[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: 18CFR154.304]

[Page 482]
 
           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 D_Material To Be Filed With Changes
 
Sec. 154.304  Format of statements, schedules, workpapers and supporting data.

    (a) All statements, schedules, and workpapers must be prepared in 
accordance with the Commission's Uniform System of Accounts.
    (b) The data in support of the proposed rate change must include the 
required particulars of book data, adjustments, and other computations 
and information on which the company relies, including a detailed 
narrative explanation placed at the beginning of the specific statement 
or schedule to which they apply, explaining each proposed adjustment to 
base period actual volumes and costs.
    (c) Book data included in statements and schedules required to be 
prepared or submitted as part of the filing must be reported in a 
separate column or columns. All adjustments to book data must also be 
reported in a separate column or columns so that book amounts, 
adjustments thereto, and adjusted amounts will be clearly disclosed. All 
adjustments must be supported by a narrative explanation placed at the 
beginning of the specific statement or schedule to which they apply.
    (d) Certain of the statements and schedules of Sec. 154.313 are 
workpapers. Any data or summaries reflecting the books of account must 
be supported by accounting workpapers setting forth all necessary 
particulars from which an auditor may readily identify the book data 
included in the filing and verify that such data are in agreement with 
the company's books of account.

[Order 582, 60 FR 52996, Oct. 11, 1995, as amended by Order 582-A, 61 FR 
9629, Mar. 11, 1996]

[[Page 483]]