373 Street Lighting and Signal Systems. 1. Capacitor, bank of. 2. Control equipment, such as, contactor, protector, clock operated switch, etc. 3. Post, standard or bracket, with or without luminaire or suspension lamp fixture. 4. Signal installations at one location. 5. Transformer. NOTE: See also units as listed under accounts 365, Overhead Conductors and Devices, 366, Underground Conduit, 367, Underground Conductors and Devices, and 368, Line Transformers, when such property is included in this account. GENERAL PLANT 390 Structures and Improvements. (See account 311 for applicable retirement units of property.) 391 Office Furniture and Equipment. Each principal item of equipment such as: 1. Office equipment; accounting machine, adding machine, calculating machine, coin counters, signature writer, typewriter. 2. Office furniture; desk, cabinet, safe, file. 3. Duplicating equipment; blueprint offset machine, photostat machine, press, photocopy machine, transcopy machine. 4. Mechanical processing equipment; key punch, sorters, tabulators, electronic calculators. 392 Transportation Equipment. Each principal item of equipment such as: 1. Airplane. 2. Automobile. 3. Boat. 397 Communication Equipment. Each principal item or set of equipment such as: 1. Antenna and supporting structure. 2. Carrier current coupling capacitor. 3. Carrier current transmitting and receiving set. 4. Intercommunicating telephone apparatus. 5. Microwave apparatus. 6. Receiver, stationary or mobile. 7. Storage battery set or motor generator set. 8. Teletype apparatus. 9. Transmitter, stationary or mobile. NOTE: Units of conductors, supports, and duct lines shall be identical with those prescribed for Accounts 354, 355, 356, 357, 358, 364, 365, 366 and 367. AUTHORITY: The provisions of this Part 120 issued under secs. 3(13), 4(b), 41 Stat. 1063, 1065, as amended, secs. 301, 304 (a), 308, 309, 49 Stat. 854, 855, 858; 16 U.S.C. 796(13), 797(b), 825, 825c(a), 825g, 825h. SOURCE: The provisions of this Part 120 contained in Order 141, 12 F.R. 8576, Dec. 19, 1947, unless otherwise noted. § 120.1 Suspension of keeping of Ac. count 901 where separate account for each associated company is maintained. Upon applications now on file or hereafter filed, when approved by the Commission's Bureau of Finance and Accounts, and until further notice the keeping of Account 901, Charges by Associated Companies-Clearing, be and the same is hereby suspended for all public utilities and licensees which keep a separate account for each associated company, provided all charges by associated companies be recorded in the respective associated company account and provided further that such accounts be maintained analysis. So as to permit ready § 120.2 General instruction 12 of the uniform system of accounts. Until further notice, public utilities and licensees may, for the purpose of complying with General Instruction 12 (§ 101.03-12 of this subchapter) of the Uniform System of Accounts, group as a single plant, within the purview of said General Instruction 12, transmission lines of the same voltage and same general type of construction and operated under similar conditions. Statement B showing for each acquisition by the reporting company or any of its predecessors of an electric operating unit or sys. tem, the original cost, estimated, if not known, the cost of such company and the amount entered in the books in respect thereto as of the date of acquisition. 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 should be made. The difference between the original cost and the amount entered in respect thereto of each acquisition of an electric operating unit or system, as of the date of acquisition, should be clearly stated, and a summary of all transactions affecting such difference between the date of the respective acquisition and January 1, 1937, and the resultant amount on the latter date, should be set forth. The amount to be included in Account 100:5, Electric Plant Acquisition Adjustments, as of January 1, 1937, shall be subdivided so as to show the amounts applicable to (1) electric plant in service, (2) electric plant leased to others, and (3) electric plant held for future use. Whenever practical, such amount shall be classified according to nature, i.e., going value, structural value, etc. Where estimates are used in arriving at original cost or the amount to be included in Account 100:5, a full disclosure of the method and underlying facts should be given. The method of determining the original cost of the electric plant acquired as operating units or systems should be described in sufficient detail to permit a clear understanding of the nature of the investigations which were made for that purpose. STATEMENT C Statement C showing any amounts arrived at by appraisals, recorded prior to January 1, 1937, in the electric plant accounts (and not eliminated) in lieu of cost to the reporting company. This statement should give the full journal entry at the time the appraisal was originally recorded and if the entry had the effect of appreciating or writing-up the electric plant account, the amount of the appreciation or write-up should be traced, by proper description and explanation of changes, from the date recorded to January 1, 1937. STATEMENT D Statement D showing electric plant as of December 31, 1936, as classified in the books of account immediately prior to reclassification in accordance with the new system of accounts, including, under a descriptive heading, any unclassified amounts applicable jointly to the electric department and other departments of the utility. STATEMENT E Statement E showing summary of adjustments necessary to state, as of January 1, 1937, Account 100, Electric Plant, including all its subsidiary accounts, and Account 107, Electric Plant Adjustments, as prescribed in the Uniform System of Accounts. STATEMENT F Statement F showing electric plant (balance sheet Account 100) as of January 1, 1937, classified according to the accounts prescribed in the Uniform System of Accounts, effective on that date, and showing also the amount includible in Account 107, Electric Plant Adjustments. STATEMENT G Statement G giving a comparative balance sheet, as of January 1, 1937, showing the accounts and amounts appearing in the books before the adjusting entries have been made and after such entries shall have been made. STATEMENT H Statement H giving a suggested plan for depreciating, amortizing, or otherwise disposing in whole or in part of the amounts, as of January 1, 1987, includible in Account 100:5, Electric Plant Acquisition Adjustments, and Account 107, Electric Plant Adjustments. STATEMENT I Statement I giving the following statistical information relative to electric plant. PRODUCTION PLANT Steam production. Separately for each steam plant: Name of plant, date of construction, name plate generating capacity (kw) as originally constructed and as at present, also name plate capacity and date of installation of each addition to generating capacity. The original cost, where available, by Accounts 310 to 316, of each steam production plant. Hydraulic production. Separately for each hydro plant: Name of plant, date of construction, capacity of reservoirs (acre feet), name plate generating capacity (kw) as originally constructed and as at present, also name plate capacity and date of installation of each addition to generating capacity, The original cost, where available, by Accounts 320 to 326, of each hydraulic production plant. Internal combustion engine production. For each internal combustion engine plant: Name of plant, date of construction, name plate generating capacity (kw) as originally constructed and as at present, also name plate capacity and date of installation of each addition to generating capacity. The original cost, where available, by Accounts 330 to 336, of each internal combustion engine production plant. TRANSMISSION PLANT Overhead transmission lines. For each overhead transmission line or for each group of transmission lines of the same voltage, same general type of construction and same number of circuits per structure; the voltage, length in miles, type of construction, kind and size of conductor, The original cost as of January 1, 1937, where available, by Accounts 340, 341, 342, 344, 345, 346, and 349, of each such line or group of lines. Underground transmission lines. For each underground transmission line or for each group of transmission lines of the same voltage, same general type of construction and same number of circuits per structure: The voltage length in miles and type of construction. The original cost as of January 1, 1937, where available, by Accounts 340, 341, 342, 347, 348 and 349, of each such line or group of lines. Transmission substations. For each substation: Function, capacity (kva), high and low voltages of transformers, description and capacity of special items of equipment. DISTRIBUTION PLANT Overhead system.1 Number of pole and circuit miles, number of active meters or services connected (if available), description and number of each type or pole or tower. Underground system. Number of circuit miles, number of active meters or services connected (if available), description of type of construction and general statement of any special construction problem. 1 If number of active meters or services is not available separately for overhead and underground systems, report totals. To be shown on the original when tendered for filing with the Commission of every paper as specified in § 1.17(b). Distribution substation. General description of number, capacity (kva), and high and low voltages of transformers. Line transformers. Number and capacity. Street lighting and signal systems. Description and number of each type of street lighting standard, number and wattage of lamps, and description of signal system. GENERAL PLANT Description of principal structures and improvements. Number and type of transportation vehicles and appurtenant equipment. Description of store, shop, and laboratory equipment. Description of communication equipment. Description of miscellaneous equipment. § 120.4 Electric plant acquisition adjust ment accounts. (a) Debit amounts in an Electric Plant Acquisition Adjustments Account may be charged to Earned Surplus in whole or in part, or may be amortized over a reasonable period by charges to Miscellaneous Amortization without further order of the Commission; (b) Should a utility desire to account for debit amounts in an Electric Plant Acquisition Adjustments Account 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 an Electric Plant Acquisition Adjustments Account 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 Commission shall be invoked; (f) Disposition of amounts in Electric Plant Acquisition Adjustments Accounts, as above directed, is for accounting purposes only and such disposition shall not be construed as determining or controling 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 surplus or from modifying the adopted amortization period. 125.3 Schedule of records and periods of retention. AUTHORITY: The provisions of this Part 125 issued under secs 301(a), 304, 309, 49 Stat. 854, 855, 858; 16 U.S.C. 825, 825c, 825h. SOURCE: The provisions of this Part 125 contained in Order 258, 27 F.R. 12242, Dec. 12, 1962, unless otherwise noted. § 125.1 Promulgation. (a) This part is prescribed and promulgated as the regulations governing the preservation of records by public utilities subject to the jurisdiction of the Commission and by licensees holding licenses issued by the Commission, to the extent and in the manner set forth therein; (b) This part shall, as to all public utilities now subject to the jurisdiction of the Commission and as to all present licensees, become effective as herein amended on December 12, 1962, and as to any public utility or licensee which may hereafter become subject to the jurisdiction of the Commission, this part shall become effective as of the date when such public utility becomes subject to the jurisdiction of the Commission or on the effective date of the license of such licensee. § 125.2 General instructions. (a) Scope of this part. (1) The regulations in this part apply to all books of account and other records prepared by or on behalf of the public utility or licensee. See Item 72 of the schedule for those records which come into possession of the public utility or licensee in connection with the acquisition of property, such as purchase, consolidation, merger, etc. (2) The regulations in this part shall not be construed as excusing compliance with any other lawful requirement for the preservation of records for periods longer than those prescribed herein. in (3) Unless otherwise specified § 125.3, duplicate copies of records may be destroyed at any time: Provided, however, That such duplicate copies contain no significant information not shown on the originals. (4) Records other than those listed in § 125.3 may be destroyed at the option of the public utility or licensee: Provided, however, That records which are used in lieu of those listed shall be preserved for the periods prescribed for the records used for substantially similar purposes, And, provided further, That retention of records pertaining to added services, functions, plant, etc., the establishment of which cannot be presently foreseen, shall conform to the principles embodied herein. (b) Designation of supervisory official. Each public utility or licensee subject to the regulations in this part shall designate one or more persons with official responsibility to supervise the utility's or licensee's program for preservation and the authorized destruction of its records. (c) Protection and storage of records. The public utility or licensee shall provide reasonable protection for records subject to the regulations in this part from damage by fires, floods, and other hazards and, in the selection of storage spaces, safeguard the records from unnecessary exposure to deterioration from excessive humidity, dryness, or lack of proper ventilation. (d) Index of records. At each office of the public utility or licensee where records are kept or stored, such records as are herein required to be preserved shall be so arranged, filed and currently indexed that they may be readily identified and made available to representatives of the Commission. (e) Preservation of records on microfilm. (1) As indicated in Schedule of Records and Periods of Retention, certain records may be microfilmed and the film retained in lieu of the original records, provided the procedures prescribed herein are followed. (2) Indicators are used in the schedule to designate those records for which microfilms will be accepted in lieu of the indicators, original records. These which are listed in the schedule in the column marked "Microfilm Indicators", are as follows: M-Indicates that microfilms may be substituted for retention of the original records at any time after the use of the records for current recording purposes has been discontinued. M 10, M 6, etc.-Indicates that microfilms may be substituted for retention of the original records only after the original records have been retained in their original form for the number of years corresponding to the numeral, 1.e., 10 years, 6 years, etc. ME-Indicates records for which microfilms may be substituted for retention of the original records only for the period subsequent to the expiration, cancellation, supersedure, or other conditions shown in the column, Period to be Retained. Thus, for item 9(e), microfilms are not acceptable for current contracts; however, they are acceptable for expired or canceled contracts, the retention period for which is six years after expiration or cancellation. (3) Absence of any of the "M" indicators explained above indicates that microfilms may not be substituted for retention of the records described. (4) Prior to photographing, the records shall be so prepared, arranged, classified, and identified as readily to permit the subsequent location, examination, and reproduction of the photographs thereof. Any significant characteristic, feature, or other attribute of the original records which photography would not reflect clearly (e.g., that the record is a copy or that certain figures thereon are red) shall be so indicated on the records at the time of such arrangement, classification, and identification. When a number of the records to be microfilmed have in common such a characteristic, or attribute, an appropriate notation identifying the characteristic or attribute may be indicated in a statement at the beginning of the roll of film instead of on each individual record. (5) Each roll of film shall include a microfilm of a certificate or certificates stating that the photographs are direct and facsimile reproductions of the original records and that they have been made in accordance with prescribed in |