Federal Power Commission-Continued
Federal Power Act-Continued
Accounts—Continued
Uniform system of accounts-Continued
Prescribed for Class A and Class B public utilities and licensees,

18 Part 101-Continued
Balance sheet accounts 18 $ $ 101.1-1—101.271–Continued
Assets and other debits, 18 $ $ 101.100-101.153—Continued

Current and accrued assets, 18 $ $ 101.120-101.133
Deferred debits, 18 $$ 101.140-101.146
Investment and fund accounts, 18 $ $ 101.110–101.114:3
Reacquired securities, 18 S$ 101.152, 101.153

Utility plant, 18 $ $ 101.100-101.108
Instructions, 18 $$ 101.1-1-101.1-9
Liabilities and other credits; 18 $$ 100.200-101.271

Capital stock, 18 $ $ 101.200–101.205
Contributions in aid of construction, 18 $ $ 101.265
Current and accrued liabilities, 18 $ $ 101.220_101.230
Deferred credits, 18 $ $ 101.240–101.242
Long-term debt, 18 $ $ 101.210–101.213
Reserves, 18 $ $ 101.250–101.258:2

Surplus, 18 &$ 101.270, 101.271
Clearing accounts, 18 $ $ 101.901-101.905
Definitions, 18 $ $ 101.02–1-101.02-43
Earned surplus account, 18 $ $ 101.4-1-101.414

Credits, 18 $ $ 101.400, 101.401
Debits, 18 $ $ 101.410–101.414

Instructions; purpose of account, 18 $ 101.4-1
Electric plant accounts, 18 88 101.3–1-101.392

Distribution plant, 18 $$ 101.350–101.363
General plant, 18 $$ 101.370–101.392
Instructions, 18 $ $ 101.3–1-101.3-16
Intangible plant, 18 $$ 101.301–101.303
Production plant, 18 $$ 101.310–101.336

Hydraulic production, 18 $ $ 101.320-101.326
Internal combustion engine production, 18 $$ 101.330-

101.336
Steam production, 18 $ $ 101.310–101.316
Transmission plant, 18 $ $ 101.340–101.349
General provisions, 18 $ $ 101.00–1–101.01-1
Income accounts, 18 8 $ 101.5-1-101.540

Income deductions, 18 $ $ 101.530–101.538
Instructions, 18 $8 101.5–1-101.5-4
Net income, disposition of; miscellaneous reservations of

net income, 18 101.540
Other income, 18 $$ 101.520–101.527

Utility operating income, 18 $ $ 101.501-101.509
Instructions:

See also under various accounts.

General instructions, 18 $$ 101.03—1—101.03-13
Operating expense accounts, 18 $$ 101.7–1-101.809BA
Administrative and general expenses, 18 $ $ 101.790BA-

101.809BA
Customers' accounting and collecting expenses, 18

$ $ 101.779BA-101.784BA
Distribution expenses, 18 $ $ 101.756BA-101.778BA

Maintenance, 18 $ $ 101.764BA-101.775BA
Miscellaneous; rents and joint expenses, 18

$$ 101.776BA-101.778BA
Operation, 18 $ $ 101.756BA-101.763:2A
Instructions, 18 $ $ 101.7–1-101.7–7

Federal Power Commission-Continued
Federal Power Act-Continued
Accounts—Continued
Uniform system of accounts-Continued
Prescribed for Class A and Class B public utilities and licensees,

18 Part 101-Continued
Operating expense accounts, 18 $ $ 101.7–101.809BA-Continued
Production expenses, 101.701BA-101.742BA
Electric generation, 18 $$ 101.701BA-101.737BA
Hydraulic power, 18 $ $ 101.715BA-101.726BA

Maintenance, 18 $ $ 101.719BA-101.723BA
Miscellaneous; rents and joint expenses, 18

$$ 101.724BA-101.726BA
Operation, 18 $$ 101.715BA-101.718:3A
Internal combustion engine power, 18 $ $ 101.-

727BA-101.737BA Maintenance, 18 SS 101.731BA-107.734.4A Miscellaneous; rents and joint expenses, 18

$ $ 101.735BA-101.737BA
Operation, 18 $$ 101.727BA-101.730:4A
Steam power, 18 $$ 101.701BA-101.714BA

Maintenance, 18 $ $ 101.706BA-101.709:3A
Miscellaneous; rents, joint expenses, etc., 18

$ $ 101.710BA-101.714BA

Operation, 18 $ $ 101.701BA-101.705:3A
Other production expenses and credits, 18 $$ 101.-

738BA-101.742BA
Sales promotion expenses, 18 $$ 101.785BA-101.789BA
Transmission expenses, 18 $$ 101.743BA-101.755BA

Maintenance, 18 $$ 101.747BA-101.752BA
Miscellaneous; rents and joint expenses, 18 $$ 101.-

753BA-101.755BA

Operation, 18 $ $ 101.743BA-101.746:2A
Operating revenue accounts:

Instructions, 18 $$ 101.6-1-101.6–7
Other electric revenues, 18 $$ 101.610–101.615

Sales of electric energy, 18 $ $ 101.600–101.608
Forms, approved :
Forms, 18 Part 131
Applications:
By State and municipal licensees for exemption from payment

of annual charges; form of application, 18 $ 131.70
For amendment of license, 18 § 131.30
For approval of transfer of license, 18 $ 131.20
For license, 18 131.2
For license for minor project having installed capacity of

100 hp. or less, 18 $ 131.6
For license for transmission lines only, 18 $ 131.5
For preliminary permit, 18 $ 131.10

Verification of, 18 $ 131.60
Balance sheet, 18 $ 131.40
Certificates:

Of concurrence, 18 $ 131.52
Of exhibits, 18 $ 131.4
Of notification, 18 $ 131.50
Of organization, 18 § 131.3

Of service, 18 $ 131.1
Income; comparative income statement, 18 § 131.42
Rate schedule; notice of cancellation, 18 § 131.53
Securities issued, report of, 18 $ 131.43
Succession in ownership or operation, notice of, 18 g 131.51

Utility plant, and reserves; classification of, 18 $ 131.41
Statements and reports (schedules), 18 Part 141

Annual reports; various forms, 18 $$ 141.1–141.6
Claimed increases and decreases in licensed project plant accounts

report of; form, 18 $ 141.13

Federal Power Commission-Continued
Federal Power Act-Continued
Forms, approved-Continued
Statements and reports (schedules), 18 Part 141-Continued

Cost statements; forms, 18 $$ 141.11, 141.12
Directory of electric (and gas) utilities; form, 18 § 141.27
Industrial electric generating capacity; forms, 18 $$ 141.53, 141.54
Monthly load statement; form, 18 § 141.56
Monthly reports; various forms, 18 $ $ 141.22–141.25
Power line and generating plant data; form, 18 § 141.57
Power system statements; forms, 18 $$ 141.51, 141.52, 141.55
Summary for National Electric Rate Book; form, 18 $ 141.26

Typical net monthly bills; form, 18 $ 141.21
General rules. See General rules, below.
Regulations:
Accounts, records, and memoranda, 18 Part 41

Burden of proof respecting accounting entries, 18 $ 41.8
Deficiencies in keeping accounts, books, records; notification, han-

dling, etc., 18 $ $ 41.1-41.3
Determination by Commission, 18 $ 41.6
Form and style of memoranda, 18 $ 41.4
Hearings; assignment for oral hearing, 18 $ 41.7

Verification of facts in memoranda, 18 $ 41.5
Annual charges. See Charges.
Application for authorization of issuance of securities, requirement of

public invitation of proposals for purchase or underwriting of

securities, 18 Part 34
Application for license. See Licenses.
Charges, annual, for costs of administration of projects, for use of

Government lands, structures, etc., 18 Part 11
Adjustment of charges, 18 § 11.26
Administration, costs of, 18 $ 11.20
Discretionary reduction, 18 $ 11.28
Effective date, 18 $ 11.25
Exemptions:

Minor projects, 18 $ 11.23

State and municipal licensees, 18 $ 11.24
Government lands, dams, structures, etc., use of, 18 $$ 11.21, 11.22
Payment of charges, 18 $ 11.27
Surrendered or terminated license; continuation of charges, 18

$ 6.5
Connection of facilities. See Interconnection of facilities.
Consolidation, merger, etc., of facilities, applications for, 18 Part 33
Contracts, agreements, etc., respecting sale at wholesale of electric

energy or mechanical horsepower, filing of, 18 $ $ 35.15, 35.20
Costs:

of administration of projects; annual charges. See Charges.

Of projects. See Projects.
Declaration of intention to construct projects; filing of, 18 § 24.1
Directors and officers of any public utility, of any company marketing

public utility securities, or of any company supplying electrical
equipment to a public utility; application for authority to hold

interlocking positions, 18 Part 45
Emergency connection of facilities, 18 $ $ 32.20–32.24
Facilities:

Application for sale, lease, merger, consolidation, etc., of, 18 Part 33
Interconnection of. See Interconnection of facilities.
Licensees. See Licensees.

Licenses for. See Licenses.
Foreign countries, transmission of electric energy to:

Authorization for, 18 $ $ 32.30–32.38

Federal Power Commission-Continued
Federal Power Act-Continued
Regulations-Continued
Foreign countries, transmission of electric energy to Continued
Construction, operation, connection, etc., of facilities, at inter-

national boundary, 18 $ $ 32.50–32.52
Rate schedules, filing of, 18 $ 35.15
Government lands, dams, structures, etc., annual charges for use of,

18 $$ 11.21-11.28 Indian tribal lands, etc., annual charges for use of, 18 $$ 11.22–11.28 Interconnection of facilities, transmission of electric energy to foreign

country, etc., 18 Part 32
Connection of facilities:

Application for connections of facilities, 18 $$ 32.20–32.24
Application for order directing establishment of physical con-

nection of facilities, 18 $8 32.1–32.4
At international boundary. See Transmission of electric

energy to foreign country. Transmission of electric energy to foreign country: Application for authorization to transmit electric energy to

foreign country, 18 $ $ 32.30–32.38 Application for construction, operation, maintenance, or con

nection at international boundary, of facilities for trans

mission of electric energy, 18 $ $ 32.50-32.52

Filing of rate schedules, 18 $ 35.15
Interlocking positions, application for authority to hold; directors and

officers of any public utility, of any company marketing public
utility securities, or of any company supplying electrical equip-

ment to a public utility, 18 Part 45 Lands, for projects, power sites, etc.: Government lands, tribal lands, etc.; annual charges for use of,

18 $$ 11.21–11.28 Lands withdrawn for power sites; application for vacation of with

drawal, and for determination permitting restoration of lands

to entry, 18 Part 25 Leases:

Of facilities; application for, 18 Part 33

Of project property; filing of application for, 18 $ 9.10
Liabilities, of public utilities; assumption of, 18 Part 34
Licensees:
Annual charges, for cost of administration of projects, for use of

Government lands, dams, structures, etc., 18 $$ 11.20–11.28
Licenses for. See Licenses.
Rate schedules, filing of, 18 $$ 35.15, 35.20
Securities, issuance of:

Application for authorization of, 18 Part 34
By licensees subject to sections 19 and 20 of act; authorization,

18 Part 20
Licenses:

Amendment of license, application for, 18 Part 5
Applications for:
For project under license which expires on specified date;

application for, 18 Part 16
General provisions; filing, hearing, issuance, etc., 18

$$ 4.30–4.33
Major project or minor part thereof:

Constructed, 18 $$ 4.50, 4.51

Proposed, 18 $$ 4.40–4.42
Minor project, 18 $ 4.60

Transmission line, 18 $$ 4.70, 4.71
Surrender or termination, 18 Part 6

Transfer of license, application for, 18 Part 9
Memoranda. See Accounts, records, and memoranda.
Merger or consolidation of facilities, application for, 18 Part 33

Federal Power Commission-Continued
Federal Power Act-Continued
Regulations—Continued
Oficers and directors of public utilities, of companies marketing public

utility securities, or of companies supplying electrical equipment
to public utilities; application for authority to hold interlocking

positions, 18 Part 45 Permits, preliminary to issuance of licenses, for construction of proj

ects, 18 $ 4.80–4.86 Power sites, lands withdrawn for; application for withdrawal, and for

determination permitting restoration of lands to entry, 18 Part 25 Projects: Annual charges for cost of administration, for use of Government

lands, etc., 18 $$ 11.20–11.28 Costs of projects, determinations respecting: Constructed projects not subject to section 23 (a) of act,

18 $ $ 4.20–4.25
Fair value of constructed projects, under section 23 (a) of

act, 18 SS 4.10-4.14
Projects constructed under license, 18 $$ 4.1-4.7
Declaration of intention to construct; filing of, 18 $ 24.1
Fair value of constructed projects, determination of, 18 $ $ 4.10-4.14
Lands for; annual charges for use of Government or tribal lands,

etc., 18 $$ 11.21-11.28
Lease of project property; filing of application for, 18 $ 9.10

License for. See Licenses.
Rate schedules:
Filing of, 18 Part 35
Filing, identification, form, copies, notices of cancellation and

succession, posting for public inspection, etc., 18

$$ 35.1-35.13 Licensee to file all contracts, agreements, rate schedules, etc.,

relating to sale at wholesale of electric energy or mechani

cal horsepower, 18 $$ 35.15, 35.20
Suspension of, powers of Commission in connection with; state-

ment of general policy respecting, 18 $ $ 2.4, 2.52
Records. See Accounts, records, and memoranda.
Sale, lease, etc., of facilities, application for, 18 Part 33
Sale, wholesale, of electric energy or mechanical horsepower, by

licensees; filing of contracts, rate schedules, etc., 18 $ 35.15, 35.20
Schedules of rates. See Rate schedules.
Securities:
Issuance of:

Application for authorization of, 18 Part 34
By licensees and companies subject to sections 19 and 20 of

act; authorization of, 18 Part 20
Purchase or acquisition of securities of a public utility, application

for, 18 Part 33
Transmission lines:

Application for license for, 18 $$ 4.70, 4.71
Licensing of transmission lines, other than primary lines; state-

ment of general policy respecting, 18 $ 2.2
Transmission of electric energy to foreign countries. See Interconnec-

tion of facilities. Tribal lands, etc.; annual charges for use of, 18 $$ 11.22–11.28 Wholesale sale of electric energy or mechanical horsepower, by li

censees; filing of contracts, rate schedules, etc., 18 $$ 35.15, 35.20
General policy, statements of. See General rules.
General rules:
Cooperative procedure with State commissions, in administration of Federal

Power and Natural Gas Acts, 18 $ 1.37
General policy, statements of, and interpretations:
Under Federal Power Act:

Suspension of rate schedules, 18 $ 2.4
Transmission lines, 18 $ 2.2