[Code of Federal Regulations]
[Title 18, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 18CFR154.201]

[Page 477-478]
 
           TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES
 
  CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
 
PART 154_RATE SCHEDULES AND TARIFFS--Table of Contents
 
                Subpart C_Procedures for Changing Tariffs
 
Sec. 154.201  Filing requirements.


    In addition to the requirements of subparts A and B of this part, 
the following must be included with the filing of any tariff, executed 
service agreement, or part thereof, that changes or supersedes any 
tariff, contract, or part thereof, on file with the Commission.
    (a) A marked version of the pages to be changed or superseded 
showing additions and deletions. All new numbers and text must be marked 
by either highlight, background shading, bold, or underline. Deleted 
text and numbers must be indicated by strike-through. A marked version 
of the pages to be changed must be included in each copy of the filing 
required by these regulations.
    (b) Documentation whether in the form of workpapers, or otherwise, 
sufficiently detailed to support the company's proposed change.
    (1) The documentation must include but is not limited to the 
schedules, workpapers, and supporting documentation required by these 
rules and regulations and the Commission's orders.
    (2) All rate changes in the filing must be supported by step-by-step 
mathematical calculations and sufficient written narrative to allow the 
Commission and interested parties to duplicate the company's 
calculations.
    (3) Any data or summaries included in the filing purporting to 
reflect the books of account must be supported by accounting workpapers 
setting forth all necessary particulars from which an auditor may 
readily verify that such data are in agreement with the company's books 
of account. All statements, schedules, and workpapers must be prepared 
in accordance with the classifications of the Commission's Uniform 
System of Accounts. Workpapers in support of all adjustments, 
computations, and other information, properly indexed and cross-
referenced to the filing and other workpapers, must be available for 
Commission examination.

[[Page 478]]

    (4) Where a rate, cost, or volume is derived from another rate, 
cost, or volume, the derivation must be shown mathematically and be 
accompanied by a written narrative sufficient to allow the Commission 
and interested parties to duplicate the calculations. If the derivation 
is due to a load factor adjustment, application of a percentage, or 
other adjusting factor, the pipeline must also note or explain the 
origin of the adjusting factor.
    (5) Where workpapers show progressive calculations, any 
discontinuity between one working paper and another must be explained.