[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: 18CFR33.5]

[Page 237-238]
 
           TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES
 
  CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
 
PART 33_APPLICATION FOR ACQUISITION, SALE, LEASE, OR OTHER DISPOSITION, 
 
Sec. 33.5  Proposed accounting entries.

    If the applicant is required to maintain its books of account in 
accordance with the Commission's Uniform System of Accounts in part 101 
of this chapter, the applicant must present proposed accounting entries 
showing the effect of the transaction with sufficient detail to indicate 
the effects on all account balances (including amounts transferred on an 
interim

[[Page 238]]

basis), the effect on the income statement, and the effects on other 
relevant financial statements. The applicant must also explain how the 
amount of each entry was determined.