[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: 18CFR260.200]

[Page 705-707]
 
           TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES
 
  CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
 
PART 260_STATEMENTS AND REPORTS (SCHEDULES)--Table of Contents
 
Sec. 260.200  Original cost statement of utility property.

    Any natural gas company becoming subject to the jurisdiction of the 
Commission shall file, insofar as applicable, the following statements 
properly

[[Page 706]]

sworn to by the officer in responsible charge of their compilation:

                               Statement A

    Statement A showing the origin and development of the company, 
including, particularly, a description (giving names of parties and 
dates) of each consolidation and merger to which the company, or a 
predecessor, was a party and each acquisition of a gas operating unit or 
system. Any affiliation existing between the parties shall be stated.

                               Statement B

    Statement B showing for each acquisition of a gas operating unit or 
system by the reporting company or any of its predecessors: (1) The 
original cost (estimated only if not determinable from existing 
records), (2) the cost of the acquiring company, (3) the amount entered 
in the books as of the date of acquisition, (4) the difference between 
the original cost and the amount entered in the books, (5) a summary of 
all transactions affecting such difference, including retirements, 
between the date of each acquisition and the end of the calendar year 
prior to the year in which the filing is made, and (6) the amount of 
such difference remaining at the latter date.
    If the depreciation, retirement, or amortization reserve was 
adjusted as of the date of acquisition and in connection therewith, a 
full disclosure of the pertinent facts shall be made.
    The amount to be included in account 114, Gas Plant Acquisition 
Adjustments, shall be subdivided so as to show the amounts applicable to 
(a) gas plant in service, (b) gas plant leased to others, and (c) gas 
plant held for future use.
    The procedure followed in determining the original cost of the gas 
plant acquired as operating units or systems shall be described in 
sufficient detail so as to permit a clear understanding of the nature of 
the investigations and analyses which were made for that purpose.
    Where estimates are used in arriving at original cost or the amount 
to be included in account 114, a full disclosure of the method and 
underlying facts shall be given. The proportion of the original cost of 
each acquisition which has been determined from actual recorded costs 
and the proportion estimated shall be shown for each functional class of 
plant. In addition there shall be furnished in respect to each 
predecessor or vendor company for which complete construction costs are 
not available, a description of such plant records as are available, 
including the years covered thereby.

                               Statement C

    Statement C showing any amounts arrived at by appraisals in the gas 
plant accounts (and not eliminated) in lieu of cost to the reporting 
company. This statement should describe the appraisal and give the 
complete journal entry at the time the appraisal was originally 
recorded. If the entry had the effect of appreciating or writing up the 
gas plant account, the amount of the appreciation or writeup should be 
traced, by proper description and explanation of changes, from the date 
recorded through the end of the calendar year prior to the year in which 
the filing is made.

                               Statement D

    Statement D showing in detail gas plant as classified in the books 
of account immediately prior to reclassification in accordance with the 
Uniform System of Accounts, including, under appropriate descriptive 
headings, any unclassified amounts applicable jointly to the gas 
department and other departments of the utility.

                               Statement E

    Statement E showing the adjustments necessary to state accounts 101, 
103-107, 114, and 116, and amount of common utility plant includible in 
account 118, as prescribed in the Uniform System of Accounts.

                               Statement F

    Statement F showing gas plant classified according to the accounts 
prescribed in the Uniform System of Accounts, and showing also the 
amount includible in account 116, Other Gas Plant Adjustments, and the 
amount of common utility plant includible in account 118, Other Utility 
Plant.

                               Statement G

    Statement G showing a comparative balance sheet reflecting the 
accounts and amounts appearing in the books before the adjusting entries 
have been made and after such entries shall have been made. The balance 
sheet shall be classified by the accounts set forth in the Uniform 
System of Accounts Prescribed for Natural Gas Companies.

                               Statement H

    Statement H giving a suggested plan for depreciating, amortizing, or 
otherwise disposing of, in whole or in part, the amounts includible in 
account 114, Gas Plant Acquisition Adjustments, and account 116, Other 
Gas Plant Adjustments.

                               Statement I

    Statement I furnishing the following statistical information 
relative to gas plant:

[[Page 707]]

                            Production Plant

                            manufactured gas

    Show separately for each producing plant the name and location of 
plant, date of original construction, type of plant (whether coal gas, 
coke ovens, water gas, etc.), rated 24-hour capacity in Mcf of each unit 
and of the total plant, and date of installation of each unit installed 
after original construction. Show also the original cost according to 
the System of Accounts for each plant, by accounts 304 to 319, 
inclusive.

                               natural gas

    For each ``field'' includible in account 101, Gas Plant in Service, 
furnish the number of acres each of gas producing lands owned, of gas 
producing lands leased by the company, and of land on which gas rights 
only are owned, as included in accounts 325.1, 325.2, 325.3, 
respectively. The same information, classified by subaccounts, shall be 
furnished for producing and nonproducing acreage includible in account 
104, Gas Plant Leased to Others, and in account 105, Gas Plant Held for 
Future Use.
    For each ``field'' state number of feet of each size pipe used in 
field gathering lines.
    For each ``field'' state number of wells included in accounts 330 
and 331 segregated to show the number of wells on each type of producing 
lands classified under accounts 325.1, 325.2, 325.3.
    When pumping or compressing plants exist within the production 
plant, include the same information as that requested for compressor 
stations under transmission plant.
    State type and character of purification equipment and residual 
refining equipment included in accounts 336 and 337, respectively.
    Show the original cost according to the System of Accounts for 
natural gas production plant by each ``field'' and by accounts 325.1 to 
340.

                              Storage Plant

    Show separately for each location the name of plant, date of 
construction, type and total capacity (Mcf) of each gas holder. State 
also the original cost according to the System of Accounts for each 
location, by accounts 350.1 to 351, inclusive.
    If depleted gas fields are being repressured, the statements 
furnished shall reflect the number of acres involved and the original 
cost according to the System of Accounts (accounts 350.1 to 351, 
inclusive).

                           Transmission Plant

    State the number of feet of each size of main.
    State separately for each compressor boosting station the name of 
plant, location, date of original construction, rated capacity, type and 
character of power unit, and rated capacity and type of compressor 
units. Also state the capacity, type, and date of installation of each 
additional power or compressor unit. Show for each station the original 
cost according to the System of Accounts by accounts 365.1, 365.2, 366, 
368, and 369.

                           Distribution Plant

    State number of feet of each size of main and the number of active 
meters, house regulators, and services. Give a general description of 
the district regulators and number, by sizes.
    Where pumping or compressor stations exist within the distribution 
plant, include the same information requested for similar stations under 
transmission plant.

                              General Plant

    Describe the principal structures and improvements.
    State the number and type of transportation vehicles and appurtenant 
equipment.
    Give a description of store, shop, and laboratory equipment and 
miscellaneous equipment.
    Furnish maps, drawn to scale, upon which indicate transmission 
mains, location of production plants (artificial and natural), producing 
and nonproducing leaseholds (indicating thereon producing wells, dry 
holes and depleted wells), gathering systems, booster and compressor 
stations, communities served (noting as to wholesale or retail), and 
large industrial consumers. Where gas is purchased from or sold to other 
gas utilities, indicate location of measuring stations or gates. If 
scale maps are not available, furnish sketch maps upon which should be 
indicated approximate distances between the locations above specified.

[Order 477, 38 FR 7215, Mar. 19, 1973]