If the reserve for depreciation is segregated (statistically or otherwise) as to utilities and classes of plant, the segregated amounts should be shown in a separate schedule. If capital surplus is shown in the balance sheet, a statement of origin and subsequent changes in the original amount should be submitted. Page 298 **For statutory and source citations, see note to § 200.1. 200.41 Classification of utility plant. [See § 33.3, exhibit G and § 34.3, exhibit G] [Original and five copies, plus one for each State affected, to be submitted] [Name of applicant] CLASSIFICATION OF UTILITY PLANT As of (date of balance sheet) Description Amount Electric utility plant: 1. Electric plant leased to others.. 2. Construction work in progress 3. Electric plant held for future use.. 4. Electric plant acquisition adjustments.. 5. Electric plant in service and in process of reclassification__ (b) Steam-production plant-- NOTE: If the utility plant is stated in excess of cost to the company, except as shown in the balance sheet adjustment account, give the amount of such excess, estimated if the exact amount is not known, and particulars as to the nature and origin of such excess. **For statutory and source citations, see note to § 200.1. Page 299 200.42 Comparative income statement. [See § 33.3, exhibit I and § 34.3, exhibit I] [Original and five copies, plus one for each State affected, to be submitted] [Name of Applicant] COMPARATIVE INCOME STATEMENT Before ments After ad- showing ad Five most recent years just-effect of just ments transac-ments NOTE 1: Income from merchandising, jobbing, and contract work shall be classified as "other income" or as utility operating income of the proper departments according to the consistent practice of the applicant. NOTE 2: Furnish a statement giving an explanation of each amount shown in column for adjustments showing effect of transaction. Page 302 **For statutory and source citations, see note to § 200.1. |