« PreviousContinue »
to show the number of wells on each type of
When pumping or compressing plants ex-
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.
Other Utility Plant, as prescribed in the
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:
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.
STORAGE PLANT Show separately for eaoh 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 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 351, 352 and 354 and by prescribed subaccounts.
For each "field" 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
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 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.
§ 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;
(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
of rate schedule or supplement, including F. P. C. number)
(List all Rate Schedule F. P. C. numbers
(Name of Natural Gas
(Exact name of successor)
PART 260_STATEMENTS AND RE
PORTS (SCHEDULES) Sec. 260.1 Form No. 2, Annual report for natural
gas companies (Classes A and 3). 260.2 Form No. 2A, Annual report for nat
ural gas companies (Classes C and
D). 260.3 Form No. 11, Monthly statement of
operating revenue and income tor natural gas companies (Classes A
and B). 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. 7171 (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.
19... $ 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) on this (Address) 19..--, hereby adopts, ratifies, and makes his own, or its own, in every respect all applicable rate schedules, and supplements thereto, listed below, heretofore filled with the Federal Power Commission by
effective (Exact name of predecessor)
(Effective date of change in ownership or
* Insert here complete rate schedule or supplement identification as designated by the Federal Power Commission.
(c) This annual report contains the
erty (Included in Account 110).
111.1 and 112).
counts 111.2 and 112).
(Accounts 111.2 and 112).
funds (Accounts 113 and 114).
227. Accounts receivable (Account 125).
panies (Account 126.1).
companies (Account 126.2)
pense (Account 140).
investigation charges (Account 142.1).
tigation charges (Account 142.2).
ress (Accounts 144 and 145).
ums and assessments on capital stock,
203, 204 and 205).
Notes (Account 212.1).
265. Advances from associated companies,
Open account (Account 212.2).
panies (Account 223.2).
and amortization of gas plant and other
251, 252, and 253).
ages reserve, employees' provident re-
257, and 258).
ers (Account 508).
property (Account 522).
and contract work.
funds (Account 525).
panies (Account 534).
come (Account 540).
411 and 412).
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 deple
tion of producing natural gas land and
land rights (Account 250.2). 416. Reserve for abandoned leases - (AC
count 250.3). 417. Reserve for amortization of other lim.
ited-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 revenues (Account
501). 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 (Account
608) 436. Rent from gas property (Account 610). 437. Interdepartmental rents (Account
611). 438. Revenue from transportation of gas of
others—Natural gas (Account 615).
sales, revenue from processing natural
616, 617, 618, and 619).
749). 457. Transmission and compression of gas
by others (Account 763.1). 458. Gas purchased (Account 754). 460. Purchased
transferred-Credit (Account 807).
tion of gas plant (Accounts 503.1, 503.2,
tization of natural gas production plant.
471B. Depreciation and amortization of
storage, transmission, distribution, and
(Accounts 510, 511, 513).
474. Construction overheads-Gas.
tracts with nonassociated companies,
ing station plant and expenses. 493. City gate and main line industrial
measuring and regulating station plant
and expenses. 494. Storage of natural gas. 495. Gas account-Natural gas. 496. Manufactured gas production sta
tistics. 497. System map. 498. Number of employees and their com
pensation. 499. Distribution of salaries and wages for
the year. Verification, $ 260.2 Annual report for natural-gas companies (Class C and Class D); FPC Form No. 2-A. (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 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