Page images
PDF
EPUB

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 ex-
ist within the Production Plant, include the
same information as that requested for Com-
pressor 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.

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.

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.

DISTRIBUTION PLANT

NATURAL GAS

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

[blocks in formation]

description

of rate schedule or supplement, including F. P. C. number)

(List all Rate Schedule F. P. C. numbers

adopted)

(Name of Natural Gas

Company)

(Exact name of successor)

Ву

By

(Title)

[blocks in formation]

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.

(Title) Date

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)

day of

(Effective date of change in ownership or

operation)

* Insert here complete rate schedule or supplement identification as designated by the Federal Power Commission.

(c) This annual report contains the
following list of schedules:

Schedule:

101. Officers.
102. Directors.
103. Control over respondent.
104. Corporations controlled by respond-

ent.
106. Security holders and voting powers.
109. Important changes during the year.
200. Comparative balance sheet.
201. Utility plant (Accounts 100, 107, and

108).
206. Other physical property

(Account
110).
206A. Other physical property-01l prop-

erty (Included in Account 110).
208. Investments in securities (Accounts

111.1 and 112).
209. Investment advances-Notes (AC-

counts 111.2 and 112).
210. Investment advances-Open account

(Accounts 111.2 and 112).
216. Sinking and miscellaneous special

funds (Accounts 113 and 114).
217. Assets in sinking and miscellaneous

special funds.
219. Securities acquired during year.
220. Securities disposed of during year.
223. Special deposits (Account 121).
225. Temporary cash Investments (AC-

count 123).
226. Notes receivable (Account 124).

227. Accounts receivable (Account 125).
Schedule:
229. Notes receivable from associated com-

panies (Account 126.1).
230 Accounts receivable from associated

companies (Account 126.2)
234 Materials and supplies (Account 131)
236. Prepayments (Account 132)
237. Other current and accrued assets (AC-

count 133).
238. Unamortized debt discount and ex-

pense (Account 140).
239. Extraordinary property losses (AC-

count 141).
240A. Preliminary natural gas survey and

investigation charges (Account 142.1).
240B. Other preliminary survey and inves-

tigation charges (Account 142.2).
241. Clearing accounts (Account 143).
244. Retirement and other work in prog-

ress (Accounts 144 and 145).
245. Other deferred debits (Account 146).
246. Deferred regulatory commission ex-

penses.
249. Discount on capital stock (Account

150).
250. Capital stock expense (Account 151).
253. Capital stock (Accounts 200 and 201).
258. Stock liability for conversion, premi-

ums and assessments on capital stock,
capital stock, subscribed, installments
received on capital stock (Accounts 202.

203, 204 and 205).
263. Long-term debt (Accounts 210, 211,

and 213).
264. Advances from associated companies.

Notes (Account 212.1).

265. Advances from associated companies,

Open account (Account 212.2).
266. Securities issued or assumed during

year.
268. Notes payable (Account 220).
270. Notes payable to associated companies

(Account 223.1).
271. Accounts payable to associated com-

panies (Account 223.2).
274. Accrued and prepaid taxes.
276. Interest accrued (Account 229).
278. Unamortized premium, on debt (AC-

count 240).
280. Other current and accrued liabilities

(Account 230).
283. Other deferred credits (Account 242).
285. Reserves for depreciation, depletion,

and amortization of gas plant and other
property (Accounts 250.1, 250.2, 250.3,

251, 252, and 253).
289. Reserve for uncollectible accounts

(Account 254).
290. Insurance reserve, injuries and dam-

ages reserve, employees' provident re-
serve, other reserves (Accounts 255, 256,

257, and 258).
296. Contributions in aid of construction

(Account 265).
297. Capital surplus (Account 270).
300. Income and earned surplus account.
300A. Other utility operating income (AC-

count 509).
302. Income from gas plant leased to oth-

ers (Account 508).
304. Income from nonutility operations

(Account 521).
305. Revenues from lease of other physical

property (Account 522).
306. Income from merchandising, Jobbing

and contract work.
309. Revenues from sinking and other

funds (Account 525).
310. Miscellaneous nonoperating revenues

(Account 526).
311. Nonoperating revenue deductions

(Account 527).
315. Interest on debt to associated com-

panies (Account 534).
316. Other interest charges (Account 535).
318. Miscellaneous amortization (Account

537).
319. Miscellaneous income deductions (AC-

count 538).
321. Miscellaneous reservations of net in-

come (Account 540).
Schedule:
322. Miscellaneous credits to surplus (AC-

count 401).
323. Dividend appropriations (Accounts

411 and 412).
324. Miscellaneous reservations of surplus

(Account 413).
325. Miscellaneous debits to surplus (AC-

count 414).
400. Gas plant in service (Account 100.1).
403. Gas plant leased to others (Account

100.2).
404. Construction work in progress-Gas

(Account 100.3).

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).
440. Natural gas exchanged.
441. Revenue from incidental gasoline

sales, revenue from processing natural
gas, revenue from incidental oil sales,
miscellaneous gas revenues (Accounts

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 (Account
755).
482. Franchise requirements (Account

805).
463. Administrative and general expenses

transferred-Credit (Account 807).
464. Rents charged to gas operating ex-

penses.
466. Regulatory commission expenses (AC-

count 797).
467. Oficers' salaries.
468. Joint expenses-Debit and credit.
470. Taxes charged during year.
471. Depreciation, depletion, and amortiza-

tion of gas plant (Accounts 503.1, 503.2,

and 504)
471A. Depreciation, depletion, and amor-

tization of natural gas production plant.

471B. Depreciation and amortization of

storage, transmission, distribution, and

general plant.
472. Exploration and development costs

(Accounts 510, 511, 513).
473. Abandoned leases (Account 512).

474. Construction overheads-Gas.
Schedule:
476. Service contract charges by associated

companies.
477. Management and engineering con-

tracts with nonassociated companies,
479. Natural gas land acreage.
480. Natural gas reserves.
481. Natural gas production statistics.
481A. Reconciliation of production system.

expenses.
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 regulat-

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

Page 3283

« PreviousContinue »