Accounting and Reporting Treatment of Certain Renewable Energy Assets, 59870-59963 [2022-16610]

Download as PDF 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 ......................................................................................................................................................... lotter on DSK11XQN23PROD with PROPOSALS2 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 PO 00000 Frm 00002 Fmt 4701 Sfmt 4702 1 4 4 9 12 16 18 21 24 26 27 27 32 33 44 52 58 62 68 69 79 80 82 85 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 E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 lotter on DSK11XQN23PROD with PROPOSALS2 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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. PO 00000 Frm 00003 Fmt 4701 Sfmt 4702 59871 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. E:\FR\FM\03OCP2.SGM 03OCP2 59872 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. lotter on DSK11XQN23PROD with PROPOSALS2 18 Id. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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. PO 00000 Frm 00004 Fmt 4701 Sfmt 4702 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 E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 lotter on DSK11XQN23PROD with PROPOSALS2 39 Id. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 PO 00000 Frm 00005 Fmt 4701 Sfmt 4702 59873 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 E:\FR\FM\03OCP2.SGM 03OCP2 59874 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 lotter on DSK11XQN23PROD with PROPOSALS2 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). VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 PO 00000 Frm 00006 Fmt 4701 Sfmt 4702 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. E:\FR\FM\03OCP2.SGM 03OCP2 lotter on DSK11XQN23PROD with PROPOSALS2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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. PO 00000 Frm 00007 Fmt 4701 Sfmt 4702 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 E:\FR\FM\03OCP2.SGM EEI Comments at 4–5. 03OCP2 59876 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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). PO 00000 Frm 00008 Fmt 4701 Sfmt 4702 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. E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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). lotter on DSK11XQN23PROD with PROPOSALS2 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00009 Fmt 4701 Sfmt 4702 59877 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 E:\FR\FM\03OCP2.SGM 03OCP2 lotter on DSK11XQN23PROD with PROPOSALS2 59878 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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. PO 00000 Frm 00010 Fmt 4701 Sfmt 4702 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 E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. lotter on DSK11XQN23PROD with PROPOSALS2 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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, PO 00000 Frm 00011 Fmt 4701 Sfmt 4702 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. E:\FR\FM\03OCP2.SGM 03OCP2 59880 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 lotter on DSK11XQN23PROD with PROPOSALS2 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 $87 per hour. 111 The Commission assumes that the one-time burden for the FERC Form No. 3–Q is incorporated into the calculation of FERC Form No. 1 since quarterly filings are typically a subset of the annual filings. 112 The temporary forms (labeled ‘‘T’’) are currently undergoing the collection renewal process, which combines the ‘‘T’’ forms with their VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 Average burden & cost per response 1 Total annual burden hours & cost 1 Annual cost per respondent ($) (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). PO 00000 Frm 00012 Fmt 4701 Sfmt 4702 $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 E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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; ■ ■ PO 00000 Frm 00013 Fmt 4701 Sfmt 4702 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 E:\FR\FM\03OCP2.SGM 03OCP2 59882 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 * * * * * General Instructions lotter on DSK11XQN23PROD with PROPOSALS2 * * * * * 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 PO 00000 Frm 00014 Fmt 4701 Sfmt 4702 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. * * * * * E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 * * * * * 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 (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 PO 00000 Frm 00015 Fmt 4701 Sfmt 4702 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. * * * * * 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 E:\FR\FM\03OCP2.SGM 03OCP2 59884 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. * * * * * 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.) * * * * * Electric Plant Chart of Accounts * 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. Jkt 259001 * * * * 2. Production Plant a. steam production * * 315.1 315.2 315.3 * * * * * Computer hardware. Computer software. Communication equipment. * * * b. nuclear production * PO 00000 * * Frm 00016 * Fmt 4701 * Sfmt 4702 324.1 324.2 324.3 * * Computer hardware. Computer software. Communication equipment. * * * c. hydraulic production * * 334.1 334.2 334.3 * * * * * Computer hardware. Computer software. 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. E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 345.3 Communication equipment. 346 Miscellaneous power plant equipment. 347 Asset retirement costs for other production plant. 348 [Reserved] 3. Transmission Plant * * * 351.1 351.2 351.3 * * * 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. * Computer hardware. Computer software. Communication equipment. * * * 4. Distribution Plant * * * * * 363 [Reserved] 363.1 Computer hardware. 363.2 Computer software. 363.3 Communication equipment. * * * * 315.3 * 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 * * * * * * * * 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. * 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 * * * * 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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. PO 00000 Frm 00017 Fmt 4701 Sfmt 4702 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 E:\FR\FM\03OCP2.SGM 03OCP2 59886 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 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 Frm 00018 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 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.) PO 00000 Frm 00019 Fmt 4701 Sfmt 4702 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. E:\FR\FM\03OCP2.SGM 03OCP2 59888 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 PO 00000 Frm 00020 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, E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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. VerDate Sep<11>2014 20:10 Sep 30, 2022 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. PO 00000 Frm 00021 Fmt 4701 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. E:\FR\FM\03OCP2.SGM 03OCP2 59890 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 03OCP2 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. VerDate Sep<11>2014 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 03OCP2 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 E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 Frm 00027 Fmt 4701 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. E:\FR\FM\03OCP2.SGM 03OCP2 59896 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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.) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 Frm 00029 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 E:\FR\FM\03OCP2.SGM 03OCP2 59898 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 PO 00000 Frm 00030 Fmt 4701 Sfmt 4702 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. E:\FR\FM\03OCP2.SGM 03OCP2 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 20:10 Sep 30, 2022 Jkt 259001 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.) PO 00000 Frm 00031 Fmt 4701 Sfmt 4702 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.) E:\FR\FM\03OCP2.SGM 03OCP2 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.) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 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 PO 00000 Frm 00032 Fmt 4701 Sfmt 4702 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 E:\FR\FM\03OCP2.SGM 03OCP2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00033 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.000</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00034 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.001</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00035 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.002</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00036 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.003</GPH> 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00037 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.004</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00038 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.005</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 FERC FORM NO. 1/3Q (ED. 12-22) Page 114 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00039 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.006</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 FERC FORM NO. 1 (ED. 12-22) Page 115 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 <Increase\ Decrease in Allowances and RECs Inventory Net Increase (Decrease) in Pavables and Accrued Expenses Net <Increase\ Decrease in Other Reaulatory Assets Net Increase (Decrease) in Other Reaulatory Liabilities 1'Less\ Allowance for Other Funds Used Durina Construction Less) Undistributed Earninas from Subsidiarv Companies bther (provide details in footnote): Pension Gain on disposal of noncurrent assets Net Cash Provided by (Used in) Operatina Activities (Total 2 thru 21) Cash Flows from Investment Activities: Construction and Acauisition of Plant !includina land): K3ross Additions to Utilitv Plant (less nuclear fuel) Gross Additions to Nuclear Fuel K3ross Additions to Common Utilitv Plant Gross Additions to Nonutilitv Plant Less) Allowance for Other Funds Used Durina Construction hther !orovide details in footnote\: Cash Outflows for Plant <Total of lines 26 thru 33\ ll\r.nuisition of Other Noncurrent Assets Id\ Proceeds from Disposal of Noncurrent Assets (d) Investments in and Advances to Assoc. and Subsidiarv Companies Contributions and Advances from Assoc. and Subsidiary Companies Disoosition of Investments in land Advances to) ~ssociated and Subsidiary Companies Purchase of Investment Securities (a) Proceeds from Sales of Investment Securities (a) FERC FORM NO. 1 (ED. 12-22) Page 120 FERC FORM NO. 1-F (ED. 12-22) Page 10 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00040 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.007</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 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 <Decrease) in Pavables and Accrued Exoenses Other (provide details in footnote): Net Cash Provided bv /Used in) lnvestina Activities rrotal of lines 34 thru 55) - Cash Flows from Financina Activities: Proceeds from Issuance of: Lona-Term Debt (bl Preferred Stock Common Stock Other (orovide details in footnote): Net Increase in Short-Term Debt (c) other (orovide details in footnote): Cash Provided bv Outside Sources (Total 61 thru 69) Pavments for Retirement of: Long-term Debt (bl Preferred Stock Common Stock other /orovide details in footnote!: Net Decrease in Short-Term Debt le) Bond Issuance Costs Dividends on Preferred Stock Dividends on Common Stock Net Cash Provided by (Used in) Financing Activities "Total of lines 70 thru 81) Net Increase <Decrease) in Cash and Cash Eauivalents •Total of lines 22,57 and 83) Cash and Cash Eauivalents at Beginnino of Period Cash and Cash Eauivalents at End of oeriod FERG FORM NO. 1 (ED. 12-22) Page 121 FERG FORM NO. 1-F (ED. 12-22) Page 11 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00041 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.008</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00042 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.009</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00043 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.010</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00044 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.011</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00045 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.012</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00046 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.013</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00047 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.014</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00048 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.015</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00049 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.016</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00050 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.017</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00051 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.018</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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><penses, transmission, regional control and market operation, energy storage, and distribution e><penses through thereporting period. Account Year to uate Quarter Line No. (a) (bl 39 40 41 42 43 44 45 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 71.1 71.2 71.3 71.4 72 73 74 75 TOTAL Transmission Ooeration E><oenses !Lines 22 - 38) Transmission Maintenance E><oenses (568) Maintenance Supervision and Eni:1ineerinQ (569) Maintenance of Structures (569.1) Maintenance of Computer Hardware !569.2) Maintenance of Com outer Software (569.3) Maintenance of Communication Eauipment !569.4) Maintenance of Miscellaneous Reaional Transmission Plant (570) Maintenance of Station Equipment (571) Maintenance Overhead Lines (572) Maintenance of Undernround Lines (573) Maintenance of Miscellaneous Transmission Plant (574) Maintenance of Transmission Plant TOTAL Transmission Maintenance E><oenses !Lines 41 -51\ Total Transmission E><oenses !Lines 39 and 52) 3. REGIONAL MARKET EXPENSES Reaional Market Ooeration E><oenses (575.1) Operation Supervision !575.2) Dav-Ahead and Real-Time Market Facilitation (575.3) Transmission Rii:1hts Market Facilitation (575.4) Caoacitv Market Facilitation (575.5) Ancillary Services Market Facilitation (575.6) Market Monitorina and Comoliance (575.7) Market Facilitation, Monitorini:1 and Comoliance Services Reaional Market Ooeration E><oenses /Lines 55 - 62) Reaional Market Maintenance Expenses (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 Eauipment (576.5) Maintenance of Miscellaneous Market Operation Plant Reaional Market Maintenance E><Penses (Lines 65-69) TOTAL ReQional Control and Market Operation Expenses (Lines 63 70) 4. ENERGY STORAGE EXPENSES Enerav Storaae Operation Expenses (577. 1-577.4) Enerav Storaae Maintenance Exoenses (578. 1-578.7) Total Enerav Storaae Emenses (Lines 71.2 and 71.3) 45. DISTRIBUTION EXPENSES Distribution Operation E><penses (580-589) Distribution Maintenance E><penses (590-598) Total Distribution E><Penses /Lines 73 and 74) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00052 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.019</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00053 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.020</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 <Account 152\ 3 Residuals and Extracted Products /Account 153) 4 Plant Materials and Ooeratina Suoolies (Account 154\ 5 lf>.ssianed to - Construction <Estimated\ 6 ~ssianed to - Operations and Maintenance 7 Production Plant <Estimated\ 8 rrransmission Plant (Estimated) 9 Distribution Plant /Estimated) 10 Regional Transmission and Market Operation Plant ~Estimated) 10.1 Enerav Storaae Plant (Estimated) 11 ~ssiQned to - other /provide details in footnote) 12 rroTAL Account 154 /Enter Total of lines 5 thru 11) 13 Merchandise (Account 155) 14 Other Materials and Supplies (Account 156) 15 Nuclear Materials Held for Sale (Account 157) (Not ~pplic to Gas Util) 16 Stores Expense Undistributed /Account 163) 17 Stored (Account 164) 18 19 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00054 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.021</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00055 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.022</GPH> 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] VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00056 Fmt 4701 Sfmt 4702 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.023</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00057 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.024</GPH> 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) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00058 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.025</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00059 Fmt 4701 Sfmt 4725 ~ ) I E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.026</GPH> 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00060 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.027</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00061 Fmt 4701 Sfmt 4725 ----- E:\FR\FM\03OCP2.SGM ) 03OCP2 EP03OC22.028</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00062 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.029</GPH> EP03OC22.030</GPH> 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.). VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00063 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.031</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00064 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.032</GPH> 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00065 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.033</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00066 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.034</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00067 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.035</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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] VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00068 Fmt 4701 Sfmt 4702 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.036</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00069 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.037</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00070 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.038</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00071 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.039</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 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 <filh) <lhll-'' <lili) MWHs Sold ([k ]j) Revem1es from Energy Storage Operations (fl ]k) l 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00072 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.040</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00073 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.041</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 <rd le) 13 TOTAL FERC FORM NO. 1 (ED. 12-22) Page 419 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00074 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.042</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 14 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00075 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.043</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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=-<em .md prepaid_.,·----····---·····--····-··-····--········-············-·····----·····-··· 262--'263 !,crrnmJ ,,.,.,.d Deferred Incan,,,,. 7....,.., •••.••••• ___ •••••••••••• ___ •.•••••.••.•••••••••••••.••••••••••••••••••• 2.24 272-Tr'l krrnmJ F~d pr,wi.!lian,i, :fm: dl!!p=i::i.ati.mt of utility plant, ...•••...•••....•••••.••••••••.•••••••••••••.•••••.•.•••••.••••••..•.••••...•• 356 al>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£ ma<!l= :hai!,l l,pp:,:opti.;n;i-.,...., of llet.ained ~ •...•.••••...••..••..••••.•••••••..•••..•..••.... ····- •..••.•.• 11a-119 1.,,.,~~""" ;uh-"""'""" &... ................................................................................. 256-257 crm.txcl.led by-~---··································-······················· 10:'l: coqior.tt;i.arus ~ """'1'. ~ --- • • • • • • • • • • • • • • • • • • ---- • • • • • • • • • • • • • • • • • • • ••·• • • • • • • • • • • • • • • • • • • • • • • • • • • • • 102 im>e: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 <kp""'-" .................................................. 200-:201 1N>:rk .in~"" - othm:: m.il:i.1;y Omtrol. """"l"'r.tt.i<mls emtt:rol.l.ed. by : C l ! ~ ••••••••••••••••••••••••••••••••.••••••••••••••••••••••••••••• 103 Oll\lO% - ~ · · - • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • • - - · · •••• - · - · • • • • • 102 Ca:,por;ati.Ol!l .,,.,...,_llcd by ••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 101 inl:,o:,por.a.t:M ••••••••••••••••• ---- •••• --- ••••••••••••••••••••••••••• --·· ••••••••••••••••••••••••••• 101 Cl'A, .b,u:,:kg=,md imim:am.t:i<m an ··································-···············-·····················101 0/A Cm.rl.if.ia;at;i.on, t b i , :rq.,ort: .fm;m ••••••••••••••••••••••••••••• --- •••• --· ••••••••••••••••••••••••••• ~-il VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00076 Index 1 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.044</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 pr<IPl!:rt>y · · · · · · ' " · · · · · · · · · · · · · · - · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · · 274~275 .inc>a1m 1:a.Joe"' a=..,.Jao,ed - C>l;be:r •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 276-277 :t.......... _,,, ~ a t e d - poUnt<ion cm1tz\G\l facilitu!!I ••••••••••••••••••••••••••••••••••••••••••• 2341 Definitimui., thi.!!I ~ fm:m ............................................................................ ili ~ i a n and .....,:rtis;ati.<m ;i...,._, o f _ . 1111:ilit,y ~--··········································································356 <llf elec,:t.:ri.e plant: ••••••••••••••••••••••••••••••••••••••••••••••••••••.••••••••••••••••••••••••••••• 219 2a~ Di~!!I .............................................................................. ···- ............... 105 Di!!l""""""11; - pz:aii.,- cm J.ong--1.ez:11 deb!; ••••••••••••••.•••••••••••••••••••••••••••••••••••••••••••••••• 2515-25'.i' Di!!l1':rilmltian o f ~ ,me! wage!!I ······················--······-········-························ a54-355 Dividend app:rop,cia.lai.ons ···················-·······················································ll8-119 Eaz:n:ing!s, Reta.ined •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 118-119 Ell!!ct.r.ic """"ZW ~ t ................................................................................... '101 Ea:pense!!I e.l.ect:rice apera.'ti.on .md. ~ el.eat-rice ap,:ra1>i<ln .mii ~ . ••••••••.•••••••••••••.•••••••.•••••••••••••••••.•••••••••••• 220-322 ~ ........................................................ ua - ~ debt. ······-···············································..····························-256 ~oll<IIEdi:na:ry ~ · 1c,.,.,..., ............................................................................. 230 f'ili119 ~ . . . 1'hi.s ""'JIO:r:1' foza General i n f ~ - ••........•••.... --· ...•.••....••••••..•••....•••.•...•••....•••....•••......••••...•• 101 :rm,~.,,.., £oz: fili:ng I.he fERC Fcma. 1 ................................................................ ;j,.-.iT ~..t;mg' plant, _i,,,t,ic:., ~•:I.a....._,. J:Ml8IPIOd ~ !l""'!JIIJ 41Cl~40~ (l.a.1,gl,} ·--- ••• ---· ••••••••••••••••••• --- •••••••••••••••••••••••••••••••••• ·-··. 408-\\-09 .!llllall pla.nt,"' •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 4111-411 .......,.._..i..ctiz:ic: (l.a.1,gl,} •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 402-\\0a lip;,;• ■ hlllto;;i." p a • ~ pliant: .114'at;wti.a■ CClo ID~ Idl!n1'ili,c,;tt:d.an •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 101 ~ ch.anglo!!I dm:ri.ng' par ........................................................................ 108-109 I:=am,o - t af, l!¥ ,:1ep..-., ..................................................... ·-·· .......... 114-11'.i' - t : of, for t h e ~ I....., al.so :z:evenue:,,} ••••••••••••••••••••••••••••••••••••••••••••••.•• 114-117 do:dimlti.oms, l■i5~ ~ 1 : i a n •••••••••••••••••••••••••••••••••••••••••••••••••••••••••••• 210 ~ . other i:nc£mle ~ .................................................................... 3t(l dl!dw:!t;ian!!I, at.her im;e:re,rt; ci,arg,es •••••••••• ···- ••••••••••• ···- ••••••••••••••••••••••••••••••••••• ato ~ infoz:lllllt:.i<m ••••••••••••••••••••••••••.••••••••••••••••••••••••••••••••••••••••••••••••••• 101 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00077 Index 2 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.045</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00078 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.046</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00079 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.047</GPH> 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00080 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.048</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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-<eturnea DV It::l"'AI aurnontar,ve agency Cost of Sales Balance-End of Year Sales: Net Sales Proceeds {Assoc. Co.) Net Sale Proceeds (other) Gains Losses FERC FORM NO. 1-F (REVISED 12-22) Page 15 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00081 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.049</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00082 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.050</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 ............................. . $ $ VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00083 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.051</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00084 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.052</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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. ... VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00085 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.053</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00086 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.054</GPH> 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00087 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.055</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00088 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.056</GPH> 76 77 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 97 862 98 99 863 864 865 100 101 866 102 867 103 104 870881 59957 Maintenance of Structures and lmorovements Maintenance of Mains Maintenance of Compressor Station Equipment Maintenance of Measuring And Regulating Station Equipment Maintenance of Communication Eauioment Maintenance of Other Equipment Total Gas Transmission Maintenance Exoenses Total Distribution Operation Expenses VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00089 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.057</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 FERC FORM NO. 60 (REVISED 12-22) Page 305 59958 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00090 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.058</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 FERC FORM NO. 60 (REVISED 12-22) Page 306 59959 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 lotter on DSK11XQN23PROD with PROPOSALS2 5618 50 51 52 562 53 564 54 565 563 566 55 VerDate Sep<11>2014 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) 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00091 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.059</GPH> 35 59960 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 68 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 l<Maior Onlv) Maintenance of Overhead Lines l<Maior Onlv) Maintenance of Underground Lines l<Maior Onlv) Maintenance of Miscellaneous Transmission Plant (Major Only) VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00092 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.060</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 FERC FORM NO. 60 (REVISED 12-22) Page 304a 59961 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules 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 lotter on DSK11XQN23PROD with PROPOSALS2 Total Charges for ServicesDirect Cost 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 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00093 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.061</GPH> Line No. Tttleof Accoun t 59962 96 861 97 862 98 99 863 864 865 100 101 866 102 867 103 104 870881 Federal Register / Vol. 87, No. 190 / Monday, October 3, 2022 / Proposed Rules Maintenance Supervision and Engineering 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 Total Gas Transmission Maintenance Expenses Total Distribution Operation Expenses VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00094 Fmt 4701 Sfmt 4725 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.062</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 FERC FORM NO. 60 (REVISED 12-22) Page 305a 59963 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] VerDate Sep<11>2014 20:10 Sep 30, 2022 Jkt 259001 PO 00000 Frm 00095 Fmt 4701 Sfmt 9990 E:\FR\FM\03OCP2.SGM 03OCP2 EP03OC22.063</GPH> lotter on DSK11XQN23PROD with PROPOSALS2 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





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Federal Energy Regulatory Commission





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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]]


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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.

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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.
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    \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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    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.
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    \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.
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    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\
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    \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.
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    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.
---------------------------------------------------------------------------

    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.
---------------------------------------------------------------------------

    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\
---------------------------------------------------------------------------

    \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)).
---------------------------------------------------------------------------

    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.
---------------------------------------------------------------------------

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\
---------------------------------------------------------------------------

    \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.
---------------------------------------------------------------------------

    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.
---------------------------------------------------------------------------

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).
---------------------------------------------------------------------------

    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'')).
---------------------------------------------------------------------------

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.
---------------------------------------------------------------------------

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\
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    \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\
---------------------------------------------------------------------------

    \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.
---------------------------------------------------------------------------

    \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.)

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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]
BILLING CODE 6717-01-C

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