Accounting and Financial Reporting for Public Utilities Including RTOs; Notice of Extension of Time, 17393-17394 [E7-6511]
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Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
Examples of non-operating income
include, but are not limited to: Interest
income; foreign exchange gains; equity
investment in an investor controlled
company; intercompany transactions;
dividend income; and net unrealized gains
on marketable equity securities.
Examples of non-operating expenses
include, but are not limited to: Interest on
long-term debt and capital leases; interest on
short-term debt; imputed interest capitalized;
amortization of discount and expense on
debt; foreign exchange losses; fines or
penalties imposed by governmental
authorities; costs related to property held for
future use; donations to charities, social and
community welfare purposes; losses on
reacquired and retired or resold debt
securities; and losses on uncollectible nonoperating receivables.
For reasons set forth elsewhere in § 331.7
of this part, you may not include lobbying
expenses that were incurred to promote
reimbursement for losses after the terrorist
attacks or enact Section 185 of Pub. L. 109–
115. Non-operating income is the result of
subtracting the non-operating expenses from
the non-operating revenues. Professional
application fees provide for reimbursement
of 80 percent of the cost of professional
accounting services required in the
preparation and submission of the
application. Adjusted Income for each of the
Columns A and B is the sum of the Operating
profit (or loss) (line 3) plus line 6, Nonoperating income (loss). Each line of Column
C is the result of subtracting Column B from
Column A, except on line 7, Professional
Application Fees, where the claimant may
enter 80 percent of professional application
fees (up to a maximum of $2,000). The
Adjusted Income figure on the Total line of
Column C represents the amount claimed as
total reimbursement; it may of course be
adjusted as the result of Department review.
All Adjusted Income figures do not reflect
taxes due in the current period, as a
consequence, reimbursements will be pre-tax
and income taxes may be due on reimbursed
funds.
The difference between column A and B is
the basis for column C. This constitutes the
total amount of your claim for
reimbursement. As the eligibility periods, for
the most part, begin and end on days other
than the first or last days of the month,
quarter or year, data from already existing
financial statements must be adjusted, on a
pro rata basis, to reflect the eligibility
periods. For example, the period of eligibility
for all applicants begins on September 11,
2001 and therefore, the only time period
during the month of September that is
eligible for reimbursement is September 11
through September 30, a period of 20 days.
Applicants should be prepared to show both
how they apportioned such financial data
into the reimbursement periods, and why
they chose the apportionment approach used.
Applicants can then use these estimates for
the specified periods at the beginning and
end of the eligible period to add to the
financial amounts for 2002, 2003, and 2004
to calculate the total amounts sought in
Appendix A.
12. Has the applicant or any of its
subsidiaries or affiliates received grants,
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subsidies, incentives or similar payments
from local, state, or Federal governmental
entities in support of the security,
maintenance and provision of general
aviation services and facilities furnished in
response to the events of September 11,
2001? (This includes payments under the
Aviation and Transportation Security Act of
2001 (Public Law 107–38) and the Airport
Improvement Program under the Airport and
Airway Improvement Act of 1982 (Public
Law 97–248).)
This question requires that you disclose all
grants, subsidies, or incentives that you
received during the eligible reimbursement
period, either directly or indirectly, from
Federal, State, and local entities, to
reimburse you for the cost of operations and
capital improvements associated with
implementing security programs, or
maintaining or providing general aviation
services and facilities.
13. Has the applicant or any of its
subsidiaries or affiliates incurred lobbying
expenses, mitigating expenses, or special
expenses (as described in the section
captioned ‘‘What information must operators
or providers submit in their applications for
reimbursement?’’), or extraordinary
adjustments?
Check ‘‘Yes’’ if you incurred any such
expenses or experienced any such
adjustments. You must briefly describe the
nature of such expenses and adjustments,
including the amounts. Additionally, you
must indicate whether or not such expenses
or adjustments have been included in or
excluded from the totals in the table at item
number 11.
Lobbying includes any amount paid to any
person for influencing or attempting to
influence an officer or employee of any
agency, a Member of Congress, an officer or
employee of Congress, or an employee of a
Member of Congress.
Mitigating expenses include the utilization
of property, the provision of services and the
sale of goods that were undertaken to
mitigate losses arising from the Federal
government’s closure of airports attendant to
the September 11, 2001 attack. These could
include expenses incurred for the provision
of services and sale of goods moved from
restricted airports to unrestricted airports or
compensation for non-aviation oriented
goods and services provided at restricted
airports. Mitigating expenses may also
include operating expenses for aviationrelated fixed assets or capital utilized outside
of the restricted airport.
Special expenses include, but are not
limited to, moving expenses, additional
security equipment and facilities, and loss on
sales of assets that arose from the direct
imposition of restrictions during the period
September 11, 2001 through the applicable
eligible date. Any item reported under
Special Expenses shall not also be expensed
in other expense categories that are reflected
in the calculation of the reimbursement
claim. Details regarding special expenses
should be noted in footnotes.
Extraordinary adjustments are events or
transactions that are material to your
business and unusual in nature and
infrequent in occurrence.
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17393
14. Certification.
You must certify that all information
contained on the Background and Eligibility
Form and the documents submitted in
support of your application (e.g., profit and
loss statements, actual forecasts, after-the-fact
forecasts, etc.) are accurate. This certification
is made under penalty of law. Falsification
may be grounds for monetary and/or criminal
sanctions. This certification must be made by
a company President, CEO, COO, or CFO.
[FR Doc. E7–6350 Filed 4–6–07; 8:45 am]
BILLING CODE 4910–9X–P
DEPARTMENT OF ENERGY
Federal Energy Regulatory
Commission
18 CFR Part 101
[Docket No. RM04–12–000]
Accounting and Financial Reporting
for Public Utilities Including RTOs;
Notice of Extension of Time
April 2, 2007.
Federal Energy Regulatory
Commission, DOE.
ACTION: Final rule: notice of extension of
time.
AGENCY:
SUMMARY: On December 16, 2005, the
Commission issued Order No. 668, a
Final Rule amending the Commission’s
regulations to update the accounting
and reporting requirements for public
utilities and licensees, including
independent system operators and
RTOs. Because the Commission has
updated the submission software used
to file FERC Form Nos. 1 and 1–F, the
Commission is issuing a notice
extending the filing deadline for the
filing of 2006 FERC Form Nos. 1 and 1–
F.
DATES: The filing deadline for 2006
FERC Form Nos. 1 and 1–F is extended
to May 18, 2007.
FOR FURTHER INFORMATION CONTACT:
Brenda D. Devine, Division of Financial
Regulation, Federal Energy Regulatory
Commission, 888 First Street, NE.,
Washington, DC 20426, (202) 502–8522.
SUPPLEMENTARY INFORMATION:
Notice Granting Extension of Time for
Filing FERC Form Nos. 1 and 1–F
On December 16, 2005, the
Commission issued Order No. 668, a
Final Rule amending the Commission’s
regulations to update the accounting
and reporting requirements for public
utilities and licensees, including
independent system operators and
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09APR1
17394
Federal Register / Vol. 72, No. 67 / Monday, April 9, 2007 / Rules and Regulations
regional transmission organizations.1
Order No. 668 amended FERC Form
Nos. 1 and 1–F by adding new
schedules and revising existing
schedules in the forms. The
Commission updated the submission
software used to file FERC Form Nos. 1
and 1–F to reflect the new financial
reporting requirements of Order No.
668.
The annual filing date for FERC Form
Nos. 1 and 1–F is April 18. However, in
light of the software changes made to
implement Order No. 668, the filing
deadline for the 2006 FERC Form Nos.
1 and 1–F is extended until May 18,
2007.
Philis J. Posey,
Acting Secretary.
[FR Doc. E7–6511 Filed 4–6–07; 8:45 am]
BILLING CODE 6717–01–P
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 179
[Docket No. 2003F–0088 (formerly 03F–
0088)]
Irradiation in the Production,
Processing and Handling of Food
AGENCY:
Food and Drug Administration,
HHS.
Final rule; response to
objections and denial of requests for a
hearing.
ACTION:
rwilkins on PROD1PC63 with RULES
SUMMARY: The Food and Drug
Administration (FDA) is responding to
objections and is denying requests that
it has received for a hearing on the final
rule that amended the food additive
regulations by establishing a new
maximum permitted energy level of xrays for treating food of 7.5 million
electron volts (MeV) provided that the
x-rays are generated from machine
sources that use tantalum or gold as the
target material, with no change in the
maximum permitted dose levels or uses
currently permitted by FDA’s food
additive regulations. After reviewing the
objections to the final rule and the
requests for a hearing, the agency has
concluded that the objections do not
raise issues of material fact that justify
a hearing or otherwise provide a basis
for removing the amendment to the
regulation.
1 Accounting
and Financial Reporting for Public
Utilities Including RTOs, Order No. 668, FERC
Stats. & Regs. ¶ 31,199 (2005), reh’g denied, Order
No. 668–A, FERC Stats. & Regs. ¶ 31,215 (2006),
reh’g denied, 117 FERC ¶ 61,066 (2006).
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FOR FURTHER INFORMATION CONTACT:
Andrew J. Zajac, Center for Food Safety
and Applied Nutrition (HFS–265), Food
and Drug Administration, 5100 Paint
Branch Pkwy., College Park, MD 20740–
3835, 301–436–1267.
SUPPLEMENTARY INFORMATION:
I. Introduction
FDA published a notice in the Federal
Register of March 13, 2003 (68 FR
12087), announcing the filing of food
additive petition, FAP 3M4745, by Ion
Beam Applications to amend the food
additive regulations in § 179.26 Ionizing
radiation for the treatment of food (21
CFR 179.26) by increasing the maximum
permitted energy level of x-rays for
treating food from 5 to 7.5 MeV. The
rights to this petition were subsequently
transferred to Sterigenics International,
Inc. In response to this petition, FDA
issued a final rule in the Federal
Register of December 23, 2004 (69 FR
76844) permitting the safe use of 7.5
MeV x-rays for treating food provided
that the x-rays are generated from
machine sources that use tantalum or
gold as the target material, with no
change in the maximum permitted dose
levels or uses currently permitted by
FDA’s food additive regulations (the 7.5
MeV x-ray final rule). The preamble to
the final rule advised that objections to
the final rule and requests for a hearing
were due within 30 days of the
publication date (i.e., by January 24,
2005).
II. Objections and Requests for a
Hearing
Section 409(f) of the Federal Food,
Drug, and Cosmetic Act (the act) (21
U.S.C. 348(f)) provides that, within 30
days after publication of an order
relating to a food additive regulation,
any person adversely affected by such
order may file objections, specifying
with particularity the provisions of the
order ‘‘deemed objectionable, stating
reasonable grounds therefore, and
requesting a public hearing upon such
objections.’’ FDA may deny a hearing
request if the objections to the
regulation do not raise genuine and
substantial issues of fact that can be
resolved at a hearing (Community
Nutrition Institute v. Young, 773 F.2d
1356, 1364 (D.C. Cir. 1985), cert. denied,
475 U.S. 1123 (1986)).
Under the food additive regulations at
21 CFR 171.110, objections and requests
for a hearing are governed by part 12 (21
CFR part 12) of FDA’s regulations.
Under § 12.22(a), each objection must
meet the following conditions: (1) Must
be submitted on or before the 30th day
after the date of publication of the final
rule; (2) must be separately numbered;
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(3) must specify with particularity the
provision of the regulation or proposed
order objected to; (4) must specifically
state each objection on which a hearing
is requested; failure to request a hearing
on an objection constitutes a waiver of
the right to a hearing on that objection;
and (5) must include a detailed
description and analysis of the factual
information to be presented in support
of the objection if a hearing is requested;
failure to include a description and
analysis for an objection constitutes a
waiver of the right to a hearing on that
objection.
Following publication of the 7.5 MeV
x-ray final rule, FDA received about 100
objections within the 30-day objection
period. All but one of these submissions
expressed general opposition to
increasing the maximum permitted
energy level of x-rays used to irradiate
food and to food irradiation. Most of
these objections were form letters,
identically worded, urging FDA to
conduct additional studies on the effects
of 7.5 MeV x-rays on food and objecting
‘‘to the agency’s decision knowing that
some amount of radioactivity could be
created in food treated with 7.5 MeV.’’
While most of these objections
requested a hearing, no evidence was
submitted in support of these objections
that could be considered in an
evidentiary hearing. These submissions
expressing general opposition raise no
factual issue for resolution and,
therefore, do not justify a hearing.1 The
one submission raising specific
objections was a letter from Public
Citizen with six objections to the 7.5
MeV x-ray final rule. The letter
requested a hearing on issues raised by
each objection. These objections are
addressed in section IV of this
document.
III. Standards for Granting a Hearing
Specific criteria for deciding whether
to grant or deny a request for a hearing
are set out in § 12.24(b). Under that
regulation, a hearing will be granted if
the material submitted by the requester
shows, among other things, the
following: (1) There is a genuine and
substantial factual issue for resolution at
a hearing; a hearing will not be granted
on issues of policy or law; (2) the factual
issue can be resolved by available and
specifically identified reliable evidence;
a hearing will not be granted on the
basis of mere allegations or denials or
general descriptions of positions and
1A large number of these form letters were
submitted after the close of the objection period.
Tardy objections fail to satisfy the requirements of
21 U.S.C. 348(f)(1) and need not be considered by
the agency (ICMAD v. HEW, 574 F.2d 553, 558 n.8
(D.C. Cir), cert. denied, 439 U.S. 893 (1978)).
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09APR1
Agencies
[Federal Register Volume 72, Number 67 (Monday, April 9, 2007)]
[Rules and Regulations]
[Pages 17393-17394]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-6511]
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DEPARTMENT OF ENERGY
Federal Energy Regulatory Commission
18 CFR Part 101
[Docket No. RM04-12-000]
Accounting and Financial Reporting for Public Utilities Including
RTOs; Notice of Extension of Time
April 2, 2007.
AGENCY: Federal Energy Regulatory Commission, DOE.
ACTION: Final rule: notice of extension of time.
-----------------------------------------------------------------------
SUMMARY: On December 16, 2005, the Commission issued Order No. 668, a
Final Rule amending the Commission's regulations to update the
accounting and reporting requirements for public utilities and
licensees, including independent system operators and RTOs. Because the
Commission has updated the submission software used to file FERC Form
Nos. 1 and 1-F, the Commission is issuing a notice extending the filing
deadline for the filing of 2006 FERC Form Nos. 1 and 1-F.
DATES: The filing deadline for 2006 FERC Form Nos. 1 and 1-F is
extended to May 18, 2007.
FOR FURTHER INFORMATION CONTACT: Brenda D. Devine, Division of
Financial Regulation, Federal Energy Regulatory Commission, 888 First
Street, NE., Washington, DC 20426, (202) 502-8522.
SUPPLEMENTARY INFORMATION:
Notice Granting Extension of Time for Filing FERC Form Nos. 1 and 1-F
On December 16, 2005, the Commission issued Order No. 668, a Final
Rule amending the Commission's regulations to update the accounting and
reporting requirements for public utilities and licensees, including
independent system operators and
[[Page 17394]]
regional transmission organizations.\1\ Order No. 668 amended FERC Form
Nos. 1 and 1-F by adding new schedules and revising existing schedules
in the forms. The Commission updated the submission software used to
file FERC Form Nos. 1 and 1-F to reflect the new financial reporting
requirements of Order No. 668.
---------------------------------------------------------------------------
\1\ Accounting and Financial Reporting for Public Utilities
Including RTOs, Order No. 668, FERC Stats. & Regs. ] 31,199 (2005),
reh'g denied, Order No. 668-A, FERC Stats. & Regs. ] 31,215 (2006),
reh'g denied, 117 FERC ] 61,066 (2006).
---------------------------------------------------------------------------
The annual filing date for FERC Form Nos. 1 and 1-F is April 18.
However, in light of the software changes made to implement Order No.
668, the filing deadline for the 2006 FERC Form Nos. 1 and 1-F is
extended until May 18, 2007.
Philis J. Posey,
Acting Secretary.
[FR Doc. E7-6511 Filed 4-6-07; 8:45 am]
BILLING CODE 6717-01-P