Texas Administrative Code
Title 16 - ECONOMIC REGULATION
Part 1 - RAILROAD COMMISSION OF TEXAS
Chapter 7 - GAS SERVICES
Subchapter C - RECORDS AND REPORTS; TARIFFS; GAS UTILITY TAX
Section 7.310 - System of Accounts

(a) Except as provided in this section, each gas utility, as defined in § RSA 7.115 of this title (relating to Definitions), shall utilize the Federal Energy Regulatory Commission's (FERC) Uniform System of Accounts (USOA) prescribed for Natural Gas Companies subject to the Provisions of the Natural Gas Act (as amended from time to time) for all operating and reporting purposes. Gas-gathering utilities, as defined in § RSA 7.115 of this title (relating to Definitions), shall not be required to operate under the FERC USOA, but shall be required to report under those accounts for annual report and gas utility tax purposes pursuant to § RSA 7.301 of this title (relating to Annual Report) and § RSA 7.351 of this title (relating to Gas Utility Tax). The FERC USOA shall be applicable to all gas utility and gas utility related operations regardless of location, except those gas-gathering utilities as defined in this chapter.

(b) As provided in General Instruction 3.C. of the FERC USOA, a gas utility may use a different system of account numbers than those prescribed by the FERC USOA if the gas utility maintains a readily available cross-reference between its account numbers and the prescribed account numbers. The contents of each account, however, must conform to the account definitions set forth in the USOA.