Other Utility Plant, as prescribed in the Uniform System of Accounts. Statement F showing gas plant (balance sheet Account 100) as of January 1, 1940, classified according to the subaccounts and the detailed accounts thereunder prescribed in the Uniform System of Accounts, effective on that date, and showing also the amount includible in Account 107, Gas Plant Adjustments, and the amount of common utility plant includible in Account 108, Other Utility Plant. Statement G showing a comparative balance sheet, as of January 1, 1940, 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 giving a suggested plan for depreciating, amortizing, or otherwise disposing of, in whole or in part, the amounts, as of January 1, 1940, includible in Account 100.5, Gas Plant Acquisition Adjustments, and Account 107, Gas Plant Adjustments. Statement I furnishing the following statistical information relative to gas plant: 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-hr. capacity in m. c. f. 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 311 to 325, inclusive. NATURAL GAS For each "fleld" includible in Account 100.1, 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 330.1, 330.2, 330.3, respectively. The same information, classified by subaccounts, shall be furnished for producing and nonproducing acreage includible in Account 100.2, Gas Plant Leased to Others, and in Account 100.4, 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 332.1 and 332.2 segregated to show the number of wells on each type of producing lands classified under Accounts 330.1, 330.2, 330.3. 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 335 and 336, respectively. Show the original cost according to the System of Accounts for natural gas production plant by each "field" and by Accounts 330.1 to 337. STORAGE PLANT Show separately for each location the name of plant, date of construction, type and total capacity (m. c. f.) of each gas holder. State also the original cost according to the System of Accounts for each location, by Accounts 341 and 342. 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 341 and 342). 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 caAlso pacity and type of compressor units. 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 351, 352 and 354 and by prescribed subaccounts. 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 the 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 pur chased 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. § 221.2 Disposition of gas plant acquisition adjustments. (a) Debit amounts in Account 100.5, Gas Plant Acquisition Adjustments, may be charged to Account 414, Miscellaneous Debits to Surplus, in whole or in part, or may be amortized over a reasonable period by charges to Account 537, Miscellaneous Amortization, without further order of the Commission; (b) Should a utility desire to account for debit amounts in Account 100.5, Gas Plant Acquisition Adjustments, in any manner different from that indicated in paragraph (a) of this section, it shall petition the Commission for authority to do so; Sec. (c) Debit balances shall not be determined by application of credit amounts thereto; (d) Credit amounts in Account 100.5, Gas Plant Acquisition Adjustments, shall be accounted for as directed by the Commission; (e) Where a utility, subject to both Federal and State regulations, petitions the Commission in accordance with paragraph (b) of this section, the cooperative procedure heretofore adopted between Federal and State Commissions shall be invoked; (f) Disposition of amounts in Account 100.5, Gas Plant Acquisition Adjustments, as above directed, is for accounting purposes only and such disposition shall not be construed as determining or controlling the consideration to be accorded these items in rate or other proceedings, nor shall anything contained herein prevent the Commission from subsequently ordering the amounts to be charged directly to Account 414, Miscellaneous Debits to Surplus, or from modifying the adopted amortization period Subchapter G-Approved Forms, Natural Gas Act PART 250-FORMS § 250.4 Notice of succession in ownership or operation. (See § 154.6.) (An original and one conformed copy to be submitted) The (Exact name of new owner, receiver, or trustee) (Address) 19_, hereby adopts, ratifies, and makes his own, or its own, in every respect all applischedules, and supplements cable rate thereto, listed below, heretofore filed with the Federal Power Commission by (Exact name of predecessor) effective (Effective date of change in ownership or operation) Insert here complete rate schedule or supplement identification as designated by the Federal Power Commission. PART 260-STATEMENTS AND RE Sec. 260.1 260.2 PORTS (SCHEDULES) Form No. 2, Annual report for natural 260.3 Form No. 11, Monthly statement of 260.4 Form No. Temp. 2-46, Directory of gas (and electric) utilities. AUTHORITY: §§ 260.1 to 260.4, inclusive, issued under secs. 10 (a), 16, 52 Stat. 826, 830; 15 U. S. C. 717i (a), 7170. SOURCE: §§ 260.1 to 260.4, inclusive, contained in Order 141, Federal Power Commission, Dec. 11, 1947, effective Jan. 1, 1948, 12 F.R. 8658. § 260.1 Form No. 2, Annual report for natural gas companies (Class A and Class B). (a) The form of annual report for natural-gas companies as defined in the Natural Gas Act (52 Stat. 821) which are included in Classes A and B as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies subject to the provisions of the Natural Gas Act, heretofore adopted and designated as FPC Form No. 133, by Commission Order No. 100, dated November 24, 1942, including the instructions and schedules therein contained, is readopted and redesignated as FPC Form No. 2. (b) Each natural-gas company as defined in the Natural Gas Act (52 Stat. 821) which is included in Classes A and B as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies subject to the provisions of the Natural Gas Act, shall file with the Commission annually for each year beginning January 1, 1943, or next thereafter (if the established fiscal year is other than a calendar year) an original and two conformed copies, duly executed, of such Annual Report on the aforesaid FPC Form No. 2, on or before the last day of the third month following the close of the calendar year or other established fiscal year. Page 3281 226. Notes receivable (Account 124). 229. Notes receivable from associated com- 230 Accounts receivable from associated 234 Materials and supplies (Account 131) 237. Other current and accrued assets (Ac- 238. Unamortized debt discount and ex- 239 Extraordinary property losses (Ac- 240A. Preliminary natural gas survey and 245. Other deferred debits (Account 146). 249. Discount on capital stock (Account 250. Capital stock expense (Account 151). 263. Long-term debt (Accounts 210, 211, 264. Advances from associated companies. 265. Advances from associated companies, 266. Securities issued or assumed during 268. Notes payable (Account 220). 270. Notes payable to associated companies 271. Accounts payable to associated com- 274. Accrued and prepaid taxes. 280. Other current and accrued liabilities 283. Other deferred credits (Account 242). 289. Reserve for uncollectible accounts 290. Insurance reserve, injuries and dam- 296. Contributions in aid of construction 297. Capital surplus (Account 270). 302. Income from gas plant leased to oth- 304. Income from nonutility operations 305. Revenues from lease of other physical 306. Income from merchandising, Jobbing 309. Revenues from sinking and other 310. Miscellaneous nonoperating revenues revenue deductions 315. Interest on debt to associated com- 316. Other interest charges (Account 535). 319. Miscellaneous income deductions (Ac- 321. Miscellaneous reservations of net in- 322. Miscellaneous credits to surplus (Ac- 323. Dividend appropriations 411 and 412). (Accounts 324. Miscellaneous reservations of surplus 325. Miscellaneous debits to surplus (Ac- 400. Gas plant in service (Account 100.1). 404. Construction work in progress-Gas 405. Gas plant held for future utility use (Account 100.4). 406. Gas plant acquisition adjustments (Account 100.5). 408. Gas plant adjustments (Account 107). 411. Gas plant in process of reclassification (Account 100.6). 414. Reserve for depreciation of gas plant (Account 250.1). 415. Reserve for amortization and depletion of producing natural gas land and land rights (Account 250.2). 416. Reserve for abandoned leases - (Account 250.3). 417. Reserve for amortization of other limited-term gas investments (Account 251). 418. Reserve for amortization of gas plant acquisition adjustments (Account 252). 420A. Common utility plant. 420B. Reserve for depreciation of common utility plant. 420C. Common utility plant expenses. 425. Gas operating 501). revenues (Account 427. Sales of natural gas by communities. 428. Main line industrial sales of natural gas. 429. Sales to other gas utilities-Natural gas (Account 605). 433. Interdepartmental sales-Natural gas (Account 607). 434. Other sales-Natural gas 608). (Account 436. Rent from gas property (Account 610). rents (Account 437. Interdepartmental 611). 438, Revenue from transportation of gas of 440. Natural gas exchanged. gasoline (Accounts sales, revenue from processing natural gas, revenue from incidental oil sales, miscellaneous gas revenues 616, 617, 618, and 619). 450. Gas operating expenses. 454. Duplicate charges-Credit (Account 749). 457. Transmission and compression of gas by others (Account 763.1). 458. Gas purchased (Account 754). 460. Purchased gas expenses requirements (Account (Account 463. Administrative and general expenses transferred-Credit (Account 807). 464. Rents charged to gas operating expenses. 466. Regulatory commission expenses (Account 797). 467. Officers' salaries. 468. Joint expenses-Debit and credit. 470. Taxes charged during year. 471. Depreciation, depletion, and amortization of gas plant (Accounts 503.1, 503.2. and 504) 471A. Depreciation, depletion, and amortization of natural gas production plant. 483. Number of gas and oil wells. 484. Field lines. 485. Field compressor stations. 487. Residual recovery operations-Natural gas. 488. Transmission compressor stations. 490. Transmission lines. 491. Transmission line plant and expenses. 492. Transmission measuring and regulating station plant and expenses. 493. City gate and main line industrial measuring and regulating station plant and expenses. 494. Storage of natural gas. tistics. 497. System map. sta 498. Number of employees and their compensation. 499. Distribution of salaries and wages for the year. Verification. § 260.2 Annual report for natural-gas companies (Class C and Class D); FPC (a) The form of Annual Form No. 2-A. Report for natural-gas companies as defined in the Natural Gas Act (52 Stat. 821) which are included in Classes C and D as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies subject to the provisions of the Natural Gas Act, heretofore adopted and designated as FPC Form No. 133-M, by Commission Order No. 90, dated February 7, 1942, including the instructions and schedules therein contained, is readopted and redesignated as FPC Form No. 2-A. (b) Each natural-gas company as defined in the Natural Gas Act (52 Stat. 821) which is included in Classes C and D as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies subject to the provisions of the Natural Gas Act, shall file with the Commission annually for each year beginning January 1, 1943, or next thereafter (if the established fiscal year is other than a calendar year) an |