Form FERC-60 (Annual Reports Of Centralized Service Companies

THIS FILING IS
Item 1:

An Initial (Original)
Submission

OR

Resubmission No. ____

Form 60 Approved
OMB No. 1902-0215
Expires 02/28/2010

FERC FINANCIAL REPORT
FERC FORM No. 60: Annual Report
of Centralized Service Companies

This report is mandatory under the Public Utility Holding Company Act of 2005, Section 1270,
Section 309 of the Federal Power Act and 18 C.F.R. § 366.23. Failure to report may result in
criminal fines, civil penalties, and other sanctions as provided by law. The Federal Energy
Regulatory Commission does not consider this report to be of a confidential nature.

Exact Legal Name of Respondent (Company)

Year of Report
Dec 31,

FERC FORM No. 60 (12-06)

GENERAL INSTRUCTIONS FOR FILING FERC FORM NO. 60
I. Purpose
Form No. 60 is an annual regulatory support requirement under 18 CFR 366.23 for centralized service companies. The
report is designed to collect financial information from centralized service companies subject to the jurisdiction of the
Federal Energy Regulatory Commission. The report is considered to be a non-confidential public use form.
II. Who Must Submit
Unless the holding company system is exempted or granted a waiver by Commission rule or order pursuant to §§ 18 CFR
366.3 and 366.4 of this chapter, every centralized service company in a holding company system must prepare and file
electronically with the Commission the FERC Form No. 60 then in effect pursuant to the General Instructions set out in
this form.
III. How to Submit
Submit FERC Form No. 60 electronically through the Form No. 60 Submission Software. Retain one copy of each report
for your files. For any resubmissions, submit the filing using the Form No. 60 Submission Software including a
justification.
IV. When to Submit
Submit FERC Form No. 60 according to the filing date contained § 18 CFR 366.23 of the Commission’s regulations.
V. Preparation
Prepare this report in conformity with the Uniform System of Accounts (18 CFR 101 and/or 17 CFR 256) (USof A).
Interpret all accounting words and phrases in accordance with the USof A.
VI. Time Period
This report covers the entire calendar year.
VII. Whole Dollar Usage
Enter in whole numbers (dollars) only, except where otherwise noted. The amounts shown on all supporting pages must
agree with the amounts entered on the statements that they support. When applying thresholds to determine significance
for reporting purposes, use for balance sheet accounts the balances at the end of the current reporting period, and use for
statement of income accounts the current year's
amounts.
VIII. Accurateness
Complete each question fully and accurately, even if it has been answered in a previous report. Enter the word "None"
where it truly and completely states the fact.
IX. Applicability
For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NONE," or "Not Applicable" in
column (c) on the List of Schedules, page 2.

i

X. Date Format
Enter the month, day, and year for all dates. Use customary abbreviations. The "Resubmission Date" included in the
header of each page is to be completed only for resubmissions (see III. above).
XI. Number Format
Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits, must be reported as
positive. Numbers having a sign that is different from the expected sign must be reported by use of a minus sign.
XII. Required Entries
Do not make references to reports of previous years or to other reports instead of required entries, except as specifically
authorized.
XIII. Prior Year References
Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown by
the report of the previous year, or an appropriate explanation given as to why the different figures were used.
XIV. Where to Send Comments on Public Reporting Burden
The public reporting burden for the Form No. 60 collection of information is estimated to average 75 hours per response,
including
• the time for reviewing instructions, searching existing data sources,
• gathering and maintaining the data-needed, and
• completing and reviewing the collection of information.
Send comments regarding these burden estimates or any aspect of this collection of information, including suggestions for
reducing burden, to:
Federal Energy Regulatory Commission,
888 First Street NE
Washington, DC 20426
(Attention: Mr. Michael Miller, ED-33);
And to:
Office of Information and Regulatory Affairs,
Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the Federal
Energy Regulatory Commission).
No person shall be subject to any penalty if any collection of information does not display a valid control number (44
U.S.C. 3512(a)).
DEFINITIONS
I. Respondent -- The person, corporation, or other legal entity in whose behalf the report is made.

ii

FERC FORM NO. 60
ANNUAL REPORT FOR SERVICE COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent

02 Year of Report
Dec 31,

03 Previous Name (If name changed during the year)

04 Date of Name Change

05 Address of Principal Office at End of Year
(Street, City, State, Zip Code)

06 Name of Contact Person

07 Title of Contact Person

08 Address of Contact Person

09 Telephone Number of Contact Person

10 This Report is:

11 Date of Report
(Month, Day, Year)

(1)
(2)

An Original
A Resubmission

12 Date of Incorporation

13 If Not Incorporated, Date of Organization

14 State or Sovereign Power Under Which Incorporated or Organized

15 Name of Principal Holding Company Under Which Reporting Company is Organized:

Signature Clause
Pursuant to the requirements of the Public Utility Holding Company Act of 2005 and the rules and regulations of the
Federal Energy Regulatory Commission issued thereunder, the undersigned company has duly caused this report to
be signed on its behalf by the undersigned officer thereunto duly authorized.
16 Name of Signing Officer

18 Signature of Signing Officer

17 Title of Signing Officer

FERC FORM NO. 60 (NEW 12-05)

Page

1

19 Date Signed
(Month, Day, Year)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

List of Schedules and Accounts

1. Enter in Column (c) the terms “None” or “Not Applicable” as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the responses are “None” or “Not Applicable.”

Description
(a)

Line
No.

Page Reference
(b)

1

Schedule I - Comparative Balance Sheet

101-102

2

Schedule II - Service Company Property

103

3

Schedule III - Accumulated Provision for Depreciation and Amortization of Service Company Property

104

4

Schedule IV - Investments

105

5

Schedule V - Accounts Receivable from Associate Companies

106

6

Schedule VI - Fuel Stock Expenses Undistributed

107

7

Schedule VII - Stores Expense Undistributed

108

8

Schedule VIII - Miscellaneous Current and Accrued Assets

109

9

Schedule IX - Miscellaneous Deferred Debits

110

10

Schedule X - Research, Development, or Demonstration Expenditures

111

11

Schedule XI - Proprietary Capital

201

12

Schedule XII - Long-Term Debt

202

13

Schedule XIII - Current and Accrued Liabilities

203

14

Schedule XIV - Notes to Financial Statements

204

15

Schedule XV - Comparative Income Statement

301

16

Account 457 - Analysis of Billing - Associate Companies

302

17

Account 458 - Analysis of Billing - Nonassociate Companies

303

18

Schedule XVI - Analysis of Charges for Service - Associate and Nonassociate Companies

304

19

Schedule XVII - Schedule of Expense Distribution by Department or Service Function

305

20

Account 920 - Departmental Analysis of Salaries

306

21

Account 930.2 - Miscellaneous General Expenses

307

22

Schedule XVIII - Notes to Statement of Income

308

23

Organization Chart

401

24

Methods of Allocation

402

25

Annual Statement of Compensation for Use of Capital Billed

403

FERC FORM NO. 60 (NEW 12-05)

Page 2

Remarks
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule I - Comparative Balance Sheet

1. Give balance sheet of the Company as of December 31 of the current and prior year.
2. If additional accounts are needed, provide them in a footnote on the appropriate line.

Account
Line Number
(a)
No.

Description
(b)

Reference
Page No.
(c)

Service Company Property

1
2

101

Service Company Property

103

3

107

Construction Work In Progress

103

Other Accounts (provide details in a footnote)

103

4

Total Property (Total of Lines 2-4)

5
6

108

Less: Accumulated Provision for Depreciation and Amortization of Service Company Property

7

Less: Other Accounts (provide details in a footnote)

8

Net Service Company Property (Total of Lines 5-7)

9

Investments

104

10

123

Investments In Associate Companies

105

11

124

Other Investments

105

Other Accounts (provide details in a footnote)

12

Total Investments (Total of Lines 10-12)

13

Current and Accrued Assets

14
15

131

Cash

16

134

Other Special Deposits

17

135

Working Funds

18

136

Temporary Cash Investments

19

141

Notes Receivable

20

143

Accounts Receivable

21

144

Less: Accumulated Provision For Uncollectible Accounts

22

146

Accounts Receivable From Associate Companies

106

23

152

Fuel Stock Expenses Undistributed

107

24

154

Materials and Supplies

25

163

Stores Expense Undistributed

26

165

Prepayments

27

174

Miscellaneous Current and Accrued Assets

105

108

109

Other Accounts (provide details in a footnote)

28

Total Current and Accrued Assets (Total of Lines 15-28)

29

Deferred Debits

30
31

181

Unamortized Debt Expense

32

184

Clearing Accounts

33

186

Miscellaneous Deferred Debits

110

34

188

Research, Development, or Demonstration Expenditures

111

35

190

Accumulated Deferred Income Taxes

36

Other Accounts (provide details in a footnote)

37

Total Deferred Debits (Total of Lines 31-36)

38

TOTAL ASSETS AND OTHER DEBITS (TOTAL OF LINES 8, 13, 29 and 37)

FERC FORM NO. 60 (NEW 12-05)

Page 101

As of Dec 31
Current
(d)

As of Dec 31
Prior
(e)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule I - Comparative Balance Sheet (continued)

Account
Line Number
(a)
No.

Description
(b)

Reference
Page No.
(c)

Proprietary Capital

39
40

201

Common Stock Issued

201

41

211

Miscellaneous Paid-In-Capital

201

42

215

Appropriated Retained Earnings

201

43

216

Unappropriated Retained Earnings

201

Other Accounts (provide details in a footnote)

44

Total Proprietary Capital (Total of Lines 40-44)

45

Long-Term Debt

46
47

223

Advances From Associate Companies

202

48

224

Other Long-Term Debt

202

49

225

Unamortized Premium on Long-Term Debt

50

226

Less: Unamortized Discount on Long-Term Debt-Debit
Other Accounts (provide details in a footnote)

51

Total Long-Term Debt (Total of Lines 47-51)

52

Current and Accrued Liabilities

53
54

228

Accumulated Provision For Pensions and Benefits

55

231

Notes Payable

56

232

Accounts Payable

57

233

Notes Payable to Associate Companies

203

58

234

Accounts payable to Associate Companies

203

59

236

Taxes Accrued

60

237

Interest Accrued

61

241

Tax Collections Payable

62

242

Miscellaneous Current and Accrued Liabilities

63

243

Obligations Under Capital Leases - Current
Other Accounts (provide details in a footnote)

64

Total Current and Accrued Liabilities (Total of Lines 54-64)

65

Deferred Credits

66
67

253

Other Deferred Credits

68

255

Accumulated Deferred Investment Tax Credits
Other Accounts (provide details in a footnote)

69

Total Deferred Credits (Total of Lines 67-69)

70
71
72
73

203

282

Accumulated Deferred Income Taxes
Other Accounts (provide details in a footnote)
TOTAL LIABILITIES AND PROPRIETARY CAPITAL (TOTAL OF LINES 45, 52, 65, 70, 71 AND
72)

FERC FORM NO. 60 (NEW 12-05)

Page 102

As of Dec 31
Current
(d)

As of Dec 31
Prior
(e)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule II - Service Company Property

1. Provide an explanation of Other Changes recorded in Column (f) considered material in a footnote.
2. Subaccounts are required for each class of equipment owned. The service company shall provide a listing by subaccount of
equipment additions during the year and balance at the close of the year.
3. Describe other property (Account 311) in a footnote.
4. Describe each construction work in progress on lines 14 through 30 in Column (b).

Line
No.

Acct
#
(a)

Title of Account
(b)

1

301

Organization

2

303

Miscellaneous Intangible Plant

3

304

Land and Land Rights

4

305

Structures and Improvements

5

306

Leasehold Improvements

6

307

Equipment

7

308

Office Furniture and Equipment

8

309

Automobiles, Other Vehicles and Related

Balance at Beginning
of Year
(c)

Additions
(d)

Garage Equipment
9

310

Aircraft and Airport Equipment

10

311

Other Property
Other Accounts (provide details in a

11

footnote)
Total Service Company Property (Total

12

of Lines 1-11)
13

107

Construction Work in Progress:

14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31

Total Account 107 (Total of Lines 14-30)

32

Total (Lines 12 and Line 31)

FERC FORM NO. 60 (NEW 12-05)

Page 103

Retirements or Sales
(e)

Other Changes
(f)

Balance at End of Year
(g)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule III – Accumulated Provision for Depreciation and Amortization of Service Company Property

1. Provide an explanation of Other Charges in Column (f) considered material in a footnote.
2. Describe other property (Account 311) in a footnote.

Account
Line Number
No.
(a)

Description

(b)

1

301

Organization

2

303

Miscellaneous Intangible Plant

3

304

Land and Rights

4

305

Structures and Improvements

5

306

Leasehold Improvements

6

307

Equipment

7

308

Office Furniture and Equipment

8

309

Automobiles, Other Vehicles and Related

Balance at Beginning
of Year
(c)

Additions
Charged To
Account 403
(d)

Garage Equipment
9

310

Aircraft and Airport Equipment

10

311

Other Property

11

Other Accounts (provide details in a
footnote)

12

(Total of Lines 1-10)

FERC FORM NO. 60 (NEW 12-05)

Page 104

Retirements

(e)

Other Changes
Additions
(Deductions)
(f)

Balance at
Close of Year
(g)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule IV – Investments

1. For Other Investments (Account 124), in a footnote state each investment separately, with description including the name of the
issuing company, number of shares held or principal investment amount.
2. For Temporary Cash Investments (Account 136), list each investment separately in a footnote.

Account
Line Number
No.
(a)

Title of Account

(b)

1

123

Investment In Associate Companies

2

124

Other Investments

3

136

Temporary Cash Investments

4

Balance at Beginning
of Year
(c)

(d)

(Total of Lines 1-3)

FERC FORM NO. 60 (NEW 12-05)

Balance at Close of
Year

Page 105

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule V – Accounts Receivable from Associate Companies

1. List the accounts receivable from each associate company.
2. If the service company has provided accommodation or convenience payments for associate companies, provide in a separate
footnote a listing of total payments for each associate company by subaccount.

Line
No.
1

Account
Number
(a)
146

Title of Account

Balance at Beginning of Year
(c)

(b)
Accounts Receivable From Associate Companies
Associate Company:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 106

Balance at Close of Year
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule VI – Fuel Stock Expenses Undistributed

1. List the amount of labor in Column (c) and expenses in Column (d) incurred with respect to fuel stock expenses during the year and
indicate amount attributable to each associate company.
2. In a separate footnote, describe in a narrative the fuel functions performed by the service company.

Line
No.
1

Account
Number
(a)
152

Title of Account

Labor

Expenses

Total

(b)

(c)

(d)

(e)

Fuel Stock Expenses Undistributed
Associate Company:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 107

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule VII – Stores Expense Undistributed

1. List the amount of labor in Column (c) and expenses in Column (d) incurred with respect to stores expense during the year and
indicate amount attributable to each associate company.

Line
No.
1

Account
Number
(a)
163

Title of Account

Labor

Expenses

Total

(b)

(c)

(d)

(e)

Stores Expense Undistributed
Associate Company:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 108

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule VIII - Miscellaneous Current and Accrued Assets

1. Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group.

Line
No.
1

Account
Number
(a)
174

Title of Account

Balance at Beginning of Year
(c)

(b)
Miscellaneous Current and Accrued Assets
Item List:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 109

Balance at Close of Year
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule IX - Miscellaneous Deferred Debits

1. Provide detail of items in this account. Items less than $10,000 may be grouped, showing the number of items in each group.

Line
No.
1

Account
Number
(a)
186

Title of Account

Balance at Beginning of Year
(c)

(b)
Miscellaneous Deferred Debits
Items List:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 110

Balance at Close of Year
(d)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule X - Research, Development, or Demonstration Expenditures

1. Describe each material research, development, or demonstration project that incurred costs by the service corporation during the
year.

Line
No.
1

Account
Number
(a)
188

Title of Account
(b)
Research, Development, or Demonstration Expenditures
Project List:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 111

Amount
(c)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XI - Proprietary Capital

1. For miscellaneous paid-in capital (Account 211) and appropriate retained earnings (Account 215), classify amounts in each account,
with a brief explanation, disclosing the general nature of transactions which give rise to the reported amounts.
2. For the unappropriated retained earnings (Account 216), in a footnote, give particulars concerning net income or (loss) during the
Line
No.

Account
Number

Title of Account

Description

Amount

(b)

(c)

(d)

(a)
1
2
3
4
5
6
7
8
9
10

201

211
215
216

Common Stock Issued

Miscellaneous Paid-In Capital
Appropriated Retained Earnings
Unnappropriated Retained Earnings

FERC FORM NO. 60 (NEW 12-05)

Number of Shares Authorized
Par or Stated Value per Share
Outstanding Number of Shares
Close of Period Amount

# shares
dollars
# shares
dollars
dollars
dollars

Balance at Beginning of Year
Net Income or (Loss)
Dividend Paid
Balance at Close of Year

Page 201

dollars
dollars
dollars
dollars

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XII – Long Term Debt

1. For the advances from associate companies (Account 223), describe in a footnote the advances on notes and advances on open
accounts. Names of associate companies from which advances were received shall be shown under the class and series of obligation
in Column (c).
2. For the deductions in Column (h), please give an explanation in a footnote.
3. For other long-term debt (Account 224), list the name of the creditor company or organization in Column (b).
Account
Number

Title of Account

(a)

(b)

Line
No.

1

223

2

Term of Obligation
Class & Series of
Obligation
(c)

Date of
Maturity

Interest
Rate

(d)

(e)

(f)

Advances from Associate Companies
Associate Company:

3
4
5
6
7
8
9
10
11
12
TOTAL

13

14
15

224

Other Long-Term Debt
List Creditor:

16
17
18
19
20
21
22
23
24
25
26
27
28

TOTAL

FERC FORM NO. 60 (NEW 12-05)

Amount Authorized

Page 202

Balance at Beginning Additions Deductions
of Year
(g)

Balance at Close of
Year

(h)
(i)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XIII – Current and Accrued Liabilities

1. Describe in a footnote the balance of notes and accounts payable to each associate company (Accounts 233 and 234).
2. In a footnote, give description and amount of miscellaneous current and accrued liabilities (Account 242). Items less than $10,000
may be grouped, showing the number of items in each group.

Account
Line Number
No.
(a)

Title of Account
(b)

1

233

Notes Payable to Associates Companies

2

234

Accounts Payable to Associate Companies

3

242

Miscellaneous Current and Accrued Liabilities

4

Balance at Beginning
of Year
(c)

(Total)

FERC FORM NO. 60 (NEW 12-05)

Page 203

Balance at Close of
Year
(d)

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission

Resubmission Date
(Mo, Da, Yr)

Schedule XIV- Notes to Financial Statements
1. Use the space below for important notes regarding the financial statements or any account thereof.
2. Furnish particulars as to any significant contingent assets or liabilities existing at the end of the year.
3. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference.

FERC FORM 60 (NEW 12-05)

204.1

Year of Report

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XV- Comparative Income Statement

Account
Line Number
No.
(a)

Title of Account

Current Year

Prior Year

(b)

(c)

(d)

INCOME

1
2

457

Services Rendered to Associate Companies

3

458

Services Rendered to Non-Associate Companies

4

421

Miscellaneous Income or Loss

5

TOTAL (Income)

6

EXPENSE

7

920

Salaries and Wages

8

921

Office Supplies and Expense

9

922

Administrative Expense Transferred – Credit

10

923

Outside Services Employed

11

924

Property Insurance

12

925

Injuries and Damages

13

926

Employee Pensions and Benefits

14

928

Regulatory Commission Expense

15

930.1

General Advertising Expense

16

930.2

Miscellaneous General Expenses

17

931

Rents

18

403

Depreciation and Amortization Expense

19

408

Taxes Other Than Income Taxes

20

409

Income Taxes

21

410

Provision for Deferred Income Taxes

22

411

Provision for Deferred Income Taxes – Credit

23

411.5

Investment Tax Credit

24

426.1

Donations

25

426.5

Other Deductions

26

427

Interest on Long-Term Debt

27

430

Interest on Debt to Associate Companies

28

431

Other Interest Expense

29

Other Expenses:

30

TOTAL (Expense)

31

NET INCOME OR (LOSS)

FERC FORM NO. 60 (NEW 12-05)

Page 301

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Account 457 – Analysis of Billing – Associate Companies

1. For services rendered to associate companies (Account 457), list all of the associate companies.

Line
No.
1

Account
Number

Description

(a)

(b)

457

Direct Costs Charged

Indirect Costs Charged

(c)

(d)

Name of Associate Companies:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 302

Compensation For Use
of Capital
(e)

Total Amount Billed
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Account 458 – Analysis of Billing – Non-Associate Companies

1. For services rendered to nonassociate companies (Account 458), list all of the nonassociate companies. In a footnote, describe
the services rendered to each respective nonassociate company.

Line
No.
1

Account
Number

Description

(a)

(b)

458

Direct Costs Charged

Indirect Costs Charged

(c)

(d)

Name of Non-associate Companies:

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 303

Compensation For Use
of Capital
(e)

Total Amount Billed
(f)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XVI- Analysis of Charges for Service- Associate and Non-Associate Companies

1. Total cost of service will equal for associate and nonassociate companies the total amount billed under their separate analysis of
billing schedules.
Title of Account

Account
Number

Line
No.

(b)

Associate Company Associate Company
Indirect Cost
Direct Cost
(c)

(d)

(a)

1

920

Salaries and Wages

2

921

Office Supplies and Expenses

3

922

Administrative Expense Transferred - Credit

4

923

Outside Services Employed

5

924

Property Insurance

6

925

Injuries and Damages

7

926

Employee Pensions and Benefits

8

928

Regulatory Commission Expense

9

930.1

General Advertising Expenses

10

930.2

Miscellaneous General Expenses

11

931

Rents
Other Accounts (provide details in a footnote)

12
13

403

Depreciation and Amortization Expense

14

408

Taxes Other Than Income Taxes

15

409

Income Taxes

16

410

Provision For Deferred Income Taxes

17

411

Provision For Deferred Income Taxes - Credit

18

411.5

Investment Tax Credit

19

426.1

Donations

20

426.5

Other Deductions

21

427

Interest on Long-Term Debt

22

430

Interest on Debt to Associate Companies

23

431

Other Interest Expense

24

Other Accounts (provide details in a footnote)

25

TOTAL EXPENSE

26
27

Compensation for Use of Equity Capital

28

Interest on Debt to Associate Companies

29

Other Accounts (provide details in a footnote)

30

TOTAL COST OF SERVICE

FERC FORM NO. 60 (NEW 12-05)

Page 304

Associate Company
Total Cost

Nonassociate
Company
Direct Cost

Nonassociate
Company
Indirect Cost

Nonassociate
Company
Total Cost

(f)

(g)

(h)

(e)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XVI- Analysis of Charges for Service- Associate and Non-Associate Companies (continued)

Account
Number

Title of Account

Line
No.

Total Charges for Services
Direct Cost
(i)

(b)
(a)

1

920

Salaries and Wages

2

921

Office Supplies and Expenses

3

922

Administrative Expense Transferred - Credit

4

923

Outside Services Employed

5

924

Property Insurance

6

925

Injuries and Damages

7

926

Employee Pensions and Benefits

8

928

Regulatory Commission Expense

9

930.1

General Advertising Expenses

10

930.2

Miscellaneous General Expenses

11

931

Rents
Other Accounts (provide details in a footnote)

12
13

403

Depreciation and Amortization Expense

14

408

Taxes Other Than Income Taxes

15

409

Income Taxes

16

410

Provision For Deferred Income Taxes

17

411

Provision For Deferred Income Taxes - Credit

18

411.5

Investment Tax Credit

19

426.1

Donations

20

426.5

Other Deductions

21

427

Interest on Long-Term Debt

22

430

Interest on Debt to Associate Companies

23

431

Other Interest Expense

24

Other Accounts (provide details in a footnote)

25

TOTAL EXPENSE

26
27

Compensation for Use of Equity Capital

28

Interest on Debt to Associate Companies

29

Other Accounts (provide details in a footnote)

30

TOTAL COST OF SERVICE

FERC FORM NO. 60 (NEW 12-05)

Page 304a

Total Charges for Services
Indirect Cost
(j)

Total Charges for Services
Total Cost
(k)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XVII – Schedule of Expense Distribution by Department or Service Function

1. List each department or service function according to the Uniform System of Accounts.

Description/Department or Service

Line
No.

1

Salaries and Wages
(920)

(a)

Office Supplies and
Expenses
(921)

Administrative Expense
Transferred – Credit
(922)

Outside Services
Employed
(923)

(c)

(d)

(e)

(b)

List Each Department/Service

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 305

Property Insurance
(924)

Injuries and Damages
(925)

(f)

(g)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XVII – Schedule of Expense Distribution by Department or Service Function (continued)

1. List each department or service function according to the Uniform System of Accounts.

Description/Department or Service

Line
No.

1

(a)

Employee Pensions and Regulatory Commission
Expense
Benefits
(928)
(926)
(i)
(h)

List Each Department/Service

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 305a

General Advertising
Expenses
(930.1)
(j)

Miscellaneous General
Expenses
(930.2)
(k)

Rents
(931)
(l)

Depreciation and
Amortization Expense
(403)
(m)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XVII – Schedule of Expense Distribution by Department or Service Function (continued)

1. List each department or service function according to the Uniform System of Accounts.

Description/Department or Service

Line
No.

1

(a)

Taxes Other Than
Income Taxes
(408)
(n)

Income Taxes
(409)
(o)

List Each Department/Service

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 305b

Provision For Deferred
Income Taxes
(410)
(p)

Provision For Deferred
Income Taxes - Credit
(411)
(q)

Investment Tax Credit
(411.5)

Donations
(426.1)

(r)

(s)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Schedule XVII – Schedule of Expense Distribution by Department or Service Function (continued)

1. List each department or service function according to the Uniform System of Accounts.

Description/Department or Service

Line
No.

Other Deductions
(426.5)

(a)

Interest on
Long-Term Debt
(427)

(t)
(u)

1

Interest on Debt to
Associate
Companies
(430)
(v)

List Each Department/Service

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 305c

Other Interest
Expense
(431)

Overhead

Other Accounts

Total Expense

(w)

(x)

(y)

(z)

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Account 920 – Departmental Analysis of Salaries (continued)

1. For the name of department (Column A), list each department or service function.

Line
No.

Name of Department

Dept Salary Expense Included
in Amounts Bill to Others

(a)

Total Amount
(b)

Dept Salary Expense
Included in Amounts Bill to
Others

Dept Salary Expense
Included in Amounts Bill to
Others

Dept Salary Expense
Included in Amounts Bill to
Others

Number of Personnel
End of Year

Parent Company
(c)

Other Associates
(d)

Nonassociates
(e)

(f)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 306

Name of Respondent

This Report Is:
(1)
An Original
(2)
A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year/Period of Report
Dec 31,

Account 930.2 Miscellaneous General Expenses

1. Provide a listing of the amount included in miscellaneous general expenses (Account 930.2), classifying such expenses according
their nature. Payments and expenses permitted by Section 321(b)(2) of the Federal Election Campaign Act, as amended by Public Law
94-283 in 1976 (2 U.S.C. 441(b)(2)) shall be separately classified.

Title of Account
Line
No.

(a)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

Total

FERC FORM NO. 60 (NEW 12-05)

Page 307

Amount
(b)

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission

Resubmission Date
(Mo, Da, Yr)

Schedule XVIII Notes to Statement of Income
1. Use the space below for important notes regarding the statement of income or any account thereof.
2. Furnish particulars as to any significant increase in services rendered or expenses incurred at the end of the year.
3. Notes relating to financial statements shown elsewhere in this report may be indicated here by reference.

FERC FORM 60 (NEW 12-05)

308.1

Year of Report

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission
Organization Chart

1. Attach a copy of service company’s current organization chart.

FERC FORM 60 (NEW 12-05)

401.1

Resubmission Date
(Mo, Da, Yr)

Year of Report

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission
Methods of Allocation

1. List the currently effective methods of allocation being used by the service company.

FERC FORM 60 (NEW 12-05)

402.1

Resubmission Date
(Mo, Da, Yr)

Year of Report

Name of Respondent

This Report is:
(1) An Original
(2) A Resubmission

Resubmission Date
(Mo, Da, Yr)

Year of Report

Annual Statement of Compensation for Use of Capital Billed
1. Attach a copy of the annual statement supplied to each associate service company in support of the amount of compensation for use of
capital billed during the calendar year.

FERC FORM 60 (NEW 12-05)

403.1