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utilities and licensees. This part is designed to show the accounts required to be kept by Class C and Class D Public Utilities and Licensees. The accounts required to be kept by each class of public utilities and licensees are shown in comparative form in order clearly to designate and identify the accounts required to be kept by the Class C and Class D utilities. Class C and Class D utilities are defined as follows:

Class C: Utilities having annual electric operating revenues of more than $100,000 but not more than $250,000.

Class D: Utilities having annual electric operating revenues of more than $25,000 but not more than $100,000.

Each Class C utility shall keep all of the accounts listed in this part, insofar as applicable, that contain, as a part of the title, the four digit numbers beginning with the figure 1 (For example, account 1100, Electric Plant).

Each Class D utility shall keep all of the accounts listed in this part, insofar as applicable, that contain, as a part of the title, the four digit numbers beginning with the figure 2 (For example, account 2100, Electric Plant).

Any Class C or Class D utility may at its option keep the accounts prescribed for Class A or Class B utilities, or any Class D utility may keep the accounts prescribed for Class C utilities.

The Uniform System of Accounts, approved June 16, 1936, is applicable in principle to all licensees subject to the Commission's accounting requirements under the Federal Power Act and to all public utilities as defined in that act. Many of the accounts that are required to be kept by Class A and Class B utilities, however, have been grouped or combined in order that the accounting system prescribed for the smaller Class C and Class D utilities may conform more nearly to the nature and volume of their transactions. The definitions and all instructions contained in the main body of the Uniform System of Accounts, apply in principal to Class C and Class D public utilities. References in said definitions and instructions to accounts which have been combined herein shall apply in principle to the combined account. The texts and lists of items appearing under the accounts prescribed for Class A and Class B utilities shall apply in detail to the accounts prescribed herein for Class C and Class D utilities.

§ 104.2 Balance sheet accounts for utilities other than municipal licensees.

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Accounts for Class C and Class D Utilities (excluding municipal

Account
A and B

licensees)

Nos.

D Nos. C Nos.

Accounts for Class A and Class B Utilities (excluding municipal
licensees)

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2100. 1

1100. 1

Electric plant in service, leased to others, and held for future use.

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ASSETS AND OTHER DEBITS

Utility plant

100.1 Electric plant in service.

100.2 Electric plant leased to others.

100.4 Electric plant held for future use.

100.3 Construction work in progress.

100.5 Electric plant acquisition adjustments.

100.6 Electric plant in process of reclassification Electric plant adjustments.

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Prepayments.

127 Subscription to capital stock.

128

Interest and dividends receivable.

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Account

Account

Accounts for Class C and Class D Utilities (excluding municipal

licensees)

A and B Nos.

D Nos. C Nos.

Accounts for Class A and Class B Utilities (excluding municipal

licensees)

[blocks in formation]

Account

Account

Accounts for Class C and Class D Utilities (excluding municipal

licensees)

A and B Nos.

D Nos. C Nos.

Accounts for Class A and Class B Utilities (excluding municipal licensees)

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Reserve for amortization of electric plant acquisition adjustments.
Reserve for depreciation and amortization of other property.
Reserve for uncollectible accounts.

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251

Unamortized premium on debt.

Customers' advances for construction.

Reserves

Reserve for depreciation of electric plant:

250.1 Reserve for depreciation of electric plant in service.

250.2 Reserve for depreciation of electric plant leased to others. 250.3 Reserve for depreciation of electric plant held for future use. Reserve for amortization of limited-term electric investments:

251.1

251.2

251.3

Reserve for amortization of limited-term electric investments-
Electric plant in service.

Reserve for amortization of limited-term electric investments-
Electric plant leased to others.

Reserve for amortization of limited-term electric investments-
Electric plant held for future use.

Reserve for amortization of electric plant acquisition adjustments.
Reserve for depreciation and amortization of other property.
Reserve for uncollectible accounts:

254.1

Utility customers.

254.2 Merchandising, jobbing, and contract work.

254.3 Associated companies.

254.4 Officers and employees.

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2100. 1

1100. 1

Electric plant in service, leased to others. and held for future use.

[blocks in formation]

100

Electric plant:

ASSETS AND OTHER DEBITS

Utility plant

100.1 Electric plant in service.

100.2 Electric plant leased to others.

100.4 Electric plant held for future use.

100.3 Construction work in progress.

100.5 Electric plant acquisition adjustments.

100.6 Electric plant in process of reclassification.

Electric plant adjustments.

2108

1108

Other utility plant.

108

Other utility plant.

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