Accounting and Reporting Treatment of Certain Renewable Energy Assets, 59870-59963 [2022-16610]
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59870
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
DEPARTMENT OF ENERGY
Federal Energy Regulatory
Commission
18 CFR Part 101
[Docket No. RM21–11–000]
Accounting and Reporting Treatment
of Certain Renewable Energy Assets
Federal Energy Regulatory
Commission, Department of Energy.
ACTION: Notice of proposed rulemaking.
AGENCY:
The Federal Energy
Regulatory Commission is issuing a
notice of proposed rulemaking
proposing reforms to the Uniform
System of Accounts (USofA) for public
utilities and licensees to include new
accounts for wind, solar, and other nonhydro renewable assets; create a new
functional class for energy storage
accounts; codify the accounting
treatment of renewable energy credits;
and create new accounts within existing
functions for hardware, software, and
communication equipment. We propose
SUMMARY:
revisions to the relevant FERC forms to
accommodate these changes. We also
seek comment on whether the Chief
Accountant should issue guidance on
the accounting for hydrogen. The
Commission invites all interested
persons to submit comments on the
proposed reforms and in response to
specific questions.
DATES: Comments are due November 17,
2022.
ADDRESSES: Comments, identified by
docket number, may be filed in the
following ways. Electronic filing
through https://www.ferc.gov, is
preferred.
• Electronic Filing: Documents must
be filed in acceptable native
applications and print-to-PDF, but not
in scanned or picture format.
• For those unable to file
electronically, comments may be filed
by U.S. Postal Service mail or by hand
(including courier) delivery.
Æ Mail via U.S. Postal Service Only:
Addressed to: Federal Energy
Regulatory Commission, Secretary of the
Commission, 888 First Street NE,
Washington, DC 20426.
Æ For delivery via any other carrier
(including courier): Deliver to: Federal
Energy Regulatory Commission, 12225
Wilkins Avenue, Rockville, MD 20852.
The Comment Procedures Section of
this document contains more detailed
filing procedures.
FOR FURTHER INFORMATION CONTACT:
Daniel Birkam (Technical
Information), Office of Enforcement,
Federal Energy Regulatory Commission,
888 First Street NE, Washington, DC
20426, (202) 502–8035, Daniel.Birkam@
ferc.gov.
Todd Kuzniewski (Technical
Information), Office of Enforcement,
Federal Energy Regulatory Commission,
888 First Street NE, Washington, DC
20426, (202) 502–6381,
Todd.Kuzniewski@ferc.gov.
Sarah Greenberg (Legal Information),
Office of the General Counsel, Federal
Energy Regulatory Commission, 888
First Street NE, Washington, DC 20426,
(202) 502–6230, Sarah.Greenberg@
ferc.gov.
SUPPLEMENTARY INFORMATION:
Table of Contents
Paragraph
Nos.
I. Introduction ...............................................................................................................................................................................
II. Background ...............................................................................................................................................................................
A. Previous Changes to the USofA .......................................................................................................................................
B. Locke Lord Petition ..........................................................................................................................................................
C. Notice of Inquiry ...............................................................................................................................................................
D. Comments .........................................................................................................................................................................
1. Non-Hydro Renewables .............................................................................................................................................
2. Energy Storage ............................................................................................................................................................
3. Renewable Energy Credits .........................................................................................................................................
4. Reporting and Ratemaking ........................................................................................................................................
III. Discussion ...............................................................................................................................................................................
A. Need for Reform ...............................................................................................................................................................
B. Proposed Revisions ...........................................................................................................................................................
1. Non-Hydro Renewables .............................................................................................................................................
2. Energy Storage ............................................................................................................................................................
1. Renewable Energy Credits .........................................................................................................................................
4. Hardware, Software, and Communication Equipment ............................................................................................
C. Reporting ...........................................................................................................................................................................
D. Hydrogen Guidance ..........................................................................................................................................................
IV. Information Collection Statement ..........................................................................................................................................
V. Environmental Analysis ..........................................................................................................................................................
VI. Regulatory Flexibility Act ......................................................................................................................................................
VII. Comment Procedures ............................................................................................................................................................
VIII. Document Availability .........................................................................................................................................................
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I. Introduction
1. The Federal Energy Regulatory
Commission (Commission or FERC) is
proposing reforms to modernize the
Uniform System of Accounts (USofA) 1
to account for the rapid changes in
1 Uniform System of Accounts Prescribed for
Public Utilities and Licensees Subject to the
Provisions of the Federal Power Act, 18 CFR part
101 (2021). Unless otherwise indicated, references
to the USofA in this notice of proposed rulemaking
refer to the USofA for public utilities and licensees.
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technology and resource mix over the
last few decades. These reforms are
intended to add to the USofA functional
detail needed to inform the
Commission’s responsibilities under the
Federal Power Act (FPA) to ensure that
rates remain just and reasonable.
2. Specifically, we propose to: (1)
create new accounts for wind, solar, and
other non-hydro renewable assets; (2)
establish a new functional class for
energy storage accounts; (3) codify the
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accounting treatment of renewable
energy credits (REC); and (4) create new
accounts within existing functions for
hardware, software, and communication
equipment. These changes would also
require corresponding changes to FERC
Form Nos. 1, 1–F, 3–Q (electric), and
60.2 We seek comment on these
2 Proposed edits to the FERC Form No. 60 Annual
Report of Centralized Service Companies, governed
under the Public Utility Holding Company Act
(PUHCA), are the result of proposed changes to the
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proposed reforms. We also seek
comment on whether the Chief
Accountant should issue guidance on
the accounting for hydrogen that would
apply to both public utilities and
licensees and to natural gas companies.
3. These proposed changes would
account for new technologies, provide
transparency to inform meaningful
ratemaking, and provide useful
information to stakeholders.
Additionally, improving the accounting
instructions so that they specifically
describe the relevant equipment may
result in fewer disputes about which
accounts to use for which equipment
and improve regulatory certainty. The
use of these new discrete accounts
based on functional use would also
enable more reasonable estimates for
plant service lives and their recorded
depreciation, which in turn would
result in more meaningful rate base,
return, and cost of service measures.
II. Background
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A. Previous Changes to the USofA
4. The USofA was created by the
Federal Power Commission to facilitate
the Commission’s ratemaking
responsibilities and uniformly capture
financial and operational information
for, first, traditional public utilities, and
then natural gas pipelines.3 As such, the
USofA has been modified over time to
account for changing technological,
legal, and market conditions.
5. For example, in Order No. 552, the
Commission revised the USofA to
account for sulfur dioxide emissions
allowances under the 1990 Clean Air
Act Amendments.4 In that order, the
Commission created new inventory
Accounts 158.1 (Allowance Inventory)
and 158.2 (Allowances Withheld) and
new expense Account 509 (Allowances)
to accommodate the new sulfur dioxide
emissions allowances. The Commission
noted that some commenters sought to
classify allowances in existing accounts
to facilitate a desired ratemaking result;
however, the Commission found these
comments unpersuasive because the
Commission’s intention in its
accounting rules is to provide sound
and uniform accounting rather than to
dictate any particular ratemaking
result.5
FERC forms for public utilities and licensees from
which FERC Form No. 60 summarily references
accounts.
3 18 CFR part 101.
4 Revisions to Unif. Sys. of Accts. to Acct. for
Allowances under the Clean Air Act Amends. of
1990 & Reguly-Created Assets & Liabilities & to
Form Nos. 1, 1–F, 2 and 2–A, Order No. 552, 58 FR
17982 (Apr. 7, 1993), FERC Stats. & Regs. ¶ 30,967
(1993) (cross-referenced at 62 FERC ¶ 61,299).
5 Id. at 17986.
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6. In 2013, the Commission issued
Order No. 784, which revised the USofA
and related forms to address energy
storage.6 The Commission created: (1)
new electric plant and associated
operating and maintenance (O&M)
expense accounts to record the
investment and O&M costs of energy
storage assets; (2) a new purchased
power account to record the cost of
power purchased for use in storage
operations; and (3) new FERC Form
Nos. 1 and 1–F schedules and amended
existing schedules in those forms and
FERC Form No. 3–Q (electric) to report
operational and statistical data on
storage assets.7
7. Specifically, the Commission
created electric plant accounts for
energy storage assets in the existing
functional classifications: Account 348
(Energy Storage Equipment—
Production), Account 351 (Energy
Storage Equipment—Transmission), and
Account 363 (Energy Storage
Equipment—Distribution).8 The
Commission created corresponding new
accounts for O&M expenses: Account
548.1 (Operation of Energy Storage
Equipment) and Account 553.1
(Maintenance of Energy Storage
Equipment) for energy storage plant
classified as production; Account 562.1
(Operation of Energy Storage
Equipment) and Account 570.1
(Maintenance of Energy Storage
Equipment) for energy storage classified
as transmission; and Account 582.1
(Operation of Energy Storage
Equipment) and Account 592.2
(Maintenance of Energy Storage
Equipment) for energy storage classified
as distribution.9
8. In these energy storage accounts,
the installed cost of energy storage
assets is recorded based on the function
or purpose the asset serves: where an
energy storage asset performs more than
one purpose or function, the cost of the
asset is split among the accounts based
on the functions performed and
approved rate recovery.10 While some
commenters argued that the requirement
to allocate energy storage assets that
perform multiple functions across the
relevant accounts places an undue
administrative burden on utilities, the
Commission was unpersuaded because
utilities that recover the costs of storage
operations on a cost of service basis
6 Third-Party Provision of Ancillary Servs.; Acct.
& Fin. Reporting for New Elec. Storage Tech., Order
No. 784, 78 FR 46178 (July 30, 2013), 144 FERC
¶ 61,056 (2013), order on clarification, Order No.
784–A, 146 FERC ¶ 61,114 (2014).
7 Id. P 123.
8 Id. P 141.
9 Id. P 147.
10 Id. P 126.
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must already maintain use and cost
allocation information on the assets.11
Furthermore, the Commission in Order
No. 784 found that the alternative of
recording all costs of energy storage
assets in a single plant account would
result in less transparent reporting.12
B. Locke Lord Petition
9. In Docket No. AC20–103, Locke
Lord submitted a petition to the Chief
Accountant requesting confirmation that
the costs of certain wind and solar
generating assets are properly booked to
the ‘‘Other Production’’ Accounts 343
(Prime Movers), 344 (Generators), and
345 (Accessory Electric Equipment).13
Specifically, Locke Lord proposed to
book: (1) wind turbines, solar modules,
combiner circuits, and inverters to
Account 343 (Prime Movers); (2) wind
turbine generators to Account 344
(Generators); and (3) DC conductors,
individual low-voltage step up
transformers, AC conductors (34.5 kV)
associated with collection systems,
power cables, conduit and underground
duct banks, circuit breakers, disconnect
switches and accessories, grounding
conductors and grounding transformers,
collection system buses, main and/or
auxiliary transfer buses, collection
system control systems, Supervisory
Control and Data Acquisition (SCADA)
systems, static capacitors and reactors,
and collector system substations to
Account 345 (Accessory Electric
Equipment).14
10. Some commenters in that
proceeding argued that the petition
booked an inappropriate amount of
costs, including costs related to the
collector system and SCADA, into
Account 345 (Accessory Electric
Equipment), which are included in
reactive power rates pursuant to the
American Electric Power Service Corp.
(AEP) Methodology.15 Some
commenters, including the Edison
Electric Institute (EEI), suggested that
the Commission consider creating new
accounts for wind, solar, and other nonhydro renewable assets to resolve this
dispute.16
11. The Commission denied the
petition, noting that the record reflected
11 Id.
P 133.
P 135.
13 Locke Lord LLP, 174 FERC ¶ 61,033, at P 1
(2021).
14 Id. P 6.
15 Id. PP 10, 13. The AEP Methodology identifies
costs associated with four groups of plant
investment: (1) the generators/exciters; (2) generator
step-up transformers; (3) accessory electric
equipment; and (4) the remaining production plant
investment. These costs are then allocated between
real and reactive power using an allocation factor.
Id. P 10 n.12.
16 Id. PP 8, 13, 16.
12 Id.
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substantial disagreement about
equipment functions and
categorizations.17 In so doing, the
Commission also noted that it would
concurrently issue a Notice of Inquiry
(NOI) to consider creating separate
categories of accounts in the USofA for
wind and solar generating assets.18 The
Commission has since opened a
separate proceeding under Docket No.
RM22–2–000 to gather comments and
information about potential alternative
reactive power compensation methods
for both synchronous and
nonsynchronous resource compensation
(86 FR 67933 (Nov. 30, 2021)).
C. Notice of Inquiry
12. On January 19, 2021, the
Commission issued an NOI in the
instant docket seeking comment on the
appropriate accounting treatment for
certain renewable energy assets.19
Specifically, the Commission sought
comment on: (1) whether to create new
accounts for non-hydro renewable
energy generating assets; 20 (2) what
modifications to FERC Form No. 1 are
needed to reflect these changes; (3)
whether to codify the proper accounting
treatment of the purchase, generation,
and use of RECs; and (4) whether there
are rate setting implications of these
accounting and reporting changes.
13. The Commission explained that
the USofA contains discrete production
accounts for steam, nuclear, hydraulic,
and other, but does not contain any
accounts designed for solar, wind, or
other non-hydro renewable generating
assets.21 The Commission noted that
companies record non-hydro renewable
assets in the Other Production accounts
of the USofA, but that parties have
disagreed which Other Production
accounts are appropriate for these
assets.22 For example, the Commission
noted that no plant account clearly
captures solar panels, PV inverters,
wind generation towers, or the
17 Id.
P 19.
P 20.
19 Acct. & Rep. Treatment of Certain Renewable
Energy Assets, 86 FR 7086 (Jan. 26, 2021), 174 FERC
¶ 61,032 (2021) (NOI).
20 The NOI defined non-hydro renewable assets as
production assets other than hydroelectric
generators (such as solar, wind energy, geothermal,
biomass, etc.) that rely on the heat or motion of the
earth or sun’s radiation to produce energy. These
assets are denoted as renewable because the power
production is based on a fuel source that is not
consumed or destroyed by the generation process,
such as buried hydrocarbons (coal, oil, natural gas)
or the decay of rare irradiated heavy metals
(nuclear). Biomass (trees, nut shells, grain husks
and stalks, etc.) is considered renewable, despite its
hydrocarbon source being consumed, due to its
carbon release being offset by regrowth of carbon
capturing equivalent biomass. Id. P 1.
21 Id. P 2.
22 Id. PP 2–3.
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computer hardware and software
required to operate wind and solar
generators.23 Similarly, the Commission
explained that the O&M accounts do not
clearly accommodate costs to record
maintenance of wind and solar
facilities, and some of the O&M
accounts (such as Account 547 (Fuel))
are entirely inapplicable to wind and
solar generation.24
14. The Commission also explained
that the USofA accounts do not
explicitly address the purchase,
generation, or use of RECs.25 The
Commission has previously found that
RECs are analogous to sulfur dioxide
emission allowances, which were
addressed in Order No. 552. Order No.
552 classified emission allowances as
inventoriable items and established new
inventory and expense accounts to
record the allowances.26 In keeping with
Order No. 552, the Commission has
found that RECs that are purchased or
generated should be recorded in
Account 158.1 (Allowance Inventory)
and expensed to Account 509
(Allowances) as they are utilized.27
15. The Commission also noted that
any proposed additions and
modifications to the USofA would
require corresponding changes to FERC
Form No. 1 and could have a significant
and measurable impact on rates.28
D. Comments
16. The Commission received four
initial comments and three reply
comments in response to the NOI. All
commenters acknowledged the shift in
generation mix towards increased wind
and solar and the need for Commission
guidance on how the costs of such
facilities should be booked in the
USofA. Commenters also suggested that
the Commission convene a technical
conference in this docket.
17. Comments generally addressed
four topics: (1) the creation of new
accounts for non-hydro renewables; (2)
accounting for RECs; (3) addressing
energy storage accounts; and (4)
reporting and ratemaking impacts of the
proposed changes.
1. Non-Hydro Renewables
18. EEI and Alliant Energy (Alliant)
support the creation of new accounts for
non-hydro renewable resources.29 EEI
23 Id.
PP 6–9.
P 9.
25 Id. PP 4, 13.
26 Id. (citing Order No. 552, FERC Stats. & Regs.
¶ 30,967).
27 Id. PP 4, 13–14 (citing Ameren Ill. Co., 170
FERC ¶ 61,267, at P 52 (2020)).
28 Id. PP 12, 16.
29 EEI Comments at 2–5 (filed Mar. 29, 2021);
Alliant Comments at 1–3 (filed Mar. 29, 2021).
24 Id.
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and Alliant state that there are
fundamental differences between
traditional thermal resources and nonhydro renewable resources and that
existing accounts do not and cannot
accurately reflect the costs of non-hydro
renewable assets.30 EEI and Alliant both
argue that the need for new accounts for
non-hydro renewables is illustrated
when such resources seek compensation
for the provision of reactive power, as
there are often disputes over whether
collector systems (i.e., facilities
physically located between the high
side of the generator step-up transformer
and the transmission sub-station)
should be included in reactive power
rates.31 EEI and Alliant state that these
types of reactive power cases are usually
set for hearing and settlement judge
proceedings, which is a lengthy and
costly process that could be mitigated
with Commission guidance.32 EEI’s
comment included an initial list of
proposed accounts that could be
developed for non-hydro renewable
resources.33 EEI specifically requests
that the new accounts provide separate
sub-system accounts for each type of
renewable generation facility in order to
identify the ways that these resources
provide value to the grid.34 EEI also
acknowledges that additional accounts
may be needed as new technologies are
developed, such as hydrogen, tidal and
wave energy,35 and synthetic or
biofuels.36
19. In contrast, the American Clean
Power Association (ACP) and Solar
Energy Industries Association (SEIA)
argue that the current ‘‘Other
Production’’ accounts can accommodate
specific wind and solar generating
equipment.37 ACP explains that the
typical configuration of wind and solar
facilities contains a low voltage step-up
transformer converting voltage to 34.5
kV connected to collection system
feeders, which are then connected to a
collection system bus located in the
facility substation, static capacitors and/
or reactors that supplement the reactive
30 EEI
31 EEI
Comments at 4; Alliant Comments at 3.
Comments at 14; Alliant Comments at 3–
5.
32 EEI
Comments at 14; Alliant Comments at 5.
Comments at 17–23.
34 Id. at 4.
35 The US does not have any tidal or wave
generation units in operation, although there are
demonstration projects being developed, but
optimization of these systems is limited to certain
coastal regions. EIA, Tidal Power, (Sept. 2021),
https://www.eia.gov/energyexplained/hydropower/
tidal-power.php; EIA, Wave Power, (Sept. 2021),
https://www.eia.gov/energyexplained/hydropower/
wave-power.php.
36 EEI Comments at 4–5.
37 ACP Comments at 3 (filed Mar. 29, 2021); SEIA
Comments at 1–2 (filed Mar. 29, 2021).
33 EEI
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power production capability, and a high
voltage generator step-up transformer
that converts the voltage to the
transmission level.38 ACP and SEIA
argue, similar to the Docket No. AC20–
103 petition, that the Commission
should clarify that: (1) wind turbines,
wind turbine generators, solar panels,
combiner circuits, and inverters should
be booked to Account 343 (Prime
Movers) (or, alternatively, Account 344
(Generators)); and (2) low-voltage stepup transformers, collection systems,
capacitors, breakers, switches and
cabling, and communication and control
equipment (including SCADA) should
be booked to Account 345 (Accessory
Electric Equipment).39 ACP and SEIA
contend that the above classifications
would allow renewable generators to
receive the appropriate level of reactive
power compensation and relieve the
wave of reactive power litigation.40
However, SEIA and ACP both
specifically note that they do not oppose
the creation of new accounts, although
they do not believe creating new
accounts is worth the time or
investment, as they believe the existing
accounts are sufficient.41 ACP also
states that, if the Commission creates
new accounts, it should provide
guidance regarding how the new
accounts should be treated for purposes
of reactive power compensation.42
20. In reply comments, EEI rebuts the
suggestion that the current ‘‘Other
Production’’ accounts could be used for
wind and solar assets.43 In so doing, EEI
contests ACP’s assertion that there is a
typical configuration for wind and solar
resources.44 For example, EEI notes that
some wind facility designs have the first
step-up in the nacelle, whereas others
are designed with the first step-up
transformer at the base of the nacelle.
EEI also points out that there are
differences in opinion concerning how
equipment is classified.45 EEI also
contends that new configurations are
likely to come in the future due to the
pace of change in the resource mix and
technological advancements.46 All of
this, EEI argues, supports the need for
new accounts.47 EEI states that, once the
Commission decides the appropriate
accounting, that will serve as the basis
for ratemaking instruction, which will
38 ACP
Comments at 4–6.
at 7–15; SEIA Comments at 6.
40 ACP Comments at 2; SEIA Comments at 7–8.
41 ACP Comments at 7–8, 15–16; SEIA Comments
at 4.
42 ACP Comments at 16.
43 EEI Comments at 2–3.
44 Id. at 3.
45 Id. at 4.
46 Id. at 3–4.
47 Id. at 4.
help provide regulatory certainty and
resolve reactive power compensation
issues.48
2. Energy Storage
21. The Energy Storage Association
(ESA) requests a discussion about
accounting for energy storage in a
technical conference in this docket.49
ESA did not discuss its preference for
accounting for storage resources.
22. EEI also suggests that the
Commission use this proceeding as an
opportunity to modify the existing
energy storage accounts.50 Specifically,
EEI recommends that the Commission
replace the existing energy storage
accounts with a separate function for
energy storage, separate from
production, transmission, and
distribution, similar to the General Plant
account.51 EEI states that such an
approach is appropriate because energy
storage can provide generation,
transmission, and distribution services,
but it is difficult to track frequent
(sometimes daily) changes between
functions within a utility’s books.52 EEI
proposes that separate Plant Accounts
could be established within the new
storage function to designate different
types of storage, such as batteries/
chemical, compressed air, flywheels,
superconducting magnetic storage, and
thermal.53 EEI argues that this approach
would assist in depreciation because
separate accounts for each energy
storage modality would facilitate the
analysis of asset lives for determining
depreciation rates for similar
technologies.54 EEI argues that this
approach would also assist in
ratemaking, because the asset,
depreciation, and O&M costs could be
allocated to the appropriate functions
using an analysis based on the usage of
the storage asset, consistent with Order
No. 784.
23. ACP contests EEI’s suggestion to
replace the energy storage accounts,
arguing that it is inappropriate to
eliminate the existing storage accounts
for production, transmission, and
distribution functions.55 In particular,
ACP argues that the General Plant
account is not an appropriate analogy
for storage: ACP contends that storage is
not retired on a schedule because it is
depreciated based on recovering the
service value over the useful life.56 ACP
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48 Id.
at 5.
Comments at 1–2 (filed Apr. 26, 2021).
50 EEI Comments at 6–9 (filed March 29, 2021).
51 Id. at 7.
52 Id. at 8.
53 Id. at 8–9.
54 Id. at 9.
55 ACP Comments at 6–7.
56 Id. at 7.
49 ESA
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also cautions that, if the Commission
considers replacing the energy storage
accounts, it should do so in view of the
movement to characterize storage as
transmission and with awareness of the
potential for storage to be initially used
to address a transmission reliability
need, but to do so in larger MW than is
needed to address the transmission
need.57
3. Renewable Energy Credits
24. EEI supports formalizing the
accounting requirements for RECs and
similar instruments such as zeroemission credits (ZEC).58 EEI cautions
that the long-time existence of diverse
accounting for RECs has been
incorporated into both federal and retail
ratemaking, so it will be important for
the Commission to consider these
varying treatments and provide a
transition period to avoid unnecessary
cost, complexity, and unintended
changes in ratemaking.59
25. EEI also indicates that the
Commission should consider, among
other things, the following topics related
to the treatment of RECs: (1) RECs can
be acquired in a number of ways, and
there may not always be explicitly
identifiable costs (e.g., if RECs are
created by the operation of an utility’s
own generating facility or purchased as
part of a contract that includes other
products); (2) RECs may be used for
more than one purpose (operational
and/or nonoperational)—some
companies acquire RECs to trade,
whereas others use them to comply with
clean energy regulations; and (3) there
may be other instruments with similar
economic characteristics that the
Commission should include in these
updates.60
4. Reporting and Ratemaking
26. EEI recognizes that, as the
Commission noted in the NOI, additions
and modifications to the USofA will
require corresponding changes to FERC
Form No. 1, and these changes could
impact some rates, particularly in the
reactive power context.61 EEI states that
changes to FERC Form No. 1 and FERC
Form No. 3–Q will be required to allow
reporting of new accounts.62 EEI also
specifically requests that the
Commission add a new page to the
forms for reporting Renewable
Generating Plants, similar to existing
pages 402–409 for Generating Plant
57 Id.
at 8.
Comments at 9–13.
59 Id. at 10–11.
60 Id. at 11–13.
61 Id. at 5–6, 13–15.
62 Id. at 5–6.
58 EEI
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Statistics, in which companies should
report solar, wind, and other non-hydro
renewable plant with 10,000 kW or
greater installed capacity. EEI
specifically notes that FERC Form No. 1
pages 204–207, 219, 320–323, 336, 352–
353, 401a, 414–416, and 419–420 would
need to be updated to reflect a new
separate function for energy storage
assets. To address the ratemaking
impacts of new accounts, EEI suggests
that the Commission allow affected
utilities to propose the necessary
changes to formula rates as part of
single-issue ratemaking filings.63
III. Discussion
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A. Need for Reform
27. The USofA has not been
significantly modified since the
Commission issued Order No. 784 in
2013. The USofA does not address many
technological and economic
developments, such as the growth in
non-hydro renewable generating
facilities and RECs, among others. In the
absence of clear guidance on these
topics, the industry has disagreed on
how to account for such items in the
USofA.
28. As discussed in the NOI, the
USofA contains discrete production
accounts for Steam, Nuclear, Hydraulic,
and Other Production.64 However, the
USofA does not contain any production
accounts designed specifically for solar,
wind, or other non-hydro renewable
generating assets. Therefore, electric
utilities currently record non-hydro
renewable assets in the Other
Production accounts of the USofA. This
approach appears to be inadequate. As
the record in Docket No. AC20–103
demonstrates, the lack of clarity on how
to account for non-hydro renewable
assets has led to disputes about which
equipment belongs in which accounts.
Renewable energy technologies such as
wind and solar continue to expand and
develop at a rapid pace, and now make
up a significant portion of electricity
production within FERC’s accounting,
reporting, and ratemaking jurisdiction.
We also note that the NOI commenters
all indicated that the Commission needs
to address the accounting for non-hydro
63 Id. at 15 (citing Promoting Transmission
Investment through Pricing Reform, Order No. 679,
71 FR 43294 (July 31, 2006), 116 FERC ¶ 61,057,
order on reh’g, Order No. 679–A, 72 FR 1152 (Jan.
10, 2007), 117 FERC ¶ 61,345, at P 98 (2006), order
on reh’g, 119 FERC ¶ 61,062 (2007) (‘‘[A]pplicants
for single-issue ratemaking are only required to
address cost and rate issues associated with the new
investment and therefore are not obligated to justify
the reasonableness of unchanged rates’’)).
64 18 CFR part 101; Acct. & Fin. Reporting for
Pub. Utils. Including RTOs, Order No. 668, 70 FR
77627 (Dec. 30, 2005), 113 FERC ¶ 61,276, at P 59
(2005).
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renewables.65 This is due to non-hydro
renewables having varied and distinct
characteristics from existing electric
production subfunctions within the
USofA.
29. Similarly, new accounts appear to
be needed for energy storage. In
response to the NOI, commenters
requested that the Commission address
energy storage in this proceeding.66 The
Commission in Order No. 784 created
accounts for energy storage spread
across all functions for plant and
maintenance expenses based on the
understanding of the limited use of
storage technology at that time, as well
as the expected impact of storage on
rates. Our existing accounting caused
individual assets and their associated
accumulated depreciation to be divided
amongst several different accounts in
different functions, with some energy
storage assets changing functionality
frequently during a reporting period.67
The recordkeeping to track these
frequent functionalization changes
creates a significant accounting burden
to utilities, and an increased internal
control risk for reporting errors in our
forms. This industry experience
indicates a need to reform the energy
storage accounts to reduce this burden
and risk for error.
30. In addition, there appears to be a
need to formalize the accounting
treatment of the purchase, generation, or
use of RECs. Although the Commission
stated in 2020 that RECs are analogous
to the sulfur dioxide emission
allowances addressed in Order No.
552,68 not all utilities follow this
approach.69 As such, codifying the
treatment of RECs would promote their
consistent treatment in Commission
accounting and reporting.
31. Lastly, establishing designated
computer hardware, software, and
communications equipment accounts
for all functions and plant subfunctions
would help ensure greater consistency
in accounting and reporting and
eliminate ambiguity.70 Currently, the
USofA is inconsistent with the
designated reporting of these items
across the different functions, which
can lead to confusion within the public
utility industry. For instance, the
Regional Transmission and Market
Operation Plant function has designated
plant accounts for computer hardware,
65 See
supra notes 30, 42.
Comments at 1–2; EEI Comments at 6–9.
67 EEI Comments at 6–9.
68 Ameren Ill. Co., 170 FERC ¶ 61,267 at P 52.
69 EEI Comments at 10.
70 The Commission’s regulations currently
contain accounts for computer hardware, software,
and communication in the Regional Transmission
and Market Operation function.
66 ESA
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software, and communication
equipment which lists includable items
like SCADA, whereas no other function
or subfunction does.71 Correspondingly,
the Transmission and Regional Market
functions contain maintenance accounts
for computer hardware, software, and
communication equipment, whereas no
other function or subfunction does.72
There is no consistent guidance or
practice concerning the proper
accounting of such costs in our existing
accounts.
B. Proposed Revisions
32. Below, we propose several reforms
to the USofA related to: (1) non-hydro
renewables; (2) energy storage; (3) RECs;
and (4) hardware, software, and
communications equipment. We seek
comment on each of these proposals.
1. Non-Hydro Renewables
33. We propose three new
subfunctions within the Production
Plant function: D. Solar Production, E.
Wind Production, and F. Other NonHydro Renewable Production. The
existing ‘‘Other Production’’
subfunction would be renumbered from
D. to G. The new generation subfunction
titled ‘‘Other Non-Hydro Renewable
Production’’ would capture renewable
generation technologies other than solar
and wind.
34. To avoid confusion with the
existing ‘‘Other Production’’ generation
subfunction, we seek comment on
whether to retitle that subfunction as
‘‘Prime Mover Production’’ because the
current instructions to the ‘‘Other
Production’’ subfunction only describe
prime mover type generation assets.73
All subfunctions would contain
reserved account numbers (Accounts
338.3 for Solar, 338.22 and 338.25 for
Wind, and 339.5 and 339.7 for Other
Non-hydro Renewable) for future use.
35. The new non-hydro renewable
subfunctions (Solar, Wind, and Other
Non-hydro Renewable Production)
would all include the following five
accounts consistent with all other
production subfunctions (e.g., steam,
nuclear and hydraulic): (1) Accounts
338.1, 338.20, and 339.1 (Land and
Land Rights); (2) Accounts 338.2,
338.21, and 339.2 (Structures and
Improvements); (3) Accounts 338.8,
338.29, and 339.8 (Other Accessory
Electrical Equipment); (4) Accounts
338.12, 338.33, and 339.12
(Miscellaneous Power Plant
71 18
CFR part 101.
72 Id.
73 A prime mover electric generator is one where
the fuel source directly moves the electric turbine
rather than using a boiler or other secondary energy
transfer.
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Equipment); and (5) Accounts 338.13,
338.34, and 339.13 (Asset Retirement
Costs).74 These accounts would be
similar in description and instruction to
the existing accounts of the same title in
each of the other production
subfunctions.
36. Additionally, the new Solar and
Wind Production subfunctions would
both include three accounts: (1)
Accounts 338.5 and 338.26 (Collector
System); (2) Accounts 338.6 and 338.27
(Generation Step-up Transformers
(GSU)); and (3) Accounts 338.7 and
338.28 (Inverters). The collector system
account describes a distribution system
in reverse and includes many of the
same items listed in the accounts for
Poles, Towers and Fixtures (Account
364), and Overhead Conductors and
Devices (Account 365),75 which are
illustrative, not prescriptive. The GSU
account would be used for transformers
directly connected to the generator
terminal tips and supporting equipment.
The inverter account would be used for
equipment converting power from direct
current to alternating current.
37. Finally, all three subfunctions
would have unique generating accounts:
(1) Account 338.4 (Solar Panels) for
Solar Production; (2) Account 338.23
(Wind Turbines) and Account 338.24
(Wind Towers and Fixtures) for Wind
Production; and (3) Account 339.3 (Fuel
Holders), Account 339.4 (Boilers), and
Account 339.6 (Generators) for Other
Non-hydro Renewable Production. The
solar panels account would be
specifically designated for panels and
support equipment that change solar
energy into electricity and related
supporting structures such as racks and
gears. The wind turbines account would
include components that are located
from the top of the tower to the end of
the turbine blades. The wind towers and
fixtures account includes the tower and
the components contained within the
tower that are located from the top of
the foundation to the base of the nacelle.
The three accounts for fuel holders,
boilers, and generators included in
Other Non-hydro Renewable Production
allow for the recording of assets related
to renewable generation that uses any
fuel source or method (e.g., steam or
direct burning). These accounts would
allow for recording biofuels, hydrogen,
geothermal, and other types of
generation in this subfunction. Many of
the items listed in these account
74 The three accounts under each number
represents the three new subfunctions: Solar, Wind,
and Non-hydro Renewable Production,
respectively.
75 Examples for Account 364: poles, towers,
anchors, extension arms, etc.; Account 365: circuit
breakers, conductors, lightning arrestors, etc.
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descriptions would be the same as those
accounts listed in the Steam and Other
Production subfunctions.76
38. Similar to the new plant accounts
for non-hydro renewables, we propose
new O&M expense accounts for these
subfunctions, titled F. Solar Generation,
G. Wind Generation, and H. Other NonHydro Renewable Generation. All three
subfunctions would include the
following seven accounts that are in
common with all other subfunctions
(e.g., steam, nuclear, and hydraulic): (1)
Accounts 558.1, 558.20, and 559.1
(Operation Supervision and
Engineering); (2) Accounts 558.4,
558.23, and 559.4 (Rents); (3) Accounts
558.5, 558.24, and 559.5 (Operation
Supplies and Expenses (Nonmajor
only)); (4) Accounts 558.6, 558.25, and
559.6 (Maintenance Supervision and
Engineering (Major only)); (5) Accounts
558.7, 558.26, and 559.7 (Maintenance
of Structures (Major only)); (6) Accounts
558.16, 558.36, and 559.15
(Maintenance of Miscellaneous (Solar,
Wind, or Other Non-hydro Renewable)
Generation Plant (Major only)); and (7)
Accounts 558.17, 558.37, and 559.16
(Maintenance of (Solar, Wind, or Other
Non-hydro Renewable) Generation Plant
(Nonmajor only)).77 These accounts
would have similar descriptions, items,
and instructions to the existing accounts
of the same title.
39. The Solar and Wind Generation
subfunctions would have four
maintenance accounts that the Other
Non-hydro Renewable Generation
subfunction would not have: 78 (1)
Accounts 558.9 and 558.29
(Maintenance of Collector Systems
(Major only)); (2) Accounts 558.10 and
558.30 (Maintenance of Generator Stepup Transformers (Major only)); (3)
Accounts 558.11 and 558.31
(Maintenance of Inverter Expenses
(Major only)); and (4) Accounts 558.12
and 558.32 (Maintenance of Other
Accessory Electrical Equipment (Major
only)). These accounts would allow for
the recording of the maintenance
76 Account 342 (Fuel Holders, Producers, and
Accessories); Account 312 (Boiler Plant
Equipment); Account 344 (Generators).
77 Item 7 includes three accounts that are
designated as nonmajor only: thus, nonmajor
entities would record all maintenance activities in
these accounts without further granularity as
required for major entities (Items 1–6).
78 Unlike wind and solar, which are distributive
in design (i.e., with a collector system spread across
a comparatively wide area), other non-hydro
renewables are, as currently conceived, unlikely to
be distributive in design. Rather, non-distributive
plants would include plants that by design would
be similar to existing coal, oil, nuclear, and gas
plants in that they do not have a collector system,
and in addition, their generator step up
transformers and inverters are comparatively minor
integrated parts.
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59875
expense for the associated plant
accounts for Solar and Wind
Production. The proposed list of items
for Accounts 558.9 and 558.29
(Maintenance of Collector Systems
(Major only)) would be similar to the list
of items for Account 593 (Maintenance
of Overhead Lines (Major only)) in the
Distribution Expenses function.
40. We also propose new operating
expense accounts for the main operating
costs of the new generation
subfunctions: for Solar Generation,
Account 558.2 (Solar Panel Generation
and Other Plant Operating Expenses
(Major only)); for Wind Generation,
Account 558.21 (Wind Turbine
Generation and Other Plant Operating
Expenses (Major only)); and for Other
Non-hydro Renewable Generation,
Account 559.2 (Other Miscellaneous
Generation and Other Plant Operating
Expenses (Major only)), and Account
559.3 (Fuel).
41. In addition, we propose new
maintenance accounts for the specific
generation assets: for Solar Generation,
Account 558.8 (Maintenance of Solar
Panels (Major only)); for Wind
Generation, Account 558.27
(Maintenance of Wind Turbines, Towers
and Fixtures (Major only)); and for
Other Non-hydro Renewable
Generation, Account 559.9
(Maintenance of Boilers (Major only)),
and Account 559.10 (Maintenance of
Generating and Electric Equipment
(Major only)). These new accounts
would have descriptions and
instructions that are similar to those
involving maintenance of other
generation equipment in the other
subfunctions. We propose to designate
an account for maintenance of electrical
equipment separate from the
maintenance of generation equipment
for the new Solar and Wind Generation
subfunctions.
42. Finally, we propose new accounts
for the Maintenance of Computer
Hardware (Major only), the Maintenance
of Computer Software (Major only), and
Maintenance of Communication
Equipment (Major only) for the three
new plant subfunctions (Solar, Wind,
and Other Non-hydro Renewable
Generation) corresponding to the plant
accounts, as discussed further below.
43. Lastly, tidal and wave energy use
kinetic energy from the ocean to
generate electricity, which is currently
not addressed by the USofA.79 We seek
comment whether to include both tidal
and wave energy as part of the existing
hydraulic production function, rather
than in the newly proposed other nonhydro renewable asset accounts. Both
79 See
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tidal and wave energy are related to, and
may reasonably be viewed, as hydraulic
production. However, we also
acknowledge that tidal and wave energy
have varied configurations and
components from those currently
described in the existing hydraulic
production subfunction: for example,
some configurations use the energy of
water itself to turn the turbines, while
other configurations use the force of the
tide or waves to create compressed air
which is then forced through the
turbines. Additionally, some
configurations require tethering
equipment under water, while other
configurations have land-based basins
and equipment. We seek comment on
whether it would be useful to record
tidal and wave energy activities within
existing hydraulic production accounts,
or whether it would be more useful to
consider tidal and wave energy
activities as a type of other renewable
production.
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2. Energy Storage
44. We propose to create a new
function for energy storage for
accounting purposes.80 This proposal is
consistent with traditional accounting
concepts that do not provide for
recording the same physical plant asset
in more than one account and are in line
with our existing accounting
instructions for plant in service
capitalization, cost recording, and
transfers.81
80 All cost allocation issues would be resolved
separately through the ratemaking process and
would not require constant reclassification in the
continuing property records and accounting
systems.
81 See, e.g., Kester, Accounting Theory and
Practice, 283–84 (1914) (discussing the
classification of plant assets as units grouped for the
same purpose, in this case applying depreciation,
with the assumption of units being indivisible);
Paton, Accounting Theory, 113–16 (1922)
(discussing the idea that changes in the status of
individual assets are by definition transactions, and
not merely bookkeeping adjustments). Additionally,
while generally accepted accounting principles
(GAAP) accounting does not drive Commission
accounting, it may provide useful information for
our consideration. See Financial Accounting
Standards Board (FASB) Concepts Statement No. 5,
at 89 (1986) (explaining that the reasons for
changing the recorded value of assets still in use
does not contemplate moving recorded values
between multiple asset accounts within the same
entity on a regular basis (changes in utility or
substance and changes in price)); Foster & Rodney,
Public Utility Accounting, Chs. 10–11, 219 (1951)
(showing in Figure 10–1 the conceptual complexity
of adjusting plant account records and continuing
property records). These accounting concepts are
indicated in the USofA in General Instruction 12.
Records for Each Plant (Major Utility), and Electric
Plant Instructions 2. Electric Plant to Be Recorded
at Cost, and 12. Transfers of Property. These
instructions all discuss the maintaining of records
for plant in service, and imply that adjustments to
records are a major event akin to unitization or
classification (discussed in the instruction to
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45. Currently, energy storage assets
are recorded in several accounts in
separate functions (generation,
transmission, and distribution). This
accounting requirement creates an
additional burden with respect to
recordkeeping, depreciation, and
retirement, all of which increase
internal control risk and the opportunity
for error. These potential errors may
arise as a utility reclassifies portions of
the original cost of an asset between two
or three different plant accounts, which
may have different depreciation rates.82
Based on our review of industry
comments, it appears that the energy
storage accounting requirements of
Order No. 784, and the related
accounting guidance,83 created a
significant burden and are not
practical.84 For example, companies
emphasize that an energy storage asset’s
functionality can change on a daily
basis requiring constant accounting
reclassification entries. As a result, we
propose to create one new function
dedicated to energy storage.85 By
creating one new dedicated storage
function, utilities would no longer be
required to track and frequently
reclassify storage assets based on
changes in function, and thus, after the
initial burden to implement the changes
proposed to be adopted here, the
continuing compliance burden would
be significantly reduced.
46. In its reply comments, ACP claims
that it is not appropriate for storage
assets to be treated as general plant
assets: ACP indicates that general plant
is a catch-all category that utilities use
for offices and miscellaneous and small
cost property that does not fit in one of
the other functional categories, whereas
storage is significant property that
should not be depreciated on a schedule
like General Plant.86 However, we do
not propose to consider the energy
storage function as general plant. As
explained above, utilities would record
energy storage assets in the proposed
dedicated new function consistent with
our proposed new accounting
regulations, and then use the
account 106 Completed Construction not
Classified—Electric (Major only)), or retirement
(discussed in Electric Plant Instruction 10.
Additions and Retirements of Electric Plant).
82 Companies currently must also shift portions of
the related accumulated depreciation balances.
83 AI14–1, Accounting and Reporting Guidance
for New Electric Storage Technologies (2014).
84 EEI Comments at 6–9 (filed March 29, 2021).
85 Cost allocation would, as noted earlier, be
addressed separately through the ratemaking
process. See supra note 81.
86 ACP Reply Comments at 6–8 (filed Apr. 26,
2021).
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appropriate cost allocation
methodologies for ratemaking purposes.
47. There are currently three plant
accounts, three operating expense
accounts, and three maintenance
expense accounts for energy storage, as
created in Order No. 784: Accounts 348
(Energy Storage Equipment—
Production), 351 (Energy Storage
Equipment—Transmission),87 363
(Storage Battery Equipment), 558.1
(Operations of Energy Storage
Equipment), 553.1 (Maintenance of
Energy Storage Equipment), 562.1
(Operations of Energy Storage
Equipment), 570.1 (Maintenance of
Energy Storage), 584.1 (Operations of
Energy Storage Equipment), and 592.2
(Maintenance of Energy Storage
Equipment). We propose to retitle most
of these account numbers to indicate
reserved, but as described below, retitle
Accounts 553.1 and 592.2 as
Maintenance of Computer Hardware
(Major only).
48. We also propose to renumber the
General Plant function from number 6.
to number 7. in the Electric Plant Chart
of Accounts and retitle existing number
6. to Energy Storage Plant function.
Additionally, in the Operation and
Maintenance Expense Chart of
Accounts, we propose to retitle existing
number 4. from Distribution Expenses to
Energy Storage Expenses, and renumber
Distribution Expenses from 4. to 5.,
Customer Account Expenses from 5. to
6., Customer Service and Informational
Expenses from 6. to 7., Sales Expenses
from 7. to 8., and Administrative and
General Expenses from 8. to a new 9.
49. The proposed new dedicated
storage function in the Electric Plant
Chart of Accounts would be structured
similarly to the other functions in the
USofA and would include the following
plant accounts: (1) Account 387.1 (Land
and Land Rights); (2) Account 387.2
(Structures and Improvements); (3)
Account 387.11 (Miscellaneous Energy
Storage Equipment); and (4) Account
387.12 (Asset Retirement Costs for
Energy Storage). The Energy Storage
function would also have accounts,
similar to those in the Solar and Wind
Production subfunctions, for: (1)
Account 387.5 (Collector System); (2)
Account 387.6 (Generator Step-up
Transformer (GSU)); and (3) Account
387.7 (Inverters). These proposed new
accounts are intended to accommodate
activities related to distributed and/or
direct current energy storage plant
87 The title of Account 351 currently reads as
‘‘Reserved’’ in the USofA Electric Plant Chart of
Accounts.
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3. Renewable Energy Credits
52. We propose to retitle General
Instruction No. 21 (Allowances) to
Allowances and Renewable Energy
Credits (RECs). We also propose several
changes to this instruction. In Part A,
we propose to remove the reference to
the Clean Air Act to make the
instruction less restrictive. We further
propose to modify the instruction to
reference the proposed new accounts as
described below. Additionally, we
propose to move the last sentence of
Part A to the beginning of Part B. We
also propose that Parts A and C refer to
historical cost to make the instruction
consistent with other existing regulatory
text in the USofA.89 We further propose
to correct Part D, which currently reads,
in part, ‘‘Issuances from inventory from
inventory included in . . .’’ to instead
read ‘‘Issuances from inventory
included in . . . [.]’’ We propose to
update the text in Part E to include
references to RECs in addition to
allowances and to add language to Part
F to clarify the inventory accounting for
RECs. We also propose to replace the
language included in existing Part G
with language that would instead
provide guidance for cases in which
allowances and RECs may be considered
as prepayments. We propose to move
the existing language in Part G which
currently addresses penalties to Part H,
and remove the reference to the
Environmental Protection Agency (EPA)
to make the instruction applicable to
similar items created by other regulatory
bodies. Then, we propose to move and
update the existing language in Part H
to a newly proposed Part I that would
address gains and losses on dispositions
of allowances and RECs. Finally, we
propose to add a new Part J that would
address the revenues for RECs
associated with the sale of energy.
53. Additionally, we propose to
change the existing text to Account
158.1 (Allowance Inventory) and
Account 158.2 (Allowances Withheld)
to remove the references to the EPA, to
reference historical cost, and to include
a new note to address prepayments in
accordance with the proposed text
within General Instruction No. 21.
54. The Commission has recognized
that RECs are state-created and
-issued.90 As such, the Commission has
concluded that when REC transactions
are independent of wholesale electric
energy transactions, these unbundled
REC transactions do not fall within the
Commission’s authority under FPA
sections 205 and 206; these unbundled
REC transactions do not directly affect
rates for electric energy sold at
wholesale. By contrast, the Commission
also has concluded that when RECs are
bundled with electric energy sold at
wholesale, the Commission has
88 The Commission does not expect these
accounts to be used if they are not applicable to a
specific energy storage plant.
89 18 CFR part 101, General Instruction No. 21
(Allowances).
90 WSPP Inc., 139 FERC ¶ 61,061, at P 21 (2012).
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assets.88 We also propose to include the
three new plant accounts for computer
hardware, software, and communication
equipment as described below. Finally,
we propose to add a new Account 387.3
(Energy Storage Equipment), which
would include the primary energy
storage equipment in this function as
described in the proposed instructions.
50. We also propose new Operations
and Maintenance Expense accounts for
the Energy Storage function: (1) Account
577.1 (Operation Supervision and
Engineering); (2) Account 577.4 (Rents);
(3) Account 577.5 (Operation Supplies
and Expenses (Nonmajor only)); (4)
Account 578.1 (Maintenance
Supervision and Engineering (Major
only)); (5) Account 578.2 (Maintenance
of Structures (Major only)); (6) Account
578.4 (Maintenance of Collector
Systems (Major only)); (7) Account
578.5 (Maintenance of Generator Stepup Transformers (Major only)); (8)
Account 578.6 (Maintenance of Inverter
Expenses (Major only)); (9) Account
578.10 (Maintenance of Miscellaneous
Other Energy Storage Plant (Major
only)); and (10) Account 578.11
(Maintenance of Other Energy Storage
Plant (Nonmajor only)). We further
propose to create three new additional
expense accounts specific to the new
Energy Storage function: (1) Account
577.2 (Operation of Energy Storage
Equipment (Major only)); (2) Account
577.3 (Storage Fuel); and (3) Account
578.3 (Maintenance of Energy Storage
Equipment (Major only)). Finally, we
propose to create three new
maintenance computer hardware,
software, and communication
equipment accounts related to the
energy storage function as described
below.
51. Pumped storage is currently
recorded within the Hydraulic
Production subfunction in the USofA,
consistent with the instructions to
Account 348 (Energy Storage
Equipment—Production), which state:
‘‘The cost of pumped storage
hydroelectric plant shall be charged to
hydraulic production plant.’’ We
propose to remove Account 348 and
instead use its instructions in the new
Account 387.3 as part of the proposed
new Energy Storage function.
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authority over the entire transaction,
including the RECs, as all components
are deemed to directly affect the
wholesale electric energy rates.91
Therefore, we also propose two new
inventory accounts for RECs: Account
158.3 (Bundled Renewable Energy
Credits Inventory), to record RECs
bundled with energy sales, and Account
158.4 (Unbundled Renewable Energy
Credits Inventory), to record RECs
unbundled from energy sales.92
55. We propose to renumber Account
509 (Allowances) to Account 509.1,
delete the reference to sulfur dioxide in
this account, and create two new
expense accounts for RECs: Account
509.2 (Bundled Renewable Energy
Credits), and Account 509.3 (Unbundled
Renewable Energy Credits). These
accounts would be used to expense
monthly bundled and unbundled REC
costs, respectively, similar to how
Account 509.1 is used for allowances.
56. Finally, we propose to add
Account 411.11 (Gains from the
Disposition of RECs) and Account
411.12 (Losses from the Disposition of
RECs), consistent with the newly
proposed instructions in Part I of
General Instruction No. 21.
57. While we recognize that there may
be differences in accounting and
reporting for RECs (e.g., inventory vs.
intangible assets) as may be allowed by
other regulatory bodies, we believe that
the characteristics of RECs are more
akin to inventory.93 Generally, if
another accounting authority’s
treatment conflicts with the accounting
and financial reporting needed by the
Commission to fulfill its statutory
responsibilities, then the Commission’s
accounting and reporting regulations
prevail.94
4. Hardware, Software, and
Communication Equipment
58. We propose new accounts in each
function and subfunction for computer
hardware, software, and communication
equipment in this proceeding. While the
USofA was updated in 2005 to include
91 Id.
PP 22–24.
propose to use the term ‘‘bundled’’ to
convey that the RECs are sold with their associated
energy, and the term ‘‘unbundled’’ to convey that
the RECs are sold separately from the energy.
93 Ameren Ill. Co., 170 FERC ¶ 61,267, at P 52
(explaining that RECs are appropriately classified as
inventory).
94 See Order No. 552, FERC Stats. & Regs.
¶ 30,967 at 30,801 (‘‘If GAAP conflicts with the
accounting and financial reporting needed by the
Commission to fulfill its statutory responsibilities,
then GAAP must yield. GAAP cannot control when
it would prevent the Commission from carrying out
its duty to provide jurisdictional companies with
the opportunity to earn a fair return on their
investment and to protect ratepayers from excessive
charges and discriminatory treatment.’’).
92 We
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accounts for recording computer
hardware, software, and communication
equipment owned by regional
transmission organizations (RTOs),
there are no comparable accounts for
non-RTO public utilities and licensees
to report these types of assets.95 This
has led to discrepancies in how nonRTO public utilities record computer
hardware, software, and communication
equipment, with many utilities
recording these assets in general
accounts (e.g., Account 303
(Miscellaneous Intangible Plant) and
Account 391 (Office Furniture and
Equipment)). To eliminate ambiguity
and ensure greater consistency and
transparency in accounting and
reporting, we propose including
computer hardware, software, and
communication equipment in each
different functional area, including the
general function. It appears that the
creation of new accounts for these items
would allow more accurate functional
identification, which would assist in the
ratemaking process.
59. We recognize that these proposed
accounts are needed for the new Nonhydro Renewable Generation
subfunctions and the new Energy
Storage function proposed above, but
based on industry input from EEI,
among others, we preliminarily find that
these new accounts are needed for all
functions and production subfunctions.
As such, we propose to add three plant
accounts and three maintenance
accounts to all functions and
subfunctions that currently lack them.
These accounts are: Accounts 315.1,
324.1, 334.1, 338.9, 338.30, 339.9, 345.1,
351.1, 363.1, 387.8, and 397.1
(Computer Hardware); Accounts 315.2,
324.2, 334.2, 338.10, 338.31, 339.10,
345.2, 351.2, 363.2, 387.9, and 397.2
(Computer Software); Account 315.3,
324.3, 334.3, 338.11, 338.32, 339.11,
345.3, 351.3, 363.3, 387.10, and 397.3
(Communication Equipment); Accounts
513.1, 531.1, 544.1, 553.1, 558.13,
558.33, 559.12, 578.7, 587.8, 592.2, and
935.1 (Maintenance of Computer
Hardware (Major only)); Accounts
513.2, 531.2, 544.2, 553.2, 558.14,
558.34, 558.13, 578.8, 587.9, 582.3,
935.2 (Maintenance of Computer
Software (Major only)); and Account
513.3, 531.3, 544.3, 553.3, 558.15,
558.35, 559.14, 578.9, 587.10, 592.4,
935.3 (Maintenance of Communication
Equipment (Major only)). The existing
Transmission Expenses Maintenance
accounts 569.1, 569.2, 569.3, would
have (Major only) added to the account
names to denote this condition, as
consistent with the newly proposed
95 Order
No. 668, 113 FERC ¶ 61,276.
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accounts. Because the RTO function
only exists in RTOs and independent
system operators, we currently see no
need for this designation on accounts in
this function (i.e., Accounts 576.2,
576.3, and 576.4). These accounts
would all have the same descriptions,
instructions, and items as the existing
RTO and Transmission function
accounts of the same title.
60. We also propose adding a new
Electric Plant Instruction No. 17,
Integrated computer hardware, software,
and communication equipment. The
instruction would explain that where
computer hardware, software, and
communication equipment is integrated
as part of a larger retirement unit, it
shall be recorded in the property
account of the retirement unit
purchased. It would further clarify that,
if this hardware, software, or
communication equipment is not
integrated, Plant Instruction No. 10
should be followed.
61. We seek comment on whether the
Commission also should create
computer hardware, software, and
communication accounts for natural gas
pipelines, oil pipelines, and a holding
company’s service companies.
C. Reporting
62. To accommodate the proposed
changes to the USofA explained above,
we propose to amend Form Nos. 1, 1–
F, and 3–Q (electric) to include the new
subfunctions for Wind, Solar, and Other
Non-hydro Renewable as well as a new
Energy Storage function within the
plant and O&M expense sections of the
forms, including the schedules for
depreciation.96 Each subfunction and
function would include the accounts as
described above. The currently existing
functional accounts for energy storage
would be removed (Accounts 348, 351,
363, 548.1, 562.1, 570.1, and 584.1) or
replaced (Accounts 553.1 and 592.2).
63. The proposed reporting changes to
Form Nos. 1, 1–F, and 3–Q (electric)
would result in changes to service
company reporting in FERC Form No.
60, Schedule XVI—Analysis of Charges
for Service—Associate and NonAssociate Companies, because the Form
No. 60 summarizes the functional and
sub-functional O&M expenses detailed
in Form Nos. 1, 1–F, and 3–Q
(electric).97 As such, these proposed
changes to FERC Form No. 60 consist of
new rows for the summarized totals of
the proposed new Energy Storage
96 Appendix B: FERC Form Nos. 1/1–F at 204–
207, 219, 321–322; FERC Form No. 1 at 227, 336,
352, 354, 401a; FERC Form No. 1–F at 21, 24; FERC
Form No. 3–Q (electric) at 208, 324a, 324b (see the
appendix at the end of this document).
97 Appendix B: FERC Form No. 60 at 304–305a.
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function and Generation sub-functions
O&M expenses.
64. We also propose to amend Form
Nos. 1, 1–F, and 3–Q (electric) to
include RECs as part of the instructions
and titles wherever allowances are
discussed.98 Further, we propose to
consolidate inputs for both sulfur
dioxide and nitrogen oxides (NOX) in
the existing Allowances schedule,99 to
include inputs for both bundled and
unbundled RECs, and to amend the
related title for Account 509 to read as
Account 509.1.100 We propose to add
separate gain and loss accounts to the
statement of income for RECs.101
65. We further propose to amend
Form Nos. 1, 1–F, and 3–Q (electric) to
include new plant and maintenance
expense accounts for computer
hardware, software, and communication
equipment within all functions and
subfunctions (including the general
function).102 In the Depreciation and
Amortization of Electric Plant schedule
section B (Basis for Amortization
Charges), we propose to eliminate the
first two sentences and the word
software from the third sentence as
these clauses would no longer be
applicable to software.103
66. Currently, FERC Form No. 1
contains several statistical pages for
different classes of large production
generators. To simplify the forms and
reduce the reporting burden, we
propose to combine all large generating
assets into one statistical page to also
include hydro and non-hydro
renewables.104
67. Finally, we propose to amend the
energy storage statistical pages to
remove references in the instructions
and columns related to cost
functionalization.105
D. Hydrogen Guidance
68. Comments in response to the NOI
and separate industry inquiries
advocated for accounting guidance for
hydrogen. We solicit comment on
whether the Chief Accountant should
issue such guidance.106 This guidance
98 Appendix B: FERC Form Nos. 1/1–F at 320;
FERC Form No. 1 at 2, 110–111, 120–121, 228a,
229a; Form No. 1–F at 4, 10–11, 15–16.
99 Appendix B: FERC Form No. 1 at 228a–229a
amended, pages 228b–229b deleted.
100 Appendix B: FERC Form Nos. 1/1–F at 320;
FERC Form No. 1–F at 15.
101 Appendix B: FERC Form Nos. 1/3–Q (electric)
at 114; FERC Form No. 1–F at 6.
102 Appendix B: FERC Form Nos. 1/1–F at 204–
207, 320–323; FERC Form No. 3–Q (electric) at 325.
103 Appendix B: FERC Form No. 1 at 336.
104 Appendix B: FERC Form No. 1 at 402–403
amended; pages 406–407 deleted.
105 Appendix B: FERC Form No. 1 at 414–420.
106 We are not proposing changes to the USofA to
account for hydrogen but rather seek comment on
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could provide that the classification of
hydrogen plant should be determined
based on its functionality for both plant
and its associated O&M accounting as
well as for fuel accounting, including
any newly created accounts that may
result from this proceeding. This
guidance could further define which
activities are appropriate for accounting
under the electric and which under the
natural gas USofA. In addition, we seek
comment on whether it would be
helpful in the case of hydrogen to use
existing natural gas accounts and
instructions for production plant and
O&M expenses, or if it would be more
helpful either to update titles and
instructions, or to create new accounts
in a future proceeding.
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IV. Information Collection Statement
69. The information collection
requirements contained in this notice of
proposed rulemaking (NOPR) are
subject to review by the Office of
Management and Budget (OMB) under
section 3507(d) of the Paperwork
Reduction Act of 1995.107 OMB’s
regulations require approval of certain
information collection requirements
imposed by agency rules.108 Upon
approval of a collection of information,
OMB will assign an OMB control
number and expiration date.
Respondents subject to the filing
requirements of this rule will not be
penalized for failing to respond to these
collections of information unless the
collections of information display a
valid OMB control number.
70. This NOPR would require
jurisdictional entities as detailed in 18
CFR part 101 (Uniform System of
Accounts Prescribed for Public Utilities
and Licensees Subject to the Provision
of the Federal Power Act, General
Instructions) to update, modify, and add
accounts as directed in Docket No.
RM21–11–000. The updates within the
USofA will also be required in the
respective forms (FERC Form Nos. 1, 1–
F, 3–Q (electric), and 60) that are filed
with the Commission.
71. Interested persons may obtain
information on the reporting
requirements by contacting Ellen
Brown, Office of the Executive Director,
Federal Energy Regulatory Commission,
888 First Street NE, Washington, DC
20426 via email (DataClearance@
ferc.gov) or telephone (202) 502–8663).
72. The Commission solicits
comments on the Commission’s need for
the potential issuance of more general accounting
guidance that could be issued by the Chief
Accountant.
107 44 U.S.C. 3507(d).
108 5 CFR 1320.11.
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this information, whether the
information will have practical utility,
the accuracy of the burden estimates,
ways to enhance the quality, utility, and
clarity of the information to be collected
or retained, and any suggested methods
for minimizing respondents’ burden,
including the use of automated
information techniques.
73. Please send comments concerning
the collections of information and the
associated burden estimates to the
Office of Information and Regulatory
Affairs, Office of Management and
Budget, through www.reginfo.gov/
public/do/PRAMain. Attention: Federal
Energy Regulatory Commission Desk
Officer. Please identify the OMB Control
Numbers 1902–0021, 1902–0029, 1902–
0205, and 1902–0215 in the subject line
of your comments. Comments should be
sent within 45 days of publication of
this NOPR in the Federal Register.
74. Please submit a copy of your
comments on the information
collections to the Commission via the
eFiling link on the Commission’s
website at https://www.ferc.gov.
Comments on the information collection
that are sent to FERC should refer to
Docket No. RM21–11–000.
Title: Annual Report of Major Electric
Utilities, Licensees, and Others (FERC
Form No. 1), Annual Report for
Nonmajor Public Utilities and Licensees
(FERC Form No. 1–F), Quarterly
Financial Report of Electric Utilities,
Licensees (FERC Form No. 3–Q
(electric), Annual Reports of Centralized
Service Companies (FERC Form No. 60).
Action: Proposed revision of
collections of information in accordance
with Docket No. RM21–11–000 and
request for comments.
OMB Control Nos.: 1902–0021 (FERC
Form No. 1) and 1902–0029 (FERC Form
No. 1–F), 1902–0205 (FERC Form No. 3–
Q (electric), and 1902–0215 (FERC Form
No. 60).
Respondents: Public utilities and
licensees and centralized service
companies who are not exempt or
waived from filing per 18 CFR parts 141
and 369.
Frequency of Information Collection:
Annually.
Necessity of Information: The reforms
in this proposed rule adjust the USofA
to account for changes in the industry,
particularly around renewable
generation.
Internal Review: The Commission has
reviewed the changes and has
determined that such changes are
necessary. These requirements conform
to the Commission’s need for efficient
information collection, communication,
and management within the energy
industry. The Commission has specific,
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59879
objective support for the burden
estimates associated with the
information collection requirements.
75. The Commission estimates a onetime burden due to the proposed
revisions in FERC Form Nos. 1, 1–F, 3–
Q (electric), and 60 reflected in the
NOPR in Docket No. RM21–11–000 but
estimates that the ongoing burden
following the implementation to be
consistent with the current collection
estimates. The burden estimates below
are included in two tables, the first table
showing the one-time implementation
burden required to update, add, and
modify accounts related to the NOPR
and the second table showing the
ongoing annual burden to record and
report on each account in the FERC
Form Nos. 1, 1–F, 3–Q (electric), and 60.
76. The one-time implementation
burden includes updating, adding, and
modifying accounts to be compliant
with the NOPR in Docket No. RM21–
11–000. This includes updates to the
Form Nos. 1, 1–F, 3–Q (electric), and 60
for the creation of new accounts and
production subfunctions for wind, solar,
and other non-hydro renewable assets;
establishing a new functional class for
energy storage accounts; codifying the
accounting treatment of RECs, and
creation of new accounts within existing
functions for hardware, software, and
communication equipment. The
Reporting section III(B)(6) of this
document indicates which forms and
pages will be affected by the categorized
proposed changes.
77. The estimates below were
calculated using previous NOPRs
combined with the Commission’s best
estimate to the required effort to update,
modify, or add accounts within the
USofA. The Commission estimates that
on average it will take 20 minutes to
create or transition an account to be
compliant with the requirements listed
in this NOPR. In total there are 154
accounts being added, modified, or
updated, but not all accounts are in each
form. FERC Form No. 1 requires 145
account changes, FERC Form No. 1–F
requires 145 account changes, and FERC
Form No. 60 requires 11 account
changes. The changes to FERC Form No.
3–Q (electric) are reflected in the
calculations for FERC Form No. 1 since
the quarterly reports are generally a
subset of the annual filings required by
FERC Form No. 1. The changes above
are reflected in the one-time
implementation burden estimate listed
in Table 1 below.109
109 The burden numbers in the table are rounded
to 1 decimal place, and the costs are rounded to the
nearest dollar.
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TABLE 1—RM21–11–000
[NOPR one-time implementation burden, in Year 1]
Requirement
Form
Form
Form
Form
Number of
respondents
Annual
number of
responses per
respondent
Total
number of
responses
Average burden &
cost per response 110
Total annual burden
hours & cost
Annual
cost per
respondent
($)
(1)
(2)
(1) * (2) = (3)
(4)
(3) * (4) = (5)
(5) ÷ (1)
No. 1 ............................................
No.1–F .........................................
No. 3–Q electric 111 .....................
No. 60 ..........................................
217
2
221
42
1
1
3
1
217
2
663
42
48.3 hrs.; $4,202 ........
48.3 hrs.; $4,202 ........
0 hrs. $0 .....................
3.7 hrs.; $322 .............
10,481.1 hrs.; $911,834 .......
96.6 hrs.; $8,404 ..................
0 hrs. $0 ...............................
155.4 hrs.; $13,524 ..............
$4,202
4,202
0
305
Total for Implementation Burden ...
........................
........................
924
.....................................
10,733.1 hrs.; $933,762 .......
........................
78. The Commission estimates that
the ongoing burden in years 2 and
beyond will be consistent with the
current burden estimates related to
FERC Form Nos. 1, 1–F, 3–Q (electric),
and 60 because, although the accounts
are changing, the data historically has
been recorded and documented under
different account names: therefore, after
the initial implementation of the
changes, respondents will likely revert
to the current burden estimates. The
estimated ongoing burden is shown in
Table 2 below.
TABLE 2—RM21–11–000 NOPR
[Annual ongoing burden (current), starting in Year 2]
Requirement 112
Number of
respondents
Annual
number of
responses per
respondent
Total
number of
responses
(1)
(2)
(1) * (2) = (3)
Form No. 1 (including Form 1T) ...........
Form No.1–F (including Form 1–FT) ....
Form No. 3–Q electric (including Form
3–QT).
Form No. 60 (including Form 60A) .......
217
2
221
42
Total Ongoing Burden (current) .....
........................
V. Environmental Analysis
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79. The Commission is required to
prepare an Environmental Assessment
or an Environmental Impact Statement
for any action that may have a
significant adverse effect on the human
environment.113 No environmental
consideration is necessary for the
promulgation of a rule that addresses
information gathering, analysis, and
dissemination,114 and also that
addresses accounting.115 This NOPR
addresses accounting. In addition, this
NOPR involves information gathering,
analysis, and dissemination. Therefore,
this NOPR falls within categorical
exemptions provided in the
Commission’s regulations.
110 The average burden and cost per response is
calculated using the hourly wage figures for FERC
staff. The Commission estimates that the costs for
the Commission are comparable to those in
industry. Commission staff average salary plus
benefits totals $180,703 or $87 per hour.
111 The Commission assumes that the one-time
burden for the FERC Form No. 3–Q is incorporated
into the calculation of FERC Form No. 1 since
quarterly filings are typically a subset of the annual
filings.
112 The temporary forms (labeled ‘‘T’’) are
currently undergoing the collection renewal
process, which combines the ‘‘T’’ forms with their
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Average burden &
cost per response 1
Total annual burden
hours & cost 1
Annual
cost per
respondent
($)
(5) ÷ (1)
(4)
(3) * (4) = (5)
217
2
663
1,182 hrs.; $102,834 ..
136 hrs.; $11,832 .......
168 hrs. $14,616 ........
256,494 hrs.; $22,314,978 ...
272 hrs.; $23,664 .................
111,384 hrs. $9,690,408 ......
1
42
78 hrs.; $6,786 ...........
3,276 hrs.; $285,012 ............
6,786
........................
924
.....................................
371,426 hrs.; $32,314,062 ...
........................
1
1
3
Consequently, neither an environmental
impact statement nor an environmental
assessment is required.
VI. Regulatory Flexibility Act
80. The Regulatory Flexibility Act of
1980 (RFA) 116 generally requires a
description and analysis of proposed
rules that will have significant
economic impact on a substantial
number of small entities. The RFA
mandates consideration of regulatory
alternatives that accomplish the stated
objectives of a proposed rule and
minimize any significant economic
impact on a substantial number of small
entities.117 The Small Business
Administration (SBA) sets the threshold
for what constitutes a small business.
parent forms. The ‘‘T’’ forms were created during
the XBRL transition since OMB does not allow for
more than one Information Collection Request to be
submitted under a single OMB control number. The
‘‘T’’ forms are anticipated to be retired following
OMB approval of each renewed form.
113 Reguls. Implementing the Nat’l Envt’l Pol’y
Act, Order No. 486, 52 FR 47897 (Dec. 17, 1987),
FERC Stats. & Regs. 30,783 (1987) (cross-referenced
at 41 FERC 61,284).
114 See 18 CFR 380.4(a)(5).
115 See 18 CFR 380.4(c)(16).
116 5 U.S.C. 601–612.
117 Id. 603(c).
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$102,834
11,832
43,848
Under SBA’s size standards,118 electric
generators definitions of ‘‘small’’ range
from 250–750 employees based on the
type of generation. For the purpose of
our analysis, we use the 250 employee
threshold that is used for solar, wind,
geothermal, biomass, and ‘‘other’’
generators since the proposed rules
accounting changes are particularly
relevant for these types of generation.
81. In our analysis, we utilized
previous submissions of the FERC Form
Nos. 1,119 1–F,120 3–Q (electric),121 and
60 122 filers to create populations of
companies to determine the number of
small entities. The Commission found
that of this population, approximately
seven percent of companies filing FERC
Form No. 1, 50% of companies filing
118 13
CFR 121.201.
total population of FERC Form No. 1 filers
totaled 222. We used a statistical sample size of 99
companies that produces a 95% confidence level.
120 The total population of FERC Form No. 1–F
filers totaled 2.
121 The FERC Form 3–Q are quarterly filings,
which are typically a subset of the annual filings.
The Commission assumes that the 3–Q filers are
consistent with FERC Form No. 1 filers.
122 The total population of FERC Form No. 60
filers totaled 43. We used a statistical sample size
of 35 companies that produces a 95% confidence
level.
119 The
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FERC Form No. 1–F,123 and
approximately eight percent of
companies filing FERC Form No. 60,
qualify as ‘‘small’’ using the definition
provided by SBA. The Commission
believes this rule will not have a
significant economic impact on a
substantial number of small entities,
and therefore no regulatory flexibility
analysis is required.
lotter on DSK11XQN23PROD with PROPOSALS2
VII. Comment Procedures
82. We invite interested persons to
submit comments on the matters and
issues proposed in this NOPR to be
adopted, including any related matters
or alternative proposals that
commenters may wish to discuss.
Comments are due November 17, 2022.
Comments must refer to Docket No.
RM21–11–000, and must include the
commenter’s name, the organization
they represent, if applicable, and their
address in their comments. All
comments will be placed in the
Commission’s public files and may be
viewed, printed, or downloaded
remotely as described in the Document
Availability section below. Commenters
on this proposal are not required to
serve copies of their comments on other
commenters.
83. The Commission encourages
comments to be filed electronically via
the eFiling link on the Commission’s
website at https://www.ferc.gov. The
Commission accepts most standard
word processing formats. Documents
created electronically using word
processing software must be filed in
native applications or print-to-PDF
format and not in a scanned format.
Commenters filing electronically do not
need to make a paper filing.
84. Commenters that are not able to
file comments electronically may file an
original of their comment by the U.S.
Postal Service (USPS) mail or by
courier-or other delivery services. For
submission sent via USPS only, filings
should be mailed to: Federal Energy
Regulatory Commission, Office of the
Secretary, 888 First Street NE,
Washington, DC 20426. Submission of
filings other than by USPS should be
delivered to: Federal Energy Regulatory
Commission, 12225 Wilkins Avenue,
Rockville, MD 20852.
123 The Commission recognizes that 50% is a
significant percentage. However, because only two
companies file the FERC Form No. 1–F, 50% of
FERC Form No. 1–F filers only represents one
company. When compared to the total population
of all filers effected by this rulemaking, one
company (50% of FERC Form No. 1–f filers) is not
deemed significant.
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VIII. Document Availability
List of Subjects in 18 CFR Part 101
Electric power, Electric utilities,
Reporting and recordkeeping
requirements, Uniform system of
accounts.
By direction of the Commission.
Issued: July 28, 2022.
Debbie-Anne A. Reese,
Deputy Secretary.
In consideration of the foregoing, the
Commission proposes to amend part
101, chapter I, title 18, Code of Federal
Regulations, as follows.
PART 101—UNIFORM SYSTEM OF
ACCOUNTS PRESCRIBED FOR
PUBLIC UTILITIES AND LICENSEES
SUBJECT TO THE PROVISIONS OF
THE FEDERAL POWER ACT
1. The authority citation for part 101
continues to read as follows:
■
Authority: 16 U.S.C. 791a–825r, 2601–
2645; 31 U.S.C. 9701; 42 U.S.C. 7101–7352,
7651–7651o.
2. In part 101:
a. Under General Instructions,
Instruction 21 is revised;
■ b. Under Electric Plant Instructions,
Instruction 17 is added;
■
■
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c. Under Balance Sheet Chart of
Accounts, Accounts 158.3 and 158.4 are
added to the list;
■ d. Under Balance Sheet Accounts:
■ i. Accounts 108, 111, 158.1, and 158.2
are revised; and
■ ii. Accounts 158.3 and 158.4 are
added;
■ e. Under Electric Plant Chart of
Accounts:
■ i. Accounts 315.1, 315.2, 315.3, 324.1,
324.2, 324.3, 334.1, 334.2, and 334.3 are
added to the list;
■ ii. Section 2.d. of the list is revised;
■ iii. Sections 2.e., 2.f., and 2.g. and
Accounts 351.1, 351.2, and 351.3 are
added to the list;
■ iv. Account 363 is removed from the
list and reserved;
■ v. Accounts 363.1, 363.2, and 363.3
are added to the list;
■ vi. Account 387 is removed from the
list;
■ vii. Section 6 is redesignated as
section 7 of the list;
■ viii. A new section 6 is added to the
list;
■ ix. Account 397 is removed from the
list and reserved; and
■ x. Accounts 397.1, 397.2, and 397.3
are added to the list;
■ f. Under Electric Plant Accounts:
■ i. Accounts 315.1, 315.2, 315.3, 324.1,
324.2, 324.3, 334.1, 334.2, 334.3, 338.1
through 338.13, 338.20 through 338.34,
339.1 through 339.13, and 345.1 through
345.3 are added;
■ ii. Accounts 348 and 351 are removed
and reserved;
■ iii. Accounts 351.1, 351.2, and 351.3
are added;
■ iv. Account 363 is removed and
reserved;
■ v. Accounts 363.1, 363.2, 363.3, 387,
and 387.1 through 387.12 are added;
■ vi. Account 397 is removed and
reserved; and
■ vii. Accounts 397.1, 397.2, and 397.3
are added;
■ g. Under Income Chart of Accounts,
Accounts 411.11 and 411.12 are added
to the list;
■ h. Under Income Accounts, Accounts
411.11 and 411.12 are added;
■ i. Under Operation and Maintenance
Expense Chart of Accounts:
■ i. Account 509 is removed from the
list;
■ ii. Accounts 509.1, 509.2, 509.3,
513.1, 513.2, 513.3, 531.1, 531.2, 531.3,
544.1, 544.2, and 544.3 are added to the
list;
■ iii. Account 548.1 is removed from the
list and reserved;
■ iv. Account 553.1 of the list is revised;
■ v. Accounts 553.2 and 553.3 and
sections 1.f., 1.g, and 1.h. are added to
the list;
■ vi. Account 562.1 is removed from the
list and reserved;
■
85. In addition to publishing the full
text of this document in the Federal
Register, the Commission provides all
interested persons an opportunity to
view and/or print the contents of this
document via the internet through the
Commission’s Home Page (https://
www.ferc.gov). At this time, the
Commission has suspended access to
the Commission’s Public Reference
Room due to the President’s March 13,
2020 proclamation declaring a National
Emergency concerning the Novel
Coronavirus Disease (COVID–19).
86. From the Commission’s Home
Page on the internet, this information is
available on eLibrary. The full text of
this document is available on eLibrary
in PDF and Microsoft Word format for
viewing, printing, and/or downloading.
To access this document in eLibrary,
type the docket number excluding the
last three digits of this document in the
docket number field.
87. User assistance is available for
eLibrary and the Commission’s website
during normal business hours from the
Commission’s Online Support at (202)
502–6652 (toll free at 1–866–208–3676)
or email at ferconlinesupport@ferc.gov,
or the Public Reference Room at (202)
502–8371, TTY (202) 502–8659. Email
the Public Reference Room at
public.referenceroom@ferc.gov.
59881
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
vii. Accounts 569.1, 569.2, and 569.3
of the list are revised;
■ viii. Account 570.1 is removed from
the list and reserved;
■ ix. Sections 4 through 8 are
redesignated as sections 5 through 9 of
the list;
■ x. A new section 4 is added to the list;
■ xi. Account 584.1 is removed from the
list and reserved;
■ xii. Account 592.2 of the list is
revised; and
■ xiii. Accounts 592.3, 592.4, 935.1,
935.2, and 935.3 are added to the list;
and
■ j. Under Operation and Maintenance
Expense Accounts:
■ i. Account 509 is redesignated as
Account 509.1;
■ ii. Newly redesignated Account 509.1
is revised;
■ iii. Accounts 509.2, 509.3, 513.1,
513.2, 513.3, 531.1, 531.2, 531.3, 544.1,
544.2, and 544.3 are added;
■ iv. Account 548.1 is removed and
reserved;
■ v. Account 553.1 is revised;
■ vi. Accounts 553.2, 553.3, 558.1
through 558.17, 558.20 through 558.37,
and 559.1 through 559.16 are added;
■ vii. Account 562.1 is removed and
reserved;
■ viii. Accounts 569.1, 569.2, and 569.3
are revised;
■ ix. Account 570.1 is removed and
reserved;
■ x. Accounts 577.1, 577.2 through
577.5, 578.1 through 578.11 are added;
■ xi. Account 584.1 is removed and
reserved; and
■ xii. Account 592.2, 592.3, 592.4,
935.1, 935.2, and 935.3 are added.
The revisions and additions read as
follows:
■
PART 101—UNIFORM SYSTEM OF
ACCOUNTS PRESCRIBED FOR
PUBLIC UTILITIES AND LICENSEES
SUBJECT TO THE PROVISIONS OF
THE FEDERAL POWER ACT
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General Instructions
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21. Allowances and renewable energy
credits (RECs).
A. Public utilities owning allowances
and RECs for operational purposes, shall
account for such allowances and RECs
at historical cost in Account 158.1,
Allowance Inventory, Account 158.2,
Allowances Withheld, Account 158.3,
Bundled Renewable Energy Credits
Inventory, or Account 158.4, Unbundled
Renewable Energy Credits Inventory, as
appropriate.
B. Allowances and RECs acquired for
speculative purposes shall be accounted
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for in Account 124, Other Investments.
When purchased allowances and RECs
acquired for speculative purposes
become eligible for use in different
years, and the allocation of the purchase
cost cannot be determined by fair value,
the purchase cost allocated to
allowances and RECs of each vintage
shall be determined through use of a
present-value based measurement. The
interest rate used in the present-value
measurement shall be the utility’s
incremental borrowing rate, in the
month in which the allowances and
RECs are acquired, for a loan with a
term similar to the period that it will
hold the allowances and RECs and in an
amount equal to the purchase price.
C. The underlying records supporting
operational allowances and RECs
recorded in Account 158.1, Account
158.2, Account 158.3, and Account
158.4 shall be maintained in sufficient
detail at historical costs and provide the
number of allowances and RECs and the
related cost by vintage year, including
allowances and RECs acquired at zero
cost.
D. Issuances from inventory included
in Account 158.1, Account 158.2,
Account 158.3, and Account 158.4 shall
be accounted for on a vintage basis
using a monthly weighted-average
method of historical cost determination.
The cost of eligible allowances and
RECs not used in the current year, shall
be transferred to the vintage for the
immediately following year.
E. Account 158.1 shall be credited
and Account 509.1, Allowances, debited
concurrent with the monthly remittance
of the allowances to be charged to
expense based on each month’s
emissions. Account 158.3 and 158.4
shall be credited and Account 509.2,
Bundled Renewable Energy Credits, and
Account 509.3, Unbundled Renewable
Energy Credits, debited, respectively, so
that the cost of the RECs to be remitted
for the year is charged to expense based
on each month’s usage. This may, in
certain circumstances, require allocation
of the cost between months on a
fractional basis.
F. In any period in which actual
emissions exceed the amount allowable
based on eligible allowances owned, the
utility shall estimate the cost to acquire
the additional allowances needed and
charge Account 158.1 with the
estimated cost and credit the proper
liability account. In any period in which
a utility records its estimated amount of
required RECs, the utility shall debit
Account 158.3 with the estimated cost
and credit the proper liability account.
When differences between the estimated
and actual costs become known, the
adjustments should be made through
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Account 158.1 and Account 158.3 and
Account 509.1 and Account 509.2
within a single month, as appropriate.
G. When a prepayment is made for
allowances or RECs, the payment is
debited to Account 165, Prepayments.
This accounting is not intended to
influence the outcome of any rate
treatment.
H. Penalties assessed by any
authoritative agencies shall be charged
to Account 426.3, Penalties.
I. Gains on dispositions of allowances
and RECs, other than those held for
speculative purposes, shall be
accounted for as follows. First, if there
is uncertainty as to the regulatory
treatment, the gain shall be deferred in
Account 254, Other Regulatory
Liabilities, pending resolution of the
uncertainty. Second, if there is certainty
as to the existence of a regulatory
liability, the gain will be credited to
Account 254, with subsequent
recognition in income when reductions
in charges to customers occur or the
liability is otherwise satisfied. Third, all
other gains will be credited to Account
411.8, Gains from Disposition of
Allowances, or Account 411.11, Gain
from Disposition of RECs. Losses on
disposition of allowances and RECs,
other than those held for speculative
purposes, shall be accounted for as
follows. Losses that qualify as regulatory
assets shall be charged directly to
Account 182.3, Other Regulatory Assets.
All other losses shall be charged to
Account 411.9, Losses from Disposition
of Allowances, or Account 411.12,
Losses from Disposition of RECs. (See
Definition No. 31.) Gains or losses on
disposition of allowances and RECs
held for speculative purposes shall be
recognized in Account 421,
Miscellaneous Nonoperating Income, or
Account 426.5, Other Deductions, as
appropriate.
J. Revenues for RECs associated with
the sale of energy shall be recorded in
the appropriate operating revenue
account.
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Electric Plant Instructions
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17. Integrated computer hardware,
software, and communication
equipment. Where computer hardware,
software, and communication
equipment is integrated as part of a
larger retirement unit, it shall be
recorded in the property account of the
retirement unit purchased. This shall be
done consistently with electric plant
instruction 10.
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Balance Sheet Chart of Accounts
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3. Current and Accrued Assets
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158.3 Bundled renewable energy
credits inventory.
158.4 Unbundled renewable energy
credits inventory.
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Balance Sheet Accounts
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lotter on DSK11XQN23PROD with PROPOSALS2
108 Accumulated provision for
depreciation of electric utility plant (Major
only).
A. This account shall be credited with
the following:
(1) Amounts charged to account 403,
Depreciation Expense, or to clearing
accounts for current depreciation
expense for electric plant in service.
(2) Amounts charged to account
403.1, Depreciation expense for asset
retirement costs, for current
depreciation expense related to asset
retirement costs in electric plant in
service in a separate subaccount.
(3) Amounts charged to account 421,
Miscellaneous Nonoperating Income, for
depreciation expense on property
included in account 105, Electric Plant
Held for Future Use. Include, also, the
balance of accumulated provision for
depreciation on property when
transferred to account 105, Electric
Plant Held for Future Use, from other
property accounts. Normally account
108 will not be used for current
depreciation provisions because, as
provided herein, the service life during
which depreciation is computed
commences with the date property is
includible in electric plant in service;
however, if special circumstances
indicate the propriety of current
accruals for depreciation, such charges
shall be made to account 421,
Miscellaneous Nonoperating Income.
(4) Amounts charged to account 413,
Expenses of Electric Plant Leased to
Others, for electric plant included in
account 104, Electric Plant Leased to
Others.
(5) Amounts charged to account 416,
Costs and Expenses of Merchandising,
Jobbing, and Contract Work, or to
clearing accounts for current
depreciation expense.
(6) Amounts of depreciation
applicable to electric properties
acquired as operating units or systems.
(See electric plant instruction 5.)
(7) Amounts charged to account 182,
Extraordinary Property Losses, when
authorized by the Commission.
(8) Amounts of depreciation
applicable to electric plant donated to
the utility.
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(The utility shall maintain separate
subaccounts for depreciation applicable
to electric plant in service, electric plant
leased to others and electric plant held
for future use.)
B. At the time of retirement of
depreciable electric utility plant, this
account shall be charged with the book
cost of the property retired and the cost
of removal and shall be credited with
the salvage value and any other amounts
recovered, such as insurance. When
retirement, costs of removal and salvage
are entered originally in retirement
work orders, the net total of such work
orders may be included in a separate
subaccount hereunder. Upon
completion of the work order, the
proper distribution to subdivisions of
this account shall be made as provided
in the following paragraph.
C. For general ledger and balance
sheet purposes, this account shall be
regarded and treated as a single
composite provision for depreciation.
For purposes of analysis, however, each
utility shall maintain subsidiary records
in which this account is segregated
according to the following functional
classification for electric plant:
(1) Steam production,
(2) Nuclear production,
(3) Hydraulic production,
(4) Solar production,
(5) Wind production,
(6) Other Non-hydro Renewable
production,
(7) Other production,
(8) Transmission,
(9) Distribution,
(10) Regional Transmission and
Market Operation,
(11) Energy Storage Plant, and
(12) General.
These subsidiary records shall reflect
the current credits and debits to this
account in sufficient detail to show
separately for each such functional
classification:
(a) The amount of accrual for
depreciation,
(b) The book cost of property retired,
(c) Cost of removal,
(d) Salvage, and
(e) Other items, including recoveries
from insurance.
Separate subsidiary records shall be
maintained for the amount of accrued
cost of removal other than legal
obligations for the retirement of plant
recorded in Account 108, Accumulated
provision for depreciation of electric
utility plant (Major only).
D. When transfers of plant are made
from one electric plant account to
another, or from or to another utility
department, or from or to nonutility
property accounts, the accounting for
the related accumulated provision for
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59883
depreciation shall be as provided in
electric plant instruction 12.
E. The utility is restricted in its use of
the accumulated provision for
depreciation to the purposes set forth
above. It shall not transfer any portion
of this account to retained earnings or
make any other use thereof without
authorization by the Commission.
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111 Accumulated provision for
amortization of electric utility plant (Major
only).
A. This account shall be credited with
the following:
(1) Amounts charged to account 404,
Amortization of Limited-Term Electric
Plant, for the current amortization of
limited-term electric plant investments.
(2) Amounts charged to account 421,
Miscellaneous Nonoperating Income, for
amortization expense on property
included in account 105, Electric Plant
Held for Future Use. Include also the
balance of accumulated provision for
amortization on property when
transferred to account 105, Electric
Plant Held for Future Use, from other
property accounts. See also paragraph
A(2), account 108, Accumulated
Provision for Depreciation of Electric
Utility Plant.
(3) Amounts charged to account 405,
Amortization of Other Electric Plant.
(4) Amounts charged to account 413,
Expenses of Electric Plant Leased to
Others, for the current amortization of
limited-term or other investments
subject to amortization included in
account 104, Electric Plant Leased to
Others.
(5) Amounts charged to account 425,
Miscellaneous Amortization, for the
amortization of intangible or other
electric plant which does not have a
definite or terminable life and is not
subject to charges for depreciation
expense, with Commission approval.
(The utility shall maintain
subaccounts of this account for the
amortization applicable to electric plant
in service, electric plant leased to others
and electric plant held for future use.)
B. When any property to which this
account applies is sold, relinquished, or
otherwise retired from service, this
account shall be charged with the
amount previously credited in respect to
such property. The book cost of the
property so retired less the amount
chargeable to this account and less the
net proceeds realized at retirement shall
be included in account 421.1, Gain on
Disposition of Property, or account
421.2, Loss on Disposition of Property,
as appropriate.
C. For general ledger and balance
sheet purposes, this account shall be
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
regarded and treated as a single
composite provision for amortization.
For purposes of analysis, however, each
utility shall maintain subsidiary records
in which this account is segregated
according to the following functional
classification for electric plant: (1)
Steam production; (2) nuclear
production; (3) hydraulic production;
(4) solar production; (5) wind
production; (6) other non-hydro
renewable production; (7) other
production; (8) transmission; (9)
distribution; (10) regional transmission
and market operation; (11) energy
storage plant; and (12) general. These
subsidiary records shall reflect the
current credits and debits to this
account in sufficient detail to show
separately for each such functional
classification (a) the amount of accrual
for amortization, (b) the book cost of
property retired, (c) cost of removal, (d)
salvage, and (e) other items, including
recoveries from insurance.
D. The utility is restricted in its use
of the accumulated provision for
amortization to the purposes set forth
above. It shall not transfer any portion
of this account to retained earnings or
make any other use thereof without
authorization by the Commission.
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158.1
Allowance inventory.
A. This account shall include the cost
of allowances owned by the utility and
not withheld by any authoritative
agency. See General Instruction No. 21
and Account 158.2, Allowances
Withheld.
B. This account shall be credited and
Account 509.1, Allowances, shall be
debited concurrent with the monthly
emissions.
C. Separate subdivisions of this
account shall be maintained so as to
separately account for those allowances
usable in the current year and in each
subsequent year. The underlying
records of these subdivisions shall be
maintained in sufficient detail so as to
identify each allowance included; the
origin of each allowance; and the
historical cost.
(Note: For prepayments of allowances,
see General Instruction No. 21.)
lotter on DSK11XQN23PROD with PROPOSALS2
158.2
Allowances withheld.
20:10 Sep 30, 2022
158.3 Bundled renewable energy credits
inventory.
A. This account shall include the cost
of RECs owned by the utility, bundled
with energy, and not withheld by any
authoritative agency. See General
Instruction No. 21 and Account 158.2,
Allowances and RECs Withheld.
B. This account shall be credited and
Account 509.2, Bundled Renewable
Energy Credits, shall be debited
concurrent with the monthly use of
RECs.
C. Separate subdivisions of this
account shall be maintained so as to
separately account for those RECs
usable in the current year and in each
subsequent year. The underlying
records of these subdivisions shall be
maintained in sufficient detail so as to
identify each REC included; the origin
of each REC; and the historical cost.
(Note: For prepayments of RECs, see
General Instruction No. 21.)
158.4 Unbundled renewable energy credits
inventory.
A. This account shall include the cost
of RECs owned by the utility, not
considered bundled with energy, and
not withheld by any authoritative
agency. See General Instruction No. 21
and Account 158.2, Allowances and
RECs Withheld.
B. This account shall be credited and
Account 509.3, Unbundled Renewable
Energy Credits, shall be debited
concurrent with the monthly use of
RECs.
C. Separate subdivisions of this
account shall be maintained so as to
separately account for those RECs
usable in the current year and in each
subsequent year. The underlying
records of these subdivisions shall be
maintained in sufficient detail so as to
identify each REC included; the origin
of each REC; and the historical cost.
(Note: For prepayments of RECs, see
General Instruction No. 21.)
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Electric Plant Chart of Accounts
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A. This account shall include the cost
of allowances owned by the utility but
withheld by any authoritative agency.
(See General Instruction No. 21.)
B. The inventory cost of the
allowances released by any authoritative
agency for use by the utility shall be
transferred to Account 158.1, Allowance
Inventory.
VerDate Sep<11>2014
C. The underlying records of this
account shall be maintained in
sufficient detail so as to identify each
allowance included; the origin of each
allowance; and the historical cost.
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2. Production Plant
a. steam production
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315.1
315.2
315.3
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Computer hardware.
Computer software.
Communication equipment.
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b. nuclear production
*
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324.1
324.2
324.3
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Computer hardware.
Computer software.
Communication equipment.
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c. hydraulic production
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334.1
334.2
334.3
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Computer hardware.
Computer software.
Communication equipment.
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d. solar production
338.1 Land and land rights.
338.2 Structures and improvements.
338.3 [Reserved]
338.4 Solar panels.
338.5 Collector system.
338.6 Generator step-up transformers
(GSU).
338.7 Inverters.
338.8 Other accessory electrical
equipment.
338.9 Computer hardware.
338.10 Computer software.
338.11 Communication equipment.
338.12 Miscellaneous power plant
equipment.
338.13 Asset retirement costs for solar
production.
e. wind production
338.20 Land and land rights.
338.21 Structures and improvements.
338.22 [Reserved]
338.23 Wind turbines.
338.24 Wind towers and fixtures.
338.25 [Reserved]
338.26 Collector system.
338.27 Generator step-up transformers
(GSU).
338.28 Inverters.
338.29 Other accessory electrical
equipment.
338.30 Computer hardware.
338.31 Computer software.
338.32 Communication equipment.
338.33 Miscellaneous power plant
equipment.
338.34 Asset retirement costs for wind
production.
f. other non-hydro renewable production
339.1 Land and land rights.
339.2 Structures and improvements.
339.3 Fuel holders.
339.4 Boilers.
339.5 [Reserved]
339.6 Generators.
339.7 [Reserved]
339.8 Other accessory electrical
equipment.
339.9 Computer hardware.
339.10 Computer software.
339.11 Communication equipment.
339.12 Miscellaneous power plant
equipment.
339.13 Asset retirement costs for other
non-hydro renewable production.
g. other production
340 Land and land rights.
341 Structures and improvements.
342 Fuel holders, producers, and
accessories.
343 Prime movers.
344 Generators.
345 Accessory electric equipment.
345.1 Computer hardware.
345.2 Computer software.
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345.3 Communication equipment.
346 Miscellaneous power plant
equipment.
347 Asset retirement costs for other
production plant.
348 [Reserved]
3. Transmission Plant
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351.1
351.2
351.3
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Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
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Computer hardware.
Computer software.
Communication equipment.
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4. Distribution Plant
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363 [Reserved]
363.1 Computer hardware.
363.2 Computer software.
363.3 Communication equipment.
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315.3
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6. Energy Storage Plant
387 [Reserved]
387.1 Land and land rights.
387.2 Structures and improvements.
387.3 Energy storage equipment.
387.4 [Reserved]
387.5 Collector system.
387.6 Generator step-up transformers
(GSU).
387.7 Inverters.
387.8 Computer hardware.
387.9 Computer software.
387.10 Communication equipment.
387.11 Miscellaneous energy storage
equipment.
387.12 Asset retirement costs for energy
storage.
7. General Plant
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1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
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324.1
Computer hardware.
*
Electric Plant Accounts
Items
*
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
315.1
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Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
lotter on DSK11XQN23PROD with PROPOSALS2
Items
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
397 [Reserved]
397.1 Computer hardware.
397.2 Computer software.
397.3 Communication equipment.
*
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
315.2
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
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20:10 Sep 30, 2022
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324.2
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
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59885
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
324.3
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
334.1
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
334.2
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
334.3
Communication equipment.
This account shall include the cost of
communication equipment owned and
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
338.1
Land and land rights.
This account shall include the cost of
land and land rights used in connection
with solar power generation. (See
electric plant instruction 7.)
338.2 Structures and Improvements.
This account shall include the cost in
place of structures and improvements
used in connection with solar power
generation. (See electric plant
instruction 8.)
338.3
[Reserved]
338.4
Solar panels.
This account shall include the
installed cost of the racks, solar panels,
and other equipment to be used
primarily for generating Direct Current
(DC) electricity.
338.5
Collector system.
This account shall include all cost of
cabling, junction boxes, connection
cabinets, and all facilities and devices
(such as static capacitors) that are used
to transport and consolidate the power
fed from individual solar panels, once it
has been stepped-up, to the substation
prior to interconnection to the grid.
lotter on DSK11XQN23PROD with PROPOSALS2
Items
1. Anchors, head arm, and other guys,
including guy guards, guy clamps, strain
insulators, pole plates, etc.
3. Armored conductors, buried,
submarine, including insulators,
insulating materials, splices in terminal
chamber, potheads, etc.
4. Brackets.
5. Circuit breakers.
6. Conductors, including insulated
and bare wires and cables.
7. Conduit, concrete, brick and tile,
including iron pipe, fiber pipe, Murray
duct, and standpipe on pole or tower.
8. Crossarms and braces.
9. Excavation and backfill, including
shoring, bracing, bridging, and disposal
of excess excavated material.
10. Extension arms.
11. Fireproofing, in connection with
any items listed herein.
12. Foundations and settings specially
constructed for and not expected to
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Jkt 259001
outlast the apparatus for which
constructed.
13. Ground wires, clamps, etc.
14. Guards.
15. Hollow-core oil-filled cable,
including straight or stop joints,
pressure tanks, auxiliary air tanks,
feeding tanks, terminals, potheads and
connections, etc.
16. Insulators, including pin,
suspension, and other types, and tie
wire or clamps.
17. Lightning arresters.
18. Paving, Pavement disturbed,
including cutting and replacing
pavement, pavement base, and
sidewalks.
19. Permits for construction.
20. Pole steps and ladders.
21. Poles, wood, steel, concrete, or
other material.
22. Racks complete with insulators.
23. Railings.
24. Railroad and highway crossing
guards.
25. Reinforcing and stubbing.
26. Removal and relocation of
subsurface obstructions.
27. Settings.
28. Sewer connections, including
drains, traps, tide valves, check valves,
etc.
29. Shaving, painting, gaining,
roofing, stenciling, and tagging.
30. Splices.
31. Sumps, including pumps.
32. Switches.
33. Towers.
34. Tree trimming, initial cost
including the cost of permits therefor.
35. Ventilating equipment.
36. Other line devices.
338.6 Generator step-up transformers
(GSU).
This account shall include only the
cost of the GSU transformers directly
connected to the generator terminal tips
and other equipment used for conveying
the power to the GSU for the purpose of
initially changing the voltage or
frequency of electric energy for the
purpose of moving the power. It shall
exclude the cost of additional
transformers and other equipment once
the power has been initially stepped up
from a generator voltage to a higher
voltage.
338.7
Inverters.
This account shall include the
installed cost of inverters for the
purpose of converting electricity from
direct current (DC) to alternating current
(AC).
338.8 Other accessory electrical
equipment.
This account shall include the
installed cost of other conversion or
PO 00000
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Fmt 4701
Sfmt 4702
auxiliary generating apparatus and
equipment used primarily in connection
with the control and switching of
electric energy produced by solar
panels, including weather monitoring
equipment, and the protection of
electric circuits and equipment which
operate at generating level voltage
(excluding SCADA systems). This
account shall exclude Collector System
costs, Account 338.5, Collector System;
GSU costs, Account 338.6, Generator
Step-up Transformers (GSU); and
Inverter costs, Account 338.7, Inverters.
Items
1. Auxiliary generators, including
boards, compartments, switching
equipment, control equipment, and
connections to auxiliary power bus.
2. Excitation system, including motor,
turbine and dual-drive exciter sets and
rheostats, storage batteries and charging
equipment, circuit breakers, panels and
accessories, knife switches and
accessories, surge arresters, instrument
shunts, conductors and conduit, special
supports for conduit, generator field and
exciter switch panels, exciter bus tie
panels, generator and exciter rheostats,
etc., special housings, protective
screens, etc.
3. Generator main connections,
including oil circuit breakers and
accessories, disconnecting switches and
accessories, operating mechanisms and
interlocks, current transformers,
potential transformers, protective relays,
isolated panels and equipment,
conductors and conduit, special
supports for generator main leads,
grounding switch, etc., special housing,
protective screens, etc.
4. Station control system, including
station switchboards with panel wiring,
panels with instruments and control
equipment only, panels with switching
equipment mounted or mechanically
connected, trunktype boards complete,
cubicles, station supervisory control
boards, generator and exciter signal
stands, temperature-recording devices,
frequency control equipment, master
clocks, watt-hour meter, station
totalizing wattmeter, storage batteries,
panels and charging sets, instrument
transformers for supervisory metering,
conductors and conduit, special
supports for conduit, switchboards,
batteries, special housing for batteries,
protective screens, doors, etc.
5. Station buses, including main,
auxiliary transfer, synchronizing and
fault ground buses, including oil circuit
breakers and accessories, disconnecting
switches and accessories, operating
mechanisms and interlocks, reactors
and accessories, voltage regulators and
accessories, compensators, resistors,
E:\FR\FM\03OCP2.SGM
03OCP2
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
starting transformers, current
transformers, potential transformers,
protective relays, storage batteries and
charging equipment, isolated panels and
equipment, conductors and conduit,
special supports, special housings,
concrete pads, general station ground
system, special fire-extinguishing
system, and test equipment.
Note A: Do not include in this account
transformers and other equipment used for
changing the voltage or frequency of electric
energy for the purpose of transmission or
distribution.
Note B: When any item of equipment listed
herein is used wholly to furnish power to
equipment included in another account, its
cost shall be included in such other account.
338.9
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
338.10
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
lotter on DSK11XQN23PROD with PROPOSALS2
338.11
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
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Jkt 259001
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
338.12 Miscellaneous power plant
equipment.
This account shall include the
installed cost of miscellaneous
equipment in and about the solar plant
devoted to general station use, and
which is not properly includible in any
of the foregoing solar power production
accounts.
Items
1. Compressed air and vacuum
cleaning systems, including tanks,
compressors, exhausters, air filters,
piping, etc.
2. Cranes and hoisting equipment,
including cranes, cars, crane rails,
monorails, hoists, etc., with electric and
mechanical connections.
3. Fire-extinguishing equipment for
general station use.
4. Foundations and settings, specially
constructed for and not expected to
outlast the apparatus for which
provided.
5. Miscellaneous equipment,
including atmospheric and weather
indicating devices, intrasite
communication equipment, laboratory
equipment, signal systems, callophones,
emergency whistles and sirens, fire
alarms, and other similar equipment.
6. Miscellaneous belts, pulleys,
countershafts, etc.
7. Refrigerating system including
compressors, pumps, cooling coils, etc.
8. Station maintenance equipment,
including lathes, shapers, planers, drill
presses, hydraulic presses, grinders,
etc., with motors, shafting, hangers,
pulleys, etc.
9. Ventilating equipment, including
items wholly identified with apparatus
listed herein.
Note: When any item of equipment, listed
herein is used wholly in connection with
equipment included in another account, its
cost shall be included in such other account.
338.13 Asset retirement costs for solar
production.
This account shall include asset
retirement costs on plant included in
solar production function.
338.20
Land and land rights.
This account shall include the cost of
land and land rights used in connection
with wind power generation. (See
electric plant instruction 7.)
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338.21
59887
Structures and improvements.
This account shall include the cost in
place of structures and improvements
used in connection with wind power
generation. (See electric plant
instruction 8.)
338.22
[Reserved]
338.23
Wind turbines.
This account shall include the cost
installed of the mechanical turbine parts
and generator equipment, including
nacelle, gearbox, etc., to be used
primarily for generating electricity.
338.24
Wind towers and fixtures.
This account shall include the cost
installed of towers and appurtenant
fixtures used for supporting wind power
production. Foundations shall be
included in Account 338.21 Structures
and Improvements.
338.25
[Reserved]
338.26
Collector system.
This account shall include all cost of
cabling, junction boxes, connection
cabinets, and all facilities that are
installed beyond the high side of the
GSU transformer and the transmission
or distribution point of interconnection.
Items
1. Anchors, head arm, and other guys,
including guy guards, guy clamps, strain
insulators, pole plates, etc.
3. Armored conductors, buried,
submarine, including insulators,
insulating materials, splices in terminal
chamber, potheads, etc.
4. Brackets.
5. Circuit breakers.
6. Conductors, including insulated
and bare wires and cables.
7. Conduit, concrete, brick and tile,
including iron pipe, fiber pipe, Murray
duct, and standpipe on pole or tower.
8. Crossarms and braces.
9. Excavation and backfill, including
shoring, bracing, bridging, and disposal
of excess excavated material.
10. Extension arms.
11. Fireproofing, in connection with
any items listed herein.
12. Foundations and settings specially
constructed for and not expected to
outlast the apparatus for which
constructed.
13. Ground wires, clamps, etc.
14. Guards.
15. Hollow-core oil-filled cable,
including straight or stop joints,
pressure tanks, auxiliary air tanks,
feeding tanks, terminals, potheads and
connections, etc.
16. Insulators, including pin,
suspension, and other types, and tie
wire or clamps.
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17. Lightning arresters.
18. Paving, Pavement disturbed,
including cutting and replacing
pavement, pavement base, and
sidewalks.
19. Permits for construction.
20. Pole steps and ladders.
21. Poles, wood, steel, concrete, or
other material.
22. Racks complete with insulators.
23. Railings.
24. Railroad and highway crossing
guards.
25. Reinforcing and stubbing.
26. Removal and relocation of
subsurface obstructions.
27. Settings.
28. Sewer connections, including
drains, traps, tide valves, check valves,
etc.
29. Shaving, painting, gaining,
roofing, stenciling, and tagging.
30. Splices.
31. Sumps, including pumps.
32. Switches.
33. Towers.
34. Tree trimming, initial cost
including the cost of permits therefor.
35. Ventilating equipment.
36. Other line devices.
338.27 Generator step-up transformers
(GSU).
This account shall include only the
cost of the GSU transformers and other
equipment used for conveying the
power to the pad-mount GSU for the
purpose of initially changing the voltage
or frequency of electric energy for the
purpose of moving the power. It shall
exclude the cost of additional
transformers and other equipment once
the power has been initially stepped up
from a generator voltage to a higher
voltage.
338.28
This account shall include the
installed cost of inverters for the
purpose of converting electricity from
direct current (DC) to alternating current
(AC).
lotter on DSK11XQN23PROD with PROPOSALS2
338.29 Other accessory electrical
equipment.
This account shall include the
installed cost of other conversion or
auxiliary generating apparatus and
equipment used primarily in connection
with the control and switching of
electric energy produced by wind
turbines, including weather monitoring
equipment, and the protection of
electric circuits and equipment which
operate at generating level voltage
(excluding SCADA systems). This
account shall exclude Collector System
costs, Account 338.26, Collector System;
GSU costs, Account 338.27, Generator
20:10 Sep 30, 2022
338.30
Jkt 259001
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
338.31
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
338.32
Inverters.
VerDate Sep<11>2014
Step-up Transformers (GSU); and
Inverter costs, Account 338.28,
Inverters.
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
338.33 Miscellaneous power plant
equipment.
This account shall include the
installed cost of miscellaneous
equipment in and about the wind plant
devoted to general station use, and
which is not properly includible in any
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Fmt 4701
Sfmt 4702
of the foregoing wind power production
accounts.
338.34 Asset retirement costs for wind
production.
This account shall include asset
retirement costs on plant included in
wind production function.
339.1
Land and land rights.
This account shall include the cost of
land and land rights used in connection
with other non-hydro renewable power
generation. (See electric plant
instruction 7.)
339.2
Structures and improvements.
This account shall include the cost in
place of structures and improvements
used in connection with other nonhydro renewable power generation. (See
electric plant instruction 8.)
Note: This includes mirrors for solar boiler
systems.
339.3
Fuel holders.
This account shall include the cost
installed of renewable fuel handling and
storage equipment used between the
point of fuel delivery to the station and
the intake through which fuel is either
directly drawn to the engine, or into a
boiler system, inclusive.
Items
1. Blower and fans.
2. Boilers and pumps.
3. Economizers.
4. Exhauster outfits.
5. Flues and piping.
6. Pipe system.
7. Producers.
8. Regenerators.
9. Scrubbers.
10. Steam injectors.
11. Tanks for storage of electrolytes,
hydrogen, renewable natural gas, algae,
etc.
12. Vaporizers.
339.4
Boilers.
This account shall include the cost
installed of furnaces, boilers, steam and
feed water piping, boiler apparatus and
accessories used in the production of
steam or other vapor, to be used
primarily for generating electricity. This
account includes solar boiler systems.
1. Boiler feed system, including feed
water heaters, evaporator condensers,
heater drain pumps, heater drainers,
deaerators, and vent condensers, boiler
feed pumps, surge tanks, feed water
regulators, feed water measuring
equipment, and all associated drives.
2. Boiler plant cranes and hoists and
associated drives.
3. Boilers and equipment, including
boilers and baffles, economizers,
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superheaters, foundations and settings,
water walls, arches, grates, insulation,
blow-down system, drying out of new
boilers, also associated motors or other
power equipment.
4. Draft equipment, including air
preheaters and accessories, induced and
forced draft fans, air ducts, combustion
control mechanisms, and associated
motors or other power equipment.
5. Gas-burning equipment, including
holders, burner equipment and piping,
control equipment, etc.
6. Instruments and devices, including
all measuring, indicating, and recording
equipment for boiler plant service
together with mountings and supports.
7. Lighting systems.
8. Stacks, including foundations and
supports, stack steel and ladders, stack
concrete, stack lining, stack painting
(first), when set on separate
foundations, independent of
substructure or superstructure of
building.
9. Station piping, including pipe,
valves, fittings, separators, traps,
desuperheaters, hangers, excavation,
covering, etc., for station piping system,
including all steam, condensate, boiler
feed and water supply piping, etc.
10. Ventilating equipment.
11. Water purification equipment,
including softeners and accessories,
evaporators and accessories, heat
exchangers, filters, tanks for filtered or
softened water, pumps, motors, etc.
12. Water-supply systems, including
pumps, motors, strainers, raw-water
storage tanks, boiler wash pumps, intake
and discharge pipes and tunnels not a
part of a building.
339.5
[Reserved]
339.6
Generators.
This account shall include the cost
installed of other non-hydro renewable
generators of all types apart from wind
and solar.
lotter on DSK11XQN23PROD with PROPOSALS2
Items
1. Cranes, hoists, etc., including items
wholly identified with such apparatus.
2. Fire-extinguishing equipment.
3. Foundations and settings, specially
constructed for and not expected to
outlast the apparatus for which
provided.
4. Generator cooling system,
including air cooling and washing
apparatus, air fans and accessories, air
ducts, etc.
5. Generators—main, a.c. or d.c.,
including field rheostats and
connections for self-excited units and
excitation system when identified with
the generating unit.
6. Lighting systems.
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Jkt 259001
7. Lubricating system, including
tanks, filters, strainers, pumps, piping,
coolers, etc.
8. Mechanical meters, and recording
instruments.
9. Platforms, railings, steps, gratings,
etc., appurtenant to apparatus listed
herein.
10. Cooling system, including towers,
pumps, tank, and piping.
11. Piping—main exhaust, including
connections between generator and
condenser and between condenser and
hotwell.
12. Piping—main steam, including
connections from main throttle valve to
turbine inlet.
13. Circulating pumps, including
connections between condensers and
intake and discharge tunnels.
14. Tunnels, intake and discharge, for
condenser system, when not a part of
structure, water screens, etc.
15. Water screens, motors, etc.
16. Moisture separator for turbine
steam.
17. Turbine lubricating oil (initial
charge).
339.7
[Reserved]
339.8 Other accessory electrical
equipment.
This account shall include the
installed cost of other conversion or
auxiliary generating apparatus and
equipment used primarily in connection
with the control and switching of
electric energy produced by other nonhydro renewable, including weather
monitoring equipment, and the
protection of electric circuits and
equipment which operate at generating
level voltage (excluding SCADA
systems).
339.9
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
339.10
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
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Sfmt 4702
59889
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
339.11
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
339.12 Miscellaneous power plant
equipment.
This account shall include the
installed cost of miscellaneous
equipment in and about the other nonhydro renewable plant devoted to
general station use, and which is not
properly includible in any of the
foregoing other non-hydro renewable
power production accounts.
339.13 Asset retirement costs for other
non-hydro renewable production.
This account shall include asset
retirement costs on plant included in
other non-hydro renewable production
function.
*
*
*
*
*
345.1
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
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7. Networking components.
345.2
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
345.3
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
348
[Reserved]
*
*
351
[Reserved]
351.1
*
*
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
Computer hardware.
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
Jkt 259001
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
363.2
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
PO 00000
Frm 00022
Fmt 4701
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
363.3
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
387
[Reserved]
387.1
Sfmt 4702
Land and land rights.
This account shall include the cost of
land and land rights used in connection
with energy storage plant. (See electric
plant instruction 7.)
387.2
[Reserved]
Items
Items
lotter on DSK11XQN23PROD with PROPOSALS2
351.3
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
*
20:10 Sep 30, 2022
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
363.1
Computer hardware.
VerDate Sep<11>2014
Items
363
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
351.2
software purchased and used to provide
scheduling, system control and
dispatching activities.
Structures and improvements.
This account shall include the cost in
place of structures and improvements
used in connection with energy storage
plant. (See electric plant instruction 8.)
387.3
Energy storage equipment.
A. This account shall include the cost
installed of energy storage equipment
used to store energy for load managing
purposes.
B. Labor costs and power purchased
to energize the equipment are includible
on the first installation only. The cost of
removing, relocating and resetting
energy storage equipment shall not be
charged to this account but to
operations and maintenance expense
accounts for energy storage expenses, as
appropriate.
C. The records supporting this
account shall show, by months, the
function(s) each energy storage asset
supports or performs.
Items
1. Batteries/Chemical.
2. Compressed Air.
3. Flywheels.
4. Superconducting Magnetic Storage.
5. Thermal.
E:\FR\FM\03OCP2.SGM
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Note: The cost of pumped storage
hydroelectric plant shall be charged to
hydraulic production plant. These are
examples of items includible in this account.
This list is not exhaustive.
387.4
[Reserved]
387.5
Collector system.
This account shall include all cost of
cabling, junction boxes, connection
cabinets, and all facilities that are
installed beyond the high side of the
GSU transformer and the transmission
or distribution point of interconnection.
lotter on DSK11XQN23PROD with PROPOSALS2
Items
1. Anchors, head arm, and other guys,
including guy guards, guy clamps, strain
insulators, pole plates, etc.
3. Armored conductors, buried,
submarine, including insulators,
insulating materials, splices in terminal
chamber, potheads, etc.
4. Brackets.
5. Circuit breakers.
6. Conductors, including insulated
and bare wires and cables.
7. Conduit, concrete, brick and tile,
including iron pipe, fiber pipe, Murray
duct, and standpipe on pole or tower.
8. Crossarms and braces.
9. Excavation and backfill, including
shoring, bracing, bridging, and disposal
of excess excavated material.
10. Extension arms.
11. Fireproofing, in connection with
any items listed herein.
12. Foundations and settings specially
constructed for and not expected to
outlast the apparatus for which
constructed.
13. Ground wires, clamps, etc.
14. Guards.
15. Hollow-core oil-filled cable,
including straight or stop joints,
pressure tanks, auxiliary air tanks,
feeding tanks, terminals, potheads and
connections, etc.
16. Insulators, including pin,
suspension, and other types, and tie
wire or clamps.
17. Lightning arresters.
18. Paving, Pavement disturbed,
including cutting and replacing
pavement, pavement base, and
sidewalks.
19. Permits for construction.
20. Pole steps and ladders.
21. Poles, wood, steel, concrete, or
other material.
22. Racks complete with insulators.
23. Railings.
24. Railroad and highway crossing
guards.
25. Reinforcing and stubbing.
26. Removal and relocation of
subsurface obstructions.
27. Settings.
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20:10 Sep 30, 2022
Jkt 259001
28. Sewer connections, including
drains, traps, tide valves, check valves,
etc.
29. Shaving, painting, gaining,
roofing, stenciling, and tagging.
30. Splices.
31. Sumps, including pumps.
32. Switches.
33. Towers.
34. Tree trimming, initial cost
including the cost of permits therefor.
35. Ventilating equipment.
36. Other line devices.
387.6 Generator step-up transformers
(GSU).
This account shall include only the
cost of the GSU transformers and other
equipment used for conveying the
power to the pad-mount GSU for the
purpose of initially changing the voltage
or frequency of electric energy for the
purpose of moving the power. It shall
exclude the cost of additional
transformers and other equipment once
the power has been initially stepped up
from a generator voltage to a higher
voltage.
387.7
Inverters.
This account shall include the
installed cost of inverters for the
purpose of converting electricity from
direct current (DC) to alternating current
(AC).
387.8
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
387.9
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
PO 00000
Frm 00023
Fmt 4701
Sfmt 4702
59891
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
387.10
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
387.11 Miscellaneous energy storage
equipment.
This account shall include the
installed cost of miscellaneous
equipment in and about the energy
storage equipment devoted to general
station use, and which is not properly
includible in any of the foregoing energy
storage plant accounts.
387.12 Asset retirement costs for energy
storage plant.
This account shall include asset
retirement costs on plant included in
the energy storage plant function.
*
*
*
*
*
397
[Reserved]
397.1
Computer hardware.
This account shall include the cost of
computer hardware and miscellaneous
information technology equipment to
provide scheduling, system control and
dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
397.2
Computer software.
This account shall include the cost of
off-the-shelf and in-house developed
software purchased and used to provide
scheduling, system control and
dispatching activities.
Items
1. Software licenses.
E:\FR\FM\03OCP2.SGM
03OCP2
59892
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
Operation and Maintenance Expense Chart
of Accounts
397.3
513.1 Maintenance of computer hardware
(Major only).
513.2 Maintenance of computer software
(Major only).
513.3 Maintenance of communication
equipment (Major only).
Communication equipment.
This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information used to control and
dispatch the system.
411.11
*
*
*
*
*
Allowances.
Bundled renewable energy credits.
Unbundled renewable energy
*
*
*
*
*
*
Maintenance
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
531.1 Maintenance of computer hardware
(Major only).
531.2 Maintenance of computer software
(Major only).
531.3 Maintenance of communication
equipment (Major only).
*
*
*
*
*
c. hydraulic power generation
*
*
*
*
*
*
*
*
*
*
544.1 Maintenance of computer hardware
(Major only).
544.2 Maintenance of computer software
(Major only).
544.3 Maintenance of communication
equipment (Major only).
*
*
*
*
*
*
d. other power generation
Gains from disposition of RECs.
*
*
*
*
*
*
*
*
Operation
*
*
548.1
*
[Reserved]
*
*
*
*
*
*
Maintenance
*
*
*
Note: Revenues for RECs associated with
the sale of energy shall be recorded in the
appropriate operating revenue account
consistent with General Instruction No. 21
(J).
553.1 Maintenance of computer hardware
(Major only).
553.2 Maintenance of computer software
(Major only).
553.3 Maintenance of communication
equipment (Major only).
411.12
*
Losses from disposition of RECs.
This account shall be debited with the
loss on the sale, exchange, or other
disposition of RECs in accordance with
paragraph (H) of General Instruction No.
21. Income taxes relating to losses
recorded in this account shall be
recorded in Account 409.1, Income
Taxes, Utility Operating Income.
*
*
*
*
*
VerDate Sep<11>2014
20:10 Sep 30, 2022
Jkt 259001
*
*
*
*
f. solar generation
558.1 Operation supervision and
engineering.
558.2 Solar panel generation and other
plant operating expenses (Major only).
558.3 [Reserved]
558.4 Rents.
558.5 Operation supplies and expenses
(Nonmajor only).
Frm 00024
Fmt 4701
Operation
558.20 Operation supervision and
engineering.
558.21 Wind turbine generation and other
plant operating expenses (Major only).
558.22 [Reserved]
558.23 Rents.
558.24 Operation supplies and expenses
(Nonmajor only).
558.25 Maintenance supervision and
engineering (Major only).
558.26 Maintenance of structures (Major
only).
558.27 Maintenance of wind turbines,
towers and fixtures (Major only).
558.28 [Reserved]
558.29 Maintenance of collector systems
(Major only).
558.30 Maintenance of generator step-up
transformers (Major only).
558.31 Maintenance of inverter expenses
(Major only).
558.32 Maintenance of other accessory
electrical equipment (Major only).
558.33 Maintenance of computer
hardware (Major only).
558.34 Maintenance of computer software
(Major only).
558.35 Maintenance of communication
equipment (Major only).
558.36 Maintenance of miscellaneous
wind generation plant (Major only).
558.37 Maintenance of wind generation
plant (Nonmajor only).
h. other non-hydro renewable generation
Operation
Operation
PO 00000
558.6 Maintenance supervision and
engineering (Major only).
558.7 Maintenance of structures (Major
only).
558.8 Maintenance of solar panels (Major
only).
558.9 Maintenance of collector systems
(Major only).
558.10 Maintenance of generator step-up
transformers (Major only).
558.11 Maintenance of inverter expenses
(Major only).
558.12 Maintenance of other accessory
electrical equipment (Major only).
558.13 Maintenance of computer
hardware (Major only).
558.14 Maintenance of computer software
(Major only).
558.15 Maintenance of communication
equipment (Major only).
558.16 Maintenance of miscellaneous
solar generation plant (Major only).
558.17 Maintenance of solar generation
plant (Nonmajor only).
g. wind generation
Maintenance
Maintenance
This account shall be credited with
the gain on the sale, exchange, or other
disposition of RECs in accordance with
paragraph (H) of General Instruction No.
21. Income taxes relating to gains
recorded in this account shall be
recorded in Account 409.1, Income
Taxes, Utility Operating Income.
lotter on DSK11XQN23PROD with PROPOSALS2
*
509.1
509.2
509.3
credits.
Maintenance
Income Accounts
*
*
*
Income Chart of Accounts
1. Utility Operating Income
*
*
*
*
*
411.11 Gains from disposition of
RECs.
411.12 Losses from disposition of
RECs.
*
*
*
*
*
*
Operation
b. nuclear power generation
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
*
1. Power Production Expenses
a. steam power generation
Maintenance
Sfmt 4702
559.1 Operation supervision and
engineering.
559.2 Other miscellaneous generation
and other plant operating expenses (Major
only).
559.3 Fuel.
559.4 Rents.
559.5 Operation supplies and expenses
(Nonmajor only).
E:\FR\FM\03OCP2.SGM
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Maintenance
559.6 Maintenance supervision and
engineering (Major only).
559.7 Maintenance of structures (Major
only).
559.8 [Reserved]
559.9 Maintenance of boilers (Major
only).
559.10 Maintenance of generating and
electric equipment (Major only).
559.11 [Reserved]
559.12 Maintenance of computer
hardware (Major only).
559.13 Maintenance of computer software
(Major only).
559.14 Maintenance of communication
equipment (Major only).
559.15 Maintenance of miscellaneous
other non-hydro renewable generation plant
(Major only).
559.16 Maintenance of other non-hydro
renewable generation plant (Nonmajor only).
2. Transmission Expenses
Operation
*
*
562.1
*
*
*
*
*
[Reserved]
*
*
*
*
*
570.1
lotter on DSK11XQN23PROD with PROPOSALS2
*
*
*
*
*
*
*
[Reserved]
*
*
20:10 Sep 30, 2022
*
584.1
*
*
*
subfunction. (See operating expense
instruction 2.)
*
*
513.3 Maintenance of communication
equipment (Major only).
*
*
*
[Reserved]
*
Maintenance
*
*
*
592.2 Maintenance of computer hardware
(Major only).
592.3 Maintenance of computer software
(Major only).
592.4 Maintenance of communication
equipment (Major only).
*
*
*
*
*
9. Administrative and General Expenses
*
*
*
*
*
*
*
Maintenance
*
*
*
935.1 Maintenance of computer hardware
(Major only).
935.2 Maintenance of computer software
(Major only).
935.3 Maintenance of communication
equipment (Major only).
*
*
*
509.1
*
*
*
Jkt 259001
*
*
*
Allowances.
This account shall include the cost of
allowances expensed concurrent with
the monthly emissions. (See General
Instruction No. 21.)
509.2
*
4. Energy Storage Expenses
Operation
577.1 Operation supervision and
engineering.
577.2 Operation of energy storage
equipment (Major only).
577.3 Storage fuel.
577.4 Rents.
577.5 Operation supplies and expenses
(Nonmajor only).
Maintenance
578.1 Maintenance supervision and
engineering (Major only).
578.2 Maintenance of structures (Major
only).
578.3 Maintenance of energy storage
equipment (Major only).
578.4 Maintenance of collector systems
(Major only).
578.5 Maintenance of generator step-up
transformers (Major only).
578.6 Maintenance of inverter expenses
(Major only).
578.7 Maintenance of computer hardware
(Major only).
578.8 Maintenance of computer software
(Major only).
578.9 Maintenance of communication
equipment (Major only).
578.10 Maintenance of miscellaneous
other energy storage plant (Major only).
578.11 Maintenance of other energy
storage plant (Nonmajor only).
5. Distribution Expenses
VerDate Sep<11>2014
*
Operation and Maintenance Expense
Accounts
569.1 Maintenance of computer hardware
(Major only).
569.2 Maintenance of computer software
(Major only).
569.3 Maintenance of communication
equipment (Major only).
*
*
*
*
Maintenance
*
Operation
Bundled renewable energy credits.
For RECs that were bundled with
energy, this account shall include the
cost of RECs expensed concurrent with
the monthly usage. (See General
Instruction No. 21.)
509.3 Unbundled renewable energy
credits.
For RECs that were unbundled from
energy, this account shall include the
cost of RECs expensed concurrent with
the monthly usage. (See General
Instruction No. 21.)
*
*
*
*
*
513.1 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the steam
power generation subfunction. (See
operating expense instruction 2.)
513.2 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the steam power generation
PO 00000
Frm 00025
59893
Fmt 4701
Sfmt 4702
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
steam power generation subfunction.
(See operating expense instruction 2.)
*
*
*
*
*
531.1 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the nuclear
power generation subfunction. (See
operating expense instruction 2.)
531.2 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the nuclear power generation
subfunction. (See operating expense
instruction 2.)
531.3 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
nuclear power generation subfunction.
(See operating expense instruction 2.)
*
*
*
*
*
544.1 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the
hydraulic power generation
subfunction. (See operating expense
instruction 2.)
544.2 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the hydraulic power generation
subfunction. (See operating expense
instruction 2.)
544.3 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
E:\FR\FM\03OCP2.SGM
03OCP2
59894
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
incurred in the maintenance of
communication equipment serving the
hydraulic power generation
subfunction. (See operating expense
instruction 2.)
*
*
*
*
*
548.1
*
[Reserved]
*
*
*
*
553.1 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the other
power generation subfunction. (See
operating expense instruction 2.)
553.2 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the other power generation subfunction.
(See operating expense instruction 2.)
553.3 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
other power generation subfunction.
(See operating expense instruction 2.)
*
*
*
*
*
558.1 Operation supervision and
engineering.
A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of solar power generating
stations. Direct supervision of specific
activities shall be charged to the
appropriate account. (See operating
expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of solar power generating stations.
lotter on DSK11XQN23PROD with PROPOSALS2
Labor
1. Supervising solar production.
2. Operating solar panels, auxiliary
apparatus and switching and other
electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
VerDate Sep<11>2014
20:10 Sep 30, 2022
Jkt 259001
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
558.2 Solar panel generation and other
plant operating expenses (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in operating solar generation
and their auxiliary apparatus, switch
gear and other electric equipment to the
points where electricity leaves for
conversion for transmission or
distribution, or are not readily
assignable to other solar generation
operation expense accounts.
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating solar generators and
auxiliary apparatus and switching and
other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
yard.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
Frm 00026
Fmt 4701
Sfmt 4702
[Reserved]
558.4
Rents.
This account shall include all rents of
property of others used, occupied or
operated in connection with solar power
generation. (See operating expense
instruction 3.)
558.5 Operation supplies and expenses
(Nonmajor only).
This account shall include the cost of
materials used and expenses incurred in
the operation of solar power generating
stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.
558.6 Maintenance supervision and
engineering (Major only).
This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of solar generation
facilities. Direct field supervision of
specific jobs shall be charged to the
appropriate maintenance account. (See
operating expense instruction 1.)
558.7 Maintenance of structures (Major
only).
Materials and Expenses
PO 00000
558.3
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of solar
structures, the book cost of which is
includible in account 338.2, Structures
and Improvements. (See operating
expense instruction 2.)
558.8 Maintenance of solar panels (Major
only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of solar
plant, the book cost of which is
includible in account 338.4, Solar
Panels. (See operating expense
instruction 2.)
558.9 Maintenance of collector systems
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of collector
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systems, the book cost of which is
includible in account 338.5, Collector
Systems. (See operating expense
instruction 2.)
Items
1. Work of the following character on
poles, towers, and fixtures:
a. Installing additional clamps or
removing clamps or strain insulators on
guys in place.
b. Painting poles, towers, crossarms,
or pole extensions.
c. Readjusting and changing position
of guys or braces.
d. Realigning and straightening poles,
crossarms, braces, pins, racks, brackets,
and other pole fixtures.
f. Relocating crossarms, racks,
brackets, and other fixtures on poles.
g. Shaving, cutting rot, or treating
poles or crossarms.
h. Supporting conductors,
transformers, and other fixtures and
transferring them to new poles during
pole replacements.
2. Work of the following character on
overhead conductors and devices:
a. Overhauling and repairing line
cutouts, line switches, line breakers,
and capacitor installations.
b. Cleaning insulators and bushings.
c. Refusing line cutouts.
d. Repairing line oil circuit breakers
and associated relays and control
wiring.
e. Repairing grounds.
f. Resagging, retying, or rearranging
position or spacing of conductors.
g. Sampling, testing, changing,
purifying, and replenishing insulating
oil.
h Transferring loads, switching, and
reconnecting circuits and equipment for
maintenance purposes.
i. Repairing line testing equipment.
j. Trimming trees and clearing brush.
558.10 Maintenance of generator step-up
transformers (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
generator step-up transformers, the book
cost of which is includible in account
338.6, Generator Step-up Transformers.
(See operating expense instruction 2.)
lotter on DSK11XQN23PROD with PROPOSALS2
558.11 Maintenance of inverter expenses
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of inverter
expenses, the book cost of which is
includible in account 338.7, Inverters.
(See operating expense instruction 2.)
558.12 Maintenance of other accessory
electrical equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
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incurred in the maintenance of other
electrical accessory equipment, the book
cost of which is includible in account
338.8 Other Accessory Electrical
Equipment. (See operating expense
instruction 2.)
558.13 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the solar
generation subfunction. (See operating
expense instruction 2.)
558.14 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the solar generation subfunction. (See
operating expense instruction 2.)
558.15 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
solar generation subfunction. (See
operating expense instruction 2.)
558.16 Maintenance of miscellaneous
solar generation plant (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous solar generation plant,
the book cost of which is includible in
account 338.12, Miscellaneous Power
Plant Equipment. (See operating
expense instruction 2.)
558.17 Maintenance of solar generation
plant (Nonmajor only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of solar
generation plant the book cost of which
is includible in plant accounts 338.1 to
338.12, inclusive. (See operating
expense instruction 2.)
558.20 Operation supervision and
engineering.
A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of wind power generating
stations. Direct supervision of specific
activities shall be charged to the
appropriate account. (See operating
expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
PO 00000
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Sfmt 4702
59895
supervision and labor in the operation
of wind power generating stations.
Labor
1. Supervising wind production.
2. Operating wind turbines, generators
and auxiliary apparatus and switching
and other electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
558.21 Wind turbine generation and other
plant operating expenses (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in operating wind generation
and their auxiliary apparatus, switch
gear and other electric equipment to the
points where electricity leaves for
conversion for transmission or
distribution, or are not readily
assignable to other wind generation
operation expense accounts.
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating wind turbines, generators
and auxiliary apparatus and switching
and other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
site.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
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14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
558.27 Maintenance of wind turbines,
towers and fixtures (Major only).
558.22
[Reserved]
558.23
Rents.
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of collector
systems, the book cost of which is
includible in account 338.26, Collector
Systems. (See operating expense
instruction 2.)
This account shall include all rents of
property of others used, occupied or
operated in connection with wind
power generation. (See operating
expense instruction 3.)
558.24 Operation supplies and expenses
(Nonmajor only).
This account shall include the cost of
materials used and expenses incurred in
the operation of wind power generating
stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.
558.25 Maintenance supervision and
engineering (Major only).
lotter on DSK11XQN23PROD with PROPOSALS2
This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of wind generation
facilities. Direct field supervision of
specific jobs shall be charged to the
appropriate maintenance account. (See
operating expense instruction 1.)
558.26
only).
Maintenance of structures (Major
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of wind
structures, the book cost of which is
includible in account 338.21, Structures
and Improvements. (See operating
expense instruction 2.)
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This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of wind
turbines, the book cost of which is
includible in account 338.23, Wind
Turbines and in account 338.24, Wind
Towers and Fixtures. (See operating
expense instruction 2.)
558.28
[Reserved]
558.29 Maintenance of collector systems
(Major only).
Items
1. Work of the following character on
poles, towers, and fixtures:
a. Installing additional clamps or
removing clamps or strain insulators on
guys in place.
b. Painting poles, towers, crossarms,
or pole extensions.
c. Readjusting and changing position
of guys or braces.
d. Realigning and straightening poles,
crossarms, braces, pins, racks, brackets,
and other pole fixtures.
f. Relocating crossarms, racks,
brackets, and other fixtures on poles.
g. Shaving, cutting rot, or treating
poles or crossarms.
h. Supporting conductors,
transformers, and other fixtures and
transferring them to new poles during
pole replacements.
2. Work of the following character on
overhead conductors and devices:
a. Overhauling and repairing line
cutouts, line switches, line breakers,
and capacitor installations.
b. Cleaning insulators and bushings.
c. Refusing line cutouts.
d. Repairing line oil circuit breakers
and associated relays and control
wiring.
e. Repairing grounds.
f. Resagging, retying, or rearranging
position or spacing of conductors.
g. Sampling, testing, changing,
purifying, and replenishing insulating
oil.
h Transferring loads, switching, and
reconnecting circuits and equipment for
maintenance purposes.
i. Repairing line testing equipment.
j. Trimming trees and clearing brush.
558.30 Maintenance of generator step-up
transformers (Major only).
This account shall include the cost of
labor, materials used and expenses
PO 00000
Frm 00028
Fmt 4701
Sfmt 4702
incurred in the maintenance of
generator step-up transformers, the book
cost of which is includible in account
338.27, Generator Step-up Transformers.
(See operating expense instruction 2.)
558.31 Maintenance of inverter expenses
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of inverter
expenses, the book cost of which is
includible in account 338.28, Inverters.
(See operating expense instruction 2.)
558.32 Maintenance of other accessory
electrical equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of other
accessory electrical equipment, the book
cost of which is includible in account
338.29, Other Accessory Electrical
Equipment. (See operating expense
instruction 2.)
558.33 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the wind
generation subfunction. (See operating
expense instruction 2.)
558.34 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the wind generation subfunction. (See
operating expense instruction 2.)
558.35 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
wind generation subfunction. (See
operating expense instruction 2.)
558.36 Maintenance of miscellaneous
wind generation (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous wind generation plant,
the book cost of which is includible in
account 338.33, Miscellaneous Power
Plant Equipment. (See operating
expense instruction 2.)
558.37 Maintenance of wind generation
(Nonmajor only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of wind
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generation plant the book cost of which
is includible in plant accounts 338.20 to
338.33, inclusive. (See operating
expense instruction 2.)
559.1 Operation supervision and
engineering.
A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of other non-hydro renewable
power generating stations. Direct
supervision of specific activities shall be
charged to the appropriate account. (See
operating expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of other non-hydro renewable power
generating stations.
Labor
1. Supervising other non-hydro
renewable production.
2. Operating other non-hydro
renewable prime movers, generators and
auxiliary apparatus and switching and
other electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
559.2 Other miscellaneous generation and
other plant operating expenses (Major
only).
This account shall include the cost of
labor, materials used and expenses
incurred in operating other non-hydro
renewable generation and their auxiliary
apparatus, switch gear and other electric
equipment to the points where
electricity leaves for conversion for
transmission or distribution, or are not
readily assignable to other non-hydro
renewable generation operation expense
accounts.
lotter on DSK11XQN23PROD with PROPOSALS2
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating other non-hydro
renewable prime movers, generators and
auxiliary apparatus and switching and
other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
VerDate Sep<11>2014
20:10 Sep 30, 2022
Jkt 259001
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
yard.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
559.3
Fuel.
This account shall include the cost
delivered at the station (see account
151, Fuel Stock, for Major utilities, and
account 154, Plant Materials and
Operating Supplies, for Nonmajor
utilities) of all fuel, such as electrolytes,
hydrogen, renewable natural gas, algae,
etc., used in other power generation.
559.4
Rents.
This account shall include all rents of
property of others used, occupied or
operated in connection with other nonhydro renewable power generation. (See
operating expense instruction 3.)
59897
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.
559.6 Maintenance supervision and
engineering (Major only).
This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of other non-hydro
renewable power generation facilities.
Direct field supervision of specific jobs
shall be charged to the appropriate
maintenance account. (See operating
expense instruction 1.)
559.7 Maintenance of structures (Major
only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of wind
structures, the book cost of which is
includible in account 339.2, Structures
and Improvements, and account 339.3
Fuel holders. (See operating expense
instruction 2.)
559.8
[Reserved]
559.9
Maintenance of boilers (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of steam
plant, the book cost of which is
includible in account 339.4, Boiler Plant
Equipment. (See operating expense
instruction 2.)
559.10 Maintenance of generating and
electric equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of plant, the
book cost of which is includible in
account 339.6. Generators, and account
339.8, Other Accessory Electric
Equipment. (See operating expense
instruction 2.)
559.5 Operation supplies and expenses
(Nonmajor only).
559.11
This account shall include the cost of
materials used and expenses incurred in
the operation of other non-hydro
renewable power generating stations.
559.12 Maintenance of computer hardware
(Major only).
Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
PO 00000
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Fmt 4701
Sfmt 4702
[Reserved]
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the other
non-hydro renewable generation
subfunction. (See operating expense
instruction 2.)
559.13 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the other non-hydro renewable
generation subfunction. (See operating
expense instruction 2.)
559.14 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
other non-hydro renewable generation
subfunction. (See operating expense
instruction 2.)
559.15 Maintenance of miscellaneous
other non-hydro renewable generation plant
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous other non-hydro
renewable generation plant, the book
cost of which is includible in account
339.12, Miscellaneous Power Plant
Equipment. (See operating expense
instruction 2.)
559.16 Maintenance of other non-hydro
renewable generation plant (Nonmajor
only).
*
[Reserved]
*
*
*
*
569.1 Maintenance of computer hardware
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the
transmission function. (See operating
expense instruction 2.)
lotter on DSK11XQN23PROD with PROPOSALS2
569.2 Maintenance of computer software.
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the transmission function. (See
operating expense instruction 2.)
Items
20:10 Sep 30, 2022
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
transmission function. (See operating
expense instruction 2.)
*
*
*
*
*
570.1
*
[Reserved]
*
*
*
*
577.1 Operation supervision and
engineering.
A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of energy storage plant. Direct
supervision of specific activities shall be
charged to the appropriate account. (See
operating expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of energy storage equipment.
1. Supervising energy storage
equipment operation.
2. Operating energy storage
equipment and auxiliary apparatus and
switching and other electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
577.2 Operation of energy storage
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in operating energy storage
plant and their auxiliary apparatus,
switch gear and other electric
equipment to the points where
electricity leaves for conversion for
transmission or distribution, or are not
readily assignable to other energy
storage operation expense accounts.
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
1. Telephone support.
2. Onsite support.
VerDate Sep<11>2014
569.3 Maintenance of communication
equipment (Major only).
Labor
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of other
non-hydro renewable generation plant
the book cost of which is includible in
plant accounts 339.1 to 339.12,
inclusive. (See operating expense
instruction 2.)
*
*
*
*
*
562.1
3. Software updates and minor
revisions.
Jkt 259001
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2. Operating energy storage and
auxiliary apparatus and switching and
other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
yard.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
577.3
Storage fuel.
This account shall include the cost
delivered at the station (see account
151, Fuel Stock, for Major utilities, and
account 154, Plant Materials and
Operating Supplies, for Nonmajor
utilities) of all fuel, such as electrolytes,
hydrogen, renewable natural gas, algae,
etc., used in energy storage.
577.4
Rents.
This account shall include all rents of
property of others used, occupied or
operated in connection with energy
storage. (See operating expense
instruction 3.)
577.5 Operation supplies and expenses
(Nonmajor only).
This account shall include the cost of
materials used and expenses incurred in
the operation of energy storage
equipment.
Items
1. Lubricants and control system oils.
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2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.
578.1 Maintenance supervision and
engineering (Major only).
This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of energy storage facilities.
Direct field supervision of specific jobs
shall be charged to the appropriate
maintenance account. (See operating
expense instruction 1.)
578.2 Maintenance of structures (Major
only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of energy
storage structures, the book cost of
which is includible in account 387.2,
Structures and Improvements. (See
operating expense instruction 2.)
578.3 Maintenance of energy storage
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of plant, the
book cost of which is includible in
account 387.3. Energy Storage
Equipment. (See operating expense
instruction 2.)
578.4 Maintenance of collector systems
(Major only).
lotter on DSK11XQN23PROD with PROPOSALS2
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of collector
systems, the book cost of which is
includible in account 387.5, Collector
Systems. (See operating expense
instruction 2.)
Items
1. Work of the following character on
poles, towers, and fixtures:
a. Installing additional clamps or
removing clamps or strain insulators on
guys in place.
b. Painting poles, towers, crossarms,
or pole extensions.
c. Readjusting and changing position
of guys or braces.
d. Realigning and straightening poles,
crossarms, braces, pins, racks, brackets,
and other pole fixtures.
VerDate Sep<11>2014
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f. Relocating crossarms, racks,
brackets, and other fixtures on poles.
g. Shaving, cutting rot, or treating
poles or crossarms.
h. Supporting conductors,
transformers, and other fixtures and
transferring them to new poles during
pole replacements.
2. Work of the following character on
overhead conductors and devices:
a. Overhauling and repairing line
cutouts, line switches, line breakers,
and capacitor installations.
b. Cleaning insulators and bushings.
c. Refusing line cutouts.
d. Repairing line oil circuit breakers
and associated relays and control
wiring.
e. Repairing grounds.
f. Resagging, retying, or rearranging
position or spacing of conductors.
g. Sampling, testing, changing,
purifying, and replenishing insulating
oil.
h. Transferring loads, switching, and
reconnecting circuits and equipment for
maintenance purposes.
i. Repairing line testing equipment.
j. Trimming trees and clearing brush.
578.5 Maintenance of generator step-up
transformers (Major only).
59899
578.9 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
energy storage function. (See operating
expense instruction 2.)
578.10 Maintenance of miscellaneous
other energy storage plant (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous other non-hydro
renewable plant, the book cost of which
is includible in account 387.11,
Miscellaneous Energy Storage
Equipment. (See operating expense
instruction 2.)
578.11 Maintenance of other energy
storage plant (Nonmajor only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of energy
storage plant the book cost of which is
includible in plant accounts 387.1 to
387.11, inclusive. (See operating
expense instruction 2.)
584.1
*
[Reserved]
*
*
*
*
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
generator step-up transformers, the book
cost of which is includible in account
387.6, Generator Step-up Transformers.
(See operating expense instruction 2.)
592.2 Maintenance of computer hardware
(Major only).
578.6 Maintenance of inverter expenses
(Major only).
592.3 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of inverter
expenses, the book cost of which is
includible in account 387.7, Inverters.
(See operating expense instruction 2.)
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the distribution function. (See operating
expense instruction 2.)
578.7 Maintenance of computer hardware
(Major only).
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the energy
storage function. (See operating expense
instruction 2.)
578.8 Maintenance of computer software
(Major only).
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the energy storage function. (See
operating expense instruction 2.)
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The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the
distribution function.
592.4 Maintenance of communication
equipment (Major only).
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
distribution function. (See operating
expense instruction 2.)
*
*
*
*
*
935.1
Maintenance of computer hardware.
The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware used for
administrative and general purposes.
(See operating expense instruction 2.)
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59900
935.2
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Maintenance of computer software.
This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products used for
administrative and general purposes.
(See operating expense instruction 2.)
935.3 Maintenance of communication
equipment.
lotter on DSK11XQN23PROD with PROPOSALS2
This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment used for
administrative and general purposes.
(See operating expense instruction 2.)
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Note: The following appendices will not
appear in the Code of Federal Regulations.
Appendix A—Proposed Changes to the
USofA
Appendix A is a copy of the proposed
changes to the regulatory text with deletions
and additions marked as a courtesy to
industry to make it easier to see the proposed
changes. You can find the text of appendix
A at https://elibrary.ferc.gov/eLibrary/
filelist?accession_number=20220728-3045.
Appendix B—New and Amended Form
1/1F/3–Q (Electric)
(The form changes were done considering
a PDF format but would ultimately be
configured for XBRL presentation. The
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following forms schedules represent an
option for implementation and do not
necessarily represent how the schedule will
appear once designed, developed, and
deployed.)
Note: Proposed deletions are in brackets
and proposed additions are in italics.
As indicated in the labels at the bottom of
each schedule, the first schedules show
changes to the pages of FERC Form No. 1 as
well as pages that are the same in FERC Form
Nos. 1–F and 3–Q (stating where page
numbers differ), followed by schedules that
have changes that only affect FERC Form No.
1–F, and lastly schedule changes to FERC
Form No. 60.
BILLING CODE 6717–01–P
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59901
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
r
Name of Respondent
his Dort Is:
(1)
An Original
(2\ r=i A Resubmission
LIST OF SCHEDULES (Electric Utility)
lpate of Report(Mo,
Da, Yr)
1
ear/Period of Report End of
I
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
Reference
Page No.(b)
Remarks
(c)
(al
1 General Information
2 Control Over Respondent
3 Corporations Controlled bv Resoondent
4 bfficers
5 Directors
6 Information on Formula Rates
7 lmoortant Chanaes Durina the Year
8 bomoarative Balance Sheet
9 Statement of Income for the Year
10 Statement of Retained Earninas for the Year
11 Statement of Cash Flows
12 Notes to Financial Statements
13 Statement of Accum Comp Income Comp Income and Hedgina Activities
14 Summarv of Utilitv Plant & Accumulated Provisions for Dep, Amort & Dep
15 Nudear Fuel Materials
16 Electric Plant in Service
17 Electric Plant Leased to Others
18 Electric Plant Held for Future Use
19 Construction Work in Proaress-Electric
20 ~ccumulated Provision for Depreciation of Electric Utilitv Plant
21 Investment of Subsidiarv ComPanies
22 Materials and Suoolies
23 ~llowances and RECs
24 Extraordinary Property Losses
25 Unrecovered Plant and Regulatory Study Costs
26 trransmission Service and Generation Interconnection Study Costs
27 bther Reaulatorv Assets
28 Miscellaneous Deferred Debits
29 ~ccumulated Deferred Income Taxes
30 Capital Stock
31 bther Paid-in Capital
32 Capital Stock Expense
33 Lona-Term Debt
34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax
35
traxes Accrued Preoaid and Charaed Durina the Year
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FERC FORM NO. 1 (ED. 12-22) Page 2
59902
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
36 IA.ccumulated Deferred Investment Tax Credits
Name of Respondent
This Report Is:
(1)
An Original
(2)
A Resubmission
Date of Report(Mo,
Da, Yr)
Year/Period of Report End of
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
Reference
Page No.(b)
Remarks
(a)
(c)
37 Other Deferred Credits
38 ~ccumulated Deferred Income Taxes-Accelerated Amortization Property
39 ~ccumulated Deferred Income Taxes-Other Propertv
40 ~ccumulated Deferred Income Taxes-other
41 Other Reaulatorv Liabilities
42 Electric Operatina Revenues
43 Reaional Transmission Service Revenues (Account 457 .1)
44 ISales of Electricitv bv Rate Schedules
45 ISales for Resale
46 Electric Ooeration and Maintenance Exoenses
47 Purchased Power
48 rI"ransmission of Electricity for Others
49 rI"ransmission of Electricity by ISO/RTOs
50 rI"ransmission of Electricity by Others
51 Miscellaneous General Expenses-Electric
52 Depreciation and Amortization of Electric Plant
53 Rei:iulatorv Commission Expenses
54 Research, Development and Demonstration Activities
55 Distribution of Salaries and waaes
56 Common Utilitv Plant and Expenses
57 ~mounts included in ISO/RTO Settlement Statements
58 Purchase and Sale of Ancillarv Services
59 Monthlv Transmission Svstem Peak Load
60 Monthlv ISO/RTO Transmission Svstem Peak Load
61 Electric Enerav Account
62 Monthlv Peaks and Cutout
63 Steaml Electric Generatina Plant Statistics
64 Hvdroelectric Generatino Plant Statistics!
65 Pumoed Storaoe Generatina Plant Statistics
66 k,eneratini:i Plant Statistics Pai:ies
66.1 Eneri:iv Storai:ie Operations (Lari:ie Plants)
66.2 Eneri:iv Storai:ie Operations (Small Plants)
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FERC FORM NO. 1 (ED. 12-22) Page 3
59903
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
This Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
Year/Period of Report End of
LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.
Title of Schedule
Reference
Page No.(b)
Remarks
(a)
(c)
67 rrransmission Line Statistics Pages
68 rrransmission Lines Added During the Year
69 Substations
70 rrransactions with Associated (Affiliated) Companies
71 Footnote Data
Stockholders' Reports Check appropriate box:
rrwo copies will be submitted
No annual report to stockholders is prepared
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FERC FORM NO. 1 (ED. 12-22) Page 4
59904
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
1r=r'.rt
Name of Respondent
Date of Report
This
Is:
(1)
An Original
(Mo, Da, Yr)
(2) D A Resubmission
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Line
No.
2
Utility Plant (101-106, 114)
200-201
3
Construction Work in Progress (107)
200-201
4
TOTAL Utility Plant (Enter Total oflines2 and 3)
5
(Less) Accum. Prov. for Depr. Amort. Depl. (108, 110, 111, 115)
6
Net Utility Plant (Enter Total of line 4 less 5)
7
Nudear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1)
8
Nudear Fuel Materials and Assemblies-Stock Account (120.2)
9
Nudear Fuel Assemblies in Reactor (120.3)
10
Spent Nudear Fuel (120.4)
11
Nudear Fuel Under Capital Leases (120.6)
12
(Less) Accum. Prov. for Amo rt. of Nucl. Fuel Assemblies (120.5)
13
Net Nuclear Fuel (Enter Total of lines 7-11 less 12)
14
Net Utility Plant (Enter Total of lines 6 and 13)
15
Utility Plant Adjustments (116)
16
Gas Stored Underground - Noncurrent (117)
17
OTHER PROPERTY AND INVESTMENTS
18
Nonutility Property (121)
19
(Less) Accum. Prov. for Depr. and Amor!. (122)
20
Investments in Associated Companies (123)
21
Investment in Subsidiary Companies (123.1)
22
(For Cost of Account 123.1, See Footnote Page 224, line 42)
23
Noncurrent Portion of Allowances and RECs
24
Other Investments (124)
25
Sinking Funds (125)
26
Depreciation Fund (126)
27
Amortization Fund - Federal (127)
28
other Special Funds (128)
29
Special Funds (Non Major Only) (129)
30
Long-Term Portion of Derivative Assets (175)
Long-Term Portion of Derivative Assets - Hedges (176)
TOTAL Other Property and Investments (Lines 18-21 and 23-31)
33
CURRENT AND ACCRUED ASSETS
34
Cash and Working Funds (Non-major Only) (130)
35
Cash (131)
36
Special Deposits (132-134)
37
Working Fund (135)
38
Temporary Cash Investments (136)
39
Notes Receivable (141)
40
Customer Accounts Receivable (142)
200-201
202-203
202-203
228-229
32
41
Other Accounts Receivable (143)
42
(Less) Accum. Prov. for Uncollectible Acct-Credit (144)
43
Notes Receivable from Associated Companies (145)
44
Accounts Receivable from Assoc. Companies (146)
45
Fuel Stock (151)
227
46
Fuel Stock Expenses Undistributed (152)
227
47
Residuals (Elec) and Extracted Products (153)
227
48
Plant Materials and Operating Supplies (154)
227
49
Merchandise (155)
227
50
other Materials and Supplies (156)
227
I 52
Prior Year End Balance
12/31
(d)
224-225
31
51
Current Year End of
Quarter/Year
Balance
(cl
UTILITY PLANT
1
Nudear Materials Held for Sale (157)
202-203/227
I Allowances and RECs (158.1, [and] 158.2, 158.3, and 158.4)
I 228-229
FERC FORM NO. 1 (ED. 12-22) Page 110
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lotter on DSK11XQN23PROD with PROPOSALS2
Ref.
Page No. (b)
Title of Account (a)
Year/Period of Report
End of
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
This Report Is:
(1)
(2)
D
□
An Original
59905
Date of Report
Year/Period of Report
(Mo, Da, Yr)
End of
A Resubmission
COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)(Continued)
Line
No.
Ref.
Page No.
(b)
Title of Account (a)
53
(Less) Noncurrent Portion of Allowances and RECs
54
Stores Expense Undistributed (163)
55
Gas Stored Underground - Current (164.1)
56
Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)
Prepayments (165)
58
Advances for Gas (166-167)
59
Interest and Dividends Receivable (171)
60
Rents Receivable (172)
61
Accrued Utility Revenues (173)
62
Miscellaneous Current and Accrued Assets (174)
63
Derivative Instrument Assets (175)
64
(Less) Long-Term Portion of Derivative Instrument Assets (175)
65
Derivative Instrument Assets - Hedges (176)
66
(Less) Long-Term Portion of Derivative Instrument Assets- Hedges
(176
Total Current and Accrued Assets (Lines 34 lhrough 66)
68
Prior Year End Balance
12/31
(d)
227
57
67
Current Year End of
QuarterNear
Balance
fc)
DEFERRED DEBITS
69
Unamortized Debt Expenses (181)
70
Extraordinary Property Losses (182.1)
230a
71
Unrecovered Plant and Regulatory Study Costs (182.2)
230b
72
other Regulatory Assets (182.3)
232
73
Prelim. Survey and Investigation Charges (Electric) (183)
74
Preliminary Natural Gas Survey and Investigation Charges 183.1)
75
Other Preliminary Survey and Investigation Charges (183.2)
76
Clearing Accounts (184)
77
Temporary Facilities (185)
78
Miscellaneous Deferred Debits (186)
79
Def. Losses from Disposition of Utility Pit. (187)
233
80
Research, Devel. and Demonstration Expend. (188)
81
Unamortized Loss on Reaquired Debt (189)
82
Accumulated Deferred Income Taxes (190)
83
Unrecovered Purchased Gas Costs (191)
84
Total Deferred Debits (lines 69 through 83)
85
TOTAL ASSETS (lines 14-16, 32, 67, and 84)
352-353
234
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FERC FORM NO. 1 (ED. 12-22) Page 111
59906
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
his Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
ear/Period of Report End
f
STATEMENT OF INCOME
Quarterly
1. Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the
ata in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only.
2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year.
. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k)
he quarter to date amounts for other utility fimction for the current year quarter.
. Report in column (h) the quarter to date amounts for electric utility function; in column 0) the quarter to date amounts for gas utility, and in column (I)
he quarter to date amounts for other utility function for the prior year quarter.
5. If additional columns are needed, place them in a footnote.
nnual or Quarterly if applicable
6. Do not report fourth quarter data in columns (e) and (f)
7. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility column in a similar manner
utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. lndude these amounts in columns (c) and (d) totals.
8. Report amounts in account 414, other Utility Operating Income, in the same manner as accounts 412 and 413 above.
otal Prior Year
Current 3 Months
Prior 3 Months
Line
Ended Quarterly
No.
0
Ended
ate Balance for Quarterly OnlyNo
OnlyNo4th
(Ref.) Page
Title of Account(a)
No.
uarter/Year
uarter/Y ear
4th Quarter
Quarter
(b)
(c)
(e)
(ij
(d)
--------
etirement Costs 403.1
405
Stud Costs 407
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
l his Report Is:
Name of Respondent
(1)
(2)
Date of Report(Mo,
Da, Yr)
An Original
A Resubmission
59907
rv'ear/Period of Report End
pf
STATEMENT OF INCOME FOR THE YEAR (Continued)
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be
made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected
lthe gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights
~f the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
11 . Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate
proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income,
~nd expense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income,
including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to
schedule.
ELECTRIC UTILITY
CurrentYearto Date
(in dollars)
(g)
Previous Year to Date
(in dollars)
(h)
GAS UTILITY
Current Year to Date
(in dollars)
(i)
Previous Year to Date
(in dollars)
0)
OTHER UTILITY
Current Year ta Date
(in dollars)
(k)
Previous Yearta Date
(in dollars)
(I)
Line
No.
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
24.1
24.2
25
26
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59908
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
r
his Report Is:
(1)
An Original
(2)
A Resubmission
STATEMENT OF CASH FLOWS
rate of Report(Mo,
Da, Yr)
~;ar/Period of Report End
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activtties - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activtties should be reported
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income laxes paid.
(4) Investing Aclivtties: Include al Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired wtth liabilities assumed in the Notes lo
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Current Year to Date
Previous Year to Date
Description (See Instruction No. 1 for Explanation of Codes)
Line
Quarter/Year(b)
Quarter/Year(c)
No.
(a)
Net Cash Flow from Ooeratina Activities:
Net Income (Line 78(c) on page 117)
Noncash Charaes /Credits\ to Income:
Depreciation and Depletion
lA.mortization of Limited Plant
Impairment of Iona-lived asset and losses on reaulatory assets
lA.mortization of regulatory debits/credits
Deferred Income Taxes !Net\
Investment Tax Credit Adjustment (Net)
Net /Increase\ Decrease in Receivables
Net (Increase) Decrease in Inventory
Net 2014
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2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
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32
33
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35
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45
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
lhis Report Is:
(1)
An Original
(2)
A Resubmission
STATEMENT OF CASH FLOWS
lpate of Report(Mo,
Da, Yr)
59909
~;ar/Period of Report End
(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as
investments, fDCed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capltalized) and income taDCes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabillties assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.
Line
No.
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
Previous Year to Date
Quarter/Year(c)
la)
Loans Made or Purchased
Collections on Loans
Net (Increase) Decrease in Receivables
Net (Increase ) Decrease in lnventorv
Net (Increase) Decrease in Allowances and RECs Held for Speculation
Net Increase 2014
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77
78
79
80
81
82
83
84
85
86
87
88
89
90
Current Year to Date
Quarter/Year(b)
Description (See Instruction No. 1 for Explanation of Codes)
59910
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
l his Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo, Da, Yr)
Year/Period of Report
End of
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ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106)
1. Report below the original cost of electric plant In service according to the prescribed accounts.
2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold;
Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric.
3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4. For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and
reductions in column (e) adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such
retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d)
t:SaIance t:Seginning or
Line
Account
Additions
Year
No.
(a)
(b)
(c)
1 1. INTANGIBLE PLANT
211301) Oroanization
3 302) Franchises and Consents
4 303) Miscellaneous lntanaible Plant
5 TOTAL Intangible Plant (Enter Total of lines 2, 3, and 4)
6 2. PRODUCTION PLANT
7 ~- Steam Production Plant
8 11 310) Land and Land Rlahts
9 311) Structures and Improvements
10 312) Boiler Plant Equipment
11 313) Enaines and Enaine-Driven Generators
12 11314) Turbooenerator Units
13 315) Accessorv Electric Equipment
13.1 315.1! Computer Hardware
13.2 315.2) Computer Software
13.3 315.3) Communication Eauioment
14 316) Misc. Power Plant Eouioment
15 317) Asset Retirement Costs for Steam Production
16 TOTAL Steam Production Plant (Enter Total of lines 8 thru 15)
17 B. Nuclear Production Plant
18 11320) Land and Land Riohts
19 321) Structures and lmorovements
20 322) Reactor Plant Eauioment
21 11 323) Turbocienerator Units
22 324) Accessory Electric Equipment
22.1 324.1) Computer Hardware
22.2 324.2! Comouter Software
22.3 324.3! Communication Eauipment
23 325) Misc. Power Plant Equipment
24 326) Asset Retirement Costs for Nuclear Production
25 TOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
26 C. Hvdraulic Production Plant
27 11 330) Land and Land Riohts
28 331) Structures and Improvements
29 332) Reservoirs, Dams, and Waterways
30 333) Water Wheels, Turbines, and Generators
31 334) Accessorv Electric Eauioment
31.1 334.1 J Computer Hardware
31.2 (334.2) Computer Software
31.3 334.3) Communication Eauipment
32 1(335) Misc. Power Plant Equipment
33 336) Roads, Railroads, and Bridges
34 337) Asset Retirement Costs for Hvdraulic Production
35 TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)
35.1 D. Solar Production Plant
35.2 338.1) Land and Land Ri9hts
35.3 1(338.2) Structures and lmorovements
35.5 (338.4) Solar Panels
35.6 (338.5) Collector Svstem
35.7 (338.6) Generator Step-up Transformers (GSU)
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
59911
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35.8 1338.7) Inverters
35.9 (338.8) Other Accessorv Electrical Eauioment
35.10 1338.9! Comouter Hardware
35.11 1338.10) Comouter Software
35.12 1338.11 J Communication Eauioment
35.13 1338.12! Miscellaneous Power Plant Eauioment
35.14 1338.13) Asset Retirement Costs for Solar Production
35.15 TOTAL Solar Prod Plant (Enter Total of lines 35.2 thru 35.14)
35.16 E. Wind Production Plant
35.17 (338.20) Land and Land Riahts
35.18 1338.21! Structures and lmorovements
35.20 (338.23) Wind Turbines
35.21 1338.24! Wind Towers and Fixtures
35.23 1338.26) Collector Svstem
35.24 1338.27) Generator Steo-uo Transformers (GSUJ
35.25 1338.28) Inverters
35.26 338.29) Other Accessory Electrical Equipment
35.27 1338.30! Comouter Hardware
35.28 1338.31) Comouter Software
35.29 (338.32) Communication Eauioment
35.30 1338.33! Miscellaneous Power Plant Eauioment
35.31 (338.34) Asset Retirement Costs for Wind Production
35.32 TOTAL Wind Prod Plant (Enter Total otlines 35.17 thru 35.31!
35.33 t=_ Other Non-hvdro Renewable Production Plant
35.34 1339.1 ! Land and Land Riahts
35.35 1339.2) Structures and lmorovements
35.36 1339.3) Fuel Holders
35.37 1339.4! Boilers
35.39 1339.6) Generators
35.41 (339.8) Other Accessorv Electrical Eauioment
35.42 (339.9) Comouter Hardware
35.43 (339.10) Comouter Software
35.44 1339_ 11 J Communication Eauioment
35.45 1339.12) Miscellaneous Power Plant Eauioment
35.46 1338.13! Asset Retirement Costs for Other Non-hvdro Renewable Production
35.47 TOTAL Other Non-hvdro Renew Prod Plant (Enter Total of lines 35.34 thru 35.46)
36 D]G. Other Production Plant
37 340) Land and Land Rii:1hts
38 341) Structures and Improvements
39 342) Fuel Holders, Products, and Accessories
40 343) Prime Movers
41 344) Generators
42 345) Accessorv Electric Eauioment
42.1 1345_ 1J Comouter Hardware
42.2 1345_2) Comouter Software
42.3 1345_3) Communication Eauioment
43 '346) Misc. Power Plant Eauipment
44 347) Asset Retirement Costs for Other Production
144.11 1(348) Eneri:1v Storai:1e Equipment - Production]
45 TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)
46 TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, 35.15, 35.32, 35.47, and 45)
FERC FORM NO. 1 and 1-F (ED.12-22) Page 204
59912
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
~
Name of Respondent
his Report Is:
An Original
(1)
(2)
A Resubmission
Date of Report(Mo,
Da, Yr)
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Account
Line
No.
Year/Period of ReportEnd
of
~
r
)
(a)
47 ~- TRANSMISSION PLANT
48 (350) Land and Land Rights
[48.1] [(351) Energy Storage Equipment-Transmission]
48.2 (351.1) Computer Hardware
48.3 (351.2) Computer Software
48.4 (351.3) Communication Equipment
49 (352) Structures and Improvements
50 (353) Station Equipment
51 (354) Towers and Fixtures
52 (355) Poles and Fixtures
53 (356) Overhead Conductors and Devices
54 (357) Underground Conduit
55 (358) Underground Conductors and Devices
56 (359) Roads and Trails
57 (359.1) Asset Retirement Costs for Transmission Plant
58 rT"OTAL Transmission Plant (Enter Total of lines 48 thru 57)
59 14. DISTRIBUTION PLANT
60 (360) Land and Land Rights
61 (361) Structures and Improvements
62 (362) Station Equipment
[63] [(363) Energy Storage Equipment - Distribution]
63.1
63.2
63.3
64
(363.1) Computer Hardware
(363.2) Computer Software
(363.3) Communication Equipment
(364) Poles, Towers, and Fixtures
65 (365) Overhead Conductors and Devices
66 (366) Underground Conduit
67 (367) Underground Conductors and Devices
68 (368) Line Transformers
69 (369) Services
70
71
72
73
74
75
76
77
(370) Meters
(371) Installations on Customer Premises
(372) Leased Property on Customer Premises
(373) Street Lighting and Signal Systems
(374) Asset Retirement Costs for Distribution Plant
rT"OTAL Distribution Plant (Enter Total of lines 60 thru 74)
~- REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
(380) Land and Land Rights
78 (381) Structures and Improvements
79 (382) Computer Hardware
80 (383) Computer Software
81 (384) Communication Equipment
82 (385) Miscellaneous Regional Transmission and Market Operation Plant
84.8
84.9
84.10
84.11
84.12
(387. 7) Inverters
(387.8) Computer Hardware
(387.9) Computer Software
(387.10) Communication Equipment
(387.11) Miscellaneous Energy Storage Equipment
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83 (386) Asset Retirement Costs for Regional Transmission and Market Oper
84 rT"OTAL Transmission and Market Operation Plant (Total lines 77 thru 83)
84.1 6. Energy Storage Plant
84.2 (387.1) Land and Land Rights
84.3 (387.2) Structures and Improvements
84.4 (387.3) Energy Storage Equipment
84.6 (387.5) Collector System
84.7 (387.6) Generator Step-up Transformers (GSU)
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
84.13
84.14
85
86
87
88
89
90
91
92
93
94
94.1
94.2
95
96
97
98
99
100
101
102
103
104
59913
(387.12) Asset Retirement Costs for Energy Storage
TOTAL Energy Storage Plant (Total lines 84.2 thru 84.13)
6]7. GENERAL PLANT
389) Land and Land Rights
390) Structures and Improvements
391) Office Furniture and Equipment
392) Transportation Equipment
393) Stores Equipment
394) Tools, Shop and Garage Equipment
395) Laboratory Equipment
396) Power Operated Equipment
397.1) [Communication Equipment] Computer Hardware
(397.2) Computer Software
(397.3) Communication Equipment
398) Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 86 thru 95)
399) Other Tangible Property
399.1) Asset Retirement Costs for General Plant
TOTAL General Plant (Enter Total of lines 96, 97 and 98)
TOTAL (Accounts 101 and 106)
102) Electric Plant Purchased (See Instr. 8)
Less) (102) Electric Plant Sold (See Instr. 8)
103) Experimental Plant Unclassified
TOTAL Electric Plant in Service (Enter Total oflines 100 thru 103)
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FERC FORM NO. 1 and 1-F (ED.12-22) Page 206
59914
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
rhis Report Is:
lpate of Report(Mo,
An Original
Da, Yr)
(1)
/2)
A Resubmission
ELECTRIC PLANT IN SERVICE /Account 101, 102, 103 and 106) /Continued)
~;ar/Period of ReportEnd
~istributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these
~mounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of
respondent's plant actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary
account classifications.
a. For Account 399, state the nature and use of plant Included In this account and If substantial In amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase,
and date of transaction. If orooosed iournal entries have been filed with the Commission as reauired bv the Uniform svstem of Accounts, aive also date
alance at
Retirements
Adjustments
Transfers
Line
nd of Year(g)
No.
(f)
/d)
/el
1
2
3
4
5
6
7
a
35.3
35.5
35.6
35.7
35.8
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9
10
11
12
13
13.1
13.2
13.3
14
15
16
17
18
19
20
21
22
22.1
22.2
22.3
23
24
25
26
27
28
29
30
31
31.1
31.2
31.3
32
33
34
35
35.1
35.2
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
59915
35.9
35.10
35.11
35.12
35.13
35.14
35.15
35.16
35.17
35.18
35.20
35.21
35.22
35.23
35.24
35.25
35.26
35.27
35.28
35.29
35.30
35.31
35.32
35.33
35.34
35.35
35.36
35.38
35.40
35.41
35.42
35.43
35.44
35.45
35.46
35.47
35.48
35.49
36
37
38
39
40
41
144.1]
42
42.1
42.2
42.3
43
44
45
46
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FERC FORM NO. 1 and 1-F (ED.12-22) Page 205
59916
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
This Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Retirements
Date of Report(Mo,
Da, Yr)
ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Adjustments
Transfers
/el
/d)
(f)
Year/Period of ReportEnd
of
Balance al
End ofYear(g)
Line
No.
47
148.11
48.2
48.3
48.4
49
50
51
52
53
54
55
56
57
58
59
60
61
62
1631
63.1
63.2
63.3
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
84.1
84.2
84.3
84.4
84.6
84.7
84.8
84.9
84.10
84.11
85
86
87
88
89
90
91
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48
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
59917
92
93
94
94.1
94.2
95
96
97
98
99
100
101
102
103
104
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FERC FORM NO. 1 and 1-F (ED.12-22) Page 207
59918
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
his Report Is:
Date of Report(Mo,
(1)
An Original
Da, Yr)
2
A Resubmission
CCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
ear/Period of ReportEnd
f
1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 12, column (c), and that reported for
electric plant in service, pages 204-207, column d), excluding retirements of non-depreciable property.
3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded
and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book
cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4. Show se aratel interest credits under a sinkin fund or similar method of de reciation accountin .
Section A. Balances and Changes During Year
em
ine
No.
a
of Year
(403.1) Depreciation Expense for Asset
Retirement Costs
details in footnote :
OTAL Depree. Prov for Year (Enter Total of
lines 3 thru 9)
redit
t Chrgs. for Plant Ret. (Enter Total
es 12 thru 14)
Other Debit or Cr. Items (Describe, details in
RO De r Reclassed to Re Asset
Book Cost or Asset Retirement Costs Retired
Balance End of Year (Enter Totals of lines 1,
FERC FORM NO. 1/1-F (ED. 12-96) Page 219
FERC FORM NO. 3Q (ED. 12-22) Page 208
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10, 15, 16, and 18)
ection B. Balances at End of Year According to Functional Classification
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
59919
This Report Is:
Date of Report
Year/Period of Report
(1)
An Original
(Mo, Da, Yr)
End of
2
A Resubmission
ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES
Report Electric production, other power supply expenses, transmission, regional control and market operation, energy storage, and distribution expenses
through the reporting period.
Account
Year to Date
Quarter
Line
No.
b
1. POWER PRODUCTION AND OTHER SUPPLY EXPENSES
2 Steam Power Generation - O eration 500-509
3 Steam Power Generation - Maintenance 510-515
6
7
8
9
10
10.1
10.2
10.6
10. 7
10.8
10.9
11
12
13
14
15
Total Power Production Ex enses - Nuclear Power
H draulic Power Generation - 0 eration 535-540.1
H draulic Power Generation - Maintenance 541-545.1
Total Power Production Ex enses - H draulic Power
Solar Generation - 0 eration (558.1-558.5)
Solar Generation - Maintenance 558.6-558.16
Total Power Production Ex enses- Wind
Other Non-h dro Renewable Generation - O eration 559.1-559.5
Other Non-h dro Renewable Generation - Maintenance 559.6-559.15
Total Power Production Ex enses- other Non-h dro Renewable
Other Power Generation - 0 eration 546-550 .1
Other Power Generation - Maintenance 551-554.1
Total Power Production Ex enses - Other Power
Other Power Su
20 2. TRANSM
21
22
23
24
25
--------
ineerin
erate Transmission S stem
26
27
28
29
30
31
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FERG FORM NO. 3Q (ED. 12-22) Page 324a
59920
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
I
Date of Report
Year/Period of Report
This Report Is:
(1)
An Original
(Mo, Da, Yr)
End of
(2)
A Resubmission
ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES
I
I
Report Electric production, other power supply e>2014
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FERC FORM NO. 3Q (ED. 12-22) Page 324b
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
59921
This Report Is:
Date of Report
Year/Period of Report
(1)
An Original
(Mo, Da, Yr)
End of
2
A Resubmission
ELECTRIC CUSTOMER ACCOUNTS, SERVICE, SALES, ADMINISTRATIVE AND GENERAL EXPENSES
Report the amount of expenses for customer accounts, service, sales, and administrative and general expenses year to date.
ccount
ear to ate
Quarter
Line
No.
b
4 39. ADMINISTRATIVE AND GENERAL EXPENSES
5 0 erations
920 Administrative and General Salaries
6
10
18
931 Rents
19 TOTAL O eration Total of lines 6 thru 18
20 Maintenance
21
935 Maintenance of General Plant
21.1
935.1 Maintenance of Computer Hardware
21.2
935.2 Maintenance of Com uter Software
21.3
935.3 Maintenance of Communication Equipment
21.4 TOTAL Maintenance (Enter Total of/Ines 21 thm 21.4)
22 TOTAL Administrative and General Ex nses Total of lines 19 and 21.4
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FERC FORM NO. 3Q (ED. 12-22) Page 325
59922
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
This Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report
Mo, Da, Yr)
rtear/Period of Report
End of
MATERIALS AND SUPPLIES
1. For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a);
estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material.
2. Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the
various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
~learing, if applicable.
Line
No.
Account
Balance Beginning of
Year
(a)
Balance End of Year
(c)
(b)
Department or
Departments which
Use Material(d)
1 Fuel Stock /Account 151)
2 Fuel Stock Exoenses Undistributed .ssianed to - Construction 2014
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20 rroTAL Materials and Supplies (Per Balance Sheet)
FERC FORM NO. 1 (REV.12-22)
Page 227
59923
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
his Report Is:
(1)
An Original
2
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
ear/Period of Report
nd of
1. Report below the particulars (details) called for concerning allowances (list by the type of allowances, i.e. SO2, NOx, etc.) and RECs.
2. Report all acquisitions of allowances and RECs at cost.
3. Report allowances and RECs in accordance with a weighted average cost allocation method and other accounting as prescribed
by General Instruction No. 21 in the Uniform System of Accounts.
4. Report the allowances and RECs transactions by the period they are first eligible for use: the current year's allowances and
RECs in columns (b)-(c),allowances and RECs for the three succeeding years in columns (d)-(i), starting with the following year,
and allowances and RECs for the remaining succeeding years in columns U)-(k).
5. Report on line 4 [the ]authoritative agency [Environmental Protection Agency (EPA) ]issued allowances. Report withheld portions Lines
36-40.
Line
No.
S02 ]Allowances lnventoryand RECs
Accounts 158.1, 158.3, and 158.4)
Current Year
a)
(b)
m.
0.
(c)
m.
0.
(d)
(e)
8 Purchases/Transfers:
9
10
11
12
13
14
-------------------------------
15 otal
llowances Used
21 Cost of Sales/Transfers:
20
22
23
24
25
26
Z1
28 otal
29 Balance-End of Year
30
31 Sales:
32 Net Sales Proceeds Assoc. Co.
33 Net Sales Proceeds other
34 Gains
39 Cost of Sales
40 Balance-End of Year
43 Net Sales Proceeds Assoc. Co.
44 Net Sales Proceeds other
45 Gains
46 Losses
FERC FORM NO. 1 (ED. 12-22) Page 228a
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lotter on DSK11XQN23PROD with PROPOSALS2
41
42 Sales:
59924
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
his Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
Year/Period of Report
End of
Allowances and RECs (Accounts 158.1, [and ]158.2, 158.3, and 158.4) (Continued)
6. Report on Lines 5 allowances returned by an authoritative agency[the EPA). Report on Line 39 the authoritative agency[EPA]'s sales
of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the authoritative
agency[EPA]'s sale or auction of the withheld allowances.
7. Report on Lines 8-14 the names of vendors/transferors of allowances and RECs acquired and identify associated companies (See
"associated company" under "Definitions" in the Uniform System of Accounts).
8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances and RECs disposed of and identify associated companies.
9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers.
10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance and REC sales.
10
11
12
13
22
23
24
25
26
27
28
29
32
33
34
35
36
37
43
44
45
46
FERG FORM NO. 1 (ED. 12-22) Page 229a
[Delete Pages 228b and 229b]
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38
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
his Report Is:
(1)
An Origins I
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
59925
ear/Period of ReportEnd
r
ELECTRIC OPERATION AND MAINTENANCE EXPENSES
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
Account
Amount for Current
Year(b)
No.
(a)
ineerin
15 510 Maintenance Su ervision and En ineerin
16 511 Maintenance of Structures
17 512 Maintenance of Boiler Plant
18.1
18.2
18.3
19
20
513.1 Maintenance of Com uterHardware
513.2 Maintenance of Com uterSoftware
513.3 Maintenance of Communication E ui ment
514 Maintenance of Miscellaneous Steam Plant
OTAL Maintenance Enter Total of Lines 15 thru 19
ineerin
47
48
H draulic Power Generation Ex enses
50
51
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lotter on DSK11XQN23PROD with PROPOSALS2
49
59926
54
55
56
56.1
56.2
56.3
57
58
59
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
542) Maintenance of Structures
543) Maintenance of Reservoirs Dams and Waterways
544) Maintenance of Electric Plant
544. 1! Maintenance of Comouter Hardware
544.2! Maintenance of Comouter Software
'544.3) Maintenance of Communication Eauioment
545) Maintenance of Miscellaneous Hydraulic Plant
OTAL Maintenance (Enter Total of lines 53 thru 57)
TOTAL Power Production Expenses-Hydraulic Power (tot of lines 50 & 58)
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FERC FORM NO. 1 and 1-F (ED.12-22) Page 320
59927
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
ELECI KIi,; OPERA I IUN AND MAIN i"ENANCE
~
This Report Is:
(1)
An Original
(2)
A Resubmission
(Continued)
rate of Report(Mo,
Da, Yr)
rear/Period of ReportEnd of
-·
If the amount for previous year is not derived from previously reported figures, explain in footnote.
~ccount
'al
60 D. Other Power Generation
61 boeration
62 '546) Operation Supervision and Enaineerina
63 547) Fuel
64 548) Generation Expenses
[64.11 11548.1 l Operation of Enemv Storaae EauiPmentl
65 549) Miscellaneous other Power Generation Expenses
66 550) Rents
67 rTOTAL Operation (Enter Total of lines 62 thru 66)
68 Maintenance
69 11551 l Maintenance Suoervision and Enaineerina
70 115521 Maintenance of Structures
71 '553) Maintenance of Generatina and Electric Plant
71.1 11553_ 1) Maintenance of Computer Hardware [of Enerav Storaae Equipment]
71.2 11553.2) Maintenance of Computer Software
71.3 553.3) Maintenance of Communication Equipment
72 5541 Maintenance of Miscellaneous other Power Generation Plant
73 rroT AL Maintenance (Enter Total of lines 69 thru 72)
74 rTOT AL Power Production Expenses-other Power (Enter Tot of 67 & 73)
75 E. Other Power Supply Exoenses
76 555) Purchased Power
76.1 555.11 Power Purchased for Storaae Operations
77 11556) Svstem Control and Load Dispatchina
78 '557) Other Expenses
79 rTOTAL Other Power Supply Exp (Enter Total of lines 76 thru 78)
79.1 1=_ Solar Generation
79.2 Operation
79.3 558.1) Operation Supervision and Engineering
79.4 11558.2) Solar Panel Generation and Other Plant ODeratino ExDenses
79.6 11558.4) Rents
79.7 TOTAL Operation (Enter Total of Lines 79.3 thru 79.6)
79.8 Maintenance
79.9 558.6) Maintenance Supervision and Engineering
79.10 558.7) Maintenance of Structures
79.11 11558.8) Maintenance of Solar Panels
79.12 11558.9) Maintenance of Collector svstems
79.13 558.10) Maintenance of Generator steP-UP Transformers
79.14 558.11) Maintenance of Inverter Expenses
79.15 11558.12) Other Accessorv Electrical Eauioment
79.16 11558.13) Maintenance of Comouter Hardware
79.17 11558.14) Maintenance of Computer Software
79.18 11558.15) Maintenance of Communication Equipment
79.19 11558.16) Maintenance of Miscellaneous Solar Generation Plant
79.20 TOTAL Maintenance (Enter Total oflines 79.9 thru 79.19)
79.21 TOTAL Power Production Exoenses-Solar (total of lines 79. 7 & 79.20)
79.22 G. Wind Generation
79.23 Ooeration
79.24 11558.20) Operation Supervision and Enaineerina
79.25 11558.21) Wind Turbine Generation and Other Plant Operating Expenses
79.26 (558.23) Rents
79.27 TOTAL Ooeration (Enter Total of Lines 79.24 thru 79.26)
79.28 Maintenance
79.29 (558.25) Maintenance Suoetvision and Enaineerina
79.30 11558.26) Maintenance of Structures
79.31 (558.27) Maintenance of Wind Turbines. rowers and Fixtures
79.33 (558.29) Maintenance of Collector Systems
79.34 11558.30) Maintenance of Generator SteP-UP Transformers
79.35 (558.31) Maintenance of Inverter Expenses
79.36 (558.32) Maintenance of Accessorv Electrical Eauipment
79.37 (558.31) Maintenance of Computer Hardware
79.381(558.32) Maintenance of Computer Software
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lotter on DSK11XQN23PROD with PROPOSALS2
LineNo.
59928
79.39
79.40
79.41
79.42
79.49
79.50
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
558.33 Maintenance of Communication E ui ment
(558.34) Maintenance of Miscellaneous Wind Generation Plant
TOTAL Maintenance (Enter Total of lines 79.29 thru 79.40)
TOTAL Power Production Ex enses-Wind total of lines 79.27 & 79.41
AL O eration Enter Total of Lines 79.45 thru 79.48
aintenance
79.52 (559.7) Maintenance of Structures
79.54 (559.9) Maintenance of Boilers
79.58
79.59
79.60
79.61
79.62
80
559.13 Maintenance of Com uter Software
(559.14) Maintenance of Communication E ui ment
(559.15) Maintenance of Miscellaneous Non-h dro Renewable Production Plant
TOTAL Maintenance Enter Total of lines 79.51 thru 79.60
TOTAL Power Prod Ex -Other Non-h dro Renew (total of lines 79.49 & 79.61)
OTAL Power Prod Exp (Total of lines 21, 41, 59, 74, [& ]79, 79.21, 79.42, &
79.62
82
83
84
85 561.1
ineerin
91 561.7 Generation Interconnection Studies
92 561.8) Reliability, Planning and Standards Development Services
93.1
99 OTAL O eration Enter Total of lines 83 lhru 98
100 aintenance
OTAL Transmission Ex enses Total of lines 99 and 111
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FERC FORM NO. 1 and 1-F (ED.12-22) Page 321
59929
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
l his Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
Year/Period of ReportEnd
of
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
131.1
131.2
131.3
131.4
131.5
131.6
131.7
131.8
131.9
131.10
131.11
131.12
131.13
131.14
131.15
131.16
131.17
131.18
131.19
131.20
132
133
134
135
136
137
138
1138.11
139
140
141
142
143
144
145
146
147
148
148.1
148.2
148.3
(a)
3. REGIONAL MARKET EXPENSES
Ooeration
575.1l Oceration Supervision
575.2 Dav-Ahead and Real-Time Market Facilitation
575.3 Transmission Rights Market Facilitation
575.4 Capacity Market Facilitation
575.5 Ancillary Services Market Facilitation
575.6) Market Monitorina and Compliance
575.7 Market Facilitation, Monitorina and Compliance Services
575.8) Rents
Total Operation (Lines 115 thru 122)
lllaintenance
576.1 l Maintenance of Structures and lmorovements
576.2) Maintenance of Computer Hardware
576.3) Maintenance of Computer Software
576.4) Maintenance of Communication Eciuipment
576.5) Maintenance of Miscellaneous Market Operation Plant
Total Maintenance (Lines 125 thru 129)
TOTAL Reoional Transmission and Market Oo Exons /Total 123 and 130\
4. ENERGY STORAGE EXPENSES
Oreration
577.1 O1Jeration Su1Jervision and Enaineerina
577.2) O1Jeration of Enemv Storaae Equi1Jment
577.3) storaae Fuel
577.4 Rents
Total Ooeration (Lines 131.3 thru 131.6)
Maintenance
578.1 Maintenance Suoervision and Enaineerina
578.2) Maintenance of Structures
578.3) Maintenance of Enemv Storaae Equipment
'578.4 Maintenance of Collector Svstems
578.5 Maintenance of Generator Steo-uo Transformers
578.6 Maintenance of Inverter Exoenses
578. 7 Maintenance of Comouter Hardware
578.8) Maintenance of Computer Software
578.9) Maintenance of Communication Equipment
578.10) Maintenance of Miscellaneous other Enemv storaae Plant
Total Maintenance (Lines 131.9 thru 131.18)
TOTAL Enerov Storaae EXPenses (Total of 131.7 and 131.19)
4. 15. DISTRIBUTION EXPENSES
Ooeration
580) Operation Supervision and Engineering
581) Load Dispatching
5821 Station Exoenses
5831 overhead Line Expenses
584) Underaround Line Expenses
1(584.1) Operation of Energy Storage Eciuipmentl
585) Street Lighting and Signal System Expenses
586) Meter Expenses
587) Customer Installations Expenses
588) Miscellaneous Expenses
589) Rents
TOTAL Ooeration (Enter Total of lines 134 thru 143)
Maintenance
590) Maintenance Supervision and Engineering
591 l Maintenance of Structures
592) Maintenance of Station Eauioment
(592.2) Maintenance of Computer Hardware [Ener.av Storaae Eauipment]
592.3 Maintenance of Computer Software
(592.4) Maintenance of Communication Equil)ment
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If the amount for previous year is not derived from previously reported figures, explain in footnote.
LineNo. Account
59930
149
150
151
152
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
593
594
595
596
Maintenance of Overhead Lines
Maintenance of Under round Lines
Maintenance of Line Transformers
Maintenance of Street Li htin and Si nal S stems
FERC FORM NO. 1 and 1-F (ED.12-22) Page 322
his Report Is:
(1)
An Original
(2)
A Resubmission
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Name of Respondent
Date of Report(Mo,
Da, Yr)
ear/Period of ReportEnd
f
If the amount for previous year is not derived from previously reported figures, explain in footnote.
Account
Amount for Current
(a)
Year(b)
Line
No.
6. 7. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
lotter on DSK11XQN23PROD with PROPOSALS2
184
185
186
187
188
189
190
191
192
193
194
195
196
thru 193
196.1
196.2
196.3
196.4
197
198
Maintenance of Com uter Hardware
OTAL Administrative & General Ex enses Total of lines 194 and 196.
OTAL Elec O and Maint Ex ns Total 80,112,131,131.20,156,164,171,178,197
FERC FORM NO. 1 and 1-F (ED.12-22) Page 323
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165
166
167
168
169
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
rThis Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
59931
~ear/Period of ReportEnd
pf
DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403, 404, 405)
(Except amortization of acauisition adiustments)
1. Report in section A for the year the amounts for : (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1; ( d) Amortization of Limited-Term Electric Plant (Account 404 ); and ( e) Amortization of Other Electric
Plant (Account 405).
2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to
compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes
to columns (c) through (g) from the complete report of the preceding year.
Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount,
account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant
included in any sub-account used.
In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing
composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column
(a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve
selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If
composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A. Summary of Depreciation and Amortization Charges
Depreciation
~mortization
of
Expense for Asset Limited
Term
Amortization of
Dlreciation
Line
Retirement Costs Electric
Plant
Functional Classification(a)
Total(f)
xpense
Other Electric
No.
(Account 403.1) (c) Account 404)
Plant (Ace 405)
(Account 403)(b)
Id)
·1e1
1lntanQible Plant
• Steam Production Plant
cNuclear Production Plant
, Hvdraulic Production Plant-Conventional
~ Hvdraulic Production Plant-Pumped StoraQe
5. Solar Production Plant
5.' Wind Production Plant
5.' Other Non-hvdro Renewable Prod Plant
EOther Production Plant
, Transmission Plant
EDistribution Plant
~ ReQional Transmission and Market Operation
9. Enerav Storaae Plant
1CGeneral Plant
11 Common Plant-Electric
12
TOTAL
B. Basis for Amortization Charaes
[The amortization charges shown in Column (d), Line 1 - Intangible Plant, represent the straight line amortization of the development costs related to
~ftware. See note for Column (d), Line 1 for additional details regarding the system software included in Intangible Plant. Note that software is typically
amortized over a 5 year period unless another life is deemed more appropriate.]
[The amortization charges shown in Column (d), Line 11 - Common Plant-Electric, represent the straight line amortization of the development costs related
o software. See note for Column (d), Line 11 for additional details regarding the system software included in Common Plant. Note that software is typically
amortized over a 5 year period unless another life is deemed more appropriate.]
rThis schedule excludes all amortized Limited Term Plant ([software,] leasehold improvements, right of ways, etc.).
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FERC FORM NO. 1 (ED. 12-22) Page 336
59932
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
ris Report Is:
(1)
An Original
(21
A Resubmission
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES
rate of Report(Mo,
Da, Yr)
~;ar/Period of ReportEnd
1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D &
D) project initialed, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(ldenlify
recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to
others (See definition of research, development, and demonstration in Uniform System of Accounts).
2. Indicate in column (a) the applicable classification, as shown below:
Classifications:
A. Electric R, D & D Performed Internally:
(1) Generation
a. hydroelectric
i. Recreation fish and wildlife
ii Other hydroelectric
b. Fossil-fuel steam
C. Internal combustion or gas turbine
d. Nuclear
e. Solar
f. Wind
g. Other Non-hydro renewable
h. [e. ]Unconventional generation
i. [f. ]Siting and heat rejection
Description
Classification(a)
(bl
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
FERG FORM NO. 1 (ED. 12-22) Page 352
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lotter on DSK11XQN23PROD with PROPOSALS2
Line
No.
(2) Transmission
a. Overhead
b. Underground
(3) Distribution
(4) Regional Transmission and Market Operation
(5) Energy storage
([5]6) Environment (other than equipment)
([6]7) other (Classify and include items in excess of $50,000.)
([7]8) Total Cost Incurred
B. Electric, R, D & D Performed Externally:
(1) Research Support to the electrical Research Council or the Electric
Power Research Institute
59933
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
his Report Is:
(1)
An Original
2
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
ear/Period of ReportEnd
f _ _ _ _ _ _ __
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to
Utility Departments, Construction, Plant Removals, and other Accounts, and enter such amounts in the appropriate lines and columns
provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
giving substantially correct results may be used.
Line
No.
Classification
Total
a
22.1
Ex I. and Dev.
and Processin
tion Enter Total of lines 31 lhru 40
FERC FORM NO. 1 (ED. 12-22) Page 354
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41
42
59934
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
[This Report Is:
(1)
An Original
(2)
A Resubmission
Name of Respondent
Date of Report(Mo,
Da, Yr)
Year/Period of ReportEnd
of
ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line
No.
Item
Megawatt Hours(b)
Line
No.
(a)
Item
Megawatt Hours
(a)
(b)
21 DISPOSITION OF ENERGY
2
Sales to Ultimate Consumers (Including
1 ~OURCES OF ENERGY
2Generation (Excludina Station Use):
3~team
4Nuclear
5 Hydro-Conventional
~3
Interdepartmental Sales)
Requirements Sales for Resale (See
6 Hydro-Pumped Storage
N
instruction 4, oaae 311.)
Non-Requirements Sales for Resale (See
6.1 ~olar
instruction 4, page 311.)
6.2 Wind
6.3 Other Nan-hvdro Renewable
7Pther
8 Less Enerav for Pumoina
25 Energy Furnished Without Charge
9 Net Generation (Enter Total of lines 3
26 Energy Used by the Company (Electric
Dept Only, Excluding Station Use)
hrough 8)
27 Total Energy Losses
10 Purchases (other than for Energy Storage)
27.1 Total Energy Stored
10.1 Purchases for Enerav Storae
8
11 Power Exchanaes:
12 Received
TOTAL (Enter Total of Lines 22 Through
27.1 l (MUST EQUAL LINE 20)
13 Delivered
14 Net Exchan!les (Line 12 minus line 13)
15 rfransmission For other (Wheelina)
16 Received
17 Delivered
18 Net Transmission for other (Line 16 minus
ine 17)
19 rfransmission Bv others Losses
20 rfOTAL (Enter Total of lines 9, 10, 10.1, 14,
18
'3nd 19)
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FERG FORM NO. 1 (ED. 12-22) Page 401a
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
11 his Report Is:
(1)
An Original
(2)
A Resubmission
STEAM-lELECTRIC GENERATING PLANT STATISTICS (Larae Plants)
Date of Report
Mo, Da, Yr)
59935
ear/Period of Report
nd of
1. Report data for plant in Service only. 2. Large plants are steam plants with installed capacity (name plate rating) of 25,000 Kw or more.
Report in this page gas-turbine [and ]internal combustion, hydro, and non-hydro renewable plants of 10,000 Kw or more, and nuclear plants. 3.
Indicate by a footnote any plant leased or operated as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is
available, specifying period. 5. If any employees attend more than one plant, report on line 11 the approximate average number of employees
assignable to each plant. 6. If gas is used and purchased on a therm basis report the Btu content or the gas and the quantity of fuel burned
converted to Met. 7. Quantities of fuel burned (Line 38) and average costper unit of fuel burned (Line 41) must be consistent with charges to
expense accounts 501 and 547 (Line 42) as show on Line 20. 8. If more than one fuel is burned in a plant furnish only the composite heat rate for
all fuels burned.
Line
No.
Item
(a)
Plant Name:
'b)
Plant Name:
(c)
1 Kind of Plant (lnt[ernal] Comb, Gas Turb. Nuclear, Solar,
Wind.etc)
2 rrvoe of Constr /Conventional Outdoor Boiler etc\
3 ifear Oriainallv Constructed
4 j(ear Last Unit was Installed
5 rrotal Installed Cao /Max Gen Name Plate Ratinas-MIM
6 Net Peak Demand on Plant - MW (60 minutes)
7 Plant Hours Connected to Load
B Net Continuous Plant Capabilitv (Meaawatts)
9 WI/hen Not Limited bv Condenser Water
10 WI/hen Limited bv Condenser Water
11 "veraae Number of Employees
12 Net Generation Exclusive of Plant Use - KWh
13 Cost of Plant: Land and Land Riahts
14 Structures and lmorovements
14.1 IReseNOk Dams and Waterwavs
15 Eauicment Costs
15.1 IRoads. Railroads, and Bridaes
15.2 Collector Svstem
15.3 'nverters
16 "sset Retirement Costs
17 ll"olal Cost
18 Cost per KW of Installed Capacitv (line 1715) lncludina
19 Production Expenses: Oper, Supv, & Enar
20 Fuel/Water for power
21 Coolants and Water (Nuclear Plants Only)
22 Steam/Hvdrau/ic Excenses
23 Steam From Other Sources
24 Steam Transferred /Cr)
25 Electric Excenses
26 Misc !Stearn (or Nuclear)] Power Excenses
27 Rents
28 "llowances
28.1 iRECs
29 Maintenance Supervision and Enaineerina
30 Maintenance of Structures
31 Maintenance of Boiler (or reactor) Plant
32 Maintenance of Electric Plant
32.1 Maintenance of Hvdraulic Plant
32.2 Maintenance of Collector Svstem
32.3 !Maintenance of Inverters
33 Maintenance of Misc !Steam /or Nuclear\l Plant
34 ll"otal Production Expenses
35 Exoenses cer Net KWh
36 Fuel: Kind (Coal, Gas. Oil, or Nuclear)
37 Unit (Coal-tons/Oil-barrel/Gas-mcf/Nuclear-indicate)
38 Quantity (Units) of Fuel Burned
39 ~va Heat Cont - Fuel Burned (btu/indicate if nuclear)
40 ~VQ Cost of Fuel/unit, as Delvd f.o.b. durinQ year
41 ~verage Cost of Fuel per Unit Burned
42 "veraae Cost of Fuel Burned per Million BTU
43 ~verage Cost of Fuel Burned per KWh Net Gen
44 ~verage BTU per KWh Net Generation
FERC FORM NO. 1 (ED. 12-22) Page 402
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1
59936
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
IThis Report Is:
(1)
An Original
(2)
A Resubmission
lpate of Report(Mo,
Da, Yr)
jEear/Period of Report
nd of
[STEAM-]ELECTR/C GENERATING PLANT STATISTICS (Large Plants)(Continued)
9. Items under Cost of Plant are based on U.S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load
Dispatching, and Other Expenses Classified as other Power Supply Expenses. 10. For IC and GT plants, report Operating Expenses, Account Nos.
547 and 549 on Line 25 "Electric Expenses," and Maintenance Account Nos. 553 and 554 on Line 32, "Maintenance of Electric Plant." Indicate plants
designed for peak load service. Designate automatically operated plants. 11. For a plant equipped with combinations of fossil fuel steam, nuclear
steam, hydro, internal combustion or gas-turbine equipment, report each as a separate plant. However, if a gas-turbine unit functions in a combined
cycle operation with a conventional steam unit, include the gas-turbine with the steam plant. 12. If a nuclear power generating plant, briefly explain by
footnote (a) accounting method for cost of power generated including any excess costs attributed to research and development; (b) types of cost units
used for the various components of fuel cost; and (c) any other informative data concerning plant type fuel used, fuel enrichment type and quantity for the
report period and other physical and operating characteristics of plant.
Plant Name:
(d)
Plant Name:
(e)
Plant Name:
(I)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
14.1
15
15.1
15.2
15.3
16
17
18
19
20
21
22
23
24
25
26
27
28
28.1
29
30
31
32
33
34
35
36
37
38
39
40
41
42
FERC FORM NO. 1 (ED. 12-22) Page 403
[Delete Pages 406–407]
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32.1
32.2
32.3
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Ii:1)111s Keportn1s:Original
Name of Respondent
2)
lpate of Report(Mo,
Da, Yr)
R
I
59937
~;ar/Period of ReportEnd
Resubmission
GENERATING PLANT STATISTICS (Small Plants)
1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants, [aRG} pumped
~orage plants, and non-hydro renewable plants of less than 10,000 Kw installed capacity (name plate rating). 2. Designate any plant leased from
pthers, operated under a license fromthe Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts
in a footnote. If licensed project, give project number in footnote.
ms1a11ea 1,;apaC11y
Ne! t'eaK
Year
Net Generation
Line
Name Plate Rating
Cost of Plant(f)
Orig.
Name of Plant(a)
Excluding Plant
Const.
(In MW)
Use
No.
(e)
(b)
(c)
~gffl~~~->~l
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
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FERC FORM NO. 1 (ED. 12-22) Page 410
59938
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
IDate of Report(Mo,
Da, Yr)
~: nlS Keport IS:
1)
2\
R
n Original
1
Resubmission
GENERATING PLANT STATISTICS (Small Plants) (Continued)
~;ar/Period of ReportEnd
~- List plants appropriately under subheadings for steam, hydro, nuclear, non-hydro renewable, internal combustion and gas turbine plants. For nuclear,
~e instruction 11, Page 403. 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 5. If any plant is
~quipped with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat
~rom the gasturbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (Incl Asset
Retire. Costs) Per MW
(g)
OperationExc'I.
Fuel
(h)
'"roauct1on t.xpenses
t-ue1
(i)
Maintenance
Kind of Fuel(k)
0)
Fuel Costs (in cents
(per Million Btu)
(I)
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
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FERC FORM NO. 1 (ED. 12-22) Page 411
59939
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
This Repon is:
Date of Report
(Mo., Da., Yr.)
(1) □
An Original
(2) □ A Resubmission
ENERGY STORAGE OPERATIONS (Lanze Plants)
Year/Period of Report
Eod of
l. Large Plants are plants of 10,000 KW or more.
2. In columns (a) and (b) [and (c)J report tbe name oftbe energy storage project[, functional classification (Production, Transmission, Uistribution)J, and location.
3. In column ([d] c), report Ylegawatt hours (MWH) purchased, generated, or received in exchange transactions for storage.
4. In columns [(e)] (d), (e) and if,)[(f) and (g)] report MWHs delivered to the grid to support production, transmission and distribution. The amount reported in column [(d)] (c)
should include MWHs deliverediprovided to a generator's own load requiremems or used for tbe provision of ancillary services.
5. In columns [(h), (i), and (i)l (g), (h), and (i), report MWHs lost during conversion, storage and discharge of energy.
6. In column [(k)] (j) report the MWHs sold.
7. In column [(I)]~. report revenues from energy storage operations. In a footnote, disclose the revenue accounts and revenue amounts related to the income generating
activity.
8. In column [(m)] (l), report tbe cost of power purchased for storage operations and reported in Account 555.l, Power Purchased for Storage Operations. If power
was purchased from an affiliated seller specify how the cost of the power was determined. In columru; [(n) and (o)] (m) and (n), report fuel costs for storage
operations associated with self-generated power included in Account 501 and other costs associated with self-generated power.
9. In column[s (q), (r) and (s) J (p) repon tbe total project plant costs including but not exclusive ofland and land rights, structures and improvements, energy
storage equipment, turbines, compressors, generators, switching and conversion equipment, lines and equipment whose primary purpose is to integrate or tic
enerl!V storae:e assets into the oower !!:rid, and anv other costs associated with the enerl!V storae:e oroiect included in the oronertv accounts listed.
Name of the Energy Storage Project
(a)
Line
No.
l
2
3
4
LFunctional
Classification
rh)l
Delete col
MWlls
([d Jc)
Location oftbe Project
([c ]b)
5
TOTAL
FERC FORM NO. 1 (ED. 12-22) Page 414
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7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
59940
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
This Report is:
(1) □
An Original
(2) □ A Resubmission
Date of Report
(Mo., Da_, Yr.)
Ycar/Period of Report
End of
ENERGY STORAGE OPERATIOI\S (Large Plants) (Continued)
MWHs delivered to the grid to support
Line
No.
Production
(feld)
Transmission
Distribution
([Ile)
(I g]/)
MWHs Lost During Conversion, Storage and Discharge of
Enerev
Production
Transmission
DislribuLion
2014
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FERC FORM NO. 1 (ED. 12-22) Page 415
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Kame of Respondent
This Report is:
An Original
(1) □
(2) □ A Resubmission
Date of Report
(Mo., Da., Yr.)
59941
Year/Period of Report
End of
ENERGY STORAGE OPERATIONS (T ,arge Plants) (Continued)
Line
'Jo.
Power Purchased for Storage
Fuel Costs from
Operations (555.1)
(Dollars)
([m]l)
associated fuel accounts
for Storage Operations
Associated with SelfGenerated Power
Other Costs Associated
with Self-Generated
Power
(Dollars)
([o ]n)
Project Costs
included in
([p Jo)
[Production
(Dollars)
(q)]
rTransmission
(Dollars)
(r)]
[Distribution
(Dollars)
(s)]
Total Project Plant
Cosls
(p)
(Dollars)
(fn lm)
1
2
3
4
5
6
7
8
9
10
11
Account 101
Account 103
Account 106
Account 107
Other
Delete col
Delete col
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Total
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FERC FORM NO. 1 (ED. 12-22) Page 416
59942
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Kame of Respondent
This Report is:
An Original
(1) □
(2) u A Resubmission
Date of Report
(Mo., Da., Yr.)
Year.lPeriod of Report
End of
ENERGY STORAGE OPERATIONS (Small Plants)
l. Small Plants are plants less than 10,000 KW.
2 In columns (a)[,] and (b) [and (c)J report the name of the energy storage project, [functional classification (Production, Transmission, Uistribution)J, and location.
3. In column ([d Jc), report project plant cost including but not exclusive of land and land rights, structures and improvements, energy storage equipment and any other costs
associated with the energy storage project.
4. In column ([e ]d), report operation expenses excluding fuel, ([f ]e), maintenance expenses, ([g ]f) fuel costs for storage operations and ([h Jg) cost of power purchased for
storage operations and reported in Account 555.l, Power Purchased for Storage Operations. If power was purchased from an affiliated seller specify how the cost of the power
was determined.
5. If any other expenses, report in column ([i ]h) and footnote the nature of the item(s).
Name of the Energy Storage Project
(a)
Linc
No.
[Functional
Classification
(b)l
Delete col
l
2
3
4
5
6
7
8
9
10
11
12
Location of the Project
([c ]b)
Project
Cost
2014
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15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Kame of Respondent
This Report is:
(1) □
An Original
(2) □ A Resubmission
Date of Report
(Mo., Da., Yr.)
59943
Year/Period of Report
End of
ENERGY SH>RAGE OPERATIONS (Small l'lantsXContinued)
Plant Operating Expenses
Line
No.
Operations
(Excluding Fuel
used in Storage
Operations)
([e ]cl)
Maintenance
([f]e)
Cost of fuel used
in storage operations
([g ]/)
Account No. 555.1,
Power Purchased
for Storage
Operations
([h Jg)
Other Expenses
([I ]h)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
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FERC FORM NO. 1 (ED. 12-22) Page 420
59944
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
INDEX
PaqeNo..
J..c=-ility pJ..m:t; •••••••••••••••••••••••• --- •••• --·· •••• --· •••••••••••• -- ••••••••.•••• ··-· ••••••••••••• 219
al>ilit-J" pJ..m:t; l ~ l •••••••••.•.••••••••••••••••.•••••.•••••••••••••••••••••.••••••••••••••• 200-21>1
~
:&,-.,. ,..,.,ix,::iat:M ~ . , ••••••••••••••••••• ---· •••• --- ••••••••••.••••••••••••.••••••.•••••••• 256-257
l l ~ s iOl'ldi mll:i!l ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 22B-229
~ion
:m:i.!K,e~ ••••••••• - · · · •••••••••••••••••••••••••• --- ••••••••••••••••••••••••••••••••••••••••••• 240
·······--······---·········································----····-···········202-203
o£ mae:rest; on del$ u, ...................•......••.....................•.......•.....•..........•. 256-257
~ t i - ••••...••••.... --- ....••••....• - •.... - --· .... - - .......•••....•••..... -·- .... --· ....• -- •... ---· i,
I!..l..ineit .oihe,ot;
~ t ; i . - •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••
_ , , ·I:<) • • • • • • - · · • • • • • - · · · • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • . • • • • • • • • • • • • • • • • • • • • • • • • •
110-112
122-123
Bmld.5 • • • • • • •••• • • • •••• • • • • •••• • • • ---- ••••••••••••••.••••••••• - •••••••••••••••••••••••• ··-· ••••••••• 256-257
Cap:i1'.al lhlacl: ••••••••••••••••••••••••.••.••••••• ---- ••.•••••••••••••.• ·---· •••••••••• --· ••.•• ---- ••.•• 251
~ . , ....... ... . . . . ..... .. ........ ... . . . . ......... . .......................................... 254'
pE&liuas •......•.............•..•.....••....•.•......••.....•......••........•...••.•....••.•...•. 252
~ •••••••••.••••••••. ---· ••••••••••• -··· ••.•••••••.••••••••••••••••••••••••••••••••••••••• 251
""31:,si:,ril,ed ••••••.•••••••••••••••••••••••••••••••.•••••••••••••••••••••••••••••••••• · · - · ••••••••••••• 252
Cash £J.ovs,
Sl>a1>1!1111!nt
o£ •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 120-lll
~
:i:ap:u:t;ant dw:mg- y,,,ar ·········--···································---························ 1Qa....c109
0:=,t:rul:!l:ian
1N>:rk :i'n p:rogress - C!l:lllllllll!1 Ultility plan1; •••••••••.•..••••.•••••••••••••••••••••.••.•••••••••••••••• 356
1N>:rk .in p:ragz,ess - ~ k •.••••.••.•••••••••••••.••••••••••••••••••••••••••••••••••••••••••••.•• 216
:rk .in~"" - othm:: m.il:i.1;y
Omtrol.
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FERC FORM NO. 1 (ED. 12-22)
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
59945
INDEX (continued}
page No.
Schedt.e
Deferred
a:ediltol, <>!;be:,:---- . . . . . . . . . . . . . . . . . . . . . . . . . . . ---- ••••••••••••••••••• --- ••••••••••• ·--- •••• ·-- •••••• 269
do/hit.,, mi.scell.ameowl • ·--· •••••••..•••••••.•••••.••.••••••••••••.•••••••••. --- ..................... 233
;i...,._, t ........ ~ t ; e c l - ~=l:e!:I
......d.i•a.1>i.cm p:rapert;y. --- ............. --- •••. ---· ••••••••••• ---· ••••••.••••••••••••••.•••.•.••••• 273-273
1:a.Joe!!I ~ t e d - ct:h!!r pry · · · · · · ' " · · · · · · · · · · · · · · - · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 274~275
.inc>a1m 1:a.Joe"' a=..,.Jao,ed - C>l;be:r •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 276-277
:t.......... _,,, ~ a t e d - poUnti2014
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FERC FORM NO. 1 (ED. 12-22)
59946
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
TABLE OF CONTENTS
PART
TITLE
PAGE
Instructions ...................................................................................................................................................................2
Identification ...............................................................................................................................................................3
Annual Report Corporate Officer Certification .................................................................................................. 3a
Comparative Balance Sheet ................................................................................................................................4-5
Statement of Income for the Year .......................................................................................................................6-8
Statement of Retained Earnings ..............................................................................................................................9
Statement of Cash Flows ...................................................................................................................................10-11
Statement of Accumulated Comprehensive Income and Hedging Activities ................................... l 2(a) (b)
Notes to Financial Statements ..........................................................................................................................13- l 4
Allowances and RECs .........................................................................................................................................15-l 6
Other Regulatory Assets .......................................................................................................................................... l 7
Data on Officers and Directors .............................................................................................................................. 18
Accumulated Provision for Depreciation and Amortization of Utility Plant .................................................... 19
Capital Stock Data .................................................................................................................................................. 19
Long-Term Debt Data .............................................................................................................................................. 19
Other Regulatory Liabilities .....................................................................................................................................20
Electric Sales Data for the Year .............................................................................................................................21
Electric Operation and Maintenance Expense .................................................................................................. 21
Sales for Resale .........................................................................................................................................................22
Purchased Power .....................................................................................................................................................23
Utility Plant Data .......................................................................................................................................................24
Footnote Data ..........................................................................................................................................................25
Purchases and Sales of Ancillary Services ............................................................................................................ 26
Monthly Transmission System Peak Load .........................................................................................................27-28
Transmission Service and Generation Interconnection Study Costs ............................................................... 29
Amounts Included in ISO/RTO Settlement Statements ...................................................................................... 30
I
II
Ill
IV
V
VI
VII
VIII
IX
X
XI
XII
XIII
XIV
xv
XVI
XVII
XVIII
XIX
xx
XXI
XXII
XXIII
XXIV
XXV
SUBSTITUTE PAGES FOR NONMAJOR RESPONDENTS USING ACCOUNTS
DESIGNATED FOR MAJOR CLASSIFICATION (Part l 01)
Ill
Comparative Balance Sheet (110-113)
Statement of Income for the Year (114-11 7)
Statement of Retained Earnings for the Year (118-119)
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization
and Depletion (200-201, 204-207)
Accumulated Provision for Depreciation of Electric Utility Plant (219)
Electric Operating Revenues (300-301)
Sales for Resale (310-311)
Electric Operation and Maintenance Expenses (320-323)
Purchased Power (326-327)
IV
V
xx
XII
XVI
XVIII
XVII
XIX
INSTRUCTIONS FOR FILING FERC Form No. 1-F
GENERAL INFORMATION
l. Purpose
FERC Forms 1-F and 3-Q are designed to collect financial and
operational information from nonmajor public utilities and licensees
subject to the jurisdiction of the Federal Energy Regulatory
Commission
II.
Who Must Submit
Each Nonmajor Public Utility or Licensee, as classified in the Commission's Uniform System of Accounts Prescribed for Public Utilities
Each Nonmajor public utility or licensee classified as Class C
or Class D prior to January l, 1984, may continue to file only
the basic financial statements -Parts Ill, IV and V.
Note: Nonmajor means having total annual sales of l 0,000
megawatt-hours or more in the previous
calendar vear and not classified as "Maior."
FERC FORM NO. 1-F (REVISED 12-22) Page 1
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and Licensees Subject to the Provisions of the Federal
Power Act (18 CFR Part 101 (U.S. of A.) must submit FERC
Form 1-F (18 C.F.R. § 141.2) Filers required to submit FERC
Form 1-F must also submit FERC Form 3-Q (18 C.F.R. §
141.400).
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
This Report is:
(1) G An Original
(2) G A Resubmission
Name of Respondent
I .I T Ill:
1111
11 'E E J
J
(a)
01
Utility plant (101 - 107 114 118)
02
Accumulated Provision for Depreciation and Amortization (110, 119)
ITU l 'L .I (_
2)
L
a
Utility Plant Adjustments (116)
Gas Stored Underground - Noncurrent
J ,nutilitv OD 1Itv { - ')
Less Accumulated Provision For Depreciation and Amortization Credit (122)
08
Noncurrent Portion of Allowances and RECs
Other Investments and Special Funds (124-129)
un nt m ,... c -u ,.,
t :
09
11
12
13
14
18
PreDavments (165)
Miscellaneous Current and Accrued Assets (174)
Derivative Instrument Assets ( 175)
17
,
--
_.._
Deriv ti
23
TOTAL CURRENT AND ACCRUED ASSETS (Enter total of lines 11
thru 22)
24
25
Deferred Debits:
Unamortized Debt Expense (181)
-u
27
28
29
31
32
33
34
35
lotter on DSK11XQN23PROD with PROPOSALS2
Temporary Cash Investments (136)
Notes and Accounts Receivable (141, 142, 143, 145, 146)
(Reoort amounts avv/icable to associated comoanies in a footnote)
19
20
21
)
Balance at End of
Year
(c)
Cash and Workina Funds (130)
Accumulated Drovision for Uncollectible Accounts - Credit (144)
Plant Materials and Operating SuDDlies (154)
.
(
. I)
JI
111
.i::
. ,fc
(Less) Noncurrent Portion of Allowances and RECs
Gas Stored (164.1, 164.2)
15
,HE T
lnstru
ts ss ts - He
es (17 )
-
(
')
:irn 1rv JD• 1rtv L
-· 1
Unrecovered Plant and Reaulatorv Study Costs (182.2)
Other Regulatory Assets (182.3)
Miscellaneous Deferred Debits (186)
')
Di ,DC iti ,,. ,t itilitY 'lmt (
L
- iii
"'rr
Unamortized Loss on Reacquired Debt (189)
Accumulated Deferred Income Taxes (190)
Unrecovered Purchased Gas Costs (191)
TOTAL DEFERRED DEBITS (Enter total of Lies 25 thru 33)
TOTAL ASSETS AND OTHER DEBITS (Enter total lines 03 thru 09, 23
and 34)
FERC FORM NO. 1-F (REVISED 12-22) Page 4
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u
07
Year of Report
Dec31, _ _
Balance at Beginning
of Year
(b)
Assets and Other Debits
04
05
Date of Report
(Mo, Da, Yr)
59947
59948
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
This Report is:
(1) G An Original
(2) G A Resubmission
Name of Respondent
Date of Report
(Mo, Da, Yr)
Year of Report
Dec31, _ _
PART IV: STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenues and
expenses from Utility Plant Leased to others, in the other Utility
column (h, I or j, k) in a similar manner to a utility department.
Spread the amount(s) over lines01 to 22 as appropriate. Include
these amounts in column (b) and (c) totals.
2. Report amounts for ace ount 414, other Utility Operating
Income, in the same manner as accounts 412 and 413.
3. Provide an explanation in Part VII. Notes to Financial Statements of such unsettled rate
proceedings where a contingency exists that refunds of a material
amount may need to be made to the utility's customers or which
may result in a material refund to the utility with respect to power
or gas purchases. State for each year affected the gross revenues
or costs to which the contingency relates and the tax effects;
include an explanation for the major factors which affect the rights
of the utility to retain such revenues or to recover amounts paid
with respect to power or gas purchases.
Total (d to k)
Accou
nt
Electric Utility
Current Year
Change From
Previous
Year
Current Year
Change From
previous
Year
(b)
(c)
(d)
(e)
----
0
02
03
0
05
06
ti
08
m
t
osts
account
09
12
Taxes other Than Income Taxes 408.1
15
17
18
20
21
22.1
22.2
23
TOTAL UTILITY OPERATING EXPENSES
Enter total oflines 04 thru 22.2
24
Net Utility Operating Income
Enter total of line 02 less 23
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FERC FORM NO. 1-F (REVISED 12-22) Page 6
59949
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
This Report is:
(1)
(2)
G
G
Date of Report
Year of Report
(Mo, Da, Yr)
An Original
Dec31, _ _
A Resubmission
PART IX: ALLOWANCES AND RECS (Accounts 158.1, [and ]158.2, 158.3, and 158.4)
1. Report below the particulars (details) called for concerning
4. Report the allowances and RECs transactions by the period they
are first eligible for use: the current year's allowances and RECs in
allowances (list by the type of allowances, i.e. S02, NOx,
etc.) and RECS.
columns (b}-(c), allowances and RECs for the three succeeding
2. Report all acquisitions of allowances and RECs at cost.
years in columns (d)-(I), starting with the following year, and
3. Report allowances and RECs in accordance with a weighted
allowances and RECs for the remaining succeeding years in
columns U)-(k).
average cost allocation method and other accounting as
prescribed by General Instruction No. 21 in the Uniform
5. Report on line 4 the authoritative agency [Environmental Protection
System of Accounts.
Agency (EPA)] issued allowances. Report withheld portions on
lines 36-40.
Allowance Inventory and RECs
(Accounts 158.1, 158.3, and
158.4)
Line
No
20- -
Current Year
No
(b)
Arnt.
(c)
No.
(d)
Arnt.
(e)
(a)
01
02
03
04
05
06
07
08
Balance-BeaInnina of Year
Acquired During Year:
Issued {Less Withheld Allow. l
Returned by IEPAl authoritative aaencv
Purchases/Transfers:
U!:1
1U
11
12
13
14
16
16
Total
17
Relinquished During Year:
Charges to Account 509.1, 509.2,
and509.3
,,ner.
18
HI
20
21
22
Cost of Sales Transfers:
:.!3
.!4
26
Total
Balance-Ena or Year
30
31
32
33
34
35
36
37
4ti
Net Sales Proceeds (Other)
Gains
Losses
Allowances Withheld
Account 158.2)
Balance-Beainnina of Year
Add: Withheld by IEPAl authoritative aaencv
ueauct: t-2014
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31S
39
40
41
42
43
44
45
Sales:
Net Sales Proceeds (Assoc. Co.)
59950
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Date of Report
(Mo, Da, Yr)
This Report is:
(1) G An Original
(2) G A Resubmission
Name of Respondent
Year of Report
Dec31, _ _
PART IX: ALLOWANCES AND RECS (Accounts 158.1 [and ]158.2, 158.3, and 158.4)
(Continued)
6. Report on line 5 allowances returned by an authoritative agency [the EPA].
8. Report lines 22-27 the names of purchasers/transferees of allowanc s
Report on line 39 the authoritative agency [EPA]'s sales of the withheld
and RECs disposed of and identify associated companies.
9. Report the net costs and benefit s of hedging transactions on a
allowances. Report on lines 43-46 the net sales proceeds and gains/losses
separate line under purchases/transfers and sales/transfers.
resulting from the authoritative agency[ EPA]'s sale or auction of the
10. Report on lines 32-35 & 43-46 the net sales proceeds and gains or
withheld allowances.
7. Report on lines 8-14 the names of vendors/transferors of allowances and
losses from allowance and RECs sales.
RECs acquired and identify associated companies (See "associated
company" under "Definitions" in the Uniform System of Accounts).
20
No.
(f)
Future Years
19
Arnt.
(g)
No.
(h)
Arnt.
No.
(j)
(I)
Totals
Amt.
No.
(k)
(I)
Arnt.
(m)
Line
No.
01
02
03
04
05
06
0/
08
09
10
11
12
13
14
15
16
1/
18
19
20
21
22
23
24
L:J
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
FERC FORM NO. 1-F (REVISED 12-22) Page 16
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4:l
43
44
45
46
59951
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
PART XVII: ELECTRIC OPERATION AND MAINTENANCE EXPENSES
L
I
N
E
N
0
ITEM
OPERATION&
MAINTENANCE
EXPENSES
(a)
(b)
$
2
3
4
5
6
Production expenses:
Steam generation .........................................................
Hydraulic generation .......................................................
other generation ..........................................................
Purchased power (including power exchanges) ..................................
.
.
.
.
other power supply expenses ................................................ .
6.1
Solar generation .................................................................................................. .
6.2
6.3
\M'nd generation .................................................................................................. .
Other non-hydro renewable generation ..... .............................................................. .
7
8
8.1
9
10
11
12
Total production expenses ................................................. .
Transmission expenses ..................................................... .
Energy storage expenses .......................................................................................
Distribution expenses ...................................................... .
Customer accounts expenses ................................................ .
Customer service and informational expenses ................................... .
Sales expenses .......................................................... .
13
14
Administrative and general expenses .......................................... .
Total electric operation and maintenance expenses ............................. .
$
$
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FERC FORM NO. 1-F (REVISED 12-22) Page 21
59952
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
This Report is:
(1) G An Original
(2) G A Resubmission
Name of Respondent
Date of Report
Year of Report
(Mo, Da, Yr)
Dec 31,
PART XX: UTILITY PLANT DATA
Line
No.
Balance at
Beginning
of Year
(b)
Item
(a)
1
2
3
4
5
6
6.1
6.2
6.3
7
8
9
10
11
12
Additions
During
Year
(c)
Retirements
During
Year
(d)
Transfers
and
Adjustments
(e)
Balance at
End of
Year
(f)
Electric utility plant
Electric plant in service:
Intangible plant .......
Production Plant:
Steam production ....
Hydraulic production
Solar production
1/vfnd production
Other non-hydro renew
other production ....
Transmission plant ....
Distribution plant .....
Energy storage plant .....
General plant ........
Total electric plant in
Service[s] ..........
13
Property Under Capital Leases
14
15
16
Electric plant purchased ...
Electric plant sold ........
Electric plant in process of
reclassification ..........
Electric plant leased to others
17
18
19
20
21
Electric plant held for future
use ...................
Construction work in progress
-Electric ..............
Electric plant acquisition
adjustments ............
other electric plant
adjustments (explain) .....
...................
22
23
Plant of other utility
departments (specify) .....
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
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24
Total electric plant ...
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
42
43
44
45
46
47
59953
Total Utility Plant. ...
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FERC FORM NO. 1-F (REVISED 12-22) Page 24
59954
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
Line
No.
Acco
unt
Num
her
Tltleof
Accoun
I
(a)
(b)
37
38
39
40
41
41.1
41.2
Total Nuclear Power Generation
Operation Expenses
528532
Total Nuclear Power Generation
Maintenance Expenses
(d)
(a)
Nonassociate
Company
Indirect Cost (g)
Nonasso
ciate
Compan
yTotal
Cost
551- Total Other Power Generation
554.1 Maintenance Expenses
555557
558.1558.5
Total other Power Supply Operation
Excenses
Total Solar Power Generation
Operation Expenses
558.6558.17
Total Solar Power Generation
Maintenance Expenses
558.20
Total IMnd Power Generation
Operation Expenses
558.37
559.1559.5
Total IMnd Power Generation
Maintenance Expenses
Total Other Non-hydro Renewable
Power Generation Operation
Exoenses
559.6550.16
41.6
43
(c)
Nonassociate
Company
Direct Cost
(f)
546- Total Other Power Generation
550.1 Operation Expenses
558.25
42
Associate
Company
Total Cost
Dec 31,
541- Total Hydraulic Power Generation
545.1 Maintenance Expenses
-
41.5
Associate
Company
Indirect Cost
Year/Period of
Report
535- Total Hydraulic Power Generation
540.1 Operation Expenses
41.3 558.24
41.4
Associate
Company Direct
Cost
Resubmission
Date(Mo, Da,
Yr)
(h)
517525
35
36
This Report Is:
(1)
An Original
(2)
A
Resubmission
Total Other Non-hydro Renewable
Power Generation Maintenance
Exoenses
Operation Supervision and
Enaineerina
561.1 Load Dispatch-Reliability
560
561.2 Load Dispatch-Monitor and Operate
Transmission System
44
561.3 Load Dispatch-Transmission Service
and Scheduling
45
46
561.4 Scheduling, System Control and
47
561.5 Reliability Planning and Standards
48
561.6 Transmission Service Studies
49
561.7 Generation Interconnection Studies
Disoatch Services
Development
Development Services
562
Station Expenses (Major Only)
52
563
53
564
54
565
Overhead Line Expenses (Major
Only)
Underground Line Expenses (Major
Onlvl
Transmission of Electricity by others
Major Only)
566
Miscellaneous Transmission
Expenses (Major Only)
567
Rents
55
56
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lotter on DSK11XQN23PROD with PROPOSALS2
561.8 Reliability Planning and Standards
50
51
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
567.1
57
58
568
59
60
61
59955
Operation Supplies and Expenses
(Nonmajor Only)
Total Transmission Operation
Expenses
Maintenance Supervision and
Engineering (Major Only)
Maintenance of Structures (Major
Onlv)
569.1 Maintenance of Computer Hardware
569
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FERC FORM NO. 60 (REVISED 12-22) Page 304
59956
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
Line
Acco
uni
Num
No.
ber
This Report Is:
(1)
An Original
A
(2)
Resubmission
Tltleof
Account
Associate
Company Direct
Cost
Associate
Company
Indirecl Cost
Associate
Company
Total Cost
(c)
(d)
(e)
Resubmission
Date(Mo. Da,
Yr)
Year/Period of
Report
Dec 31,
Nonassociate
Company
Direct Cost
(I)
(b)
69
70
Nonasso
ciate
Compan
yTotal
Cost
(hi
(a)
574
Nonassociate
Company
Indirect Cost (g)
Maintenance of Transmission Plant
(Nonmajor Only)
Total Transmission Maintenance
Exoenses
71 575.1- Total Regional Market Operation
575.8 Expenses
72 576.1- Total Regional Market Maintenance
576.5 Exoenses
72.1 tl77.1- Total Energy Storage Operation
577.5 Exoenses
72.2 .578.1- Total Energy storage Maintenance
578.11 Exoenses
73 580- Total Distribution Operation
589
Exoenses
74 590. Total Distribution Maintenance
598
Exoenses
Total Electric Operation and
Maintenance Expenses
75
78
79
80
81
82
83
84
85
86
87
88
89
90
91
lotter on DSK11XQN23PROD with PROPOSALS2
92
93
94
95
96
700798
Production Expenses (Provide
selected accounts in a footnote)
800813
Total other Gas Supply Operation
Expenses
Total Underground Storage
Oceration Excenses
Total Underground Storage
Maintenance Expenses
814826
8:lO837
Total Other Storage Operation
Expenses
843.1- Total other Storage Maintenance
843.9 Exoenses
844.1- Total Liquefied Natural Gas
8462 Terminaling and Processing
Operation Expenses
847.1- Total Liquefied Natural Gas
847.8 Terminaling and Processing
Maintenance Exoenses
850
Operation Supervision and
Engineering
851
System Control and Load
Disoatchina.
852
Communication System Expenses
853
Compressor Station Labor and
Exoenses
854
Gas for Compressor Station Fuel
855
Other Fuel and Power for
Compressor Stations
856
Mains Expenses
857
Measuring and Regulating Station
Expenses
858
Transmission and Compression of
Gas By others
859
Other Expenses
840842.3
860
861
VerDate Sep<11>2014
Rents
Total Gas Transmission Operation
Expenses
Maintenance Supervision and
Engineering
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59957
Maintenance of Structures and
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Maintenance of Mains
Maintenance of Compressor Station
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Maintenance of Measuring And
Regulating Station Equipment
Maintenance of Communication
Eauioment
Maintenance of Other Equipment
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Exoenses
Total Distribution Operation
Expenses
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Name of Respondent
Line
No.
Acco
uni
Num
ber
(a)
This Report Is:
(1)
An Original
(2)
A Resubmission
Tmeof
Account
Associate
Company Direct
Cost
Associate Company Indirect
Cost
Resubmission
Date(Mo, Da,
Yr)
Dec 31,
Associate
Company
Total Cost
(d)
(b)
(c)
Year/Period of
Report
(e)
Nonasso
ciate
Compan
y Direct
Cost (I)
Nonassoci
ate
Company
Indirect
Cost (g)
Nonass
ociate
Campa
ny Total
Cost
(h)
105
106
107
108
109
885894
Total Distribution Maintenance
Expenses
Total Natural Gas Operation and
Maintenance Expenses
901
Supervision
Meter reading expenses
Customer records and collection
expenses
Uncollectible accounts
Miscellaneous customer accounts
expenses
Total Customer Accounts Operation
Expenses
Supervision
Customer assistance expenses
Informational And Instructional
Advertising Expenses
902
903
110
111
904
112
906
113
114
907
905
908
909
115
910
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
Miscellaneous Customer Service And
Informational Expenses
Total Service and Informational
Operation Accounts
116
Supervision
Demonstrating and Selling Expenses
913
Advertising Expenses
916
Miscellaneous Sales Expenses
Total Sales Operation Expenses
920
Administrative and General Salaries
921
Office Supplies and Expenses
923
Outside Services Employed
924
Property Insurance
925
Injuries and Damages
926
Employee Pensions and Benefits
928
Regulatory Commission Expenses
930.1 General Advertising Expenses
930.2 Miscellaneous General Expenses
931
Rents
Total Administrative and General
Operation Expenses
911
912
935
Maintenance of Structures and
Eauicment
Total Administrative and General
Maintenance Expenses
Total Cost of Service
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Name of Respondent
Amo
Total Charges for ServicesDirecl
Cost
Tttle of
Accoun
uni
Line
No.
This Report Is:
Resubmission
Year/Period of Report
Date(Mo, Da,
(1)
An Original
Yr)
Dec 31,
(2)
A
Resubmission
Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)
I
Num
ber
(a)
Total Charges for
Services Indirect
Cost
Total Charges for
Services Total
Cost
(D
(k)
(i)
(b)
36
37
38
39
40
41
41.1
517•
525
Total Nuclear Power Generation
Operation Expenses
528·
532
Total Nuclear Power Generation
Maintenance Expenses
535.
540.1
Total Hydraulic Power Generation
Operation Expenses
541·
545.1
Total Hydraulic Power Generation
Maintenance Expenses
546,
550.1
Total other Power Generation
Operation Expenses
551·
554.1
Total Other Power Generation
Maintenance Expenses
555.
557
Total Other Power Supply Operation
Exoenses
558.1558.5
Total Solar Power Generation
Operation Expenses
558.6558.17
Total Solar Power Generation
Maintenance Expenses
558 20558.24
Total Wind Power Generation
Operation Expenses
558.25558.37
Total Wind Power Generation
Maintenance Expenses
559.1559.5
Total Other Non-hydro Renewable
Power Generation Operation
41.2
41.3
41.4
41.5
41.6
42
43
Exoenses
559.655916
Total Other Non-hydro Renewable
Power Generation Maintenance
Exoenses
560
Operation Supervision and
Enaineerina
Load Dispatch-Reliability
Load Dispatch-Monitor and Operate
Transmission System
561.1
561.2
44
561.3
45
46
Load Dispatch-Transmission Service
and Scheduling
5614
Scheduling, System Control and
Dispatch Services
47
561.5
48
49
561.7
Reliability Planning and Standards
Develooment
Transmission Service Studies
Generation Interconnection Studies
Reliability Planning and Standards
Development Services
561.6
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50
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52
562
53
564
54
565
563
566
55
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Station Expenses (Maior Onlvl
overhead Line Expenses (MaJor
Onlvl
Underground Line Expenses (Major
Only)
Transmission of Electricity by Others
/Maior Onlv)
Miscellaneous Transmission
Expenses (Major Only)
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56
567
567.1
57
58
568
59
60
61
62
63
569
569.1
569.2
569.3
569.4
64
65
570
66
571
67
572
573
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Rents
Operation Supplies and Expenses
(Nonmajor Only)
Total Transmission Operation
Expenses
Maintenance Supervision and
Engineering (Major Only)
Maintenance of Structures (Major
Onlv)
Maintenance of Computer Hardware
Maintenance of Computer Software
Maintenance of Communication
Eauipment
Maintenance of Miscellaneous
Regional Transmission Plant
Maintenance of Station Equipment
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Name of Respondent
This Report Is:
(1)
An Original
A
(2)
Resubmission
Resubmission
Date(Mo, Da,
Yr)
Year/Period of Report
Dec 31,
Schedule XVI-Analvsis of Charaes for Service- Associate and Non-Associate Companies {continued)
Acco
uni
Num
ber
la)
574
69
70
71
72.1
577.1- Total Energy Storage Operation
577.5 Expenses
72.2
578.1- Total Energy Storage Maintenance
578.11 Expenses
73
580589
74
590598
700798
800813
Total Distribution Operation
Exoenses
Total Distribution Maintenance
Expenses
78
814826
Exoenses
Production Expenses (Provide
selected accounts in a footnote)
830837
Total Other Gas Supply Operation
Expenses
Total Underground Storage
Ooeration Expenses
Total Underground Storage
Maintenance
80
840842.3
Exoenses
Total Other Storage Operation
Expenses
81
843.1- Total Other Storage Maintenance
843.9 Exoenses
83
/k)
Total Electric Operation and
Maintenance
77
82
m
Maintenance of Transmission Plant
(Nonmajor Only)
576.1- Total Regional Market Maintenance
576.5 Expenses
79
Total Charges for
Services Total
Cost
(i)
(b)
72
76
Total Charges for
Services Indirect
Cost
Total Transmission Maintenance
Exoenses
575.1- Total Regional Markel Operation
575.8 Expenses
75
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844.1- Total Liquefied Natural Gas
846.2 Terminaling and Processing
Ooeration Expenses
847.1- Total Liquefied Natural Gas
847.8 Terminaling and Processing
84
850
85
851
86
87
852
88
89
854
853
855
90
91
857
92
858
93
94
95
860
856
859
VerDate Sep<11>2014
Maintenance Exoenses
Operation Supervision and
Enoineerino
System Control and Load
DispatchinQ.
Communication Svstem Exoenses
Compressor Station Labor and
Expenses
Gas for Comoressor Station Fuel
other Fuel and Power for
Compressor Stations
Mains Expenses
Measuring and Regulating Station
Exoenses
Transmission and Compression of
Gas By others
other Expenses
Rents
Total Gas Transmission Operation
Expenses
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865
100
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Maintenance of Structures and
lmorovements
Maintenance of Mains
Maintenance of Compressor Station
Eauioment
Maintenance of Measuring And
Regulating Station Equipment
Maintenance of Communication
Eauipment
Maintenance of other Eauipment
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Expenses
Total Distribution Operation
Expenses
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Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules
Name of Respondent
Acco
unt
Line
No.
105
106
107
108
109
ber
(al
Total Distribution Maintenance
Expenses
Total Natural Gas Operation and
Maintenance Expenses
901
Suoervision
Meter readina exoenses
Customer records and collection
expenses
902
903
112
906
113
114
907
905
908
909
115
910
116
133
134
135
136
Total Charges for
Services Indirect
Cost
Total Charges for
Services Total
Cost
(i)
(kl
(i)
(b)
885894
904
125
126
127
128
129
130
131
132
Total Charges for ServicesDirect
Cost
Title of
Accoun
t
Num
110
111
117
118
119
120
121
122
123
124
This Report Is:
Resubmission
Year/Period of Report
Date(Mo, Da,
(1)
An Original
Yr)
Dec 31,
A
(2)
Resubmission
Schedule XVI-Analysis of Charqes for Service- Associate and Non-Associate Companies (continued)
Uncollectible accounts
Miscellaneous customer accounts
expenses
Total Customer Accounts Operation
Exoenses
suoervision
Customer assistance exoenses
Informational And Instructional
Advertising Expenses
Miscellaneous Customer Service
And Informational Expenses
Total Service and Informational
Operation Accounts
911
912
913
916
920
921
Suoervision
Demonstrating and Selling Exoenses
Advertising Expenses
Miscellaneous Sales Expenses
Total Sales Operation Expenses
Administrative and General Salaries
Office Suoolies and Exoenses
Outside Services Emoloved
Prooertv Insurance
925
lniuries and Damaaes
926
Emplovee Pensions and Benefits
928
Reaulatorv Commission Expenses
930.1 General Advertising Expenses
930.2 Miscellaneous General Exoenses
931
Rents
Total Administrative and General
Operation Expenses
923
924
935
Maintenance of Structures and
Equipment
Total Administrative and General
Maintenance Expenses
Total Cost of Service
FERC FORM NO. 60 (REVISED 12-22) Page 306a
[FR Doc. 2022–16610 Filed 9–30–22; 8:45 am]
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BILLING CODE 6717–01–C
Agencies
[Federal Register Volume 87, Number 190 (Monday, October 3, 2022)]
[Proposed Rules]
[Pages 59870-59963]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-16610]
[[Page 59869]]
Vol. 87
Monday,
No. 190
October 3, 2022
Part II
Department of Energy
-----------------------------------------------------------------------
Federal Energy Regulatory Commission
-----------------------------------------------------------------------
18 CFR Part 101
Accounting and Reporting Treatment of Certain Renewable Energy Assets;
Proposed Rule
Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 /
Proposed Rules
[[Page 59870]]
-----------------------------------------------------------------------
DEPARTMENT OF ENERGY
Federal Energy Regulatory Commission
18 CFR Part 101
[Docket No. RM21-11-000]
Accounting and Reporting Treatment of Certain Renewable Energy
Assets
AGENCY: Federal Energy Regulatory Commission, Department of Energy.
ACTION: Notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: The Federal Energy Regulatory Commission is issuing a notice
of proposed rulemaking proposing reforms to the Uniform System of
Accounts (USofA) for public utilities and licensees to include new
accounts for wind, solar, and other non-hydro renewable assets; create
a new functional class for energy storage accounts; codify the
accounting treatment of renewable energy credits; and create new
accounts within existing functions for hardware, software, and
communication equipment. We propose revisions to the relevant FERC
forms to accommodate these changes. We also seek comment on whether the
Chief Accountant should issue guidance on the accounting for hydrogen.
The Commission invites all interested persons to submit comments on the
proposed reforms and in response to specific questions.
DATES: Comments are due November 17, 2022.
ADDRESSES: Comments, identified by docket number, may be filed in the
following ways. Electronic filing through https://www.ferc.gov, is
preferred.
Electronic Filing: Documents must be filed in acceptable
native applications and print-to-PDF, but not in scanned or picture
format.
For those unable to file electronically, comments may be
filed by U.S. Postal Service mail or by hand (including courier)
delivery.
[cir] Mail via U.S. Postal Service Only: Addressed to: Federal
Energy Regulatory Commission, Secretary of the Commission, 888 First
Street NE, Washington, DC 20426.
[cir] For delivery via any other carrier (including courier):
Deliver to: Federal Energy Regulatory Commission, 12225 Wilkins Avenue,
Rockville, MD 20852.
The Comment Procedures Section of this document contains more
detailed filing procedures.
FOR FURTHER INFORMATION CONTACT:
Daniel Birkam (Technical Information), Office of Enforcement,
Federal Energy Regulatory Commission, 888 First Street NE, Washington,
DC 20426, (202) 502-8035, [email protected].
Todd Kuzniewski (Technical Information), Office of Enforcement,
Federal Energy Regulatory Commission, 888 First Street NE, Washington,
DC 20426, (202) 502-6381, [email protected].
Sarah Greenberg (Legal Information), Office of the General Counsel,
Federal Energy Regulatory Commission, 888 First Street NE, Washington,
DC 20426, (202) 502-6230, [email protected].
SUPPLEMENTARY INFORMATION:
Table of Contents
Paragraph Nos.
I. Introduction...................................... 1
II. Background....................................... 4
A. Previous Changes to the USofA................. 4
B. Locke Lord Petition........................... 9
C. Notice of Inquiry............................. 12
D. Comments...................................... 16
1. Non-Hydro Renewables...................... 18
2. Energy Storage............................ 21
3. Renewable Energy Credits.................. 24
4. Reporting and Ratemaking.................. 26
III. Discussion...................................... 27
A. Need for Reform............................... 27
B. Proposed Revisions............................ 32
1. Non-Hydro Renewables...................... 33
2. Energy Storage............................ 44
1. Renewable Energy Credits.................. 52
4. Hardware, Software, and Communication 58
Equipment...................................
C. Reporting..................................... 62
D. Hydrogen Guidance............................. 68
IV. Information Collection Statement................. 69
V. Environmental Analysis............................ 79
VI. Regulatory Flexibility Act....................... 80
VII. Comment Procedures.............................. 82
VIII. Document Availability.......................... 85
I. Introduction
1. The Federal Energy Regulatory Commission (Commission or FERC) is
proposing reforms to modernize the Uniform System of Accounts (USofA)
\1\ to account for the rapid changes in technology and resource mix
over the last few decades. These reforms are intended to add to the
USofA functional detail needed to inform the Commission's
responsibilities under the Federal Power Act (FPA) to ensure that rates
remain just and reasonable.
---------------------------------------------------------------------------
\1\ Uniform System of Accounts Prescribed for Public Utilities
and Licensees Subject to the Provisions of the Federal Power Act, 18
CFR part 101 (2021). Unless otherwise indicated, references to the
USofA in this notice of proposed rulemaking refer to the USofA for
public utilities and licensees.
---------------------------------------------------------------------------
2. Specifically, we propose to: (1) create new accounts for wind,
solar, and other non-hydro renewable assets; (2) establish a new
functional class for energy storage accounts; (3) codify the accounting
treatment of renewable energy credits (REC); and (4) create new
accounts within existing functions for hardware, software, and
communication equipment. These changes would also require corresponding
changes to FERC Form Nos. 1, 1-F, 3-Q (electric), and 60.\2\ We seek
comment on these
[[Page 59871]]
proposed reforms. We also seek comment on whether the Chief Accountant
should issue guidance on the accounting for hydrogen that would apply
to both public utilities and licensees and to natural gas companies.
---------------------------------------------------------------------------
\2\ Proposed edits to the FERC Form No. 60 Annual Report of
Centralized Service Companies, governed under the Public Utility
Holding Company Act (PUHCA), are the result of proposed changes to
the FERC forms for public utilities and licensees from which FERC
Form No. 60 summarily references accounts.
---------------------------------------------------------------------------
3. These proposed changes would account for new technologies,
provide transparency to inform meaningful ratemaking, and provide
useful information to stakeholders. Additionally, improving the
accounting instructions so that they specifically describe the relevant
equipment may result in fewer disputes about which accounts to use for
which equipment and improve regulatory certainty. The use of these new
discrete accounts based on functional use would also enable more
reasonable estimates for plant service lives and their recorded
depreciation, which in turn would result in more meaningful rate base,
return, and cost of service measures.
II. Background
A. Previous Changes to the USofA
4. The USofA was created by the Federal Power Commission to
facilitate the Commission's ratemaking responsibilities and uniformly
capture financial and operational information for, first, traditional
public utilities, and then natural gas pipelines.\3\ As such, the USofA
has been modified over time to account for changing technological,
legal, and market conditions.
---------------------------------------------------------------------------
\3\ 18 CFR part 101.
---------------------------------------------------------------------------
5. For example, in Order No. 552, the Commission revised the USofA
to account for sulfur dioxide emissions allowances under the 1990 Clean
Air Act Amendments.\4\ In that order, the Commission created new
inventory Accounts 158.1 (Allowance Inventory) and 158.2 (Allowances
Withheld) and new expense Account 509 (Allowances) to accommodate the
new sulfur dioxide emissions allowances. The Commission noted that some
commenters sought to classify allowances in existing accounts to
facilitate a desired ratemaking result; however, the Commission found
these comments unpersuasive because the Commission's intention in its
accounting rules is to provide sound and uniform accounting rather than
to dictate any particular ratemaking result.\5\
---------------------------------------------------------------------------
\4\ Revisions to Unif. Sys. of Accts. to Acct. for Allowances
under the Clean Air Act Amends. of 1990 & Reguly-Created Assets &
Liabilities & to Form Nos. 1, 1-F, 2 and 2-A, Order No. 552, 58 FR
17982 (Apr. 7, 1993), FERC Stats. & Regs. ] 30,967 (1993) (cross-
referenced at 62 FERC ] 61,299).
\5\ Id. at 17986.
---------------------------------------------------------------------------
6. In 2013, the Commission issued Order No. 784, which revised the
USofA and related forms to address energy storage.\6\ The Commission
created: (1) new electric plant and associated operating and
maintenance (O&M) expense accounts to record the investment and O&M
costs of energy storage assets; (2) a new purchased power account to
record the cost of power purchased for use in storage operations; and
(3) new FERC Form Nos. 1 and 1-F schedules and amended existing
schedules in those forms and FERC Form No. 3-Q (electric) to report
operational and statistical data on storage assets.\7\
---------------------------------------------------------------------------
\6\ Third-Party Provision of Ancillary Servs.; Acct. & Fin.
Reporting for New Elec. Storage Tech., Order No. 784, 78 FR 46178
(July 30, 2013), 144 FERC ] 61,056 (2013), order on clarification,
Order No. 784-A, 146 FERC ] 61,114 (2014).
\7\ Id. P 123.
---------------------------------------------------------------------------
7. Specifically, the Commission created electric plant accounts for
energy storage assets in the existing functional classifications:
Account 348 (Energy Storage Equipment--Production), Account 351 (Energy
Storage Equipment--Transmission), and Account 363 (Energy Storage
Equipment--Distribution).\8\ The Commission created corresponding new
accounts for O&M expenses: Account 548.1 (Operation of Energy Storage
Equipment) and Account 553.1 (Maintenance of Energy Storage Equipment)
for energy storage plant classified as production; Account 562.1
(Operation of Energy Storage Equipment) and Account 570.1 (Maintenance
of Energy Storage Equipment) for energy storage classified as
transmission; and Account 582.1 (Operation of Energy Storage Equipment)
and Account 592.2 (Maintenance of Energy Storage Equipment) for energy
storage classified as distribution.\9\
---------------------------------------------------------------------------
\8\ Id. P 141.
\9\ Id. P 147.
---------------------------------------------------------------------------
8. In these energy storage accounts, the installed cost of energy
storage assets is recorded based on the function or purpose the asset
serves: where an energy storage asset performs more than one purpose or
function, the cost of the asset is split among the accounts based on
the functions performed and approved rate recovery.\10\ While some
commenters argued that the requirement to allocate energy storage
assets that perform multiple functions across the relevant accounts
places an undue administrative burden on utilities, the Commission was
unpersuaded because utilities that recover the costs of storage
operations on a cost of service basis must already maintain use and
cost allocation information on the assets.\11\ Furthermore, the
Commission in Order No. 784 found that the alternative of recording all
costs of energy storage assets in a single plant account would result
in less transparent reporting.\12\
---------------------------------------------------------------------------
\10\ Id. P 126.
\11\ Id. P 133.
\12\ Id. P 135.
---------------------------------------------------------------------------
B. Locke Lord Petition
9. In Docket No. AC20-103, Locke Lord submitted a petition to the
Chief Accountant requesting confirmation that the costs of certain wind
and solar generating assets are properly booked to the ``Other
Production'' Accounts 343 (Prime Movers), 344 (Generators), and 345
(Accessory Electric Equipment).\13\ Specifically, Locke Lord proposed
to book: (1) wind turbines, solar modules, combiner circuits, and
inverters to Account 343 (Prime Movers); (2) wind turbine generators to
Account 344 (Generators); and (3) DC conductors, individual low-voltage
step up transformers, AC conductors (34.5 kV) associated with
collection systems, power cables, conduit and underground duct banks,
circuit breakers, disconnect switches and accessories, grounding
conductors and grounding transformers, collection system buses, main
and/or auxiliary transfer buses, collection system control systems,
Supervisory Control and Data Acquisition (SCADA) systems, static
capacitors and reactors, and collector system substations to Account
345 (Accessory Electric Equipment).\14\
---------------------------------------------------------------------------
\13\ Locke Lord LLP, 174 FERC ] 61,033, at P 1 (2021).
\14\ Id. P 6.
---------------------------------------------------------------------------
10. Some commenters in that proceeding argued that the petition
booked an inappropriate amount of costs, including costs related to the
collector system and SCADA, into Account 345 (Accessory Electric
Equipment), which are included in reactive power rates pursuant to the
American Electric Power Service Corp. (AEP) Methodology.\15\ Some
commenters, including the Edison Electric Institute (EEI), suggested
that the Commission consider creating new accounts for wind, solar, and
other non-hydro renewable assets to resolve this dispute.\16\
---------------------------------------------------------------------------
\15\ Id. PP 10, 13. The AEP Methodology identifies costs
associated with four groups of plant investment: (1) the generators/
exciters; (2) generator step-up transformers; (3) accessory electric
equipment; and (4) the remaining production plant investment. These
costs are then allocated between real and reactive power using an
allocation factor. Id. P 10 n.12.
\16\ Id. PP 8, 13, 16.
---------------------------------------------------------------------------
11. The Commission denied the petition, noting that the record
reflected
[[Page 59872]]
substantial disagreement about equipment functions and
categorizations.\17\ In so doing, the Commission also noted that it
would concurrently issue a Notice of Inquiry (NOI) to consider creating
separate categories of accounts in the USofA for wind and solar
generating assets.\18\ The Commission has since opened a separate
proceeding under Docket No. RM22-2-000 to gather comments and
information about potential alternative reactive power compensation
methods for both synchronous and nonsynchronous resource compensation
(86 FR 67933 (Nov. 30, 2021)).
---------------------------------------------------------------------------
\17\ Id. P 19.
\18\ Id. P 20.
---------------------------------------------------------------------------
C. Notice of Inquiry
12. On January 19, 2021, the Commission issued an NOI in the
instant docket seeking comment on the appropriate accounting treatment
for certain renewable energy assets.\19\ Specifically, the Commission
sought comment on: (1) whether to create new accounts for non-hydro
renewable energy generating assets; \20\ (2) what modifications to FERC
Form No. 1 are needed to reflect these changes; (3) whether to codify
the proper accounting treatment of the purchase, generation, and use of
RECs; and (4) whether there are rate setting implications of these
accounting and reporting changes.
---------------------------------------------------------------------------
\19\ Acct. & Rep. Treatment of Certain Renewable Energy Assets,
86 FR 7086 (Jan. 26, 2021), 174 FERC ] 61,032 (2021) (NOI).
\20\ The NOI defined non-hydro renewable assets as production
assets other than hydroelectric generators (such as solar, wind
energy, geothermal, biomass, etc.) that rely on the heat or motion
of the earth or sun's radiation to produce energy. These assets are
denoted as renewable because the power production is based on a fuel
source that is not consumed or destroyed by the generation process,
such as buried hydrocarbons (coal, oil, natural gas) or the decay of
rare irradiated heavy metals (nuclear). Biomass (trees, nut shells,
grain husks and stalks, etc.) is considered renewable, despite its
hydrocarbon source being consumed, due to its carbon release being
offset by regrowth of carbon capturing equivalent biomass. Id. P 1.
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13. The Commission explained that the USofA contains discrete
production accounts for steam, nuclear, hydraulic, and other, but does
not contain any accounts designed for solar, wind, or other non-hydro
renewable generating assets.\21\ The Commission noted that companies
record non-hydro renewable assets in the Other Production accounts of
the USofA, but that parties have disagreed which Other Production
accounts are appropriate for these assets.\22\ For example, the
Commission noted that no plant account clearly captures solar panels,
PV inverters, wind generation towers, or the computer hardware and
software required to operate wind and solar generators.\23\ Similarly,
the Commission explained that the O&M accounts do not clearly
accommodate costs to record maintenance of wind and solar facilities,
and some of the O&M accounts (such as Account 547 (Fuel)) are entirely
inapplicable to wind and solar generation.\24\
---------------------------------------------------------------------------
\21\ Id. P 2.
\22\ Id. PP 2-3.
\23\ Id. PP 6-9.
\24\ Id. P 9.
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14. The Commission also explained that the USofA accounts do not
explicitly address the purchase, generation, or use of RECs.\25\ The
Commission has previously found that RECs are analogous to sulfur
dioxide emission allowances, which were addressed in Order No. 552.
Order No. 552 classified emission allowances as inventoriable items and
established new inventory and expense accounts to record the
allowances.\26\ In keeping with Order No. 552, the Commission has found
that RECs that are purchased or generated should be recorded in Account
158.1 (Allowance Inventory) and expensed to Account 509 (Allowances) as
they are utilized.\27\
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\25\ Id. PP 4, 13.
\26\ Id. (citing Order No. 552, FERC Stats. & Regs. ] 30,967).
\27\ Id. PP 4, 13-14 (citing Ameren Ill. Co., 170 FERC ] 61,267,
at P 52 (2020)).
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15. The Commission also noted that any proposed additions and
modifications to the USofA would require corresponding changes to FERC
Form No. 1 and could have a significant and measurable impact on
rates.\28\
---------------------------------------------------------------------------
\28\ Id. PP 12, 16.
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D. Comments
16. The Commission received four initial comments and three reply
comments in response to the NOI. All commenters acknowledged the shift
in generation mix towards increased wind and solar and the need for
Commission guidance on how the costs of such facilities should be
booked in the USofA. Commenters also suggested that the Commission
convene a technical conference in this docket.
17. Comments generally addressed four topics: (1) the creation of
new accounts for non-hydro renewables; (2) accounting for RECs; (3)
addressing energy storage accounts; and (4) reporting and ratemaking
impacts of the proposed changes.
1. Non-Hydro Renewables
18. EEI and Alliant Energy (Alliant) support the creation of new
accounts for non-hydro renewable resources.\29\ EEI and Alliant state
that there are fundamental differences between traditional thermal
resources and non-hydro renewable resources and that existing accounts
do not and cannot accurately reflect the costs of non-hydro renewable
assets.\30\ EEI and Alliant both argue that the need for new accounts
for non-hydro renewables is illustrated when such resources seek
compensation for the provision of reactive power, as there are often
disputes over whether collector systems (i.e., facilities physically
located between the high side of the generator step-up transformer and
the transmission sub-station) should be included in reactive power
rates.\31\ EEI and Alliant state that these types of reactive power
cases are usually set for hearing and settlement judge proceedings,
which is a lengthy and costly process that could be mitigated with
Commission guidance.\32\ EEI's comment included an initial list of
proposed accounts that could be developed for non-hydro renewable
resources.\33\ EEI specifically requests that the new accounts provide
separate sub-system accounts for each type of renewable generation
facility in order to identify the ways that these resources provide
value to the grid.\34\ EEI also acknowledges that additional accounts
may be needed as new technologies are developed, such as hydrogen,
tidal and wave energy,\35\ and synthetic or biofuels.\36\
---------------------------------------------------------------------------
\29\ EEI Comments at 2-5 (filed Mar. 29, 2021); Alliant Comments
at 1-3 (filed Mar. 29, 2021).
\30\ EEI Comments at 4; Alliant Comments at 3.
\31\ EEI Comments at 14; Alliant Comments at 3-5.
\32\ EEI Comments at 14; Alliant Comments at 5.
\33\ EEI Comments at 17-23.
\34\ Id. at 4.
\35\ The US does not have any tidal or wave generation units in
operation, although there are demonstration projects being
developed, but optimization of these systems is limited to certain
coastal regions. EIA, Tidal Power, (Sept. 2021), https://www.eia.gov/energyexplained/hydropower/tidal-power.php; EIA, Wave
Power, (Sept. 2021), https://www.eia.gov/energyexplained/hydropower/wave-power.php.
\36\ EEI Comments at 4-5.
---------------------------------------------------------------------------
19. In contrast, the American Clean Power Association (ACP) and
Solar Energy Industries Association (SEIA) argue that the current
``Other Production'' accounts can accommodate specific wind and solar
generating equipment.\37\ ACP explains that the typical configuration
of wind and solar facilities contains a low voltage step-up transformer
converting voltage to 34.5 kV connected to collection system feeders,
which are then connected to a collection system bus located in the
facility substation, static capacitors and/or reactors that supplement
the reactive
[[Page 59873]]
power production capability, and a high voltage generator step-up
transformer that converts the voltage to the transmission level.\38\
ACP and SEIA argue, similar to the Docket No. AC20-103 petition, that
the Commission should clarify that: (1) wind turbines, wind turbine
generators, solar panels, combiner circuits, and inverters should be
booked to Account 343 (Prime Movers) (or, alternatively, Account 344
(Generators)); and (2) low-voltage step-up transformers, collection
systems, capacitors, breakers, switches and cabling, and communication
and control equipment (including SCADA) should be booked to Account 345
(Accessory Electric Equipment).\39\ ACP and SEIA contend that the above
classifications would allow renewable generators to receive the
appropriate level of reactive power compensation and relieve the wave
of reactive power litigation.\40\ However, SEIA and ACP both
specifically note that they do not oppose the creation of new accounts,
although they do not believe creating new accounts is worth the time or
investment, as they believe the existing accounts are sufficient.\41\
ACP also states that, if the Commission creates new accounts, it should
provide guidance regarding how the new accounts should be treated for
purposes of reactive power compensation.\42\
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\37\ ACP Comments at 3 (filed Mar. 29, 2021); SEIA Comments at
1-2 (filed Mar. 29, 2021).
\38\ ACP Comments at 4-6.
\39\ Id. at 7-15; SEIA Comments at 6.
\40\ ACP Comments at 2; SEIA Comments at 7-8.
\41\ ACP Comments at 7-8, 15-16; SEIA Comments at 4.
\42\ ACP Comments at 16.
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20. In reply comments, EEI rebuts the suggestion that the current
``Other Production'' accounts could be used for wind and solar
assets.\43\ In so doing, EEI contests ACP's assertion that there is a
typical configuration for wind and solar resources.\44\ For example,
EEI notes that some wind facility designs have the first step-up in the
nacelle, whereas others are designed with the first step-up transformer
at the base of the nacelle. EEI also points out that there are
differences in opinion concerning how equipment is classified.\45\ EEI
also contends that new configurations are likely to come in the future
due to the pace of change in the resource mix and technological
advancements.\46\ All of this, EEI argues, supports the need for new
accounts.\47\ EEI states that, once the Commission decides the
appropriate accounting, that will serve as the basis for ratemaking
instruction, which will help provide regulatory certainty and resolve
reactive power compensation issues.\48\
---------------------------------------------------------------------------
\43\ EEI Comments at 2-3.
\44\ Id. at 3.
\45\ Id. at 4.
\46\ Id. at 3-4.
\47\ Id. at 4.
\48\ Id. at 5.
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2. Energy Storage
21. The Energy Storage Association (ESA) requests a discussion
about accounting for energy storage in a technical conference in this
docket.\49\ ESA did not discuss its preference for accounting for
storage resources.
---------------------------------------------------------------------------
\49\ ESA Comments at 1-2 (filed Apr. 26, 2021).
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22. EEI also suggests that the Commission use this proceeding as an
opportunity to modify the existing energy storage accounts.\50\
Specifically, EEI recommends that the Commission replace the existing
energy storage accounts with a separate function for energy storage,
separate from production, transmission, and distribution, similar to
the General Plant account.\51\ EEI states that such an approach is
appropriate because energy storage can provide generation,
transmission, and distribution services, but it is difficult to track
frequent (sometimes daily) changes between functions within a utility's
books.\52\ EEI proposes that separate Plant Accounts could be
established within the new storage function to designate different
types of storage, such as batteries/chemical, compressed air,
flywheels, superconducting magnetic storage, and thermal.\53\ EEI
argues that this approach would assist in depreciation because separate
accounts for each energy storage modality would facilitate the analysis
of asset lives for determining depreciation rates for similar
technologies.\54\ EEI argues that this approach would also assist in
ratemaking, because the asset, depreciation, and O&M costs could be
allocated to the appropriate functions using an analysis based on the
usage of the storage asset, consistent with Order No. 784.
---------------------------------------------------------------------------
\50\ EEI Comments at 6-9 (filed March 29, 2021).
\51\ Id. at 7.
\52\ Id. at 8.
\53\ Id. at 8-9.
\54\ Id. at 9.
---------------------------------------------------------------------------
23. ACP contests EEI's suggestion to replace the energy storage
accounts, arguing that it is inappropriate to eliminate the existing
storage accounts for production, transmission, and distribution
functions.\55\ In particular, ACP argues that the General Plant account
is not an appropriate analogy for storage: ACP contends that storage is
not retired on a schedule because it is depreciated based on recovering
the service value over the useful life.\56\ ACP also cautions that, if
the Commission considers replacing the energy storage accounts, it
should do so in view of the movement to characterize storage as
transmission and with awareness of the potential for storage to be
initially used to address a transmission reliability need, but to do so
in larger MW than is needed to address the transmission need.\57\
---------------------------------------------------------------------------
\55\ ACP Comments at 6-7.
\56\ Id. at 7.
\57\ Id. at 8.
---------------------------------------------------------------------------
3. Renewable Energy Credits
24. EEI supports formalizing the accounting requirements for RECs
and similar instruments such as zero-emission credits (ZEC).\58\ EEI
cautions that the long-time existence of diverse accounting for RECs
has been incorporated into both federal and retail ratemaking, so it
will be important for the Commission to consider these varying
treatments and provide a transition period to avoid unnecessary cost,
complexity, and unintended changes in ratemaking.\59\
---------------------------------------------------------------------------
\58\ EEI Comments at 9-13.
\59\ Id. at 10-11.
---------------------------------------------------------------------------
25. EEI also indicates that the Commission should consider, among
other things, the following topics related to the treatment of RECs:
(1) RECs can be acquired in a number of ways, and there may not always
be explicitly identifiable costs (e.g., if RECs are created by the
operation of an utility's own generating facility or purchased as part
of a contract that includes other products); (2) RECs may be used for
more than one purpose (operational and/or nonoperational)--some
companies acquire RECs to trade, whereas others use them to comply with
clean energy regulations; and (3) there may be other instruments with
similar economic characteristics that the Commission should include in
these updates.\60\
---------------------------------------------------------------------------
\60\ Id. at 11-13.
---------------------------------------------------------------------------
4. Reporting and Ratemaking
26. EEI recognizes that, as the Commission noted in the NOI,
additions and modifications to the USofA will require corresponding
changes to FERC Form No. 1, and these changes could impact some rates,
particularly in the reactive power context.\61\ EEI states that changes
to FERC Form No. 1 and FERC Form No. 3-Q will be required to allow
reporting of new accounts.\62\ EEI also specifically requests that the
Commission add a new page to the forms for reporting Renewable
Generating Plants, similar to existing pages 402-409 for Generating
Plant
[[Page 59874]]
Statistics, in which companies should report solar, wind, and other
non-hydro renewable plant with 10,000 kW or greater installed capacity.
EEI specifically notes that FERC Form No. 1 pages 204-207, 219, 320-
323, 336, 352-353, 401a, 414-416, and 419-420 would need to be updated
to reflect a new separate function for energy storage assets. To
address the ratemaking impacts of new accounts, EEI suggests that the
Commission allow affected utilities to propose the necessary changes to
formula rates as part of single-issue ratemaking filings.\63\
---------------------------------------------------------------------------
\61\ Id. at 5-6, 13-15.
\62\ Id. at 5-6.
\63\ Id. at 15 (citing Promoting Transmission Investment through
Pricing Reform, Order No. 679, 71 FR 43294 (July 31, 2006), 116 FERC
] 61,057, order on reh'g, Order No. 679-A, 72 FR 1152 (Jan. 10,
2007), 117 FERC ] 61,345, at P 98 (2006), order on reh'g, 119 FERC ]
61,062 (2007) (``[A]pplicants for single-issue ratemaking are only
required to address cost and rate issues associated with the new
investment and therefore are not obligated to justify the
reasonableness of unchanged rates'')).
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III. Discussion
A. Need for Reform
27. The USofA has not been significantly modified since the
Commission issued Order No. 784 in 2013. The USofA does not address
many technological and economic developments, such as the growth in
non-hydro renewable generating facilities and RECs, among others. In
the absence of clear guidance on these topics, the industry has
disagreed on how to account for such items in the USofA.
28. As discussed in the NOI, the USofA contains discrete production
accounts for Steam, Nuclear, Hydraulic, and Other Production.\64\
However, the USofA does not contain any production accounts designed
specifically for solar, wind, or other non-hydro renewable generating
assets. Therefore, electric utilities currently record non-hydro
renewable assets in the Other Production accounts of the USofA. This
approach appears to be inadequate. As the record in Docket No. AC20-103
demonstrates, the lack of clarity on how to account for non-hydro
renewable assets has led to disputes about which equipment belongs in
which accounts. Renewable energy technologies such as wind and solar
continue to expand and develop at a rapid pace, and now make up a
significant portion of electricity production within FERC's accounting,
reporting, and ratemaking jurisdiction. We also note that the NOI
commenters all indicated that the Commission needs to address the
accounting for non-hydro renewables.\65\ This is due to non-hydro
renewables having varied and distinct characteristics from existing
electric production subfunctions within the USofA.
---------------------------------------------------------------------------
\64\ 18 CFR part 101; Acct. & Fin. Reporting for Pub. Utils.
Including RTOs, Order No. 668, 70 FR 77627 (Dec. 30, 2005), 113 FERC
] 61,276, at P 59 (2005).
\65\ See supra notes 30, 42.
---------------------------------------------------------------------------
29. Similarly, new accounts appear to be needed for energy storage.
In response to the NOI, commenters requested that the Commission
address energy storage in this proceeding.\66\ The Commission in Order
No. 784 created accounts for energy storage spread across all functions
for plant and maintenance expenses based on the understanding of the
limited use of storage technology at that time, as well as the expected
impact of storage on rates. Our existing accounting caused individual
assets and their associated accumulated depreciation to be divided
amongst several different accounts in different functions, with some
energy storage assets changing functionality frequently during a
reporting period.\67\ The recordkeeping to track these frequent
functionalization changes creates a significant accounting burden to
utilities, and an increased internal control risk for reporting errors
in our forms. This industry experience indicates a need to reform the
energy storage accounts to reduce this burden and risk for error.
---------------------------------------------------------------------------
\66\ ESA Comments at 1-2; EEI Comments at 6-9.
\67\ EEI Comments at 6-9.
---------------------------------------------------------------------------
30. In addition, there appears to be a need to formalize the
accounting treatment of the purchase, generation, or use of RECs.
Although the Commission stated in 2020 that RECs are analogous to the
sulfur dioxide emission allowances addressed in Order No. 552,\68\ not
all utilities follow this approach.\69\ As such, codifying the
treatment of RECs would promote their consistent treatment in
Commission accounting and reporting.
---------------------------------------------------------------------------
\68\ Ameren Ill. Co., 170 FERC ] 61,267 at P 52.
\69\ EEI Comments at 10.
---------------------------------------------------------------------------
31. Lastly, establishing designated computer hardware, software,
and communications equipment accounts for all functions and plant
subfunctions would help ensure greater consistency in accounting and
reporting and eliminate ambiguity.\70\ Currently, the USofA is
inconsistent with the designated reporting of these items across the
different functions, which can lead to confusion within the public
utility industry. For instance, the Regional Transmission and Market
Operation Plant function has designated plant accounts for computer
hardware, software, and communication equipment which lists includable
items like SCADA, whereas no other function or subfunction does.\71\
Correspondingly, the Transmission and Regional Market functions contain
maintenance accounts for computer hardware, software, and communication
equipment, whereas no other function or subfunction does.\72\ There is
no consistent guidance or practice concerning the proper accounting of
such costs in our existing accounts.
---------------------------------------------------------------------------
\70\ The Commission's regulations currently contain accounts for
computer hardware, software, and communication in the Regional
Transmission and Market Operation function.
\71\ 18 CFR part 101.
\72\ Id.
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B. Proposed Revisions
32. Below, we propose several reforms to the USofA related to: (1)
non-hydro renewables; (2) energy storage; (3) RECs; and (4) hardware,
software, and communications equipment. We seek comment on each of
these proposals.
1. Non-Hydro Renewables
33. We propose three new subfunctions within the Production Plant
function: D. Solar Production, E. Wind Production, and F. Other Non-
Hydro Renewable Production. The existing ``Other Production''
subfunction would be renumbered from D. to G. The new generation
subfunction titled ``Other Non-Hydro Renewable Production'' would
capture renewable generation technologies other than solar and wind.
34. To avoid confusion with the existing ``Other Production''
generation subfunction, we seek comment on whether to retitle that
subfunction as ``Prime Mover Production'' because the current
instructions to the ``Other Production'' subfunction only describe
prime mover type generation assets.\73\ All subfunctions would contain
reserved account numbers (Accounts 338.3 for Solar, 338.22 and 338.25
for Wind, and 339.5 and 339.7 for Other Non-hydro Renewable) for future
use.
---------------------------------------------------------------------------
\73\ A prime mover electric generator is one where the fuel
source directly moves the electric turbine rather than using a
boiler or other secondary energy transfer.
---------------------------------------------------------------------------
35. The new non-hydro renewable subfunctions (Solar, Wind, and
Other Non-hydro Renewable Production) would all include the following
five accounts consistent with all other production subfunctions (e.g.,
steam, nuclear and hydraulic): (1) Accounts 338.1, 338.20, and 339.1
(Land and Land Rights); (2) Accounts 338.2, 338.21, and 339.2
(Structures and Improvements); (3) Accounts 338.8, 338.29, and 339.8
(Other Accessory Electrical Equipment); (4) Accounts 338.12, 338.33,
and 339.12 (Miscellaneous Power Plant
[[Page 59875]]
Equipment); and (5) Accounts 338.13, 338.34, and 339.13 (Asset
Retirement Costs).\74\ These accounts would be similar in description
and instruction to the existing accounts of the same title in each of
the other production subfunctions.
---------------------------------------------------------------------------
\74\ The three accounts under each number represents the three
new subfunctions: Solar, Wind, and Non-hydro Renewable Production,
respectively.
---------------------------------------------------------------------------
36. Additionally, the new Solar and Wind Production subfunctions
would both include three accounts: (1) Accounts 338.5 and 338.26
(Collector System); (2) Accounts 338.6 and 338.27 (Generation Step-up
Transformers (GSU)); and (3) Accounts 338.7 and 338.28 (Inverters). The
collector system account describes a distribution system in reverse and
includes many of the same items listed in the accounts for Poles,
Towers and Fixtures (Account 364), and Overhead Conductors and Devices
(Account 365),\75\ which are illustrative, not prescriptive. The GSU
account would be used for transformers directly connected to the
generator terminal tips and supporting equipment. The inverter account
would be used for equipment converting power from direct current to
alternating current.
---------------------------------------------------------------------------
\75\ Examples for Account 364: poles, towers, anchors, extension
arms, etc.; Account 365: circuit breakers, conductors, lightning
arrestors, etc.
---------------------------------------------------------------------------
37. Finally, all three subfunctions would have unique generating
accounts: (1) Account 338.4 (Solar Panels) for Solar Production; (2)
Account 338.23 (Wind Turbines) and Account 338.24 (Wind Towers and
Fixtures) for Wind Production; and (3) Account 339.3 (Fuel Holders),
Account 339.4 (Boilers), and Account 339.6 (Generators) for Other Non-
hydro Renewable Production. The solar panels account would be
specifically designated for panels and support equipment that change
solar energy into electricity and related supporting structures such as
racks and gears. The wind turbines account would include components
that are located from the top of the tower to the end of the turbine
blades. The wind towers and fixtures account includes the tower and the
components contained within the tower that are located from the top of
the foundation to the base of the nacelle. The three accounts for fuel
holders, boilers, and generators included in Other Non-hydro Renewable
Production allow for the recording of assets related to renewable
generation that uses any fuel source or method (e.g., steam or direct
burning). These accounts would allow for recording biofuels, hydrogen,
geothermal, and other types of generation in this subfunction. Many of
the items listed in these account descriptions would be the same as
those accounts listed in the Steam and Other Production
subfunctions.\76\
---------------------------------------------------------------------------
\76\ Account 342 (Fuel Holders, Producers, and Accessories);
Account 312 (Boiler Plant Equipment); Account 344 (Generators).
---------------------------------------------------------------------------
38. Similar to the new plant accounts for non-hydro renewables, we
propose new O&M expense accounts for these subfunctions, titled F.
Solar Generation, G. Wind Generation, and H. Other Non-Hydro Renewable
Generation. All three subfunctions would include the following seven
accounts that are in common with all other subfunctions (e.g., steam,
nuclear, and hydraulic): (1) Accounts 558.1, 558.20, and 559.1
(Operation Supervision and Engineering); (2) Accounts 558.4, 558.23,
and 559.4 (Rents); (3) Accounts 558.5, 558.24, and 559.5 (Operation
Supplies and Expenses (Nonmajor only)); (4) Accounts 558.6, 558.25, and
559.6 (Maintenance Supervision and Engineering (Major only)); (5)
Accounts 558.7, 558.26, and 559.7 (Maintenance of Structures (Major
only)); (6) Accounts 558.16, 558.36, and 559.15 (Maintenance of
Miscellaneous (Solar, Wind, or Other Non-hydro Renewable) Generation
Plant (Major only)); and (7) Accounts 558.17, 558.37, and 559.16
(Maintenance of (Solar, Wind, or Other Non-hydro Renewable) Generation
Plant (Nonmajor only)).\77\ These accounts would have similar
descriptions, items, and instructions to the existing accounts of the
same title.
---------------------------------------------------------------------------
\77\ Item 7 includes three accounts that are designated as
nonmajor only: thus, nonmajor entities would record all maintenance
activities in these accounts without further granularity as required
for major entities (Items 1-6).
---------------------------------------------------------------------------
39. The Solar and Wind Generation subfunctions would have four
maintenance accounts that the Other Non-hydro Renewable Generation
subfunction would not have: \78\ (1) Accounts 558.9 and 558.29
(Maintenance of Collector Systems (Major only)); (2) Accounts 558.10
and 558.30 (Maintenance of Generator Step-up Transformers (Major
only)); (3) Accounts 558.11 and 558.31 (Maintenance of Inverter
Expenses (Major only)); and (4) Accounts 558.12 and 558.32 (Maintenance
of Other Accessory Electrical Equipment (Major only)). These accounts
would allow for the recording of the maintenance expense for the
associated plant accounts for Solar and Wind Production. The proposed
list of items for Accounts 558.9 and 558.29 (Maintenance of Collector
Systems (Major only)) would be similar to the list of items for Account
593 (Maintenance of Overhead Lines (Major only)) in the Distribution
Expenses function.
---------------------------------------------------------------------------
\78\ Unlike wind and solar, which are distributive in design
(i.e., with a collector system spread across a comparatively wide
area), other non-hydro renewables are, as currently conceived,
unlikely to be distributive in design. Rather, non-distributive
plants would include plants that by design would be similar to
existing coal, oil, nuclear, and gas plants in that they do not have
a collector system, and in addition, their generator step up
transformers and inverters are comparatively minor integrated parts.
---------------------------------------------------------------------------
40. We also propose new operating expense accounts for the main
operating costs of the new generation subfunctions: for Solar
Generation, Account 558.2 (Solar Panel Generation and Other Plant
Operating Expenses (Major only)); for Wind Generation, Account 558.21
(Wind Turbine Generation and Other Plant Operating Expenses (Major
only)); and for Other Non-hydro Renewable Generation, Account 559.2
(Other Miscellaneous Generation and Other Plant Operating Expenses
(Major only)), and Account 559.3 (Fuel).
41. In addition, we propose new maintenance accounts for the
specific generation assets: for Solar Generation, Account 558.8
(Maintenance of Solar Panels (Major only)); for Wind Generation,
Account 558.27 (Maintenance of Wind Turbines, Towers and Fixtures
(Major only)); and for Other Non-hydro Renewable Generation, Account
559.9 (Maintenance of Boilers (Major only)), and Account 559.10
(Maintenance of Generating and Electric Equipment (Major only)). These
new accounts would have descriptions and instructions that are similar
to those involving maintenance of other generation equipment in the
other subfunctions. We propose to designate an account for maintenance
of electrical equipment separate from the maintenance of generation
equipment for the new Solar and Wind Generation subfunctions.
42. Finally, we propose new accounts for the Maintenance of
Computer Hardware (Major only), the Maintenance of Computer Software
(Major only), and Maintenance of Communication Equipment (Major only)
for the three new plant subfunctions (Solar, Wind, and Other Non-hydro
Renewable Generation) corresponding to the plant accounts, as discussed
further below.
43. Lastly, tidal and wave energy use kinetic energy from the ocean
to generate electricity, which is currently not addressed by the
USofA.\79\ We seek comment whether to include both tidal and wave
energy as part of the existing hydraulic production function, rather
than in the newly proposed other non-hydro renewable asset accounts.
Both
[[Page 59876]]
tidal and wave energy are related to, and may reasonably be viewed, as
hydraulic production. However, we also acknowledge that tidal and wave
energy have varied configurations and components from those currently
described in the existing hydraulic production subfunction: for
example, some configurations use the energy of water itself to turn the
turbines, while other configurations use the force of the tide or waves
to create compressed air which is then forced through the turbines.
Additionally, some configurations require tethering equipment under
water, while other configurations have land-based basins and equipment.
We seek comment on whether it would be useful to record tidal and wave
energy activities within existing hydraulic production accounts, or
whether it would be more useful to consider tidal and wave energy
activities as a type of other renewable production.
---------------------------------------------------------------------------
\79\ See EEI Comments at 4-5.
---------------------------------------------------------------------------
2. Energy Storage
44. We propose to create a new function for energy storage for
accounting purposes.\80\ This proposal is consistent with traditional
accounting concepts that do not provide for recording the same physical
plant asset in more than one account and are in line with our existing
accounting instructions for plant in service capitalization, cost
recording, and transfers.\81\
---------------------------------------------------------------------------
\80\ All cost allocation issues would be resolved separately
through the ratemaking process and would not require constant
reclassification in the continuing property records and accounting
systems.
\81\ See, e.g., Kester, Accounting Theory and Practice, 283-84
(1914) (discussing the classification of plant assets as units
grouped for the same purpose, in this case applying depreciation,
with the assumption of units being indivisible); Paton, Accounting
Theory, 113-16 (1922) (discussing the idea that changes in the
status of individual assets are by definition transactions, and not
merely bookkeeping adjustments). Additionally, while generally
accepted accounting principles (GAAP) accounting does not drive
Commission accounting, it may provide useful information for our
consideration. See Financial Accounting Standards Board (FASB)
Concepts Statement No. 5, at 89 (1986) (explaining that the reasons
for changing the recorded value of assets still in use does not
contemplate moving recorded values between multiple asset accounts
within the same entity on a regular basis (changes in utility or
substance and changes in price)); Foster & Rodney, Public Utility
Accounting, Chs. 10-11, 219 (1951) (showing in Figure 10-1 the
conceptual complexity of adjusting plant account records and
continuing property records). These accounting concepts are
indicated in the USofA in General Instruction 12. Records for Each
Plant (Major Utility), and Electric Plant Instructions 2. Electric
Plant to Be Recorded at Cost, and 12. Transfers of Property. These
instructions all discuss the maintaining of records for plant in
service, and imply that adjustments to records are a major event
akin to unitization or classification (discussed in the instruction
to account 106 Completed Construction not Classified--Electric
(Major only)), or retirement (discussed in Electric Plant
Instruction 10. Additions and Retirements of Electric Plant).
---------------------------------------------------------------------------
45. Currently, energy storage assets are recorded in several
accounts in separate functions (generation, transmission, and
distribution). This accounting requirement creates an additional burden
with respect to recordkeeping, depreciation, and retirement, all of
which increase internal control risk and the opportunity for error.
These potential errors may arise as a utility reclassifies portions of
the original cost of an asset between two or three different plant
accounts, which may have different depreciation rates.\82\ Based on our
review of industry comments, it appears that the energy storage
accounting requirements of Order No. 784, and the related accounting
guidance,\83\ created a significant burden and are not practical.\84\
For example, companies emphasize that an energy storage asset's
functionality can change on a daily basis requiring constant accounting
reclassification entries. As a result, we propose to create one new
function dedicated to energy storage.\85\ By creating one new dedicated
storage function, utilities would no longer be required to track and
frequently reclassify storage assets based on changes in function, and
thus, after the initial burden to implement the changes proposed to be
adopted here, the continuing compliance burden would be significantly
reduced.
---------------------------------------------------------------------------
\82\ Companies currently must also shift portions of the related
accumulated depreciation balances.
\83\ AI14-1, Accounting and Reporting Guidance for New Electric
Storage Technologies (2014).
\84\ EEI Comments at 6-9 (filed March 29, 2021).
\85\ Cost allocation would, as noted earlier, be addressed
separately through the ratemaking process. See supra note 81.
---------------------------------------------------------------------------
46. In its reply comments, ACP claims that it is not appropriate
for storage assets to be treated as general plant assets: ACP indicates
that general plant is a catch-all category that utilities use for
offices and miscellaneous and small cost property that does not fit in
one of the other functional categories, whereas storage is significant
property that should not be depreciated on a schedule like General
Plant.\86\ However, we do not propose to consider the energy storage
function as general plant. As explained above, utilities would record
energy storage assets in the proposed dedicated new function consistent
with our proposed new accounting regulations, and then use the
appropriate cost allocation methodologies for ratemaking purposes.
---------------------------------------------------------------------------
\86\ ACP Reply Comments at 6-8 (filed Apr. 26, 2021).
---------------------------------------------------------------------------
47. There are currently three plant accounts, three operating
expense accounts, and three maintenance expense accounts for energy
storage, as created in Order No. 784: Accounts 348 (Energy Storage
Equipment--Production), 351 (Energy Storage Equipment--
Transmission),\87\ 363 (Storage Battery Equipment), 558.1 (Operations
of Energy Storage Equipment), 553.1 (Maintenance of Energy Storage
Equipment), 562.1 (Operations of Energy Storage Equipment), 570.1
(Maintenance of Energy Storage), 584.1 (Operations of Energy Storage
Equipment), and 592.2 (Maintenance of Energy Storage Equipment). We
propose to retitle most of these account numbers to indicate reserved,
but as described below, retitle Accounts 553.1 and 592.2 as Maintenance
of Computer Hardware (Major only).
---------------------------------------------------------------------------
\87\ The title of Account 351 currently reads as ``Reserved'' in
the USofA Electric Plant Chart of Accounts.
---------------------------------------------------------------------------
48. We also propose to renumber the General Plant function from
number 6. to number 7. in the Electric Plant Chart of Accounts and
retitle existing number 6. to Energy Storage Plant function.
Additionally, in the Operation and Maintenance Expense Chart of
Accounts, we propose to retitle existing number 4. from Distribution
Expenses to Energy Storage Expenses, and renumber Distribution Expenses
from 4. to 5., Customer Account Expenses from 5. to 6., Customer
Service and Informational Expenses from 6. to 7., Sales Expenses from
7. to 8., and Administrative and General Expenses from 8. to a new 9.
49. The proposed new dedicated storage function in the Electric
Plant Chart of Accounts would be structured similarly to the other
functions in the USofA and would include the following plant accounts:
(1) Account 387.1 (Land and Land Rights); (2) Account 387.2 (Structures
and Improvements); (3) Account 387.11 (Miscellaneous Energy Storage
Equipment); and (4) Account 387.12 (Asset Retirement Costs for Energy
Storage). The Energy Storage function would also have accounts, similar
to those in the Solar and Wind Production subfunctions, for: (1)
Account 387.5 (Collector System); (2) Account 387.6 (Generator Step-up
Transformer (GSU)); and (3) Account 387.7 (Inverters). These proposed
new accounts are intended to accommodate activities related to
distributed and/or direct current energy storage plant
[[Page 59877]]
assets.\88\ We also propose to include the three new plant accounts for
computer hardware, software, and communication equipment as described
below. Finally, we propose to add a new Account 387.3 (Energy Storage
Equipment), which would include the primary energy storage equipment in
this function as described in the proposed instructions.
---------------------------------------------------------------------------
\88\ The Commission does not expect these accounts to be used if
they are not applicable to a specific energy storage plant.
---------------------------------------------------------------------------
50. We also propose new Operations and Maintenance Expense accounts
for the Energy Storage function: (1) Account 577.1 (Operation
Supervision and Engineering); (2) Account 577.4 (Rents); (3) Account
577.5 (Operation Supplies and Expenses (Nonmajor only)); (4) Account
578.1 (Maintenance Supervision and Engineering (Major only)); (5)
Account 578.2 (Maintenance of Structures (Major only)); (6) Account
578.4 (Maintenance of Collector Systems (Major only)); (7) Account
578.5 (Maintenance of Generator Step-up Transformers (Major only)); (8)
Account 578.6 (Maintenance of Inverter Expenses (Major only)); (9)
Account 578.10 (Maintenance of Miscellaneous Other Energy Storage Plant
(Major only)); and (10) Account 578.11 (Maintenance of Other Energy
Storage Plant (Nonmajor only)). We further propose to create three new
additional expense accounts specific to the new Energy Storage
function: (1) Account 577.2 (Operation of Energy Storage Equipment
(Major only)); (2) Account 577.3 (Storage Fuel); and (3) Account 578.3
(Maintenance of Energy Storage Equipment (Major only)). Finally, we
propose to create three new maintenance computer hardware, software,
and communication equipment accounts related to the energy storage
function as described below.
51. Pumped storage is currently recorded within the Hydraulic
Production subfunction in the USofA, consistent with the instructions
to Account 348 (Energy Storage Equipment--Production), which state:
``The cost of pumped storage hydroelectric plant shall be charged to
hydraulic production plant.'' We propose to remove Account 348 and
instead use its instructions in the new Account 387.3 as part of the
proposed new Energy Storage function.
3. Renewable Energy Credits
52. We propose to retitle General Instruction No. 21 (Allowances)
to Allowances and Renewable Energy Credits (RECs). We also propose
several changes to this instruction. In Part A, we propose to remove
the reference to the Clean Air Act to make the instruction less
restrictive. We further propose to modify the instruction to reference
the proposed new accounts as described below. Additionally, we propose
to move the last sentence of Part A to the beginning of Part B. We also
propose that Parts A and C refer to historical cost to make the
instruction consistent with other existing regulatory text in the
USofA.\89\ We further propose to correct Part D, which currently reads,
in part, ``Issuances from inventory from inventory included in . . .''
to instead read ``Issuances from inventory included in . . . [.]'' We
propose to update the text in Part E to include references to RECs in
addition to allowances and to add language to Part F to clarify the
inventory accounting for RECs. We also propose to replace the language
included in existing Part G with language that would instead provide
guidance for cases in which allowances and RECs may be considered as
prepayments. We propose to move the existing language in Part G which
currently addresses penalties to Part H, and remove the reference to
the Environmental Protection Agency (EPA) to make the instruction
applicable to similar items created by other regulatory bodies. Then,
we propose to move and update the existing language in Part H to a
newly proposed Part I that would address gains and losses on
dispositions of allowances and RECs. Finally, we propose to add a new
Part J that would address the revenues for RECs associated with the
sale of energy.
---------------------------------------------------------------------------
\89\ 18 CFR part 101, General Instruction No. 21 (Allowances).
---------------------------------------------------------------------------
53. Additionally, we propose to change the existing text to Account
158.1 (Allowance Inventory) and Account 158.2 (Allowances Withheld) to
remove the references to the EPA, to reference historical cost, and to
include a new note to address prepayments in accordance with the
proposed text within General Instruction No. 21.
54. The Commission has recognized that RECs are state-created and -
issued.\90\ As such, the Commission has concluded that when REC
transactions are independent of wholesale electric energy transactions,
these unbundled REC transactions do not fall within the Commission's
authority under FPA sections 205 and 206; these unbundled REC
transactions do not directly affect rates for electric energy sold at
wholesale. By contrast, the Commission also has concluded that when
RECs are bundled with electric energy sold at wholesale, the Commission
has authority over the entire transaction, including the RECs, as all
components are deemed to directly affect the wholesale electric energy
rates.\91\ Therefore, we also propose two new inventory accounts for
RECs: Account 158.3 (Bundled Renewable Energy Credits Inventory), to
record RECs bundled with energy sales, and Account 158.4 (Unbundled
Renewable Energy Credits Inventory), to record RECs unbundled from
energy sales.\92\
---------------------------------------------------------------------------
\90\ WSPP Inc., 139 FERC ] 61,061, at P 21 (2012).
\91\ Id. PP 22-24.
\92\ We propose to use the term ``bundled'' to convey that the
RECs are sold with their associated energy, and the term
``unbundled'' to convey that the RECs are sold separately from the
energy.
---------------------------------------------------------------------------
55. We propose to renumber Account 509 (Allowances) to Account
509.1, delete the reference to sulfur dioxide in this account, and
create two new expense accounts for RECs: Account 509.2 (Bundled
Renewable Energy Credits), and Account 509.3 (Unbundled Renewable
Energy Credits). These accounts would be used to expense monthly
bundled and unbundled REC costs, respectively, similar to how Account
509.1 is used for allowances.
56. Finally, we propose to add Account 411.11 (Gains from the
Disposition of RECs) and Account 411.12 (Losses from the Disposition of
RECs), consistent with the newly proposed instructions in Part I of
General Instruction No. 21.
57. While we recognize that there may be differences in accounting
and reporting for RECs (e.g., inventory vs. intangible assets) as may
be allowed by other regulatory bodies, we believe that the
characteristics of RECs are more akin to inventory.\93\ Generally, if
another accounting authority's treatment conflicts with the accounting
and financial reporting needed by the Commission to fulfill its
statutory responsibilities, then the Commission's accounting and
reporting regulations prevail.\94\
---------------------------------------------------------------------------
\93\ Ameren Ill. Co., 170 FERC ] 61,267, at P 52 (explaining
that RECs are appropriately classified as inventory).
\94\ See Order No. 552, FERC Stats. & Regs. ] 30,967 at 30,801
(``If GAAP conflicts with the accounting and financial reporting
needed by the Commission to fulfill its statutory responsibilities,
then GAAP must yield. GAAP cannot control when it would prevent the
Commission from carrying out its duty to provide jurisdictional
companies with the opportunity to earn a fair return on their
investment and to protect ratepayers from excessive charges and
discriminatory treatment.'').
---------------------------------------------------------------------------
4. Hardware, Software, and Communication Equipment
58. We propose new accounts in each function and subfunction for
computer hardware, software, and communication equipment in this
proceeding. While the USofA was updated in 2005 to include
[[Page 59878]]
accounts for recording computer hardware, software, and communication
equipment owned by regional transmission organizations (RTOs), there
are no comparable accounts for non-RTO public utilities and licensees
to report these types of assets.\95\ This has led to discrepancies in
how non-RTO public utilities record computer hardware, software, and
communication equipment, with many utilities recording these assets in
general accounts (e.g., Account 303 (Miscellaneous Intangible Plant)
and Account 391 (Office Furniture and Equipment)). To eliminate
ambiguity and ensure greater consistency and transparency in accounting
and reporting, we propose including computer hardware, software, and
communication equipment in each different functional area, including
the general function. It appears that the creation of new accounts for
these items would allow more accurate functional identification, which
would assist in the ratemaking process.
---------------------------------------------------------------------------
\95\ Order No. 668, 113 FERC ] 61,276.
---------------------------------------------------------------------------
59. We recognize that these proposed accounts are needed for the
new Non-hydro Renewable Generation subfunctions and the new Energy
Storage function proposed above, but based on industry input from EEI,
among others, we preliminarily find that these new accounts are needed
for all functions and production subfunctions. As such, we propose to
add three plant accounts and three maintenance accounts to all
functions and subfunctions that currently lack them. These accounts
are: Accounts 315.1, 324.1, 334.1, 338.9, 338.30, 339.9, 345.1, 351.1,
363.1, 387.8, and 397.1 (Computer Hardware); Accounts 315.2, 324.2,
334.2, 338.10, 338.31, 339.10, 345.2, 351.2, 363.2, 387.9, and 397.2
(Computer Software); Account 315.3, 324.3, 334.3, 338.11, 338.32,
339.11, 345.3, 351.3, 363.3, 387.10, and 397.3 (Communication
Equipment); Accounts 513.1, 531.1, 544.1, 553.1, 558.13, 558.33,
559.12, 578.7, 587.8, 592.2, and 935.1 (Maintenance of Computer
Hardware (Major only)); Accounts 513.2, 531.2, 544.2, 553.2, 558.14,
558.34, 558.13, 578.8, 587.9, 582.3, 935.2 (Maintenance of Computer
Software (Major only)); and Account 513.3, 531.3, 544.3, 553.3, 558.15,
558.35, 559.14, 578.9, 587.10, 592.4, 935.3 (Maintenance of
Communication Equipment (Major only)). The existing Transmission
Expenses Maintenance accounts 569.1, 569.2, 569.3, would have (Major
only) added to the account names to denote this condition, as
consistent with the newly proposed accounts. Because the RTO function
only exists in RTOs and independent system operators, we currently see
no need for this designation on accounts in this function (i.e.,
Accounts 576.2, 576.3, and 576.4). These accounts would all have the
same descriptions, instructions, and items as the existing RTO and
Transmission function accounts of the same title.
60. We also propose adding a new Electric Plant Instruction No. 17,
Integrated computer hardware, software, and communication equipment.
The instruction would explain that where computer hardware, software,
and communication equipment is integrated as part of a larger
retirement unit, it shall be recorded in the property account of the
retirement unit purchased. It would further clarify that, if this
hardware, software, or communication equipment is not integrated, Plant
Instruction No. 10 should be followed.
61. We seek comment on whether the Commission also should create
computer hardware, software, and communication accounts for natural gas
pipelines, oil pipelines, and a holding company's service companies.
C. Reporting
62. To accommodate the proposed changes to the USofA explained
above, we propose to amend Form Nos. 1, 1-F, and 3-Q (electric) to
include the new subfunctions for Wind, Solar, and Other Non-hydro
Renewable as well as a new Energy Storage function within the plant and
O&M expense sections of the forms, including the schedules for
depreciation.\96\ Each subfunction and function would include the
accounts as described above. The currently existing functional accounts
for energy storage would be removed (Accounts 348, 351, 363, 548.1,
562.1, 570.1, and 584.1) or replaced (Accounts 553.1 and 592.2).
---------------------------------------------------------------------------
\96\ Appendix B: FERC Form Nos. 1/1-F at 204-207, 219, 321-322;
FERC Form No. 1 at 227, 336, 352, 354, 401a; FERC Form No. 1-F at
21, 24; FERC Form No. 3-Q (electric) at 208, 324a, 324b (see the
appendix at the end of this document).
---------------------------------------------------------------------------
63. The proposed reporting changes to Form Nos. 1, 1-F, and 3-Q
(electric) would result in changes to service company reporting in FERC
Form No. 60, Schedule XVI--Analysis of Charges for Service--Associate
and Non-Associate Companies, because the Form No. 60 summarizes the
functional and sub-functional O&M expenses detailed in Form Nos. 1, 1-
F, and 3-Q (electric).\97\ As such, these proposed changes to FERC Form
No. 60 consist of new rows for the summarized totals of the proposed
new Energy Storage function and Generation sub-functions O&M expenses.
---------------------------------------------------------------------------
\97\ Appendix B: FERC Form No. 60 at 304-305a.
---------------------------------------------------------------------------
64. We also propose to amend Form Nos. 1, 1-F, and 3-Q (electric)
to include RECs as part of the instructions and titles wherever
allowances are discussed.\98\ Further, we propose to consolidate inputs
for both sulfur dioxide and nitrogen oxides (NOX) in the
existing Allowances schedule,\99\ to include inputs for both bundled
and unbundled RECs, and to amend the related title for Account 509 to
read as Account 509.1.\100\ We propose to add separate gain and loss
accounts to the statement of income for RECs.\101\
---------------------------------------------------------------------------
\98\ Appendix B: FERC Form Nos. 1/1-F at 320; FERC Form No. 1 at
2, 110-111, 120-121, 228a, 229a; Form No. 1-F at 4, 10-11, 15-16.
\99\ Appendix B: FERC Form No. 1 at 228a-229a amended, pages
228b-229b deleted.
\100\ Appendix B: FERC Form Nos. 1/1-F at 320; FERC Form No. 1-F
at 15.
\101\ Appendix B: FERC Form Nos. 1/3-Q (electric) at 114; FERC
Form No. 1-F at 6.
---------------------------------------------------------------------------
65. We further propose to amend Form Nos. 1, 1-F, and 3-Q
(electric) to include new plant and maintenance expense accounts for
computer hardware, software, and communication equipment within all
functions and subfunctions (including the general function).\102\ In
the Depreciation and Amortization of Electric Plant schedule section B
(Basis for Amortization Charges), we propose to eliminate the first two
sentences and the word software from the third sentence as these
clauses would no longer be applicable to software.\103\
---------------------------------------------------------------------------
\102\ Appendix B: FERC Form Nos. 1/1-F at 204-207, 320-323; FERC
Form No. 3-Q (electric) at 325.
\103\ Appendix B: FERC Form No. 1 at 336.
---------------------------------------------------------------------------
66. Currently, FERC Form No. 1 contains several statistical pages
for different classes of large production generators. To simplify the
forms and reduce the reporting burden, we propose to combine all large
generating assets into one statistical page to also include hydro and
non-hydro renewables.\104\
---------------------------------------------------------------------------
\104\ Appendix B: FERC Form No. 1 at 402-403 amended; pages 406-
407 deleted.
---------------------------------------------------------------------------
67. Finally, we propose to amend the energy storage statistical
pages to remove references in the instructions and columns related to
cost functionalization.\105\
---------------------------------------------------------------------------
\105\ Appendix B: FERC Form No. 1 at 414-420.
---------------------------------------------------------------------------
D. Hydrogen Guidance
68. Comments in response to the NOI and separate industry inquiries
advocated for accounting guidance for hydrogen. We solicit comment on
whether the Chief Accountant should issue such guidance.\106\ This
guidance
[[Page 59879]]
could provide that the classification of hydrogen plant should be
determined based on its functionality for both plant and its associated
O&M accounting as well as for fuel accounting, including any newly
created accounts that may result from this proceeding. This guidance
could further define which activities are appropriate for accounting
under the electric and which under the natural gas USofA. In addition,
we seek comment on whether it would be helpful in the case of hydrogen
to use existing natural gas accounts and instructions for production
plant and O&M expenses, or if it would be more helpful either to update
titles and instructions, or to create new accounts in a future
proceeding.
---------------------------------------------------------------------------
\106\ We are not proposing changes to the USofA to account for
hydrogen but rather seek comment on the potential issuance of more
general accounting guidance that could be issued by the Chief
Accountant.
---------------------------------------------------------------------------
IV. Information Collection Statement
69. The information collection requirements contained in this
notice of proposed rulemaking (NOPR) are subject to review by the
Office of Management and Budget (OMB) under section 3507(d) of the
Paperwork Reduction Act of 1995.\107\ OMB's regulations require
approval of certain information collection requirements imposed by
agency rules.\108\ Upon approval of a collection of information, OMB
will assign an OMB control number and expiration date. Respondents
subject to the filing requirements of this rule will not be penalized
for failing to respond to these collections of information unless the
collections of information display a valid OMB control number.
---------------------------------------------------------------------------
\107\ 44 U.S.C. 3507(d).
\108\ 5 CFR 1320.11.
---------------------------------------------------------------------------
70. This NOPR would require jurisdictional entities as detailed in
18 CFR part 101 (Uniform System of Accounts Prescribed for Public
Utilities and Licensees Subject to the Provision of the Federal Power
Act, General Instructions) to update, modify, and add accounts as
directed in Docket No. RM21-11-000. The updates within the USofA will
also be required in the respective forms (FERC Form Nos. 1, 1-F, 3-Q
(electric), and 60) that are filed with the Commission.
71. Interested persons may obtain information on the reporting
requirements by contacting Ellen Brown, Office of the Executive
Director, Federal Energy Regulatory Commission, 888 First Street NE,
Washington, DC 20426 via email ([email protected]) or telephone
(202) 502-8663).
72. The Commission solicits comments on the Commission's need for
this information, whether the information will have practical utility,
the accuracy of the burden estimates, ways to enhance the quality,
utility, and clarity of the information to be collected or retained,
and any suggested methods for minimizing respondents' burden, including
the use of automated information techniques.
73. Please send comments concerning the collections of information
and the associated burden estimates to the Office of Information and
Regulatory Affairs, Office of Management and Budget, through
www.reginfo.gov/public/do/PRAMain. Attention: Federal Energy Regulatory
Commission Desk Officer. Please identify the OMB Control Numbers 1902-
0021, 1902-0029, 1902-0205, and 1902-0215 in the subject line of your
comments. Comments should be sent within 45 days of publication of this
NOPR in the Federal Register.
74. Please submit a copy of your comments on the information
collections to the Commission via the eFiling link on the Commission's
website at https://www.ferc.gov. Comments on the information collection
that are sent to FERC should refer to Docket No. RM21-11-000.
Title: Annual Report of Major Electric Utilities, Licensees, and
Others (FERC Form No. 1), Annual Report for Nonmajor Public Utilities
and Licensees (FERC Form No. 1-F), Quarterly Financial Report of
Electric Utilities, Licensees (FERC Form No. 3-Q (electric), Annual
Reports of Centralized Service Companies (FERC Form No. 60).
Action: Proposed revision of collections of information in
accordance with Docket No. RM21-11-000 and request for comments.
OMB Control Nos.: 1902-0021 (FERC Form No. 1) and 1902-0029 (FERC
Form No. 1-F), 1902-0205 (FERC Form No. 3-Q (electric), and 1902-0215
(FERC Form No. 60).
Respondents: Public utilities and licensees and centralized service
companies who are not exempt or waived from filing per 18 CFR parts 141
and 369.
Frequency of Information Collection: Annually.
Necessity of Information: The reforms in this proposed rule adjust
the USofA to account for changes in the industry, particularly around
renewable generation.
Internal Review: The Commission has reviewed the changes and has
determined that such changes are necessary. These requirements conform
to the Commission's need for efficient information collection,
communication, and management within the energy industry. The
Commission has specific, objective support for the burden estimates
associated with the information collection requirements.
75. The Commission estimates a one-time burden due to the proposed
revisions in FERC Form Nos. 1, 1-F, 3-Q (electric), and 60 reflected in
the NOPR in Docket No. RM21-11-000 but estimates that the ongoing
burden following the implementation to be consistent with the current
collection estimates. The burden estimates below are included in two
tables, the first table showing the one-time implementation burden
required to update, add, and modify accounts related to the NOPR and
the second table showing the ongoing annual burden to record and report
on each account in the FERC Form Nos. 1, 1-F, 3-Q (electric), and 60.
76. The one-time implementation burden includes updating, adding,
and modifying accounts to be compliant with the NOPR in Docket No.
RM21-11-000. This includes updates to the Form Nos. 1, 1-F, 3-Q
(electric), and 60 for the creation of new accounts and production
subfunctions for wind, solar, and other non-hydro renewable assets;
establishing a new functional class for energy storage accounts;
codifying the accounting treatment of RECs, and creation of new
accounts within existing functions for hardware, software, and
communication equipment. The Reporting section III(B)(6) of this
document indicates which forms and pages will be affected by the
categorized proposed changes.
77. The estimates below were calculated using previous NOPRs
combined with the Commission's best estimate to the required effort to
update, modify, or add accounts within the USofA. The Commission
estimates that on average it will take 20 minutes to create or
transition an account to be compliant with the requirements listed in
this NOPR. In total there are 154 accounts being added, modified, or
updated, but not all accounts are in each form. FERC Form No. 1
requires 145 account changes, FERC Form No. 1-F requires 145 account
changes, and FERC Form No. 60 requires 11 account changes. The changes
to FERC Form No. 3-Q (electric) are reflected in the calculations for
FERC Form No. 1 since the quarterly reports are generally a subset of
the annual filings required by FERC Form No. 1. The changes above are
reflected in the one-time implementation burden estimate listed in
Table 1 below.\109\
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\109\ The burden numbers in the table are rounded to 1 decimal
place, and the costs are rounded to the nearest dollar.
[[Page 59880]]
Table 1--RM21-11-000
[NOPR one-time implementation burden, in Year 1]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Annual number
Number of of responses Total number Average burden & cost Total annual burden hours & Annual cost
Requirement respondents per of responses per response \110\ cost per
respondent respondent ($)
(1) (2) (1) * (2) = (4)...................... (3) * (4) = (5)............... (5) / (1)
(3)
--------------------------------------------------------------------------------------------------------------------------------------------------------
Form No. 1................... 217 1 217 48.3 hrs.; $4,202........ 10,481.1 hrs.; $911,834....... $4,202
Form No.1-F.................. 2 1 2 48.3 hrs.; $4,202........ 96.6 hrs.; $8,404............. 4,202
Form No. 3-Q electric \111\.. 221 3 663 0 hrs. $0................ 0 hrs. $0..................... 0
Form No. 60.................. 42 1 42 3.7 hrs.; $322........... 155.4 hrs.; $13,524........... 305
--------------------------------------------------------------------------------------------------------------------------
Total for Implementation .............. .............. 924 ......................... 10,733.1 hrs.; $933,762....... ..............
Burden.
--------------------------------------------------------------------------------------------------------------------------------------------------------
78. The Commission estimates that the ongoing burden in years 2 and
beyond will be consistent with the current burden estimates related to
FERC Form Nos. 1, 1-F, 3-Q (electric), and 60 because, although the
accounts are changing, the data historically has been recorded and
documented under different account names: therefore, after the initial
implementation of the changes, respondents will likely revert to the
current burden estimates. The estimated ongoing burden is shown in
Table 2 below.
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\110\ The average burden and cost per response is calculated
using the hourly wage figures for FERC staff. The Commission
estimates that the costs for the Commission are comparable to those
in industry. Commission staff average salary plus benefits totals
$180,703 or $87 per hour.
\111\ The Commission assumes that the one-time burden for the
FERC Form No. 3-Q is incorporated into the calculation of FERC Form
No. 1 since quarterly filings are typically a subset of the annual
filings.
Table 2--RM21-11-000 NOPR
[Annual ongoing burden (current), starting in Year 2]
--------------------------------------------------------------------------------------------------------------------------------------------------------
Annual number
Number of of responses Total number Average burden & cost Total annual burden hours & Annual cost
Requirement \112\ respondents per of responses per response \1\ cost \1\ per
respondent respondent ($)
(1) (2) (1) * (2) = (4)...................... (3) * (4) = (5)............... (5) / (1)
(3)
--------------------------------------------------------------------------------------------------------------------------------------------------------
Form No. 1 (including Form 217 1 217 1,182 hrs.; $102,834..... 256,494 hrs.; $22,314,978..... $102,834
1T).
Form No.1-F (including Form 1- 2 1 2 136 hrs.; $11,832........ 272 hrs.; $23,664............. 11,832
FT).
Form No. 3-Q electric 221 3 663 168 hrs. $14,616......... 111,384 hrs. $9,690,408....... 43,848
(including Form 3-QT).
Form No. 60 (including Form 42 1 42 78 hrs.; $6,786.......... 3,276 hrs.; $285,012.......... 6,786
60A).
--------------------------------------------------------------------------------------------------------------------------
Total Ongoing Burden .............. .............. 924 ......................... 371,426 hrs.; $32,314,062..... ..............
(current).
--------------------------------------------------------------------------------------------------------------------------------------------------------
V. Environmental Analysis
---------------------------------------------------------------------------
\112\ The temporary forms (labeled ``T'') are currently
undergoing the collection renewal process, which combines the ``T''
forms with their parent forms. The ``T'' forms were created during
the XBRL transition since OMB does not allow for more than one
Information Collection Request to be submitted under a single OMB
control number. The ``T'' forms are anticipated to be retired
following OMB approval of each renewed form.
---------------------------------------------------------------------------
79. The Commission is required to prepare an Environmental
Assessment or an Environmental Impact Statement for any action that may
have a significant adverse effect on the human environment.\113\ No
environmental consideration is necessary for the promulgation of a rule
that addresses information gathering, analysis, and dissemination,\114\
and also that addresses accounting.\115\ This NOPR addresses
accounting. In addition, this NOPR involves information gathering,
analysis, and dissemination. Therefore, this NOPR falls within
categorical exemptions provided in the Commission's regulations.
Consequently, neither an environmental impact statement nor an
environmental assessment is required.
---------------------------------------------------------------------------
\113\ Reguls. Implementing the Nat'l Envt'l Pol'y Act, Order No.
486, 52 FR 47897 (Dec. 17, 1987), FERC Stats. & Regs. 30,783 (1987)
(cross-referenced at 41 FERC 61,284).
\114\ See 18 CFR 380.4(a)(5).
\115\ See 18 CFR 380.4(c)(16).
---------------------------------------------------------------------------
VI. Regulatory Flexibility Act
80. The Regulatory Flexibility Act of 1980 (RFA) \116\ generally
requires a description and analysis of proposed rules that will have
significant economic impact on a substantial number of small entities.
The RFA mandates consideration of regulatory alternatives that
accomplish the stated objectives of a proposed rule and minimize any
significant economic impact on a substantial number of small
entities.\117\ The Small Business Administration (SBA) sets the
threshold for what constitutes a small business. Under SBA's size
standards,\118\ electric generators definitions of ``small'' range from
250-750 employees based on the type of generation. For the purpose of
our analysis, we use the 250 employee threshold that is used for solar,
wind, geothermal, biomass, and ``other'' generators since the proposed
rules accounting changes are particularly relevant for these types of
generation.
---------------------------------------------------------------------------
\116\ 5 U.S.C. 601-612.
\117\ Id. 603(c).
\118\ 13 CFR 121.201.
---------------------------------------------------------------------------
81. In our analysis, we utilized previous submissions of the FERC
Form Nos. 1,\119\ 1-F,\120\ 3-Q (electric),\121\ and 60 \122\ filers to
create populations of companies to determine the number of small
entities. The Commission found that of this population, approximately
seven percent of companies filing FERC Form No. 1, 50% of companies
filing
[[Page 59881]]
FERC Form No. 1-F,\123\ and approximately eight percent of companies
filing FERC Form No. 60, qualify as ``small'' using the definition
provided by SBA. The Commission believes this rule will not have a
significant economic impact on a substantial number of small entities,
and therefore no regulatory flexibility analysis is required.
---------------------------------------------------------------------------
\119\ The total population of FERC Form No. 1 filers totaled
222. We used a statistical sample size of 99 companies that produces
a 95% confidence level.
\120\ The total population of FERC Form No. 1-F filers totaled
2.
\121\ The FERC Form 3-Q are quarterly filings, which are
typically a subset of the annual filings. The Commission assumes
that the 3-Q filers are consistent with FERC Form No. 1 filers.
\122\ The total population of FERC Form No. 60 filers totaled
43. We used a statistical sample size of 35 companies that produces
a 95% confidence level.
\123\ The Commission recognizes that 50% is a significant
percentage. However, because only two companies file the FERC Form
No. 1-F, 50% of FERC Form No. 1-F filers only represents one
company. When compared to the total population of all filers
effected by this rulemaking, one company (50% of FERC Form No. 1-f
filers) is not deemed significant.
---------------------------------------------------------------------------
VII. Comment Procedures
82. We invite interested persons to submit comments on the matters
and issues proposed in this NOPR to be adopted, including any related
matters or alternative proposals that commenters may wish to discuss.
Comments are due November 17, 2022. Comments must refer to Docket No.
RM21-11-000, and must include the commenter's name, the organization
they represent, if applicable, and their address in their comments. All
comments will be placed in the Commission's public files and may be
viewed, printed, or downloaded remotely as described in the Document
Availability section below. Commenters on this proposal are not
required to serve copies of their comments on other commenters.
83. The Commission encourages comments to be filed electronically
via the eFiling link on the Commission's website at https://www.ferc.gov. The Commission accepts most standard word processing
formats. Documents created electronically using word processing
software must be filed in native applications or print-to-PDF format
and not in a scanned format. Commenters filing electronically do not
need to make a paper filing.
84. Commenters that are not able to file comments electronically
may file an original of their comment by the U.S. Postal Service (USPS)
mail or by courier-or other delivery services. For submission sent via
USPS only, filings should be mailed to: Federal Energy Regulatory
Commission, Office of the Secretary, 888 First Street NE, Washington,
DC 20426. Submission of filings other than by USPS should be delivered
to: Federal Energy Regulatory Commission, 12225 Wilkins Avenue,
Rockville, MD 20852.
VIII. Document Availability
85. In addition to publishing the full text of this document in the
Federal Register, the Commission provides all interested persons an
opportunity to view and/or print the contents of this document via the
internet through the Commission's Home Page (https://www.ferc.gov). At
this time, the Commission has suspended access to the Commission's
Public Reference Room due to the President's March 13, 2020
proclamation declaring a National Emergency concerning the Novel
Coronavirus Disease (COVID-19).
86. From the Commission's Home Page on the internet, this
information is available on eLibrary. The full text of this document is
available on eLibrary in PDF and Microsoft Word format for viewing,
printing, and/or downloading. To access this document in eLibrary, type
the docket number excluding the last three digits of this document in
the docket number field.
87. User assistance is available for eLibrary and the Commission's
website during normal business hours from the Commission's Online
Support at (202) 502-6652 (toll free at 1-866-208-3676) or email at
[email protected], or the Public Reference Room at (202) 502-
8371, TTY (202) 502-8659. Email the Public Reference Room at
[email protected].
List of Subjects in 18 CFR Part 101
Electric power, Electric utilities, Reporting and recordkeeping
requirements, Uniform system of accounts.
By direction of the Commission.
Issued: July 28, 2022.
Debbie-Anne A. Reese,
Deputy Secretary.
In consideration of the foregoing, the Commission proposes to amend
part 101, chapter I, title 18, Code of Federal Regulations, as follows.
PART 101--UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR PUBLIC
UTILITIES AND LICENSEES SUBJECT TO THE PROVISIONS OF THE FEDERAL
POWER ACT
0
1. The authority citation for part 101 continues to read as follows:
Authority: 16 U.S.C. 791a-825r, 2601-2645; 31 U.S.C. 9701; 42
U.S.C. 7101-7352, 7651-7651o.
0
2. In part 101:
0
a. Under General Instructions, Instruction 21 is revised;
0
b. Under Electric Plant Instructions, Instruction 17 is added;
0
c. Under Balance Sheet Chart of Accounts, Accounts 158.3 and 158.4 are
added to the list;
0
d. Under Balance Sheet Accounts:
0
i. Accounts 108, 111, 158.1, and 158.2 are revised; and
0
ii. Accounts 158.3 and 158.4 are added;
0
e. Under Electric Plant Chart of Accounts:
0
i. Accounts 315.1, 315.2, 315.3, 324.1, 324.2, 324.3, 334.1, 334.2, and
334.3 are added to the list;
0
ii. Section 2.d. of the list is revised;
0
iii. Sections 2.e., 2.f., and 2.g. and Accounts 351.1, 351.2, and 351.3
are added to the list;
0
iv. Account 363 is removed from the list and reserved;
0
v. Accounts 363.1, 363.2, and 363.3 are added to the list;
0
vi. Account 387 is removed from the list;
0
vii. Section 6 is redesignated as section 7 of the list;
0
viii. A new section 6 is added to the list;
0
ix. Account 397 is removed from the list and reserved; and
0
x. Accounts 397.1, 397.2, and 397.3 are added to the list;
0
f. Under Electric Plant Accounts:
0
i. Accounts 315.1, 315.2, 315.3, 324.1, 324.2, 324.3, 334.1, 334.2,
334.3, 338.1 through 338.13, 338.20 through 338.34, 339.1 through
339.13, and 345.1 through 345.3 are added;
0
ii. Accounts 348 and 351 are removed and reserved;
0
iii. Accounts 351.1, 351.2, and 351.3 are added;
0
iv. Account 363 is removed and reserved;
0
v. Accounts 363.1, 363.2, 363.3, 387, and 387.1 through 387.12 are
added;
0
vi. Account 397 is removed and reserved; and
0
vii. Accounts 397.1, 397.2, and 397.3 are added;
0
g. Under Income Chart of Accounts, Accounts 411.11 and 411.12 are added
to the list;
0
h. Under Income Accounts, Accounts 411.11 and 411.12 are added;
0
i. Under Operation and Maintenance Expense Chart of Accounts:
0
i. Account 509 is removed from the list;
0
ii. Accounts 509.1, 509.2, 509.3, 513.1, 513.2, 513.3, 531.1, 531.2,
531.3, 544.1, 544.2, and 544.3 are added to the list;
0
iii. Account 548.1 is removed from the list and reserved;
0
iv. Account 553.1 of the list is revised;
0
v. Accounts 553.2 and 553.3 and sections 1.f., 1.g, and 1.h. are added
to the list;
0
vi. Account 562.1 is removed from the list and reserved;
[[Page 59882]]
0
vii. Accounts 569.1, 569.2, and 569.3 of the list are revised;
0
viii. Account 570.1 is removed from the list and reserved;
0
ix. Sections 4 through 8 are redesignated as sections 5 through 9 of
the list;
0
x. A new section 4 is added to the list;
0
xi. Account 584.1 is removed from the list and reserved;
0
xii. Account 592.2 of the list is revised; and
0
xiii. Accounts 592.3, 592.4, 935.1, 935.2, and 935.3 are added to the
list; and
0
j. Under Operation and Maintenance Expense Accounts:
0
i. Account 509 is redesignated as Account 509.1;
0
ii. Newly redesignated Account 509.1 is revised;
0
iii. Accounts 509.2, 509.3, 513.1, 513.2, 513.3, 531.1, 531.2, 531.3,
544.1, 544.2, and 544.3 are added;
0
iv. Account 548.1 is removed and reserved;
0
v. Account 553.1 is revised;
0
vi. Accounts 553.2, 553.3, 558.1 through 558.17, 558.20 through 558.37,
and 559.1 through 559.16 are added;
0
vii. Account 562.1 is removed and reserved;
0
viii. Accounts 569.1, 569.2, and 569.3 are revised;
0
ix. Account 570.1 is removed and reserved;
0
x. Accounts 577.1, 577.2 through 577.5, 578.1 through 578.11 are added;
0
xi. Account 584.1 is removed and reserved; and
0
xii. Account 592.2, 592.3, 592.4, 935.1, 935.2, and 935.3 are added.
The revisions and additions read as follows:
PART 101--UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR PUBLIC
UTILITIES AND LICENSEES SUBJECT TO THE PROVISIONS OF THE FEDERAL
POWER ACT
* * * * *
General Instructions
* * * * *
21. Allowances and renewable energy credits (RECs).
A. Public utilities owning allowances and RECs for operational
purposes, shall account for such allowances and RECs at historical cost
in Account 158.1, Allowance Inventory, Account 158.2, Allowances
Withheld, Account 158.3, Bundled Renewable Energy Credits Inventory, or
Account 158.4, Unbundled Renewable Energy Credits Inventory, as
appropriate.
B. Allowances and RECs acquired for speculative purposes shall be
accounted for in Account 124, Other Investments. When purchased
allowances and RECs acquired for speculative purposes become eligible
for use in different years, and the allocation of the purchase cost
cannot be determined by fair value, the purchase cost allocated to
allowances and RECs of each vintage shall be determined through use of
a present-value based measurement. The interest rate used in the
present-value measurement shall be the utility's incremental borrowing
rate, in the month in which the allowances and RECs are acquired, for a
loan with a term similar to the period that it will hold the allowances
and RECs and in an amount equal to the purchase price.
C. The underlying records supporting operational allowances and
RECs recorded in Account 158.1, Account 158.2, Account 158.3, and
Account 158.4 shall be maintained in sufficient detail at historical
costs and provide the number of allowances and RECs and the related
cost by vintage year, including allowances and RECs acquired at zero
cost.
D. Issuances from inventory included in Account 158.1, Account
158.2, Account 158.3, and Account 158.4 shall be accounted for on a
vintage basis using a monthly weighted-average method of historical
cost determination. The cost of eligible allowances and RECs not used
in the current year, shall be transferred to the vintage for the
immediately following year.
E. Account 158.1 shall be credited and Account 509.1, Allowances,
debited concurrent with the monthly remittance of the allowances to be
charged to expense based on each month's emissions. Account 158.3 and
158.4 shall be credited and Account 509.2, Bundled Renewable Energy
Credits, and Account 509.3, Unbundled Renewable Energy Credits,
debited, respectively, so that the cost of the RECs to be remitted for
the year is charged to expense based on each month's usage. This may,
in certain circumstances, require allocation of the cost between months
on a fractional basis.
F. In any period in which actual emissions exceed the amount
allowable based on eligible allowances owned, the utility shall
estimate the cost to acquire the additional allowances needed and
charge Account 158.1 with the estimated cost and credit the proper
liability account. In any period in which a utility records its
estimated amount of required RECs, the utility shall debit Account
158.3 with the estimated cost and credit the proper liability account.
When differences between the estimated and actual costs become known,
the adjustments should be made through Account 158.1 and Account 158.3
and Account 509.1 and Account 509.2 within a single month, as
appropriate.
G. When a prepayment is made for allowances or RECs, the payment is
debited to Account 165, Prepayments. This accounting is not intended to
influence the outcome of any rate treatment.
H. Penalties assessed by any authoritative agencies shall be
charged to Account 426.3, Penalties.
I. Gains on dispositions of allowances and RECs, other than those
held for speculative purposes, shall be accounted for as follows.
First, if there is uncertainty as to the regulatory treatment, the gain
shall be deferred in Account 254, Other Regulatory Liabilities, pending
resolution of the uncertainty. Second, if there is certainty as to the
existence of a regulatory liability, the gain will be credited to
Account 254, with subsequent recognition in income when reductions in
charges to customers occur or the liability is otherwise satisfied.
Third, all other gains will be credited to Account 411.8, Gains from
Disposition of Allowances, or Account 411.11, Gain from Disposition of
RECs. Losses on disposition of allowances and RECs, other than those
held for speculative purposes, shall be accounted for as follows.
Losses that qualify as regulatory assets shall be charged directly to
Account 182.3, Other Regulatory Assets. All other losses shall be
charged to Account 411.9, Losses from Disposition of Allowances, or
Account 411.12, Losses from Disposition of RECs. (See Definition No.
31.) Gains or losses on disposition of allowances and RECs held for
speculative purposes shall be recognized in Account 421, Miscellaneous
Nonoperating Income, or Account 426.5, Other Deductions, as
appropriate.
J. Revenues for RECs associated with the sale of energy shall be
recorded in the appropriate operating revenue account.
* * * * *
Electric Plant Instructions
* * * * *
17. Integrated computer hardware, software, and communication
equipment. Where computer hardware, software, and communication
equipment is integrated as part of a larger retirement unit, it shall
be recorded in the property account of the retirement unit purchased.
This shall be done consistently with electric plant instruction 10.
* * * * *
[[Page 59883]]
Balance Sheet Chart of Accounts
* * * * *
3. Current and Accrued Assets
* * * * *
158.3 Bundled renewable energy credits inventory.
158.4 Unbundled renewable energy credits inventory.
* * * * *
Balance Sheet Accounts
* * * * *
108 Accumulated provision for depreciation of electric utility plant
(Major only).
A. This account shall be credited with the following:
(1) Amounts charged to account 403, Depreciation Expense, or to
clearing accounts for current depreciation expense for electric plant
in service.
(2) Amounts charged to account 403.1, Depreciation expense for
asset retirement costs, for current depreciation expense related to
asset retirement costs in electric plant in service in a separate
subaccount.
(3) Amounts charged to account 421, Miscellaneous Nonoperating
Income, for depreciation expense on property included in account 105,
Electric Plant Held for Future Use. Include, also, the balance of
accumulated provision for depreciation on property when transferred to
account 105, Electric Plant Held for Future Use, from other property
accounts. Normally account 108 will not be used for current
depreciation provisions because, as provided herein, the service life
during which depreciation is computed commences with the date property
is includible in electric plant in service; however, if special
circumstances indicate the propriety of current accruals for
depreciation, such charges shall be made to account 421, Miscellaneous
Nonoperating Income.
(4) Amounts charged to account 413, Expenses of Electric Plant
Leased to Others, for electric plant included in account 104, Electric
Plant Leased to Others.
(5) Amounts charged to account 416, Costs and Expenses of
Merchandising, Jobbing, and Contract Work, or to clearing accounts for
current depreciation expense.
(6) Amounts of depreciation applicable to electric properties
acquired as operating units or systems. (See electric plant instruction
5.)
(7) Amounts charged to account 182, Extraordinary Property Losses,
when authorized by the Commission.
(8) Amounts of depreciation applicable to electric plant donated to
the utility.
(The utility shall maintain separate subaccounts for depreciation
applicable to electric plant in service, electric plant leased to
others and electric plant held for future use.)
B. At the time of retirement of depreciable electric utility plant,
this account shall be charged with the book cost of the property
retired and the cost of removal and shall be credited with the salvage
value and any other amounts recovered, such as insurance. When
retirement, costs of removal and salvage are entered originally in
retirement work orders, the net total of such work orders may be
included in a separate subaccount hereunder. Upon completion of the
work order, the proper distribution to subdivisions of this account
shall be made as provided in the following paragraph.
C. For general ledger and balance sheet purposes, this account
shall be regarded and treated as a single composite provision for
depreciation. For purposes of analysis, however, each utility shall
maintain subsidiary records in which this account is segregated
according to the following functional classification for electric
plant:
(1) Steam production,
(2) Nuclear production,
(3) Hydraulic production,
(4) Solar production,
(5) Wind production,
(6) Other Non-hydro Renewable production,
(7) Other production,
(8) Transmission,
(9) Distribution,
(10) Regional Transmission and Market Operation,
(11) Energy Storage Plant, and
(12) General.
These subsidiary records shall reflect the current credits and
debits to this account in sufficient detail to show separately for each
such functional classification:
(a) The amount of accrual for depreciation,
(b) The book cost of property retired,
(c) Cost of removal,
(d) Salvage, and
(e) Other items, including recoveries from insurance.
Separate subsidiary records shall be maintained for the amount of
accrued cost of removal other than legal obligations for the retirement
of plant recorded in Account 108, Accumulated provision for
depreciation of electric utility plant (Major only).
D. When transfers of plant are made from one electric plant account
to another, or from or to another utility department, or from or to
nonutility property accounts, the accounting for the related
accumulated provision for depreciation shall be as provided in electric
plant instruction 12.
E. The utility is restricted in its use of the accumulated
provision for depreciation to the purposes set forth above. It shall
not transfer any portion of this account to retained earnings or make
any other use thereof without authorization by the Commission.
* * * * *
111 Accumulated provision for amortization of electric utility plant
(Major only).
A. This account shall be credited with the following:
(1) Amounts charged to account 404, Amortization of Limited-Term
Electric Plant, for the current amortization of limited-term electric
plant investments.
(2) Amounts charged to account 421, Miscellaneous Nonoperating
Income, for amortization expense on property included in account 105,
Electric Plant Held for Future Use. Include also the balance of
accumulated provision for amortization on property when transferred to
account 105, Electric Plant Held for Future Use, from other property
accounts. See also paragraph A(2), account 108, Accumulated Provision
for Depreciation of Electric Utility Plant.
(3) Amounts charged to account 405, Amortization of Other Electric
Plant.
(4) Amounts charged to account 413, Expenses of Electric Plant
Leased to Others, for the current amortization of limited-term or other
investments subject to amortization included in account 104, Electric
Plant Leased to Others.
(5) Amounts charged to account 425, Miscellaneous Amortization, for
the amortization of intangible or other electric plant which does not
have a definite or terminable life and is not subject to charges for
depreciation expense, with Commission approval.
(The utility shall maintain subaccounts of this account for the
amortization applicable to electric plant in service, electric plant
leased to others and electric plant held for future use.)
B. When any property to which this account applies is sold,
relinquished, or otherwise retired from service, this account shall be
charged with the amount previously credited in respect to such
property. The book cost of the property so retired less the amount
chargeable to this account and less the net proceeds realized at
retirement shall be included in account 421.1, Gain on Disposition of
Property, or account 421.2, Loss on Disposition of Property, as
appropriate.
C. For general ledger and balance sheet purposes, this account
shall be
[[Page 59884]]
regarded and treated as a single composite provision for amortization.
For purposes of analysis, however, each utility shall maintain
subsidiary records in which this account is segregated according to the
following functional classification for electric plant: (1) Steam
production; (2) nuclear production; (3) hydraulic production; (4) solar
production; (5) wind production; (6) other non-hydro renewable
production; (7) other production; (8) transmission; (9) distribution;
(10) regional transmission and market operation; (11) energy storage
plant; and (12) general. These subsidiary records shall reflect the
current credits and debits to this account in sufficient detail to show
separately for each such functional classification (a) the amount of
accrual for amortization, (b) the book cost of property retired, (c)
cost of removal, (d) salvage, and (e) other items, including recoveries
from insurance.
D. The utility is restricted in its use of the accumulated
provision for amortization to the purposes set forth above. It shall
not transfer any portion of this account to retained earnings or make
any other use thereof without authorization by the Commission.
* * * * *
158.1 Allowance inventory.
A. This account shall include the cost of allowances owned by the
utility and not withheld by any authoritative agency. See General
Instruction No. 21 and Account 158.2, Allowances Withheld.
B. This account shall be credited and Account 509.1, Allowances,
shall be debited concurrent with the monthly emissions.
C. Separate subdivisions of this account shall be maintained so as
to separately account for those allowances usable in the current year
and in each subsequent year. The underlying records of these
subdivisions shall be maintained in sufficient detail so as to identify
each allowance included; the origin of each allowance; and the
historical cost.
(Note: For prepayments of allowances, see General Instruction No.
21.)
158.2 Allowances withheld.
A. This account shall include the cost of allowances owned by the
utility but withheld by any authoritative agency. (See General
Instruction No. 21.)
B. The inventory cost of the allowances released by any
authoritative agency for use by the utility shall be transferred to
Account 158.1, Allowance Inventory.
C. The underlying records of this account shall be maintained in
sufficient detail so as to identify each allowance included; the origin
of each allowance; and the historical cost.
158.3 Bundled renewable energy credits inventory.
A. This account shall include the cost of RECs owned by the
utility, bundled with energy, and not withheld by any authoritative
agency. See General Instruction No. 21 and Account 158.2, Allowances
and RECs Withheld.
B. This account shall be credited and Account 509.2, Bundled
Renewable Energy Credits, shall be debited concurrent with the monthly
use of RECs.
C. Separate subdivisions of this account shall be maintained so as
to separately account for those RECs usable in the current year and in
each subsequent year. The underlying records of these subdivisions
shall be maintained in sufficient detail so as to identify each REC
included; the origin of each REC; and the historical cost.
(Note: For prepayments of RECs, see General Instruction No. 21.)
158.4 Unbundled renewable energy credits inventory.
A. This account shall include the cost of RECs owned by the
utility, not considered bundled with energy, and not withheld by any
authoritative agency. See General Instruction No. 21 and Account 158.2,
Allowances and RECs Withheld.
B. This account shall be credited and Account 509.3, Unbundled
Renewable Energy Credits, shall be debited concurrent with the monthly
use of RECs.
C. Separate subdivisions of this account shall be maintained so as
to separately account for those RECs usable in the current year and in
each subsequent year. The underlying records of these subdivisions
shall be maintained in sufficient detail so as to identify each REC
included; the origin of each REC; and the historical cost.
(Note: For prepayments of RECs, see General Instruction No. 21.)
* * * * *
Electric Plant Chart of Accounts
* * * * *
2. Production Plant
a. steam production
* * * * *
315.1 Computer hardware.
315.2 Computer software.
315.3 Communication equipment.
* * * * *
b. nuclear production
* * * * *
324.1 Computer hardware.
324.2 Computer software.
324.3 Communication equipment.
* * * * *
c. hydraulic production
* * * * *
334.1 Computer hardware.
334.2 Computer software.
334.3 Communication equipment.
* * * * *
d. solar production
338.1 Land and land rights.
338.2 Structures and improvements.
338.3 [Reserved]
338.4 Solar panels.
338.5 Collector system.
338.6 Generator step-up transformers (GSU).
338.7 Inverters.
338.8 Other accessory electrical equipment.
338.9 Computer hardware.
338.10 Computer software.
338.11 Communication equipment.
338.12 Miscellaneous power plant equipment.
338.13 Asset retirement costs for solar production.
e. wind production
338.20 Land and land rights.
338.21 Structures and improvements.
338.22 [Reserved]
338.23 Wind turbines.
338.24 Wind towers and fixtures.
338.25 [Reserved]
338.26 Collector system.
338.27 Generator step-up transformers (GSU).
338.28 Inverters.
338.29 Other accessory electrical equipment.
338.30 Computer hardware.
338.31 Computer software.
338.32 Communication equipment.
338.33 Miscellaneous power plant equipment.
338.34 Asset retirement costs for wind production.
f. other non-hydro renewable production
339.1 Land and land rights.
339.2 Structures and improvements.
339.3 Fuel holders.
339.4 Boilers.
339.5 [Reserved]
339.6 Generators.
339.7 [Reserved]
339.8 Other accessory electrical equipment.
339.9 Computer hardware.
339.10 Computer software.
339.11 Communication equipment.
339.12 Miscellaneous power plant equipment.
339.13 Asset retirement costs for other non-hydro renewable
production.
g. other production
340 Land and land rights.
341 Structures and improvements.
342 Fuel holders, producers, and accessories.
343 Prime movers.
344 Generators.
345 Accessory electric equipment.
345.1 Computer hardware.
345.2 Computer software.
[[Page 59885]]
345.3 Communication equipment.
346 Miscellaneous power plant equipment.
347 Asset retirement costs for other production plant.
348 [Reserved]
3. Transmission Plant
* * * * *
351.1 Computer hardware.
351.2 Computer software.
351.3 Communication equipment.
* * * * *
4. Distribution Plant
* * * * *
363 [Reserved]
363.1 Computer hardware.
363.2 Computer software.
363.3 Communication equipment.
* * * * *
6. Energy Storage Plant
387 [Reserved]
387.1 Land and land rights.
387.2 Structures and improvements.
387.3 Energy storage equipment.
387.4 [Reserved]
387.5 Collector system.
387.6 Generator step-up transformers (GSU).
387.7 Inverters.
387.8 Computer hardware.
387.9 Computer software.
387.10 Communication equipment.
387.11 Miscellaneous energy storage equipment.
387.12 Asset retirement costs for energy storage.
7. General Plant
* * * * *
397 [Reserved]
397.1 Computer hardware.
397.2 Computer software.
397.3 Communication equipment.
* * * * *
Electric Plant Accounts
* * * * *
315.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
315.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
315.3 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
324.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
324.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
324.3 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
334.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
334.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
334.3 Communication equipment.
This account shall include the cost of communication equipment
owned and
[[Page 59886]]
used to acquire or share data and information used to control and
dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
338.1 Land and land rights.
This account shall include the cost of land and land rights used in
connection with solar power generation. (See electric plant instruction
7.)
338.2 Structures and Improvements.
This account shall include the cost in place of structures and
improvements used in connection with solar power generation. (See
electric plant instruction 8.)
338.3 [Reserved]
338.4 Solar panels.
This account shall include the installed cost of the racks, solar
panels, and other equipment to be used primarily for generating Direct
Current (DC) electricity.
338.5 Collector system.
This account shall include all cost of cabling, junction boxes,
connection cabinets, and all facilities and devices (such as static
capacitors) that are used to transport and consolidate the power fed
from individual solar panels, once it has been stepped-up, to the
substation prior to interconnection to the grid.
Items
1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
3. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
4. Brackets.
5. Circuit breakers.
6. Conductors, including insulated and bare wires and cables.
7. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
8. Crossarms and braces.
9. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
10. Extension arms.
11. Fireproofing, in connection with any items listed herein.
12. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
13. Ground wires, clamps, etc.
14. Guards.
15. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
16. Insulators, including pin, suspension, and other types, and tie
wire or clamps.
17. Lightning arresters.
18. Paving, Pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
19. Permits for construction.
20. Pole steps and ladders.
21. Poles, wood, steel, concrete, or other material.
22. Racks complete with insulators.
23. Railings.
24. Railroad and highway crossing guards.
25. Reinforcing and stubbing.
26. Removal and relocation of subsurface obstructions.
27. Settings.
28. Sewer connections, including drains, traps, tide valves, check
valves, etc.
29. Shaving, painting, gaining, roofing, stenciling, and tagging.
30. Splices.
31. Sumps, including pumps.
32. Switches.
33. Towers.
34. Tree trimming, initial cost including the cost of permits
therefor.
35. Ventilating equipment.
36. Other line devices.
338.6 Generator step-up transformers (GSU).
This account shall include only the cost of the GSU transformers
directly connected to the generator terminal tips and other equipment
used for conveying the power to the GSU for the purpose of initially
changing the voltage or frequency of electric energy for the purpose of
moving the power. It shall exclude the cost of additional transformers
and other equipment once the power has been initially stepped up from a
generator voltage to a higher voltage.
338.7 Inverters.
This account shall include the installed cost of inverters for the
purpose of converting electricity from direct current (DC) to
alternating current (AC).
338.8 Other accessory electrical equipment.
This account shall include the installed cost of other conversion
or auxiliary generating apparatus and equipment used primarily in
connection with the control and switching of electric energy produced
by solar panels, including weather monitoring equipment, and the
protection of electric circuits and equipment which operate at
generating level voltage (excluding SCADA systems). This account shall
exclude Collector System costs, Account 338.5, Collector System; GSU
costs, Account 338.6, Generator Step-up Transformers (GSU); and
Inverter costs, Account 338.7, Inverters.
Items
1. Auxiliary generators, including boards, compartments, switching
equipment, control equipment, and connections to auxiliary power bus.
2. Excitation system, including motor, turbine and dual-drive
exciter sets and rheostats, storage batteries and charging equipment,
circuit breakers, panels and accessories, knife switches and
accessories, surge arresters, instrument shunts, conductors and
conduit, special supports for conduit, generator field and exciter
switch panels, exciter bus tie panels, generator and exciter rheostats,
etc., special housings, protective screens, etc.
3. Generator main connections, including oil circuit breakers and
accessories, disconnecting switches and accessories, operating
mechanisms and interlocks, current transformers, potential
transformers, protective relays, isolated panels and equipment,
conductors and conduit, special supports for generator main leads,
grounding switch, etc., special housing, protective screens, etc.
4. Station control system, including station switchboards with
panel wiring, panels with instruments and control equipment only,
panels with switching equipment mounted or mechanically connected,
trunktype boards complete, cubicles, station supervisory control
boards, generator and exciter signal stands, temperature-recording
devices, frequency control equipment, master clocks, watt-hour meter,
station totalizing wattmeter, storage batteries, panels and charging
sets, instrument transformers for supervisory metering, conductors and
conduit, special supports for conduit, switchboards, batteries, special
housing for batteries, protective screens, doors, etc.
5. Station buses, including main, auxiliary transfer, synchronizing
and fault ground buses, including oil circuit breakers and accessories,
disconnecting switches and accessories, operating mechanisms and
interlocks, reactors and accessories, voltage regulators and
accessories, compensators, resistors,
[[Page 59887]]
starting transformers, current transformers, potential transformers,
protective relays, storage batteries and charging equipment, isolated
panels and equipment, conductors and conduit, special supports, special
housings, concrete pads, general station ground system, special fire-
extinguishing system, and test equipment.
Note A: Do not include in this account transformers and other
equipment used for changing the voltage or frequency of electric
energy for the purpose of transmission or distribution.
Note B: When any item of equipment listed herein is used wholly
to furnish power to equipment included in another account, its cost
shall be included in such other account.
338.9 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
338.10 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
338.11 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
338.12 Miscellaneous power plant equipment.
This account shall include the installed cost of miscellaneous
equipment in and about the solar plant devoted to general station use,
and which is not properly includible in any of the foregoing solar
power production accounts.
Items
1. Compressed air and vacuum cleaning systems, including tanks,
compressors, exhausters, air filters, piping, etc.
2. Cranes and hoisting equipment, including cranes, cars, crane
rails, monorails, hoists, etc., with electric and mechanical
connections.
3. Fire-extinguishing equipment for general station use.
4. Foundations and settings, specially constructed for and not
expected to outlast the apparatus for which provided.
5. Miscellaneous equipment, including atmospheric and weather
indicating devices, intrasite communication equipment, laboratory
equipment, signal systems, callophones, emergency whistles and sirens,
fire alarms, and other similar equipment.
6. Miscellaneous belts, pulleys, countershafts, etc.
7. Refrigerating system including compressors, pumps, cooling
coils, etc.
8. Station maintenance equipment, including lathes, shapers,
planers, drill presses, hydraulic presses, grinders, etc., with motors,
shafting, hangers, pulleys, etc.
9. Ventilating equipment, including items wholly identified with
apparatus listed herein.
Note: When any item of equipment, listed herein is used wholly
in connection with equipment included in another account, its cost
shall be included in such other account.
338.13 Asset retirement costs for solar production.
This account shall include asset retirement costs on plant included
in solar production function.
338.20 Land and land rights.
This account shall include the cost of land and land rights used in
connection with wind power generation. (See electric plant instruction
7.)
338.21 Structures and improvements.
This account shall include the cost in place of structures and
improvements used in connection with wind power generation. (See
electric plant instruction 8.)
338.22 [Reserved]
338.23 Wind turbines.
This account shall include the cost installed of the mechanical
turbine parts and generator equipment, including nacelle, gearbox,
etc., to be used primarily for generating electricity.
338.24 Wind towers and fixtures.
This account shall include the cost installed of towers and
appurtenant fixtures used for supporting wind power production.
Foundations shall be included in Account 338.21 Structures and
Improvements.
338.25 [Reserved]
338.26 Collector system.
This account shall include all cost of cabling, junction boxes,
connection cabinets, and all facilities that are installed beyond the
high side of the GSU transformer and the transmission or distribution
point of interconnection.
Items
1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
3. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
4. Brackets.
5. Circuit breakers.
6. Conductors, including insulated and bare wires and cables.
7. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
8. Crossarms and braces.
9. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
10. Extension arms.
11. Fireproofing, in connection with any items listed herein.
12. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
13. Ground wires, clamps, etc.
14. Guards.
15. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
16. Insulators, including pin, suspension, and other types, and tie
wire or clamps.
[[Page 59888]]
17. Lightning arresters.
18. Paving, Pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
19. Permits for construction.
20. Pole steps and ladders.
21. Poles, wood, steel, concrete, or other material.
22. Racks complete with insulators.
23. Railings.
24. Railroad and highway crossing guards.
25. Reinforcing and stubbing.
26. Removal and relocation of subsurface obstructions.
27. Settings.
28. Sewer connections, including drains, traps, tide valves, check
valves, etc.
29. Shaving, painting, gaining, roofing, stenciling, and tagging.
30. Splices.
31. Sumps, including pumps.
32. Switches.
33. Towers.
34. Tree trimming, initial cost including the cost of permits
therefor.
35. Ventilating equipment.
36. Other line devices.
338.27 Generator step-up transformers (GSU).
This account shall include only the cost of the GSU transformers
and other equipment used for conveying the power to the pad-mount GSU
for the purpose of initially changing the voltage or frequency of
electric energy for the purpose of moving the power. It shall exclude
the cost of additional transformers and other equipment once the power
has been initially stepped up from a generator voltage to a higher
voltage.
338.28 Inverters.
This account shall include the installed cost of inverters for the
purpose of converting electricity from direct current (DC) to
alternating current (AC).
338.29 Other accessory electrical equipment.
This account shall include the installed cost of other conversion
or auxiliary generating apparatus and equipment used primarily in
connection with the control and switching of electric energy produced
by wind turbines, including weather monitoring equipment, and the
protection of electric circuits and equipment which operate at
generating level voltage (excluding SCADA systems). This account shall
exclude Collector System costs, Account 338.26, Collector System; GSU
costs, Account 338.27, Generator Step-up Transformers (GSU); and
Inverter costs, Account 338.28, Inverters.
338.30 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
338.31 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
338.32 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
338.33 Miscellaneous power plant equipment.
This account shall include the installed cost of miscellaneous
equipment in and about the wind plant devoted to general station use,
and which is not properly includible in any of the foregoing wind power
production accounts.
338.34 Asset retirement costs for wind production.
This account shall include asset retirement costs on plant included
in wind production function.
339.1 Land and land rights.
This account shall include the cost of land and land rights used in
connection with other non-hydro renewable power generation. (See
electric plant instruction 7.)
339.2 Structures and improvements.
This account shall include the cost in place of structures and
improvements used in connection with other non-hydro renewable power
generation. (See electric plant instruction 8.)
Note: This includes mirrors for solar boiler systems.
339.3 Fuel holders.
This account shall include the cost installed of renewable fuel
handling and storage equipment used between the point of fuel delivery
to the station and the intake through which fuel is either directly
drawn to the engine, or into a boiler system, inclusive.
Items
1. Blower and fans.
2. Boilers and pumps.
3. Economizers.
4. Exhauster outfits.
5. Flues and piping.
6. Pipe system.
7. Producers.
8. Regenerators.
9. Scrubbers.
10. Steam injectors.
11. Tanks for storage of electrolytes, hydrogen, renewable natural
gas, algae, etc.
12. Vaporizers.
339.4 Boilers.
This account shall include the cost installed of furnaces, boilers,
steam and feed water piping, boiler apparatus and accessories used in
the production of steam or other vapor, to be used primarily for
generating electricity. This account includes solar boiler systems.
1. Boiler feed system, including feed water heaters, evaporator
condensers, heater drain pumps, heater drainers, deaerators, and vent
condensers, boiler feed pumps, surge tanks, feed water regulators, feed
water measuring equipment, and all associated drives.
2. Boiler plant cranes and hoists and associated drives.
3. Boilers and equipment, including boilers and baffles,
economizers,
[[Page 59889]]
superheaters, foundations and settings, water walls, arches, grates,
insulation, blow-down system, drying out of new boilers, also
associated motors or other power equipment.
4. Draft equipment, including air preheaters and accessories,
induced and forced draft fans, air ducts, combustion control
mechanisms, and associated motors or other power equipment.
5. Gas-burning equipment, including holders, burner equipment and
piping, control equipment, etc.
6. Instruments and devices, including all measuring, indicating,
and recording equipment for boiler plant service together with
mountings and supports.
7. Lighting systems.
8. Stacks, including foundations and supports, stack steel and
ladders, stack concrete, stack lining, stack painting (first), when set
on separate foundations, independent of substructure or superstructure
of building.
9. Station piping, including pipe, valves, fittings, separators,
traps, desuperheaters, hangers, excavation, covering, etc., for station
piping system, including all steam, condensate, boiler feed and water
supply piping, etc.
10. Ventilating equipment.
11. Water purification equipment, including softeners and
accessories, evaporators and accessories, heat exchangers, filters,
tanks for filtered or softened water, pumps, motors, etc.
12. Water-supply systems, including pumps, motors, strainers, raw-
water storage tanks, boiler wash pumps, intake and discharge pipes and
tunnels not a part of a building.
339.5 [Reserved]
339.6 Generators.
This account shall include the cost installed of other non-hydro
renewable generators of all types apart from wind and solar.
Items
1. Cranes, hoists, etc., including items wholly identified with
such apparatus.
2. Fire-extinguishing equipment.
3. Foundations and settings, specially constructed for and not
expected to outlast the apparatus for which provided.
4. Generator cooling system, including air cooling and washing
apparatus, air fans and accessories, air ducts, etc.
5. Generators--main, a.c. or d.c., including field rheostats and
connections for self-excited units and excitation system when
identified with the generating unit.
6. Lighting systems.
7. Lubricating system, including tanks, filters, strainers, pumps,
piping, coolers, etc.
8. Mechanical meters, and recording instruments.
9. Platforms, railings, steps, gratings, etc., appurtenant to
apparatus listed herein.
10. Cooling system, including towers, pumps, tank, and piping.
11. Piping--main exhaust, including connections between generator
and condenser and between condenser and hotwell.
12. Piping--main steam, including connections from main throttle
valve to turbine inlet.
13. Circulating pumps, including connections between condensers and
intake and discharge tunnels.
14. Tunnels, intake and discharge, for condenser system, when not a
part of structure, water screens, etc.
15. Water screens, motors, etc.
16. Moisture separator for turbine steam.
17. Turbine lubricating oil (initial charge).
339.7 [Reserved]
339.8 Other accessory electrical equipment.
This account shall include the installed cost of other conversion
or auxiliary generating apparatus and equipment used primarily in
connection with the control and switching of electric energy produced
by other non-hydro renewable, including weather monitoring equipment,
and the protection of electric circuits and equipment which operate at
generating level voltage (excluding SCADA systems).
339.9 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
339.10 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
339.11 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
339.12 Miscellaneous power plant equipment.
This account shall include the installed cost of miscellaneous
equipment in and about the other non-hydro renewable plant devoted to
general station use, and which is not properly includible in any of the
foregoing other non-hydro renewable power production accounts.
339.13 Asset retirement costs for other non-hydro renewable
production.
This account shall include asset retirement costs on plant included
in other non-hydro renewable production function.
* * * * *
345.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
[[Page 59890]]
7. Networking components.
345.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
345.3 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
348 [Reserved]
* * * * *
351 [Reserved]
351.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
351.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
351.3 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
363 [Reserved]
363.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
363.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
363.3 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
387 [Reserved]
387.1 Land and land rights.
This account shall include the cost of land and land rights used in
connection with energy storage plant. (See electric plant instruction
7.)
387.2 Structures and improvements.
This account shall include the cost in place of structures and
improvements used in connection with energy storage plant. (See
electric plant instruction 8.)
387.3 Energy storage equipment.
A. This account shall include the cost installed of energy storage
equipment used to store energy for load managing purposes.
B. Labor costs and power purchased to energize the equipment are
includible on the first installation only. The cost of removing,
relocating and resetting energy storage equipment shall not be charged
to this account but to operations and maintenance expense accounts for
energy storage expenses, as appropriate.
C. The records supporting this account shall show, by months, the
function(s) each energy storage asset supports or performs.
Items
1. Batteries/Chemical.
2. Compressed Air.
3. Flywheels.
4. Superconducting Magnetic Storage.
5. Thermal.
[[Page 59891]]
Note: The cost of pumped storage hydroelectric plant shall be
charged to hydraulic production plant. These are examples of items
includible in this account. This list is not exhaustive.
387.4 [Reserved]
387.5 Collector system.
This account shall include all cost of cabling, junction boxes,
connection cabinets, and all facilities that are installed beyond the
high side of the GSU transformer and the transmission or distribution
point of interconnection.
Items
1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
3. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
4. Brackets.
5. Circuit breakers.
6. Conductors, including insulated and bare wires and cables.
7. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
8. Crossarms and braces.
9. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
10. Extension arms.
11. Fireproofing, in connection with any items listed herein.
12. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
13. Ground wires, clamps, etc.
14. Guards.
15. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
16. Insulators, including pin, suspension, and other types, and tie
wire or clamps.
17. Lightning arresters.
18. Paving, Pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
19. Permits for construction.
20. Pole steps and ladders.
21. Poles, wood, steel, concrete, or other material.
22. Racks complete with insulators.
23. Railings.
24. Railroad and highway crossing guards.
25. Reinforcing and stubbing.
26. Removal and relocation of subsurface obstructions.
27. Settings.
28. Sewer connections, including drains, traps, tide valves, check
valves, etc.
29. Shaving, painting, gaining, roofing, stenciling, and tagging.
30. Splices.
31. Sumps, including pumps.
32. Switches.
33. Towers.
34. Tree trimming, initial cost including the cost of permits
therefor.
35. Ventilating equipment.
36. Other line devices.
387.6 Generator step-up transformers (GSU).
This account shall include only the cost of the GSU transformers
and other equipment used for conveying the power to the pad-mount GSU
for the purpose of initially changing the voltage or frequency of
electric energy for the purpose of moving the power. It shall exclude
the cost of additional transformers and other equipment once the power
has been initially stepped up from a generator voltage to a higher
voltage.
387.7 Inverters.
This account shall include the installed cost of inverters for the
purpose of converting electricity from direct current (DC) to
alternating current (AC).
387.8 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
387.9 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
387.10 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
387.11 Miscellaneous energy storage equipment.
This account shall include the installed cost of miscellaneous
equipment in and about the energy storage equipment devoted to general
station use, and which is not properly includible in any of the
foregoing energy storage plant accounts.
387.12 Asset retirement costs for energy storage plant.
This account shall include asset retirement costs on plant included
in the energy storage plant function.
* * * * *
397 [Reserved]
397.1 Computer hardware.
This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS) hardware.
5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
6. Peripheral equipment.
7. Networking components.
397.2 Computer software.
This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
1. Software licenses.
[[Page 59892]]
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS) software.
7. Supervisory Control and Data Acquisition (SCADA) system
software.
8. Evaluation and assessment system software.
9. Operating, planning and transaction scheduling software.
10. Reliability applications.
11. Market application software.
397.3 Communication equipment.
This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS) equipment.
5. Servers.
6. Workstations.
7. Telephones.
* * * * *
Income Chart of Accounts
1. Utility Operating Income
* * * * *
411.11 Gains from disposition of RECs.
411.12 Losses from disposition of RECs.
* * * * *
Income Accounts
* * * * *
411.11 Gains from disposition of RECs.
This account shall be credited with the gain on the sale, exchange,
or other disposition of RECs in accordance with paragraph (H) of
General Instruction No. 21. Income taxes relating to gains recorded in
this account shall be recorded in Account 409.1, Income Taxes, Utility
Operating Income.
Note: Revenues for RECs associated with the sale of energy shall
be recorded in the appropriate operating revenue account consistent
with General Instruction No. 21 (J).
411.12 Losses from disposition of RECs.
This account shall be debited with the loss on the sale, exchange,
or other disposition of RECs in accordance with paragraph (H) of
General Instruction No. 21. Income taxes relating to losses recorded in
this account shall be recorded in Account 409.1, Income Taxes, Utility
Operating Income.
* * * * *
Operation and Maintenance Expense Chart of Accounts
1. Power Production Expenses
a. steam power generation
Operation
* * * * *
509.1 Allowances.
509.2 Bundled renewable energy credits.
509.3 Unbundled renewable energy credits.
* * * * *
Maintenance
* * * * *
513.1 Maintenance of computer hardware (Major only).
513.2 Maintenance of computer software (Major only).
513.3 Maintenance of communication equipment (Major only).
* * * * *
b. nuclear power generation
* * * * *
Maintenance
* * * * *
531.1 Maintenance of computer hardware (Major only).
531.2 Maintenance of computer software (Major only).
531.3 Maintenance of communication equipment (Major only).
* * * * *
c. hydraulic power generation
* * * * *
Maintenance
* * * * *
544.1 Maintenance of computer hardware (Major only).
544.2 Maintenance of computer software (Major only).
544.3 Maintenance of communication equipment (Major only).
* * * * *
d. other power generation
* * * * *
Operation
* * * * *
548.1 [Reserved]
* * * * *
Maintenance
* * * * *
553.1 Maintenance of computer hardware (Major only).
553.2 Maintenance of computer software (Major only).
553.3 Maintenance of communication equipment (Major only).
* * * * *
f. solar generation
Operation
558.1 Operation supervision and engineering.
558.2 Solar panel generation and other plant operating expenses
(Major only).
558.3 [Reserved]
558.4 Rents.
558.5 Operation supplies and expenses (Nonmajor only).
Maintenance
558.6 Maintenance supervision and engineering (Major only).
558.7 Maintenance of structures (Major only).
558.8 Maintenance of solar panels (Major only).
558.9 Maintenance of collector systems (Major only).
558.10 Maintenance of generator step-up transformers (Major
only).
558.11 Maintenance of inverter expenses (Major only).
558.12 Maintenance of other accessory electrical equipment
(Major only).
558.13 Maintenance of computer hardware (Major only).
558.14 Maintenance of computer software (Major only).
558.15 Maintenance of communication equipment (Major only).
558.16 Maintenance of miscellaneous solar generation plant
(Major only).
558.17 Maintenance of solar generation plant (Nonmajor only).
g. wind generation
Operation
558.20 Operation supervision and engineering.
558.21 Wind turbine generation and other plant operating
expenses (Major only).
558.22 [Reserved]
558.23 Rents.
558.24 Operation supplies and expenses (Nonmajor only).
Maintenance
558.25 Maintenance supervision and engineering (Major only).
558.26 Maintenance of structures (Major only).
558.27 Maintenance of wind turbines, towers and fixtures (Major
only).
558.28 [Reserved]
558.29 Maintenance of collector systems (Major only).
558.30 Maintenance of generator step-up transformers (Major
only).
558.31 Maintenance of inverter expenses (Major only).
558.32 Maintenance of other accessory electrical equipment
(Major only).
558.33 Maintenance of computer hardware (Major only).
558.34 Maintenance of computer software (Major only).
558.35 Maintenance of communication equipment (Major only).
558.36 Maintenance of miscellaneous wind generation plant (Major
only).
558.37 Maintenance of wind generation plant (Nonmajor only).
h. other non-hydro renewable generation
Operation
559.1 Operation supervision and engineering.
559.2 Other miscellaneous generation and other plant operating
expenses (Major only).
559.3 Fuel.
559.4 Rents.
559.5 Operation supplies and expenses (Nonmajor only).
[[Page 59893]]
Maintenance
559.6 Maintenance supervision and engineering (Major only).
559.7 Maintenance of structures (Major only).
559.8 [Reserved]
559.9 Maintenance of boilers (Major only).
559.10 Maintenance of generating and electric equipment (Major
only).
559.11 [Reserved]
559.12 Maintenance of computer hardware (Major only).
559.13 Maintenance of computer software (Major only).
559.14 Maintenance of communication equipment (Major only).
559.15 Maintenance of miscellaneous other non-hydro renewable
generation plant (Major only).
559.16 Maintenance of other non-hydro renewable generation plant
(Nonmajor only).
2. Transmission Expenses
Operation
* * * * *
562.1 [Reserved]
* * * * *
Maintenance
* * * * *
569.1 Maintenance of computer hardware (Major only).
569.2 Maintenance of computer software (Major only).
569.3 Maintenance of communication equipment (Major only).
* * * * *
570.1 [Reserved]
* * * * *
4. Energy Storage Expenses
Operation
577.1 Operation supervision and engineering.
577.2 Operation of energy storage equipment (Major only).
577.3 Storage fuel.
577.4 Rents.
577.5 Operation supplies and expenses (Nonmajor only).
Maintenance
578.1 Maintenance supervision and engineering (Major only).
578.2 Maintenance of structures (Major only).
578.3 Maintenance of energy storage equipment (Major only).
578.4 Maintenance of collector systems (Major only).
578.5 Maintenance of generator step-up transformers (Major
only).
578.6 Maintenance of inverter expenses (Major only).
578.7 Maintenance of computer hardware (Major only).
578.8 Maintenance of computer software (Major only).
578.9 Maintenance of communication equipment (Major only).
578.10 Maintenance of miscellaneous other energy storage plant
(Major only).
578.11 Maintenance of other energy storage plant (Nonmajor
only).
5. Distribution Expenses
Operation
* * * * *
584.1 [Reserved]
* * * * *
Maintenance
* * * * *
592.2 Maintenance of computer hardware (Major only).
592.3 Maintenance of computer software (Major only).
592.4 Maintenance of communication equipment (Major only).
* * * * *
9. Administrative and General Expenses
* * * * *
Maintenance
* * * * *
935.1 Maintenance of computer hardware (Major only).
935.2 Maintenance of computer software (Major only).
935.3 Maintenance of communication equipment (Major only).
* * * * *
Operation and Maintenance Expense Accounts
* * * * *
509.1 Allowances.
This account shall include the cost of allowances expensed
concurrent with the monthly emissions. (See General Instruction No.
21.)
509.2 Bundled renewable energy credits.
For RECs that were bundled with energy, this account shall include
the cost of RECs expensed concurrent with the monthly usage. (See
General Instruction No. 21.)
509.3 Unbundled renewable energy credits.
For RECs that were unbundled from energy, this account shall
include the cost of RECs expensed concurrent with the monthly usage.
(See General Instruction No. 21.)
* * * * *
513.1 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
steam power generation subfunction. (See operating expense instruction
2.)
513.2 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the steam power generation subfunction. (See operating
expense instruction 2.)
513.3 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the steam power generation subfunction. (See operating expense
instruction 2.)
* * * * *
531.1 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
nuclear power generation subfunction. (See operating expense
instruction 2.)
531.2 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the nuclear power generation subfunction. (See
operating expense instruction 2.)
531.3 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the nuclear power generation subfunction. (See operating expense
instruction 2.)
* * * * *
544.1 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
hydraulic power generation subfunction. (See operating expense
instruction 2.)
544.2 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the hydraulic power generation subfunction. (See
operating expense instruction 2.)
544.3 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses
[[Page 59894]]
incurred in the maintenance of communication equipment serving the
hydraulic power generation subfunction. (See operating expense
instruction 2.)
* * * * *
548.1 [Reserved]
* * * * *
553.1 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
other power generation subfunction. (See operating expense instruction
2.)
553.2 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the other power generation subfunction. (See operating
expense instruction 2.)
553.3 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the other power generation subfunction. (See operating expense
instruction 2.)
* * * * *
558.1 Operation supervision and engineering.
A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of solar power generating stations. Direct supervision of
specific activities shall be charged to the appropriate account. (See
operating expense instruction 1.)
B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of solar power generating
stations.
Labor
1. Supervising solar production.
2. Operating solar panels, auxiliary apparatus and switching and
other electric equipment.
3. Operating switchboards, switch gear and electric control and
protective equipment.
4. Keeping electric plant log and records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
6. Cleaning electric plant equipment when not incidental to
maintenance work.
558.2 Solar panel generation and other plant operating expenses (Major
only).
This account shall include the cost of labor, materials used and
expenses incurred in operating solar generation and their auxiliary
apparatus, switch gear and other electric equipment to the points where
electricity leaves for conversion for transmission or distribution, or
are not readily assignable to other solar generation operation expense
accounts.
Labor
1. Operating switchboards, switch gear and electric control and
protective equipment.
2. Operating solar generators and auxiliary apparatus and switching
and other electric equipment.
3. Keeping electric plant log and records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
5. Cleaning electric plant equipment when not incidental to
maintenance work.
6. General clerical work.
7. Guarding and patrolling plant and yard.
8. Building service.
9. Care of grounds including snow removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system oils.
12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
13. First-aid supplies and safety equipment.
14. Employees' service facilities expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and expenses, printing and
stationery.
18. Transportation expenses.
19. Meals, traveling and incidental expenses.
20. Water for fire protection or general use.
21. Research, development, and demonstration expenses.
558.3 [Reserved]
558.4 Rents.
This account shall include all rents of property of others used,
occupied or operated in connection with solar power generation. (See
operating expense instruction 3.)
558.5 Operation supplies and expenses (Nonmajor only).
This account shall include the cost of materials used and expenses
incurred in the operation of solar power generating stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
3. First-aid supplies and safety equipment.
4. Employees' service facilities expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and expenses, printing and
stationery.
8. Transportation expenses.
9. Meals, traveling and incidental expenses.
10. Water for fire protection or general use.
558.6 Maintenance supervision and engineering (Major only).
This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of solar
generation facilities. Direct field supervision of specific jobs shall
be charged to the appropriate maintenance account. (See operating
expense instruction 1.)
558.7 Maintenance of structures (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of solar structures, the book cost
of which is includible in account 338.2, Structures and Improvements.
(See operating expense instruction 2.)
558.8 Maintenance of solar panels (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of solar plant, the book cost of
which is includible in account 338.4, Solar Panels. (See operating
expense instruction 2.)
558.9 Maintenance of collector systems (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of collector
[[Page 59895]]
systems, the book cost of which is includible in account 338.5,
Collector Systems. (See operating expense instruction 2.)
Items
1. Work of the following character on poles, towers, and fixtures:
a. Installing additional clamps or removing clamps or strain
insulators on guys in place.
b. Painting poles, towers, crossarms, or pole extensions.
c. Readjusting and changing position of guys or braces.
d. Realigning and straightening poles, crossarms, braces, pins,
racks, brackets, and other pole fixtures.
f. Relocating crossarms, racks, brackets, and other fixtures on
poles.
g. Shaving, cutting rot, or treating poles or crossarms.
h. Supporting conductors, transformers, and other fixtures and
transferring them to new poles during pole replacements.
2. Work of the following character on overhead conductors and
devices:
a. Overhauling and repairing line cutouts, line switches, line
breakers, and capacitor installations.
b. Cleaning insulators and bushings.
c. Refusing line cutouts.
d. Repairing line oil circuit breakers and associated relays and
control wiring.
e. Repairing grounds.
f. Resagging, retying, or rearranging position or spacing of
conductors.
g. Sampling, testing, changing, purifying, and replenishing
insulating oil.
h Transferring loads, switching, and reconnecting circuits and
equipment for maintenance purposes.
i. Repairing line testing equipment.
j. Trimming trees and clearing brush.
558.10 Maintenance of generator step-up transformers (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of generator step-up transformers,
the book cost of which is includible in account 338.6, Generator Step-
up Transformers. (See operating expense instruction 2.)
558.11 Maintenance of inverter expenses (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of inverter expenses, the book
cost of which is includible in account 338.7, Inverters. (See operating
expense instruction 2.)
558.12 Maintenance of other accessory electrical equipment (Major
only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of other electrical accessory
equipment, the book cost of which is includible in account 338.8 Other
Accessory Electrical Equipment. (See operating expense instruction 2.)
558.13 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
solar generation subfunction. (See operating expense instruction 2.)
558.14 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the solar generation subfunction. (See operating
expense instruction 2.)
558.15 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the solar generation subfunction. (See operating expense instruction
2.)
558.16 Maintenance of miscellaneous solar generation plant (Major
only).
This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous solar generation
plant, the book cost of which is includible in account 338.12,
Miscellaneous Power Plant Equipment. (See operating expense instruction
2.)
558.17 Maintenance of solar generation plant (Nonmajor only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of solar generation plant the book
cost of which is includible in plant accounts 338.1 to 338.12,
inclusive. (See operating expense instruction 2.)
558.20 Operation supervision and engineering.
A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of wind power generating stations. Direct supervision of
specific activities shall be charged to the appropriate account. (See
operating expense instruction 1.)
B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of wind power generating
stations.
Labor
1. Supervising wind production.
2. Operating wind turbines, generators and auxiliary apparatus and
switching and other electric equipment.
3. Operating switchboards, switch gear and electric control and
protective equipment.
4. Keeping electric plant log and records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
6. Cleaning electric plant equipment when not incidental to
maintenance work.
558.21 Wind turbine generation and other plant operating expenses
(Major only).
This account shall include the cost of labor, materials used and
expenses incurred in operating wind generation and their auxiliary
apparatus, switch gear and other electric equipment to the points where
electricity leaves for conversion for transmission or distribution, or
are not readily assignable to other wind generation operation expense
accounts.
Labor
1. Operating switchboards, switch gear and electric control and
protective equipment.
2. Operating wind turbines, generators and auxiliary apparatus and
switching and other electric equipment.
3. Keeping electric plant log and records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
5. Cleaning electric plant equipment when not incidental to
maintenance work.
6. General clerical work.
7. Guarding and patrolling plant and site.
8. Building service.
9. Care of grounds including snow removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system oils.
12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
13. First-aid supplies and safety equipment.
[[Page 59896]]
14. Employees' service facilities expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and expenses, printing and
stationery.
18. Transportation expenses.
19. Meals, traveling and incidental expenses.
20. Water for fire protection or general use.
21. Research, development, and demonstration expenses.
558.22 [Reserved]
558.23 Rents.
This account shall include all rents of property of others used,
occupied or operated in connection with wind power generation. (See
operating expense instruction 3.)
558.24 Operation supplies and expenses (Nonmajor only).
This account shall include the cost of materials used and expenses
incurred in the operation of wind power generating stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
3. First-aid supplies and safety equipment.
4. Employees' service facilities expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and expenses, printing and
stationery.
8. Transportation expenses.
9. Meals, traveling and incidental expenses.
10. Water for fire protection or general use.
558.25 Maintenance supervision and engineering (Major only).
This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of wind
generation facilities. Direct field supervision of specific jobs shall
be charged to the appropriate maintenance account. (See operating
expense instruction 1.)
558.26 Maintenance of structures (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind structures, the book cost
of which is includible in account 338.21, Structures and Improvements.
(See operating expense instruction 2.)
558.27 Maintenance of wind turbines, towers and fixtures (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind turbines, the book cost of
which is includible in account 338.23, Wind Turbines and in account
338.24, Wind Towers and Fixtures. (See operating expense instruction
2.)
558.28 [Reserved]
558.29 Maintenance of collector systems (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of collector systems, the book
cost of which is includible in account 338.26, Collector Systems. (See
operating expense instruction 2.)
Items
1. Work of the following character on poles, towers, and fixtures:
a. Installing additional clamps or removing clamps or strain
insulators on guys in place.
b. Painting poles, towers, crossarms, or pole extensions.
c. Readjusting and changing position of guys or braces.
d. Realigning and straightening poles, crossarms, braces, pins,
racks, brackets, and other pole fixtures.
f. Relocating crossarms, racks, brackets, and other fixtures on
poles.
g. Shaving, cutting rot, or treating poles or crossarms.
h. Supporting conductors, transformers, and other fixtures and
transferring them to new poles during pole replacements.
2. Work of the following character on overhead conductors and
devices:
a. Overhauling and repairing line cutouts, line switches, line
breakers, and capacitor installations.
b. Cleaning insulators and bushings.
c. Refusing line cutouts.
d. Repairing line oil circuit breakers and associated relays and
control wiring.
e. Repairing grounds.
f. Resagging, retying, or rearranging position or spacing of
conductors.
g. Sampling, testing, changing, purifying, and replenishing
insulating oil.
h Transferring loads, switching, and reconnecting circuits and
equipment for maintenance purposes.
i. Repairing line testing equipment.
j. Trimming trees and clearing brush.
558.30 Maintenance of generator step-up transformers (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of generator step-up transformers,
the book cost of which is includible in account 338.27, Generator Step-
up Transformers. (See operating expense instruction 2.)
558.31 Maintenance of inverter expenses (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of inverter expenses, the book
cost of which is includible in account 338.28, Inverters. (See
operating expense instruction 2.)
558.32 Maintenance of other accessory electrical equipment (Major
only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of other accessory electrical
equipment, the book cost of which is includible in account 338.29,
Other Accessory Electrical Equipment. (See operating expense
instruction 2.)
558.33 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
wind generation subfunction. (See operating expense instruction 2.)
558.34 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the wind generation subfunction. (See operating
expense instruction 2.)
558.35 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the wind generation subfunction. (See operating expense instruction 2.)
558.36 Maintenance of miscellaneous wind generation (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous wind generation
plant, the book cost of which is includible in account 338.33,
Miscellaneous Power Plant Equipment. (See operating expense instruction
2.)
558.37 Maintenance of wind generation (Nonmajor only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind
[[Page 59897]]
generation plant the book cost of which is includible in plant accounts
338.20 to 338.33, inclusive. (See operating expense instruction 2.)
559.1 Operation supervision and engineering.
A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of other non-hydro renewable power generating stations.
Direct supervision of specific activities shall be charged to the
appropriate account. (See operating expense instruction 1.)
B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of other non-hydro renewable
power generating stations.
Labor
1. Supervising other non-hydro renewable production.
2. Operating other non-hydro renewable prime movers, generators and
auxiliary apparatus and switching and other electric equipment.
3. Operating switchboards, switch gear and electric control and
protective equipment.
4. Keeping electric plant log and records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
6. Cleaning electric plant equipment when not incidental to
maintenance work.
559.2 Other miscellaneous generation and other plant operating
expenses (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in operating other non-hydro renewable generation and
their auxiliary apparatus, switch gear and other electric equipment to
the points where electricity leaves for conversion for transmission or
distribution, or are not readily assignable to other non-hydro
renewable generation operation expense accounts.
Labor
1. Operating switchboards, switch gear and electric control and
protective equipment.
2. Operating other non-hydro renewable prime movers, generators and
auxiliary apparatus and switching and other electric equipment.
3. Keeping electric plant log and records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
5. Cleaning electric plant equipment when not incidental to
maintenance work.
6. General clerical work.
7. Guarding and patrolling plant and yard.
8. Building service.
9. Care of grounds including snow removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system oils.
12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
13. First-aid supplies and safety equipment.
14. Employees' service facilities expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and expenses, printing and
stationery.
18. Transportation expenses.
19. Meals, traveling and incidental expenses.
20. Water for fire protection or general use.
21. Research, development, and demonstration expenses.
559.3 Fuel.
This account shall include the cost delivered at the station (see
account 151, Fuel Stock, for Major utilities, and account 154, Plant
Materials and Operating Supplies, for Nonmajor utilities) of all fuel,
such as electrolytes, hydrogen, renewable natural gas, algae, etc.,
used in other power generation.
559.4 Rents.
This account shall include all rents of property of others used,
occupied or operated in connection with other non-hydro renewable power
generation. (See operating expense instruction 3.)
559.5 Operation supplies and expenses (Nonmajor only).
This account shall include the cost of materials used and expenses
incurred in the operation of other non-hydro renewable power generating
stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
3. First-aid supplies and safety equipment.
4. Employees' service facilities expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and expenses, printing and
stationery.
8. Transportation expenses.
9. Meals, traveling and incidental expenses.
10. Water for fire protection or general use.
559.6 Maintenance supervision and engineering (Major only).
This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of other non-
hydro renewable power generation facilities. Direct field supervision
of specific jobs shall be charged to the appropriate maintenance
account. (See operating expense instruction 1.)
559.7 Maintenance of structures (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind structures, the book cost
of which is includible in account 339.2, Structures and Improvements,
and account 339.3 Fuel holders. (See operating expense instruction 2.)
559.8 [Reserved]
559.9 Maintenance of boilers (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of steam plant, the book cost of
which is includible in account 339.4, Boiler Plant Equipment. (See
operating expense instruction 2.)
559.10 Maintenance of generating and electric equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in maintenance of plant, the book cost of which is
includible in account 339.6. Generators, and account 339.8, Other
Accessory Electric Equipment. (See operating expense instruction 2.)
559.11 [Reserved]
559.12 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
other non-hydro renewable generation subfunction. (See operating
expense instruction 2.)
559.13 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses
[[Page 59898]]
incurred for annual computer software license renewals, annual software
update services and the cost of ongoing support for software products
serving the other non-hydro renewable generation subfunction. (See
operating expense instruction 2.)
559.14 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the other non-hydro renewable generation subfunction. (See operating
expense instruction 2.)
559.15 Maintenance of miscellaneous other non-hydro renewable
generation plant (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous other non-hydro
renewable generation plant, the book cost of which is includible in
account 339.12, Miscellaneous Power Plant Equipment. (See operating
expense instruction 2.)
559.16 Maintenance of other non-hydro renewable generation plant
(Nonmajor only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of other non-hydro renewable
generation plant the book cost of which is includible in plant accounts
339.1 to 339.12, inclusive. (See operating expense instruction 2.)
* * * * *
562.1 [Reserved]
* * * * *
569.1 Maintenance of computer hardware (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
transmission function. (See operating expense instruction 2.)
569.2 Maintenance of computer software. (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the transmission function. (See operating expense
instruction 2.)
Items
1. Telephone support.
2. Onsite support.
3. Software updates and minor revisions.
569.3 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the transmission function. (See operating expense instruction 2.)
* * * * *
570.1 [Reserved]
* * * * *
577.1 Operation supervision and engineering.
A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of energy storage plant. Direct supervision of specific
activities shall be charged to the appropriate account. (See operating
expense instruction 1.)
B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of energy storage equipment.
Labor
1. Supervising energy storage equipment operation.
2. Operating energy storage equipment and auxiliary apparatus and
switching and other electric equipment.
3. Operating switchboards, switch gear and electric control and
protective equipment.
4. Keeping electric plant log and records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
6. Cleaning electric plant equipment when not incidental to
maintenance work.
577.2 Operation of energy storage equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in operating energy storage plant and their auxiliary
apparatus, switch gear and other electric equipment to the points where
electricity leaves for conversion for transmission or distribution, or
are not readily assignable to other energy storage operation expense
accounts.
Labor
1. Operating switchboards, switch gear and electric control and
protective equipment.
2. Operating energy storage and auxiliary apparatus and switching
and other electric equipment.
3. Keeping electric plant log and records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
5. Cleaning electric plant equipment when not incidental to
maintenance work.
6. General clerical work.
7. Guarding and patrolling plant and yard.
8. Building service.
9. Care of grounds including snow removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system oils.
12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
13. First-aid supplies and safety equipment.
14. Employees' service facilities expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and expenses, printing and
stationery.
18. Transportation expenses.
19. Meals, traveling and incidental expenses.
20. Water for fire protection or general use.
21. Research, development, and demonstration expenses.
577.3 Storage fuel.
This account shall include the cost delivered at the station (see
account 151, Fuel Stock, for Major utilities, and account 154, Plant
Materials and Operating Supplies, for Nonmajor utilities) of all fuel,
such as electrolytes, hydrogen, renewable natural gas, algae, etc.,
used in energy storage.
577.4 Rents.
This account shall include all rents of property of others used,
occupied or operated in connection with energy storage. (See operating
expense instruction 3.)
577.5 Operation supplies and expenses (Nonmajor only).
This account shall include the cost of materials used and expenses
incurred in the operation of energy storage equipment.
Items
1. Lubricants and control system oils.
[[Page 59899]]
2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
3. First-aid supplies and safety equipment.
4. Employees' service facilities expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and expenses, printing and
stationery.
8. Transportation expenses.
9. Meals, traveling and incidental expenses.
10. Water for fire protection or general use.
578.1 Maintenance supervision and engineering (Major only).
This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of energy
storage facilities. Direct field supervision of specific jobs shall be
charged to the appropriate maintenance account. (See operating expense
instruction 1.)
578.2 Maintenance of structures (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of energy storage structures, the
book cost of which is includible in account 387.2, Structures and
Improvements. (See operating expense instruction 2.)
578.3 Maintenance of energy storage equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in maintenance of plant, the book cost of which is
includible in account 387.3. Energy Storage Equipment. (See operating
expense instruction 2.)
578.4 Maintenance of collector systems (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of collector systems, the book
cost of which is includible in account 387.5, Collector Systems. (See
operating expense instruction 2.)
Items
1. Work of the following character on poles, towers, and fixtures:
a. Installing additional clamps or removing clamps or strain
insulators on guys in place.
b. Painting poles, towers, crossarms, or pole extensions.
c. Readjusting and changing position of guys or braces.
d. Realigning and straightening poles, crossarms, braces, pins,
racks, brackets, and other pole fixtures.
f. Relocating crossarms, racks, brackets, and other fixtures on
poles.
g. Shaving, cutting rot, or treating poles or crossarms.
h. Supporting conductors, transformers, and other fixtures and
transferring them to new poles during pole replacements.
2. Work of the following character on overhead conductors and
devices:
a. Overhauling and repairing line cutouts, line switches, line
breakers, and capacitor installations.
b. Cleaning insulators and bushings.
c. Refusing line cutouts.
d. Repairing line oil circuit breakers and associated relays and
control wiring.
e. Repairing grounds.
f. Resagging, retying, or rearranging position or spacing of
conductors.
g. Sampling, testing, changing, purifying, and replenishing
insulating oil.
h. Transferring loads, switching, and reconnecting circuits and
equipment for maintenance purposes.
i. Repairing line testing equipment.
j. Trimming trees and clearing brush.
578.5 Maintenance of generator step-up transformers (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of generator step-up transformers,
the book cost of which is includible in account 387.6, Generator Step-
up Transformers. (See operating expense instruction 2.)
578.6 Maintenance of inverter expenses (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of inverter expenses, the book
cost of which is includible in account 387.7, Inverters. (See operating
expense instruction 2.)
578.7 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
energy storage function. (See operating expense instruction 2.)
578.8 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the energy storage function. (See operating expense
instruction 2.)
578.9 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the energy storage function. (See operating expense instruction 2.)
578.10 Maintenance of miscellaneous other energy storage plant (Major
only).
This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous other non-hydro
renewable plant, the book cost of which is includible in account
387.11, Miscellaneous Energy Storage Equipment. (See operating expense
instruction 2.)
578.11 Maintenance of other energy storage plant (Nonmajor only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of energy storage plant the book
cost of which is includible in plant accounts 387.1 to 387.11,
inclusive. (See operating expense instruction 2.)
584.1 [Reserved]
* * * * *
592.2 Maintenance of computer hardware (Major only).
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
distribution function.
592.3 Maintenance of computer software (Major only).
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the distribution function. (See operating expense
instruction 2.)
592.4 Maintenance of communication equipment (Major only).
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the distribution function. (See operating expense instruction 2.)
* * * * *
935.1 Maintenance of computer hardware.
The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware used for
administrative and general purposes. (See operating expense instruction
2.)
[[Page 59900]]
935.2 Maintenance of computer software.
This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products used for administrative and general purposes. (See operating
expense instruction 2.)
935.3 Maintenance of communication equipment.
This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment used
for administrative and general purposes. (See operating expense
instruction 2.)
Note: The following appendices will not appear in the Code of
Federal Regulations.
Appendix A--Proposed Changes to the USofA
Appendix A is a copy of the proposed changes to the regulatory
text with deletions and additions marked as a courtesy to industry
to make it easier to see the proposed changes. You can find the text
of appendix A at https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220728-3045.
Appendix B--New and Amended Form 1/1F/3-Q (Electric)
(The form changes were done considering a PDF format but would
ultimately be configured for XBRL presentation. The following forms
schedules represent an option for implementation and do not
necessarily represent how the schedule will appear once designed,
developed, and deployed.)
Note: Proposed deletions are in brackets and proposed additions
are in italics.
As indicated in the labels at the bottom of each schedule, the
first schedules show changes to the pages of FERC Form No. 1 as well
as pages that are the same in FERC Form Nos. 1-F and 3-Q (stating
where page numbers differ), followed by schedules that have changes
that only affect FERC Form No. 1-F, and lastly schedule changes to
FERC Form No. 60.
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[FR Doc. 2022-16610 Filed 9-30-22; 8:45 am]
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