§ 250.3 Notice of cancellation or termination. PART 260-STATEMENTS AND RE Sec. 260.1 (See § 154.5.) (An original and one conformed copy to be submitted.) 260.2 260.3 PORTS (SCHEDULES) Form No. 2, Annual report for natural 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. 219. Securities acquired during year. (Ac- 226. Notes receivable (Account 124). 229. Notes receivable from associated com- 230 Accounts receivable from associated 234 Materials and supplies (Account 131) 237. Other current and accrued assets (AC- 238. Unamortized debt discount and ex- 239. Extraordinary property losses (Ac- 240A. Preliminary natural gas survey and 245. Other deferred debits (Account 146). ex- 249. Discount on capital stock (Account 250. Capital stock expense (Account 151). 263. Long-term debt (Accounts 210, 211, 264. Advances from associated companies. 265. Advances from associated companies, 266. Securities issued or assumed during 268. Notes payable (Account 220). 270. Notes payable to associated companies 271. Accounts payable to associated com- 274. Accrued and prepaid taxes. 280. Other current and accrued liabilities 283. Other deferred credits (Account 242). 289. Reserve for uncollectible accounts 290. Insurance reserve, injuries and dam- 296. Contributions in aid of construction 297. Capital surplus (Account 270). 302. Income from gas plant leased to oth- 304. Income from nonutility operations 305. Revenues from lease of other physical 306. Income from merchandising, Jobbing 309. Revenues from sinking and other 310. Miscellaneous nonoperating revenues 311. Nonoperating revenue deductions 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 depletion of producing natural gas land and land rights (Account 250.2). 416. Reserve for abandoned leases (Account 250.3). 417. Reserve for amortization of other limited-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). 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 contracts 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 regulating 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 tistics. 497. System map. gas production sta 498. Number of employees and their compensation. 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 Cand 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 original and one conformed copy of such Annual Report on the aforesaid FPC Form No. 2-A, properly filled out and verified, on or before the last day of the third month following the close of the calendar year or other established fiscal year. One copy of the report should be retained by the correspondent in its files. (c) This annual report contains the following list of unnumbered schedules: General information, p. 1. Comparative balance sheet, pp. 2-3. Income and earned surplus account, pp. 4-5. Gas plant in service, leased to others, and held for future use (Class C natural gas companies), pp. 6-7. Gas plant in servicê, leased to others, and held for further use (Class D natural gas companies), pp. 8-9. Gas plant in process of reclassification, p. 10. Reserve for depreciation and amortization of gas plant, p. 11. Gas operating revenues, p. 12. Gas operating expenses, pp. 13-14-15. System map, p. 17. General information concerning plant and operations, p 17. Oath, p. 18. § 260.3 Form No. 11, Monthly statement of operating revenue and income for natural gas companiès (Classes A and B). (a) FPC Form No. 11, Monthly Statement of Operating Revenues and Income for natural-gas companies, as defined in the Natural Gas Act, which are 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, be and the same hereby is approved; (b) Each natural-gas company which is in Class A or B shall file with the Commission one copy of such Monthly Statement of Operating Revenues and Income, FPC Form No. 11, for the month of January 1946, and each month thereafter; said statement is to be filed on or before the last day of the month following that covered by the statement, except the statements for the months of January, February, and March 1946, which shall be filed on or before the last day of May 1946; said statement shall be signed by the Chief Accounting Officer of each said natural-gas company, but is not required to be under oath. (c) Form No. 11 is designed to obtain monthly information concerning gas operating revenues, revenue deductions, and income. § 260.4 Form No. Temp. 2-46, Directory of gas (and electric) utilities. This form is designed to obtain information concerning service rendered, names of officers, and corporate characteristics of gas utilities. CHAPTER III-BONNEVILLE POWER ADMINISTRATION, DEPARTMENT OF THE INTERIOR [REVISED] N. B.: Dates appearing in the citations of source of documents codified in this chapter, such as dates of issuance, approval, or effectiveness, are obtained from the original document. For general statutory provisions governing effective dates, validity, and constructive notice see section 7 of the Federal Register Act (49 Stat. 502; 44 U.S.C. 307) and sections 3 and 4 of the Administrative Procedure Act (60 Stat. 238; 5 U.S.C. 1002, 1003). ABBREVIATIONS: The following ́abbreviations are used in this chapter: |