15 U.S. Code § 717h - Rates of depreciation

(a) Depreciation and amortization
The Commission may, after hearing, require natural-gas companies to carry proper and adequate depreciation and amortization accounts in accordance with such rules, regulations, and forms of account as the Commission may prescribe. The Commission may from time to time ascertain and determine, and by order fix, the proper and adequate rates of depreciation and amortization of the several classes of property of each natural-gas company used or useful in the production, transportation, or sale of natural gas. Each natural-gas company shall conform its depreciation and amortization accounts to the rates so ascertained, determined, and fixed. No natural-gas company subject to the jurisdiction of the Commission shall charge to operating expenses any depreciation or amortization charges on classes of property other than those prescribed by the Commission, or charge with respect to any class of property a percentage of depreciation or amortization other than that prescribed therefor by the Commission. No such natural-gas company shall in any case include in any form under its operating or other expenses any depreciation, amortization, or other charge or expenditure included elsewhere as a depreciation or amortization charge or otherwise under its operating or other expenses. Nothing in this section shall limit the power of a State commission to determine in the exercise of its jurisdiction, with respect to any natural-gas company, the percentage rates of depreciation or amortization to be allowed, as to any class of property of such natural-gas company, or the composite depreciation or amortization rate, for the purpose of determining rates or charges.
(b) Rules
The Commission, before prescribing any rules or requirements as to accounts, records, or memoranda, or as to depreciation or amortization rates, shall notify each State commission having jurisdiction with respect to any natural-gas company involved and shall give reasonable opportunity to each such commission to present its views and shall receive and consider such views and recommendations.

Source

(June 21, 1938, ch. 556, § 9,52 Stat. 826.)

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

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18 CFR - Conservation of Power and Water Resources

18 CFR Part 1b - RULES RELATING TO INVESTIGATIONS

18 CFR Part 1c - PROHIBITION OF ENERGY MARKET MANIPULATION

18 CFR Part 2 - GENERAL POLICY AND INTERPRETATIONS

18 CFR Part 3 - [Reserved]

18 CFR Part 141 - STATEMENTS AND REPORTS (SCHEDULES)

18 CFR Part 152 - APPLICATION FOR EXEMPTION FROM THE PROVISIONS OF THE NATURAL GAS ACT PURSUANT TO SECTION 1(C) THEREOF AND ISSUANCE OF BLANKET CERTIFICATES AUTHORIZING CERTAIN SALES FOR RESALE

18 CFR Part 154 - RATE SCHEDULES AND TARIFFS

18 CFR Part 157 - APPLICATIONS FOR CERTIFICATES OF PUBLIC CONVENIENCE AND NECESSITY AND FOR ORDERS PERMITTING AND APPROVING ABANDONMENT UNDER SECTION 7 OF THE NATURAL GAS ACT

18 CFR Part 161

18 CFR Part 201 - UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR NATURAL GAS COMPANIES SUBJECT TO THE PROVISIONS OF THE NATURAL GAS ACT

18 CFR Part 225 - PRESERVATION OF RECORDS OF NATURAL GAS COMPANIES

18 CFR Part 250 - FORMS

18 CFR Part 260 - STATEMENTS AND REPORTS (SCHEDULES)

18 CFR Part 270 - DETERMINATION PROCEDURES

18 CFR Part 271

18 CFR Part 273

18 CFR Part 274

18 CFR Part 275

18 CFR Part 281 - NATURAL GAS CURTAILMENT UNDER THE NATURAL GAS POLICY ACT OF 1978

18 CFR Part 284 - CERTAIN SALES AND TRANSPORTATION OF NATURAL GAS UNDER THE NATURAL GAS POLICY ACT OF 1978 AND RELATED AUTHORITIES

18 CFR Part 286 - ACCOUNTS, RECORDS, MEMORANDA AND DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES

18 CFR Part 340 - RATE SCHEDULES AND TARIFFS

18 CFR Part 358 - STANDARDS OF CONDUCT

18 CFR Part 375 - THE COMMISSION

18 CFR Part 381 - FEES

18 CFR Part 382 - ANNUAL CHARGES

18 CFR Part 385 - RULES OF PRACTICE AND PROCEDURE

18 CFR Part 390 - ELECTRONIC REGISTRATION

 

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