18 CFR 154.312 - Composition of Statements.

§ 154.312 Composition of Statements.
(a) Statement A. Cost-of-service Summary. Summarize the overall gas utility cost-of-service: operation and maintenance expenses, depreciation, taxes, credits to cost-of-service, and return as developed in other statements and schedules.
(b) Statement B. Rate Base and Return Summary. Summarize the overall gas utility rate base shown in Statements C, D, E, and Schedules B-1 and B-2. Show the application of the claimed rate of return to the overall rate base.
(1) Schedule B-1. Accumulated Deferred Income Taxes (Account Nos. 190, 282, and 283). Show monthly book balances of accumulated deferred income taxes for each of the 12 months during the base period. List all items for which the accumulated deferred income taxes are calculated. In adjoining columns, show additions and reductions for the adjustment period balance and the total adjusted balance. Separately identify the individual components and the amounts in these accounts that the company seeks to include in its rate base.
(2) Schedule B-2. Regulatory Asset and Liability. If the pipeline seeks recovery of such balances in rate base, show monthly book balances of regulatory assets (Account 182.3) and liabilities (Account 254) for each of the 12 months during the base period. In adjoining columns, show additions and reductions for the adjustment period balance and the total adjusted balance. Separately identify the individual components and the amounts in these accounts that the company seeks to include in its rate base. Identify any specific Commission authority that required the establishment of these amounts. Regulatory asset or liability net of deferred tax amounts should be included. Also, separately state the gross amounts of the regulatory asset and liability.
(c) Statement C. Cost of Plant Summary. Show the amounts of gas utility plant classified by Accounts 101, 102, 103, 104, 105, 106, 107, 117.1, and 117.2 as of the beginning of the 12 months of actual experience, the book additions and reductions (in separate columns) during the 12 months, and the book balances at the end of the 12-month period. In adjoining columns, show the claimed adjustments, if any, to the book balances and the total cost of plant to be included in rate base. For Account 117, also provide the volumes by subaccount. State the method used for accounting for system gas recorded in Account 117.2. Explain all adjustments in the following schedules.
(1) Schedule C-1. End of Base and Test Period Plant Functionalized. Demonstrate the ending base and test period balances for Plant in Service, in columnar form, by detailed plant account prescribed by the Commission's Uniform System of Accounts for Natural Gas Companies (part 201 of this chapter) with subtotals by functional classifications, e.g., Intangible Plant, Manufactured Gas Production Plant, Natural Gas Production and Gathering Plant, Products Extraction Plant, Storage Plant, Transmission Plant, Distribution Plant, and General Plant. Show zones, to the extent required by § 154.310, and expansions, to the extent required by § 154.309. Separately identify those facilities and associated costs claimed for the test period that require certificate authority but such authority has not been obtained at the time of filing. Give the docket number of the certificate proceeding.
(2) Schedule C-2. Show, for Accounts 106 and 107, a list of work orders claimed in the rate base. Give the work order number, docket number, description, amount of each work order, and the amounts of each type of undistributed construction overhead. Work orders amounting to $500,000 or less may be grouped by category of items.
(3) Schedule C-3. A cross-reference to updated information in the company's FERC Form No. 2 may be substituted for this Schedule. Give details of each storage project owned and storage projects under contract to the company, showing cost by major functions. Show base and system gas storage quantities and associated costs by account for the test period and for the 12 months of actual experience with monthly inputs and outputs to system gas.
(4) Schedule C-4. This schedule is part of the workpapers. State the methods and procedures followed in capitalizing the allowance for funds used during construction and other construction overheads. This schedule must be provided only in situations when the pipeline has changed any of its procedures since the last filed FERC Forms No. 2 or 2-A.
(5) Schedule C-5. This schedule is part of the workpapers. Set forth the cost of Plant in Service carried on the company's books as gas utility plant which was not being used in rendering gas service. Describe the plant. This schedule must be provided only if there is a significant change of $500,000 or more since the end of the year reported in the company's last FERC Form No. 2 or 2-A.
(d) Statement D. Accumulated Provisions for Depreciation, Depletion, and Amortization. Show the accumulated provisions for depreciation, depletion, amortization, and abandonment (Account 108, detailed by functional plant classification, and Account 111), as of the beginning of the 12 months of actual experience, the book additions and reductions during the 12 months, and the balances at the end of the 12-month period. In adjoining columns, show adjustments to these ending book balances and the total adjusted balances. All adjustments must be explained in the supporting material. Any authorized negative salvage must be maintained in a separate subaccount of account 108, and shall not include any amounts related to asset retirement obligations. For each functional plant classification, show depreciation reserve associated with offshore and onshore plant separately. The following schedules and additional material must be submitted as part of Statement D:
(1) Schedule D-1. This schedule is part of the workpapers. Show the depreciation reserve book balance applicable to that portion of the depreciation rate not yet approved by the Commission, the depreciation rates, the docket number of the order approving such rate, and an explanation of any difference. Reflect actual end of base period depreciation reserve functionalized and test period depreciation reserve functionalized. Show accumulated depreciation and amortization, in columnar form, for the ending base and test period balances by functional classifications of Accumulated Depreciation reserve. (Examples are provided in Schedule C-1). For each functional plant classification, show depreciation reserve associated with offshore and onshore plant separately.
(2) Schedule D-2. This schedule is part of the workpapers. Give a description of the methods and procedures used in depreciating, depleting, and amortizing plant and in recording abandonments. This schedule must be filed only if a policy change has been made effective since the period covered by the last annual report on FERC Form No. 2 or 2-A was filed with the Commission.
(e) Statement E. Working Capital. Show the components of working capital in sufficient detail to explain how the amount of each component was computed. Components of working capital, other than cash working capital, may include an allowance for the average of 13 monthly balances of materials and supplies and prepayments actually expended and gas for resale. To the extent the applicant files to adjust the average of any 13 monthly balances, workpapers must be submitted that support the adjustment(s). Show the computations, cross-references, and sources from which the data used in computing claimed working capital are derived. The following schedules and material must be submitted as part of Statement E:
(1) Schedule E-1. Show the computation of cash working capital claimed as an adjustment to the gas company's rate base. Any adjustment to rate base requested must be based on a fully-developed and reliable lead-lag study. The components of the lead-lag study must include actual total company revenues, purchased gas costs, storage expense, transportation and compression of gas by others, salaries and wages, administrative and general expenses, income taxes payable, taxes other than income taxes, and any other operating and maintenance expenses for the base period. Cash working capital allowances in the form of additions to rate base may not exceed one-eighth of the annual operating expenses, as adjusted, net of non-cash items.
(2) Schedule E-2. Set forth monthly balances for materials, supplies, and prepayments in such detail as to disclose, either by subaccounts regularly maintained on the books or by analysis of the principal items included in the main account, the nature of such charges.
(3) Schedule E-3. For FERC Accounts 117.3, 164.1, 164.2 and 164.3, show the quantities and the respective costs of natural gas stored at the beginning of the test period, the input, output and balance remaining in Dth and associated costs by months. The method of pricing input, output and balance, and the claimed adjustments shall be disclosed and clearly and fully explained. Pipelines using the inventory method for system gas should not include any system gas inventory balances in this schedule.
(f) Statement F-1. Rate of Return Claimed. Show the percentage rate of return claimed and the general reasons therefor. Where any component of the capital of the filing company is not primarily obtained through its own financing, but is primarily obtained from a company by which the filing company is controlled, as defined in the Commission's Uniform System of Accounts, then the data required by these statements must be submitted with respect to the debt capital, preferred stock capital, and common stock capital of such controlling company or any intermediate company through which such funds have been secured. Furnish the Commission staff a copy of the latest prospectus issued by the filing natural gas company, any superimposed holding company, or subsidiary companies.
(g) Statement F-2. Show
(1) The capitalization, capital structure, cost of debt capital, preferred stock capital, and the claimed return on stockholders' equity;
(2) The weighted cost of each capital class based on the capital structure; and,
(3) The overall rate of return claimed.
(h) Statement F-3. Debt Capital. Show the weighted average cost of debt capital based upon the following data for each class and series of long-term debt outstanding according to the balance sheet, as of the end of the 12-month base period of actual experience and as of the end of the 9-month test period.
(1) Title.
(2) Date of issuance and date of maturity.
(3) Interest rate.
(4) Principal amount of issue: Gross proceeds; Underwriters' discount or commission: Amount; Percent gross proceeds; Issuance expense: Amount; Percent gross proceeds; Net proceeds; Net proceeds per unit.
(5) Cost of money: Yield to maturity based on the interest rate and net proceeds per unit outstanding determined by reference to any generally accepted table of bond yields. The yield to maturity is to be expressed as a nominal annual interest rate. For example, for bonds having semiannual payments, the yield to maturity is twice the semiannual rate.
(6) If the issue is owned by an affiliate, state the name and relationship of the owner.
(7) If the filing company has acquired, at a discount or premium, some part of its outstanding debt which could be used in meeting sinking fund requirements, or for other reasons, separately show: The annual amortization of the discount or premium for each series of debt from the date of reacquisition over the remaining life of the debt being retired; and, the total discount and premium, as a result of such amortization, applicable to the test period.
(i) Statement F-4. Preferred Stock Capital. Show the weighted average cost of preferred stock capital based upon the following data for each class and series of preferred stock outstanding according to the balance sheet, as of the end of the 12-month base period of actual experience and as of the end of the nine-month test period.
(1) Title.
(2) Date of issuance.
(3) If callable, call price.
(4) If convertible, terms of conversion.
(5) Dividend rate.
(6) Par or stated amount of issue: Gross proceeds; Underwriters' discount or commission: Amount; Percent gross proceeds; Issuance expenses: Amount; Percent gross proceeds; Net proceeds; Net proceeds per unit.
(7) Cost of money: Annual dividend rate divided by net proceeds per unit.
(8) State whether the issue was offered to stockholders through subscription rights or to the public.
(9) If the issue is owned by an affiliate, state the name and relationship of the owner.
(j) Statement G. Revenues, Credits, and Billing Determinants.
(1) Show in summary format the information requested below on revenues, credits and billing determinants for the base period and the base period as adjusted. Explain the basis for adjustment to the base period. The level of billing determinants should not be adjusted for discounting.
(i) Revenues. Provide the total revenues, from jurisdictional and non-jurisdictional services, classified in accordance with the Commission's Uniform System of Accounts for the base period and for the base period as adjusted. Separate operating revenues by major rate component (e.g., reservation charges, demand charges, usage charges, commodity charges, injection charges, withdrawal charges, etc.) from revenues received from penalties, surcharges or other sources (e.g., ACA, GRI, transition costs). Show revenues by rate schedule and by receipt and delivery rate zones, if applicable. Show separately the revenues for firm services under contracts with a primary term of less than one year. For services provided through released capacity, identify total revenues by rate schedule and by receipt and delivery rate zones, if applicable.
(ii) Credits. Show the principal components comprising each of the various items which are reflected as credits to the cost-of-service in preparing Statement A, Overall Cost-of-service for the base period and the base period as adjusted. Any transition cost component of interruptible transportation revenue must not be treated as operating revenues as defined above.
(iii) Billing Determinants. Show total reservation and usage billing determinants for the base period and the base period as adjusted, by rate schedule by receipt and delivery rate zones, if applicable. Show separately the billing determinants for firm services under contracts with a primary term of less than one year. For services provided through released capacity, identify billing determinants by rate schedule and by receipt and delivery rate zones, if applicable.
(2) The Schedules G-1 through G-6 must be filed at the FERC and served on all state commissions having jurisdiction over the affected customers within fifteen days after the rate case is filed. Schedules G-1 through G-6 must also be served on parties that request such service within 15 days of the filing of the rate case.
(i) Schedule G-1. Base Period Revenues. For the base period, show total actual revenues and billing determinants by month by customer name, by rate schedule, by receipt and delivery zone, if applicable, by major rate component (e.g., reservation charges) and totals. Billing determinants must not be adjusted for discounting. Provide actual throughput (i.e., usage or commodity quantities, unadjusted for discounting) and actual contract demand levels (unadjusted for discounting). Provide this information separately for firm service under contracts with a primary term of less than one year. Separate operating revenues from revenues received from surcharges or other sources (e.g., ACA, GRI, transition costs). Identify customers who are affiliates. Identify rate schedules under which costs are allocated and rate schedules under which revenues are credited for the base period with cross-references to the other filed statements and schedules.
(ii) Schedule G-2. Adjustment Period Revenues.
(A) Show revenues and billing determinants by month, by customer name, by rate schedule, by receipt and delivery zone, if applicable, by major rate component (e.g., reservation charges) and totals for the base period adjusted for known and measurable changes which are expected to occur within the adjustment period computed under the rates expected to be charged. Billing determinants must not be adjusted for discounting. Provide projected throughput (i.e., usage or commodity quantities, unadjusted for discounting) and projected contract demand levels (unadjusted for discounting). Provide this information separately for firm service under contracts with a primary term of less than one year. Separate operating revenues from revenues received from surcharges or other sources (e.g., ACA, GRI, transition costs). Identify customers who are affiliates. Identify rate schedules under which costs are allocated and rate schedules under which revenues are credited for the adjustment period with cross-references to the other filed statements and schedules.
(B) Provide a reconciliation of the base period revenues and billing determinants and the revenues and billing determinants for the base period as adjusted.
(iii) Schedule G-3. Specify, quantify, and justify each proposed adjustment (capacity release, plant closure, contract termination, etc.) to base period actual billing determinants, and provide a detailed explanation for each factor contributing to the adjustment. Include references to any certificate docket authorizing changes. Submit workpapers with all formulae.
(iv) Schedule G-4. At-Risk Revenue. For each instance where there is a separate cost-of-service associated with facilities for which the applicant is “at risk,” show the base period and adjustment period revenue by customer or customer code, by rate schedule, by receipt and delivery zone, if applicable, and as 12-month totals. Provide this information by month unless otherwise agreed to by interested parties and if monthly reporting is consistent with past practice of the pipeline. However, if seasonal services are involved, or if billing determinants vary from month to month, the information must be provided monthly. Provide projected throughput (i.e., usage or commodity quantities, unadjusted for discounting) and projected contract demand levels (unadjusted for discounting).
(v) Schedule G-5. Other Revenues.
(A) Describe and quantify, by month, the types of revenue included in Account Nos. 490-495 for the base and test periods. Show revenues applicable to the sale of products. Show the principal components comprising each of the various items which are reflected as credits to cost-of-service in Statement A.
(B) To the extent the credits to the cost-of-service reflected in Statement A differ from the amounts shown on Schedule G-5, compare and reconcile the two statements. Quantify and explain each proposed adjustment to base period actuals. For Account No. 490, show the name and location of each product extraction plant processing gas for the applicant, and the inlet and outlet monthly dth of the pipeline's gas at each plant. Show the revenues received by the applicant by product by month for each extraction plant for the base period and proposed for the test period.
(C) Separately state each item and revenue received for the transportation of liquids, liquefiable hydrocarbon, or nonhydrocarbon constituents owned by shippers. For both the base and test periods, indicate by shipper contract: The quantity transported and the revenues received.
(D) Separately state the revenues received from the release by the pipeline of transportation and compression capacity it holds on other pipeline systems. The revenues must equal the revenues reflected on Schedule I-4(iv).
(vi) Schedule G-6. Miscellaneous Revenues. Separately state by month the base and adjustment period revenues and the associated quantities received as penalties from jurisdictional customers; the revenues received from cash outs and other imbalance adjustments; and, the revenues received from exit fees.
(k) Statement H-1. Operation and Maintenance Expenses. Show the gas operation and maintenance expenses according to each applicable account of the Commission's Uniform System of Accounts for Natural Gas Companies. Show the expenses under columnar headings, with subtotals for each functional classification, as follows: Operation and maintenance expense by months, as booked, for the 12 months of actual experience, and the 12-month total; adjustments, if any, to expenses as booked; and, total adjusted operation and maintenance expenses. Provide a detailed narrative explanation of, and the basis and supporting workpapers for, each adjustment. The following schedules and additional material must be submitted as part of Statement H-1:
(1) Schedule H-1 (1). This schedule is part of the workpapers. Show the labor costs, materials and other charges (excluding purchased gas costs) and expenses associated with Accounts 810, 811, and 812 recorded in each gas operation and maintenance expense account of the Uniform System of Accounts. Show these expenses, under the columnar headings, with subtotals for each functional classification, as follows: operation and maintenance expenses by months, as booked, for the 12 months of actual experience, and the 12-month total; adjustments, if any, to expenses as booked; and total adjusted operation and maintenance expenses. Disclose and explain all accrual on the books at the end of the base period or other normalizing accounting entries for internal purposes reflected in the monthly expenses presented per book. Explain any amounts not currently payable, except depreciation charged through clearing accounts, included in operation and maintenance expenses.
(2) Schedule H-1 (1)(a). Labor Costs.
(3) Schedule H-1 (1)(b). Materials and Other Charges (Excluding Purchased Gas Costs and items shown in Schedule H-1 (1)(c)).
(4) Schedule H-1 (1)(c). Quantities Applicable to Accounts Nos. 810, 811, and 812. Show the quantities for each of the contra-accounts for both base and test periods.
(5) Schedule H-1 (2). This schedule is part of the workpapers. Show, for the 12 months of actual experience and claimed adjustments: A classification of principal charges, credits and volumes; particulars of supporting computations and accounting bases; a description of services and related dollar amounts for which liability is incurred or accrued; and, the name of the firm or individual rendering such services. Expenses reported in Schedules H-1 (2)(a) through H-1 (2)(k) of $100,000 or less per type of service may be grouped.
(6) Schedule H-1 (2)(a). Accounts 806, 808.1, 808.2, 809.1, 809.2, 813, 823, and any other account used to record fuel use or gas losses. Provide details of each type of expense.
(7) Schedule H-1 (2)(b). Accounts 913 and 930.1. Advertising Expenses. Disclose principal types of advertising such as TV, newspaper, etc.
(8) Schedule H-1 (2)(c). Account 921. Office Supplies and Expenses.
(9) Schedule H-1 (2)(d). Account 922. Administrative Expenses Transferred Credit.
(10) Schedule H-1 (2)(e). Account 923. Outside Services Employed.
(11) Schedule H-1 (2)(f). Account 926. Employee Pensions and Benefits.
(12) Schedule H-1 (2)(g). Account 928. Regulatory Commission Expenses.
(13) Schedule H-1 (2)(h). Account 929. Duplicate Charges. Credit.
(14) Schedule H-1 (2)(i). Account 930.2. Miscellaneous General Expenses.
(15) Schedule H-1 (2)(j). Intercompany and Interdepartmental Transactions. Provide a complete disclosure of all corporate overhead allocated to the company. If the expense accounts contain charges or credits to and from associated or affiliated companies or nonutility departments of the company, submit a schedule, or schedules, as to each associated or affiliated company or nonutility department showing:
(i) The amount of the charges, or credits, during each month and in total for the base period and the adjustment period.
(ii) The FERC Account No. charged (or credited).
(iii) Descriptions of the specific services performed for, or by, the associated/affiliated company or nonutility department.
(iv) The bases used in determining the amounts of the charges (credits). Explain and demonstrate the derivation of the allocation bases with underlying calculations used to allocate costs among affiliated companies, and identify (by account number) all costs paid to, or received from affiliated companies which are included in a pipeline's cost-of-service for both the base and test periods.
(16) Schedule H-1 (2)(k). Show all lease payments applicable to gas operation contained in the operation and maintenance accounts. Leases of $500,000 or less may be grouped by type of lease.
(l) Statement H-2. Depreciation, Depletion, Amortization and Negative Salvage Expenses. Show, separately, the gas plant depreciation, depletion, amortization, and negative salvage expenses by functional classifications. For each functional plant classification, show depreciation reserve associated with offshore and onshore plant separately. Show, in separate columns: expenses for the 12 months of actual experience; adjustments, if any, to such expense; and, the total adjusted expense claimed. Explain the bases, methods, essential computations, and derivation of unit rates for the calculation of depreciation, depletion, and amortization expense for the 12 months of actual experience and for the adjustments. The amounts of depreciable plant must be shown by the functions specified in paragraph C of Account 108, Accumulated Provisions for Depreciation of Gas Utility Plant, and Account 111, Accumulated Provision for Amortization and Depletion of Gas Utility Plant, of the Commission's Uniform System of Accounts for Natural Gas Companies, and, if available, for each detailed plant account (300 Series) together with the rates used in computing such expenses. Explain any deviation from the rates determined to be just and reasonable by the Commission. Show the rate or rates previously used together with supporting data for the new rate or rates used for this filing. The following schedule and additional material must be submitted as a part of Statement H-2:
(1) Schedule H-2 (1). Depreciable Plant.
(i) Reconcile the depreciable plant shown in Statement H-2 with the aggregate investment in gas plant shown in Statement C, and the expense charged to other than prescribed depreciation, depletion, amortization, and negative salvage expense accounts. Identify the amounts of plant costs and associated plant accounts used as the bases for depreciation expense charged to clearing accounts. For each functional plant classification, show depreciation reserve associated with offshore and onshore plant separately.
(ii) Schedule H-2 (1) must be updated, as set forth in § 154.310, with actual depreciable plant and reconciled with updated Statement C.
(m) Statement H-3. Income Taxes. Show the computation of allowances for Federal and State income taxes for the test period based on the claimed return applied to the overall gas utility rate base. To indicate the accounting classification applicable to the amount claimed, the computation of the Federal income tax allowance must show, separately, the amounts designated as current tax and deferred tax. Section 154.306, Tax Normalization, is incorporated in these instructions by reference. All the requirements of this section apply to Schedule H-3. The following schedules and additional material must be submitted as a part of Statement H-3:
(1) Schedule H-3 (1). This schedule is part of the workpapers. Show the income tax paid each State in the current and/or previous year covered by the test period.
(2) Schedule H-3 (2). This schedule is part of the workpapers. Show the computation of an updated reconciliation between book depreciable plant and tax depreciable plant and accumulated provision for deferred income taxes, for the base period or latest calendar or fiscal year (depending on the company's reporting period). Regulatory asset or liability net of deferred tax amounts should be included in this reconciliation. Also, separately state the gross amounts of the regulatory asset and liability.
(n) Statement H-4. Other Taxes. Show the gas utility taxes, other than Federal or state income taxes, in separate columns, as follows: Tax expense per books for the 12 months of actual experience (separately identify the amounts expensed or accrued during the period); adjustments, if any, to amounts booked; and, the total adjusted taxes claimed. Show the kind and amount of taxes paid under protest or in connection with taxes under litigation. Show taxes by state and by type of tax. The following schedules and additional material must be submitted as a part of Statement H-4:
(1) Schedule H-4. This schedule is part of the workpapers. Show the computations of adjusted taxes claimed in Statement H(4).
(o) Statement I. Statement I consists of the following Schedules:
(1) Schedule I-1. Functionalization of Cost-of-service. Show the overall cost-of-service contained in Statement A as supported by Statements B, C, D, E, G (revenue credits), and H:
(i) Schedule I-1(a). Separate overall cost-of-service by function of facility.
(ii) Schedule I-1(b). Separate the transmission, storage, and gathering facilities between incremental and non-incremental facilities. If the pipeline proposes to directly assign the costs of specific facilities, it must provide a separate cost-of-service for every directly assigned facility (e.g., lateral or storage field).
(iii) Schedule I-1(c). If the pipeline maintains records of costs by zone and proposes a zone rate methodology based on those costs separately state transmission, storage, and gathering costs, for each zone.
(iv) Schedule I-1(d). Show the method used to allocate common and joint costs to various functions including the allocation of A&G. Provide the factors underlying the allocation of general costs (e.g., miles of pipe, cost of plant, labor). Show the formulae used and explain the bases for the allocation of common and joint costs.
(2) Schedule I-2. Classification of Cost-of-service.
(i) For each functionalized cost-of-service provided in Schedule I-1 (a), (b), and (c), show the classification of costs between fixed costs and variable costs and between reservation costs and usage costs. The classification must be for each element of the cost-of-service (e.g., depreciation expenses, state income taxes, revenue credits). For operation and maintenance expenses and revenue credits, the classification must be provided by account and by total.
(ii) Explain the basis for the classification of costs.
(iii) Explain any difference between the method for classifying costs and the classification method underlying the pipeline's currently effective rates.
(3) Schedule I-3. Allocation of Cost-of-service.
(i) If the company provides gas sales and transportation as a bundled service, show the allocation of costs between direct sales or distribution sales and the other services. If the company provides unbundled transportation, show the allocation of costs between services with cost-of-service rates and services with market-based rates, including products extraction, sales, and company-owned production. If the cost-of-service is allocated among rate zones, show how the classified cost-of-service is allocated among rate zones by function. If the pipeline proposes to establish rate zones for the first time, or to change existing rate zone boundaries, explain how the rate zone boundaries are established.
(ii) Show how the classified costs of service provided in Schedule I-2 or Schedule I-3 (i) are allocated among the pipeline's services and rate schedules.
(iii) Provide the formulae used in the allocation of the cost-of-service. Provide the factors underlying the allocation of the cost-of-service (e.g., contract demand, annual billing determinants, three-day peak). Provide the load factor or other basis for any imputed demand quantities.
(iv) Explain any changes in the basis for the allocation of the cost-of-service from the allocation methodologies underlying the currently effective rates.
(4) Schedule I-4. Transmission and Compression of Gas by Others (Account 858). Provide the following information for each transaction for the base and adjustment period:
(i) The name of the transporter.
(ii) The name of the rate schedule under which service is provided, and the expiration date of the contract.
(iii) Monthly usage volumes.
(iv) Monthly costs.
(v) The monthly revenues for volumes flowing under released capacity. The revenues in Schedule I-4 (iv) must also be reflected, separately, as a credit in Schedule G-5.
(5) Schedule I-5. Gas Balance. Show by months and total, for the 12 months of actual experience, the company's Gas Account, in the form required by FERC Form No. 2 pages 520 and 521. Show corresponding estimated data, if claimed to be different from actual experience. Provide the basis for any variation between estimated and actual base period data.
(p) Statement J. Comparison and Reconciliation of Estimated Operating Revenues With Cost-of-service. Compare the total revenues by rate schedule (Schedule G-2) to the allocated cost-of-service (Statement I). Identify any surcharges that are reflected in Statement N or in Statement I.
(1) Schedule J-1. Summary of Billing Determinants. Provide a summary of all billing determinants used to derive rates. Provide a reconciliation of customers' total billing determinants as shown on Schedule G-2 with those used to derive rates in Schedule J-2. Provide an explanation of how any discount adjustment is developed. If billing determinants are imputed for interruptible service, explain the method for calculating the billing determinants.
(2) Schedule J-2. Derivation of Rates. Show the derivation of each rate component of each rate. For each rate component of each rate schedule, include:
(i) A reference (by page, line, and column) to the allocated cost-of-service in Statement I.
(ii) A reference to the appropriate billing determinants in Schedule J-1.
(iii) Explain any changes in the method used for the derivation of rates from the method used in developing the underlying rates.
(q) Statement K. [Reserved]
(r) Statement L. Balance Sheet. Provide a balance sheet in the form prescribed by the Commission's Uniform System of Accounts for Natural Gas Companies as of the beginning and end of the base period. Include any notes. If the natural gas company is a member of a group of companies, also provide a balance sheet on a consolidated basis.
(s) Statement M. Income Statement. Provide an income statement, including a section on earnings, in the form prescribed by the Commission's Uniform System of Accounts for Natural Gas Companies for the base period. Include any notes. If the natural gas company is a member of a system group of companies, provide an income statement on a consolidated basis.
(t) Statement N. [Reserved]
(u) Statement O. Description of Company Operations. Provide a description of the company's service area and diversity of operations. Include the following:
(1) Only if significant changes have occurred since the filing of the last FERC Form No. 2 or 2-A, provide a detailed system map.
(2) A list of each major expansion and abandonment since the company's last general rate case. Provide brief descriptions, approximate dates of operation or retirement from service, and costs classified by functions.
(3) A detailed description of how the company designs and operates its systems. Include design temperature.
(v) Statement P. Explanatory Text and Prepared Testimony. Provide copies of prepared testimony indicating the line of proof which the company would offer for its case-in-chief in the event that the rates are suspended and the matter set for hearing. Name the sponsoring witness of all text and testimony. Statement P must be filed concurrently with the other schedules.
[Order 582, 60 FR 52996, Oct. 11, 1995, as amended by Order 582-A, 61 FR 9629, Mar. 11, 1996; Order 631, 68 FR 19622, Apr. 21, 2003]

Title 18 published on 2013-04-01

no entries appear in the Federal Register after this date.

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code
U.S. Code: Title 5 - GOVERNMENT ORGANIZATION AND EMPLOYEES
U.S. Code: Title 15 - COMMERCE AND TRADE

§ 717 - Regulation of natural gas companies

§ 717a - Definitions

§ 717b - Exportation or importation of natural gas; LNG terminals

15 U.S. Code § 713a–1, 713a–2 - Repealed.

§ 717c - Rates and charges

15 U.S. Code § 713a–1, 713a–2 - Repealed.

§ 717d - Fixing rates and charges; determination of cost of production or transportation

§ 717e - Ascertainment of cost of property

§ 717f - Construction, extension, or abandonment of facilities

§ 717g - Accounts; records; memoranda

§ 717h - Rates of depreciation

§ 717i - Periodic and special reports

§ 717j - State compacts for conservation, transportation, etc., of natural gas

§ 717k - Officials dealing in securities

15 U.S. Code § -

§ 717m - Investigations by Commission

§ 717n - Process coordination; hearings; rules of procedure

15 U.S. Code § -

§ 717p - Joint boards

§ 717q - Appointment of officers and employees

§ 717r - Rehearing and review

§ 717s - Enforcement of chapter

§ 717t - General penalties

15 U.S. Code § 713a–1, 713a–2 - Repealed.

15 U.S. Code § 713a–1, 713a–2 - Repealed.

§ 717u - Jurisdiction of offenses; enforcement of liabilities and duties

§ 717v - Separability

§ 717w - Short title

§ 717x - Conserved natural gas

§ 717y - Voluntary conversion of natural gas users to heavy fuel oil

§ 717z - Emergency conversion of utilities and other facilities

§ 3301 - Definitions

§ 3311 to 3320, 3331 to 3333 - Repealed.

§ 3341 to 3348 - Repealed.

§ 3361 - Declaration of emergency

§ 3362 - Emergency purchase authority

§ 3363 - Emergency allocation authority

§ 3364 - Miscellaneous provisions

§ 3371 - Authorization of certain sales and transportation

§ 3372 - Assignment of contractual rights to receive surplus natural gas

§ 3373 - Effect of certain natural gas prices on indefinite price escalator clauses

§ 3374 - Clauses prohibiting certain sales, transportation, and commingling

§ 3375 - Filing of contracts and agreements

§ 3391 - Natural gas for essential agricultural uses

§ 3391a - “Essential agricultural use” defined

§ 3392 - Natural gas for essential industrial process and feedstock uses

§ 3393 - Establishment and implementation of priorities

§ 3394 - Limitation on revoking or amending certain pre-1969 certificates of public convenience and necessity

§ 3411 - General rulemaking authority

§ 3412 - Administrative procedure

§ 3413 - Repealed.

§ 3414 - Enforcement

§ 3415 - Intervention

§ 3416 - Judicial review

§ 3417 - Repealed.

§ 3418 - Applicability of other Federal statutory provisions relating to information-gathering

§ 3431 - Coordination with the Natural Gas Act

§ 3432 - Effect on State laws

U.S. Code: Title 16 - CONSERVATION

§ 791a - Short title

§ 792 - Federal Power Commission; creation; number; appointment; term; qualifications; vacancies; quorum; chairman; salary; place of holding sessions

§ 793 - Appointment of officers and employees of Commission; duties, and salaries; detail of officers and employees from other departments; expenditures authorized

§ 793a - Repealed.

§ 794, 795 - Omitted

§ 796 - Definitions

§ 797 - General powers of Commission

§ 797a - Congressional authorization for permits, licenses, leases, or authorizations for dams, conduits, reservoirs, etc., within national parks or monuments

§ 797b - Duty to keep Congress fully and currently informed

§ 797c - Dams in National Park System units

§ 797d - Third party contracting by FERC

§ 798 - Purpose and scope of preliminary permits; transfer and cancellation

§ 799 - License; duration, conditions, revocation, alteration, or surrender

§ 800 - Issuance of preliminary permits or licenses

§ 801 - Transfer of license; obligations of transferee

§ 802 - Information to accompany application for license; landowner notification

§ 803 - Conditions of license generally

§ 804 - Project works affecting navigable waters; requirements insertable in license

§ 805 - Participation by Government in costs of locks, etc.

§ 806 - Time limit for construction of project works; extension of time; termination or revocation of licenses for delay

§ 807 - Right of Government to take over project works

§ 808 - New licenses and renewals

§ 809 - Temporary use by Government of project works for national safety; compensation for use

§ 810 - Disposition of charges arising from licenses

§ 811 - Operation of navigation facilities; rules and regulations; penalties

§ 812 - Public-service licensee; regulations by State or by commission as to service, rates, charges, etc.

§ 813 - Power entering into interstate commerce; regulation of rates, charges, etc.

§ 814 - Exercise by licensee of power of eminent domain

§ 815 - Contract to furnish power extending beyond period of license; obligations of new licensee

§ 816 - Preservation of rights vested prior to June 10, 1920

§ 817 - Projects not affecting navigable waters; necessity for Federal license, permit or right-of-way; unauthorized activities

§ 818 - Public lands included in project; reservation of lands from entry

§ 819 - Repealed. Aug. 26, 1935, ch. 687, title II,

§ 820 - Proceedings for revocation of license or to prevent violations of license

§ 821 - State laws and water rights unaffected

§ 822 - Reservation of right to alter or repeal chapter

§ 823 - Repeal of inconsistent laws

§ 823a - Conduit hydroelectric facilities

§ 823b - Enforcement

§ 823c - Alaska State jurisdiction over small hydroelectric projects

§ 823d - Alternative conditions and prescriptions

§ 824 - Declaration of policy; application of subchapter

§ 824a - Interconnection and coordination of facilities; emergencies; transmission to foreign countries

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

§ 824b - Disposition of property; consolidations; purchase of securities

§ 824c - Issuance of securities; assumption of liabilities

§ 824d - Rates and charges; schedules; suspension of new rates; automatic adjustment clauses

§ 824e - Power of Commission to fix rates and charges; determination of cost of production or transmission

§ 824f - Ordering furnishing of adequate service

§ 824g - Ascertainment of cost of property and depreciation

§ 824h - References to State boards by Commission

§ 824i - Interconnection authority

§ 824j - Wheeling authority

16 U.S. Code § 794, 795 - Omitted

§ 824k - Orders requiring interconnection or wheeling

16 U.S. Code § -

§ 824m - Sales by exempt wholesale generators

§ 824n - Repealed.

16 U.S. Code § -

§ 824p - Siting of interstate electric transmission facilities

§ 824q - Native load service obligation

§ 824r - Protection of transmission contracts in the Pacific Northwest

§ 824s - Transmission infrastructure investment

§ 824t - Electricity market transparency rules

§ 824u - Prohibition on filing false information

§ 824v - Prohibition of energy market manipulation

§ 824w - Joint boards on economic dispatch

§ 825 - Accounts and records

§ 825a - Rates of depreciation; notice to State authorities before fixing

§ 825b - Requirements applicable to agencies of United States

§ 825c - Periodic and special reports; obstructing filing reports or keeping accounts, etc.

§ 825d - Officials dealing in securities

§ 825e - Complaints

§ 825f - Investigations by Commission

§ 825g - Hearings; rules of procedure

§ 825h - Administrative powers of Commission; rules, regulations, and orders

§ 825i - Appointment of officers and employees; compensation

§ 825j - Investigations relating to electric energy; reports to Congress

§ 825k - Publication and sale of reports

16 U.S. Code § -

§ 825m - Enforcement provisions

§ 825n - Forfeiture for violations; recovery; applicability

16 U.S. Code § -

16 U.S. Code § 794, 795 - Omitted

§ 825p - Jurisdiction of offenses; enforcement of liabilities and duties

§ 825q - Repealed.

16 U.S. Code § 794, 795 - Omitted

§ 825r - Separability

§ 825s - Sale of electric power from reservoir projects; rate schedules; preference in sale; construction of transmission lines; disposition of moneys

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

16 U.S. Code § 794, 795 - Omitted

§ 825t - Utilization of power revenues

§ 825u - Interest rate on power bonds held by Administrator of General Services

§ 828 - Facilitation of development and construction of water conservation facilities; exemption from certain Federal requirements

§ 828a - Definitions

§ 828b - Exemption from formula, books and records, and project cost statement requirements; annual charges

§ 828c - Applicability of this subchapter

§ 2601 - Findings

§ 2602 - Definitions

§ 2603 - Relationship to antitrust laws

§ 2611 - Purposes

§ 2612 - Coverage

§ 2613 - Federal contracts

§ 2621 - Consideration and determination respecting certain ratemaking standards

§ 2622 - Obligations to consider and determine

§ 2623 - Adoption of certain standards

§ 2624 - Lifeline rates

§ 2625 - Special rules for standards

§ 2626 - Reports respecting standards

§ 2627 - Relationship to State law

§ 2631 - Intervention in proceedings

§ 2632 - Consumer representation

§ 2633 - Judicial review and enforcement

§ 2634 - Prior and pending proceedings

§ 2641 - Voluntary guidelines

§ 2642 - Responsibilities of Secretary

§ 2643 - Gathering information on costs of service

§ 2644 - Relationship to other authority

§ 2645 - Utility regulatory institute

U.S. Code: Title 31 - MONEY AND FINANCE
U.S. Code: Title 42 - THE PUBLIC HEALTH AND WELFARE

§ 1701 - Compensation for injury or death resulting from war-risk hazard

§ 1702 - Application of Longshore and Harbor Workers’ Compensation Act

§ 1703 - “Contractor with the United States” defined

§ 1704 - Reimbursement

§ 1705 - Receipt of workmen’s compensation benefits

§ 1706 - Administration

§ 7101 - Definitions

§ 7111 - Congressional findings

§ 7112 - Congressional declaration of purpose

§ 7113 - Relationship with States

§ 7131 - Establishment

§ 7132 - Principal officers

§ 7133 - Assistant Secretaries; appointment and confirmation; identification of responsibilities

§ 7134 - Federal Energy Regulatory Commission; compensation of Chairman and members

§ 7135 - Energy Information Administration

§ 7135a - Delegation by Secretary of Energy of energy research, etc., functions to Administrator of Energy Information...Administration; prohibition against required delegation; utilization of capabilities by Secretary

§ 7136 - Economic Regulatory Administration; appointment of Administrator; compensation; qualifications; functions

§ 7137 - Functions of Comptroller General

§ 7138 - Repealed.

§ 7139 - Office of Science; establishment; appointment of Director; compensation; duties

§ 7140 - Leasing Liaison Committee; establishment; composition

§ 7141 - Office of Minority Economic Impact

§ 7142 - National Atomic Museum and National Atomic Testing Museum

§ 7142a - Designation of American Museum of Science and Energy

§ 7142b - Authority

§ 7142c - Museum volunteers

§ 7142d - Definitions

§ 7143 - Repealed.

§ 7144 - Establishment of policy for National Nuclear Security Administration

§ 7144a - Establishment of security, counterintelligence, and intelligence policies

§ 7144b - Office of Counterintelligence

§ 7144c - Office of Intelligence

§ 7144d - Office of Arctic Energy

§ 7144e - Office of Indian Energy Policy and Programs

§ 7151 - General transfers

§ 7151a - Jurisdiction over matters transferred from Energy Research and Development Administration

§ 7152 - Transfers from Department of the Interior

§ 7153 - Administration of leasing transfers

§ 7154 - Transfers from Department of Housing and Urban Development

§ 7155 - Repealed.

§ 7156 - Transfers from Department of the Navy

§ 7156a - Repealed.

§ 7157 - Transfers from Department of Commerce

§ 7158 - Naval reactor and military application programs

§ 7159 - Transfer to Department of Transportation

§ 7171 - Appointment and administration

§ 7172 - Jurisdiction of Commission

§ 7173 - Initiation of rulemaking procedures before Commission

§ 7174 - Referral of other rulemaking proceedings to Commission

§ 7175 - Right of Secretary to intervene in Commission proceedings

§ 7176 - Reorganization

§ 7177 - Access to information

§ 7178 - Federal Energy Regulatory Commission fees and annual charges

§ 7191 - Procedures for issuance of rules, regulations, or orders

§ 7192 - Judicial review

§ 7193 - Remedial orders

§ 7194 - Requests for adjustments

§ 7195 - Report to Congress; contents

§ 7211, 7212 - Repealed.

§ 7213 to 7217 - Repealed.

§ 7218 - Repealed.

§ 7231 - Officers and employees

§ 7232 - Senior positions

§ 7233 - Experts and consultants

§ 7234 - Advisory committees

§ 7235 - Armed services personnel

§ 7236 - Transferred

§ 7237 - Priority placement, job placement, retraining, and counseling programs for United States Department of Energy employees affected by reduction in force

§ 7238 - Temporary appointments for scientific and technical experts in Department of Energy research and development programs

§ 7239 - Transferred

§ 7251 - General authority

§ 7252 - Delegation

§ 7253 - Reorganization

§ 7254 - Rules and regulations

§ 7255 - Subpoena

§ 7256 - Contracts, leases, etc., with public agencies and private organizations and persons

§ 7256a, 7256b - Transferred

§ 7257 - Acquisition, construction, etc., of laboratories, research and testing sites, etc.

§ 7257a to 7257c - Transferred

§ 7257d - Expanded research by Secretary of Energy

§ 7258 - Facilities construction

§ 7259 - Use of facilities

§ 7259a - Activities of Department of Energy facilities

§ 7260 - Field offices

§ 7261 - Acquisition of copyrights, patents, etc.

§ 7261a - Protection of sensitive technical information

§ 7261b - Technology transfer to small businesses

§ 7261c - Technology partnerships ombudsman

§ 7262 - Repealed.

§ 7263 - Capital fund

§ 7264 - Seal of Department

§ 7265 - Regional Energy Advisory Boards

§ 7266 - Designation of conservation officers

§ 7267 - Annual report

§ 7268 - Leasing report

§ 7269 - Transfer of funds

§ 7269a - Repealed.

§ 7269b - Transfer of unexpended appropriation balances

§ 7269c - Funding for Department of Energy activities not included in Fossil Energy account

§ 7270 - Authorization of appropriations

§ 7270a - Guards for Strategic Petroleum Reserve facilities

§ 7270b - Trespass on Strategic Petroleum Reserve facilities

§ 7270c - Annual assessment and report on vulnerability of facilities to terrorist attack

§ 7271 - Transferred

§ 7271a - Repealed.

§ 7271b - Repealed.

§ 7271c - Repealed.

§ 7271d to 7273a - Transferred

§ 7273b - Security investigations

§ 7273c - Transferred

§ 7274 - Environmental impact statements relating to defense facilities of Department of Energy

§ 7274a to 7274d - Transferred

§ 7274e - Scholarship and fellowship program for environmental restoration and waste management

§ 7274f - Transferred

§ 7274g - Environmental restoration and waste management five-year plan and budget reports

§ 7274h, 7274i - Transferred

§ 7274j - Repealed.

§ 7274k - Transferred

42 U.S. Code § -

42 U.S. Code § -

§ 7274p - Transferred

§ 7274q - Transferred

§ 7274r - Transferred

§ 7274s - Transferred

§ 7275 - Definitions

§ 7276 - Regulations to require integrated resource planning

§ 7276a - Technical assistance

§ 7276b - Integrated resource plans

§ 7276c - Miscellaneous provisions

§ 7276d - Property protection program for power marketing administrations

§ 7276e - Provision of rewards

§ 7276f - Western Area Power Administration; deposit and availability of discretionary offsetting collections

§ 7276g - Western Area Power Administration; deposit and availability of funds related to Falcon and Amistad Dams

§ 7277 - Report concerning review of United States coal imports

§ 7278 - Availability of appropriations for Department of Energy for transportation, uniforms, security, and price support and loan guarantee programs; transfer of funds; acceptance of contributions

§ 7279 - Identification in budget materials of amounts for certain Department of Energy pension obligations

§ 7279a - Future-years energy program annual submission and budgeting

§ 7291 - Transfer and allocations of appropriations and personnel

§ 7292 - Effect on personnel

§ 7293 - Agency terminations

§ 7294 - Incidental transfers

§ 7295 - Savings provisions

§ 7296 - Separability

§ 7297 - Cross references

§ 7298 - Presidential authority

§ 7299 - Transition

§ 7300 - Report to Congress; effect on personnel

§ 7301 - Environmental impact statements

§ 7321 - National Energy Policy Plan

§ 7322 - Congressional review

§ 7341 - Effective date

§ 7342 - Interim appointments

§ 7351 - Submission of comprehensive review

§ 7352 - Contents of review

U.S. Code: Title 43 - PUBLIC LANDS
U.S. Code: Title 49 - TRANSPORTATION
Statutes at Large
Public Laws
Presidential Documents

Executive Order ... 12009