260.4 [Reserved] 260.5 Form No. 301-A, Statement of sales and revenues of independent producers. 260.6 Form No. 301-B, Statement of sales and revenues of independent producers. 260.7 Form No. 15, Annual report of gas supply and deliverability for certain natural gas companies. 260.7a Form No. 15-A, Annual report of gas supply for certain natural gas companies exempt from the requirements of paragraph (b) of § 260.7. 260.8 System flow diagrams. 260.9 Reports by natural gas pipeline companies on pipeline system accidents or failures. 260.100 General requirements for annual reports to stockholders and others. AUTHORITY: The provisions of this Part 260 issued under secs. 10(a), 16, 52 Stat. 826, 830; 15 U.S.C. 7171(a), 7170, unless otherwise noted. § 260.1 Form No. 2, Annual report for natural gas companies (Class A and Class B). (a) The form of Annual Report for Classes A and B natural gas companies, designated herein as F.P.C. Form No. 2 is prescribed for the year 1961 and thereafter. (b) Each natural gas company, as defined in the Natural Gas Act (52 Stat. 821) which is included in Classes A or 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 prepare and file with the Commission for the year beginning January 1, 1961, or subsequently during the calendar year 1961, if its established fiscal year is other than the calendar year, and for each year thereafter, on or before the last day of the third month following the close of the calendar year or other established fiscal year an original and such number of conformed copies of the abovedesignated FPC Form No. 2 as are indicated in the general instructions set out in that form, all properly filled out and verified. One copy of said report should be retained by the correspondent in its files. The conformed copies may be carbon copies if legible. (c) This annual report contains the following schedules: Identification. General Instructions. General Information. Control Over Respondent. Corporations Controlled by Respondent. Officers. Directors. Security Holders and Voting Powers. Important Changes During the Year. Comparative Balance Sheet-Statement A. Notes to Balance Sheet-Statement A (Continued). Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion-Statement B. Statement of Income for the Year-Statement C. Notes to Statement of Income-Statement C (Continued). Statement of Earned Surplus-Statement D. Provision for Depreciation and Amortization of Nonutility Property. Investments. Notes and Accounts Receivable, Receivables from Associated Companies. Gas Stored Underground. Plant Materials and Operating Supplies. Prepaid Gas Purchases Under Purchase Miscellaneous Current and Accrued Assets. Extraordinary Property Losses. Deferred Regulatory Commission Expenses. Capital Stock. Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on Capital Stock, and Installments Received on Capital Stock. Other Paid-in Capital. Discount on Capital Stock. Securities Issued or Assumed and Securities Payables to Associated Companies. Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes. Miscellaneous Current and Accrued Liabilities. Customer Advances for Construction. Undelivered Gas Obligations Under Sales Operating Reserves. Contributions in Aid of Construction. Investment Tax Credits Generated and Uti lized. Income from Utility Plant Leased to Others. Particulars Concerning Certain Other Income Accounts. Particulars Concerning Certain Income De- Common Utility Plant and Expenses. Regulatory Commission Expenses. Distribution of Salaries and Wages. Gas Plant Leased to Others. Gas Plant Held for Future Use. Construction Work in Progress and Completed. Construction not Classified-Gas. Accumulated Provisions for Depreciation of Gas Plant. Accumulated Provision for Amortization and Depletion of Producing Natural Gas Land and Land Rights. Accumulated Provision for Aromtization of Underground Storage Land and Land Rights. Accumulated Provisions for Amortization of Other Gas Plant in Service, Amortization and Depletion of Gas Plant Leased to Others, Amortization of Other Gas Plant Held for Future Use. Accumulated Provision for Abandoned Leases. Gas Plant Acquisition Adjustments and Accumulated Provision for Amortization of Gas Plant Acquisition Adjustments. Gas Operating Revenues. Unauthorized Overrun Penalties and Waivers of Penalties. Sales of Natural Gas by Communities. Residential and Commercial Space Heating Customers Interruptible, Off Peak, and Firm Sales to Distribution System Industrial Customers. Main Line Industrial Sales of Natural Gas. Curtailments of Field and Main Line Industrial Customers. Sales for Resale-Natural Gas. Interdepartmental Sales-Natural Gas. Rent from Gas Property and Interdepartmental Rents. Revenue from Transportation of Gas of Others-Natural Gas. Revenues from Natural Gas Processed by Others. Sales of Products Extracted from Natural Gas. Incidental Gasoline and Oil Sales and Other Gas Revenues. Gas Operation and Maintenance Expenses. Number of Gas Department Employees. Rents Charged to Gas Operating Expenses. Exploration and Development Expenses. Abandoned Leases. Number of Gas and Oil Wells. Field and Storage Lines. Underground Gas Storage. Manufactured Gas Production Statistics. Research and Development Activities. [Order 239, 26 FR. 11902, Dec. 13, 1961, as amended by Order 276-A, 29 F.R. 2494, Feb. 15, 1964; Order 289, 29 F.R. 15022, Nov. 6, 1964; Order 300, 30 F.R. 8333, June 30, 1965; Order 301, 30 F.R. 9263, July 24, 1965; Order 305, 30 F.R. 12728, Oct. 6, 1965; Order 322, 31 F.R. 7898, June 3, 1966; Order 310-A, 31 F.R. 9062, July 1, 1966; Order 327, 31 F.R. 12018, Sept. 14, 1966; Order 310-B, 31 F.R. 16563, Dec. 28, 1966; Order 344-A, 32 FR. 8522, June 14, 1967] NOTE: Form No. 2, including the instructions and schedules therein contained, was revised by Order 239, 26 FR. 11900, Dec. 18, 1961, further amended by Order 239-A, 27 F.R. 970, Feb. 2, 1962; 27 F.R. 1758, Feb. 24, 1962; Order 276, 28 F.R. 14267, Dec. 25, 1963; Order 276-A, 29 F.R. 2494, Feb. 15, 1964; Order 289, 29 F.R. 15022, Nov. 6, 1964; Order 300, 30 F.R. 8333, June 30, 1965; Order 301, 30 F.R. 9263, July 24, 1965; Order 310, 30 F.R. 15465, Dec. 16, 1965; Order 300-A, 31 F.R. 5429. Apr. 6, 1966; Order 327, 31 F.R. 12018, Sept. 14, 1966; Order 333, 31 F.R. 16561, Dec. 28, 1966; Order 310-B, 31 F.R. 16563, Dec. 28, 1966; Order 344, 32 F.R. 7052, May 10, 1967; Order 355, 32 F.R. 12969, Dec. 29, 1967] § 260.2 Form No. 2-A; Annual report for natural gas companies (Class C and Class D). (a) The form of Annual Report for natural gas companies, Class C and Class D, designated as F.P.C. Form No. 2-A1 in the Commission's regulations under the Natural Gas Act is prescribed for the year 1961 and thereafter. (b) Each natural gas company, as defined in the Natural Gas Act which is included in Class C or Class D as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies, effective January 1, 1961, shall prepare and file with the Commission for the year beginning January 1, 1961, or subsequently during the calendar year 1961 if its established fiscal year is other than the calendar year, and for each year thereafter, on or before the last day of the third month following the close of the calendar year or other established fiscal year (except that such reports for the calendar year 1961 or a fiscal year beginning during 1961 may be filed on or before July 16, 1962, or one month after the end of the fiscal year whichever is later) an original and one conformed copy of the abovedesignated F.P.C. Form 2-A, all property filled out and verified. One copy of said report should be retained by the correspondent in its files. The conformed copy may be a carbon copy if legible. (c) This annual report contains the following schedules: Identification. General Instructions. 1 Form filed as part of original document. Utility Plant Natural Gas Companies. General Information Concerning Plant and Expenditures for Certain Civic, Political and Pipeline System Accidents and Failures. (Secs. 8, 9, 52 Stat. 825, 826; 15 U.S.C. 717g, 717h) [Order 249, 27 F.R. 5607, June 13, 1962, as amended by Order 293, 30 F.R. 605, Jan. 19, 1965; Order 310-A, 31 F.R. 9062, July 1, 1966; Order 327, 31 F.R. 12018, Sept. 14, 1966] NOTE: Form No. 2-A, including the instructions and schedules therein contained, was revised by Order 249, 27 F.R. 5607, June 13, 1962, further amended by Order 310, 30 F.R. 15465, Dec. 16, 1965; Order 310-A, 31 F.R. 9062, July 1, 1966; Order 327, 31 F.R. 12018, Sept. 14, 1966; Order 333, 31 F.R. 16562, Dec. 28, 1966] § 260.3 Form No. 11, Natural gas pipeline company monthly statement. (a) The form of the monthly statement for natural gas companies designated therein, entitled FPC Form No. 11 is prescribed for the month beginning December, 1964, and thereafter. (b) Each natural gas company, as defined in the Natural Gas Act, whose combined gas sales for resale and gas transported or stored for a fee exceeded 50 million Mcf at 14.73 psia (60° F) in the previous calendar year shall prepare and file with the Commission for the month beginning December, 1964, and for each month thereafter, two copies of Monthly Statement, FPC Form No. 11. Such copies shall be filed within 40 days after the end of the reported month and shall be signed by the Chief Accounting Officer of the reporting company, but is not required to be under oath. [Order 291, 29 F.R. 19237, Dec. 31, 1964] § 260.4 [Reserved] § 260.5 Form No. 301-A, Statement of sales and revenues of independen producers. (a) FPC Form No. 301-A Independent Producers Report, being a statement of sales of natural gas made during the reporting year (calendar year or fiscal year ending prior to July 1 next following the calendar year) under rate schedules filed with the Commission pursuant to §§ 154.92 or 154.94 of this chapter, including the instructions and schedules therein contained, is hereby approved and prescribed. (b) Each independent producer as defined in § 154.91 of this chapter who had a rate schedule on file with the Commission, pursuant to §§ 154.92 or 154.94 of this chapter, as of the end of the reporting year, shall (1) beginning with reporting year 1960 hereafter annually prepare and file with the Commission on or before the last day of the sixth month following the close of the reporting year one copy of such FPC Form No. 301-A; and (2) for the reporting year 1959 prepare and file with the Commission on or before March 31, 1961, one copy of such FPC Form No. 301-A. [Order 231, 25 F.R. 13883, Dec. 29, 1960] § 260.6 Form No. 301-B, Statement of sales and revenues of independent producers. (a) FPC Form No. 301-B Independent Producers Report, being a statement of sales of natural gas totaling two million or more Mcf made during the reporting year (calander year or fiscal year ending prior to July 1 next following the calendar year) under rate schedules filed with the Commission pursuant to §§ 154.92 or 154.94 of this chapter, including the instructions and schedules therein contained, is hereby approved and prescribed. (b) In addition to complying with the provisions of § 260.5 of this chapter, each independent producer as defined in § 154.91 of this chapter who had a rate schedule on file with the Commission, pursuant to §§ 154.92 or 154.94 of this chapter, as of the end of the reporting year and whose sales of natural gas totaled two million or more Mcf during the reporting year shall (1) beginning with reporting year 1960 hereafter annually prepare and file with the Commission on or before the last day of the sixth month following the close of the reporting year two copies of such FPC Form No. 301-B; and (2) for the reporting year 1959 prepare and file with the Commission on or before March 31, 1961, two copies of such FPC Form No. 301-B. [Order 231, 25 F.R. 18883, Dec. 29, 1960] § 260.7 Form No. 15, Annual report of gas supply and deliverability for certain natural gas companies. (a) A revised form of Annual Report of Total Gas Supply designated FPC Form No. 15, is prescribed for the reporting year 1966 and thereafter to be used by natural gas companies as provided by and in accordance with paragraph (b) of this section. (b) Each natural gas company, as defined by the Natural Gas Act, as amended (52 Stat. 821), except (1) a company whose gas reserves, owned or controlled by producer contracts, at the end of any report-year are less than 50 billion cubic feet of gas, or (2) a company purchasing its entire supply of natural gas from other companies subject to the provisions of this section and/or foreign suppliers, or (3) a company which acts only as a transporter of gas for others, shall prepare and file with the Commission for the calendar year ending December 31, 1966, on or before May 1, 1967, and for subsequent years on or before each May 1, thereafter, an original and four conformed copies of FPC Form No. 15. Companies described in subparagraphs (1) and (2) of this paragraph shall file FPC Form No. 15-A, prescribed by § 260.7a. A transporter of gas similarly exempt from this paragraph by subparagraph (3) of this paragraph, shall file, in lieu of the report, a statement giving the name(s) and address(es) of the company or companies for which it is transporting the gas. One copy of the report should be retained in its files. The conformed copies may be carbon or reproduced by any means that provide clearly and accurately aligned impressions. (c) This annual report is designed to furnish the Commission with information concerning the gas supply organization of the company, the company's total gas supply, the company's gas procurement program, each reservoir from which the 'As used herein, "natural gas company does not include "Independent producers," as defined in § 154.91 (a) of this chapter. 3 See footnote 1 on page 835. company obtains gas, contracts under which the company purchases gas and deliverability data. (Secs. 7, 14(a), 52 Stat. 825, 828, 56 Stat. 83; 15 U.S.C. 7171, 717m (a)) [Order 279, 29 F.R. 4874, Apr. 7, 1964, as amended by Order 337, 32 F.R. 3292, Feb. 25, 1967] NOTE: Form 15, added by Order 279, 29 F.R. 4874, Apr. 7, 1964, was amended by Order 337, 32 F.R. 3292, Feb. 25, 1967. § 260.7a Form No. 15-A, Annual report of gas supply for certain natural gas companies exempt from the requirements of paragraph (b) of § 260.7.* (a) An Annual Report of Total Gas Supply, designated FPC Form No. 15-A," is prescribed for natural gas companies otherwise subject to the provisions of § 260.7 but excepted from the requirements of paragraph (b) by virtue of subparagraphs (2) and (3) thereof. (b) Each natural gas company, subject to the provisions of § 260.7, whose natural gas reserves at the end of any report-year are less than 50 billion cubic feet of gas, or which purchases its entire supply of natural gas from other companies subject to the provisions of § 260.7 and/or foreign suppliers, shall file an original and four conformed copies of FPC Form No. 15-A at the times prescribed in § 260.7(b). (Secs. 7, 14, 52 Stat. 825, 828, 56 Stat. 83; 15 U.S.C. 7171, 717m) [Order 337, 32 F.R. 3293, Feb. 25, 1967] § 260.8 System flow diagrams. (a) Each Class A natural gas pipeline company, having a system delivery capacity in excess of 100,000 Mcf per day (measured at 14.73 p.s.i.a. and 60° F.), shall file with the Commission by June 1 of each year twelve (12) copies of a diagram or diagrams reflecting operating conditions on its main transmission system during the previous twelve months ended December 31. For purposes of system peak deliveries, the heating season overlapping the year's end shall be used. Facilities shall be those installed and in operation on December 31 of the reporting year. All volumes shall be reported on a uniform stated pressure and temperature base. (b) The diagram or diagrams shall include the following items of information: See footnote 1 on page 835. (1) Nominal diameter (inches) of each pipeline. (2) Miles of pipeline (to nearest 0.1 mile) between points of intake, delivery, river crossings, storage fields, crossovers, compressor stations and connections with other pipeline companies. (3) Direction of flow in the pipelines. If direction of flow can be reversed at compressor stations, so indicate. (4) Maximum permissible operating pressure for each pipeline at discharge side of each compressor station, or other critical point, determined by the provisions set forth in the American Standards Association's publication B 31.8 "Gas Transmission and Distribution Piping System" or by the company's own standard (whichever governs the company's operation), provided that the company supplies an explanation of the standard used. Where company standards governs, so designate by appropriate symbol or legend. (5) Total horsepower of compressor engines installed at each compressor station. (6) Designed suction pressure for each compressor station, p.s.i.g. (7) Designed discharge pressure for each station, p.s.i.g. (8) Maximum volume, Mcf per day that can be compressed at each compressor station under conditions of suction and discharge set forth in subparagraphs (6) and (7) of this paragraph. If direction of flow affects these factors provide the information for each direction of flow. (9) The fuel requirement at each compressor station under conditions described in subparagraph (8) of this paragraph. (10) Pressure in the pipeline at points of emergency interconnection with other pipeline companies which can normally be expected to exist, and the volume which could be delivered or reIceived at such emergency interconnection points at such pressures. Give the name of the interconnecting company. (11) For each storage field, connected to the system and operated by the respondent pipeline company, the maximum dependable daily and seasonal withdrawal volumes available under normal conditions of operation. (12) Volumes delivered: (1) The average daily volumes delivered at each takeoff point, (11) the volumes delivered at each takeoff point on the day of maximum coincidental delivery, and (iii) the |