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e-CFR
Data is current as of June 18, 2010

Title 18:
Conservation of Power and Water Resources

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PART 260—STATEMENTS AND REPORTS (SCHEDULES)

Section Contents
§ 260.1   FERC
Form No. 2, Annual report for Major natural gas
companies.
§ 260.2   FERC
Form No. 2–A, Annual report for Nonmajor natural gas
companies.
§§ 260.4-260.7   [Reserved]
§ 260.8   System
flow diagrams: Format No. FERC 567.
§ 260.9   Reports
by natural gas pipeline companies on service interruptions and damage to
facilities.
§§ 260.11-260.15   [Reserved]
§ 260.200   Original
cost statement of utility property.
§ 260.300   FERC
Form No. 3–Q, Quarterly financial report of electric utilities, licensees,
and natural gas companies.
§ 260.400   Cash
management programs.
§ 260.401   FERC
Form No. 552, Annual Report of Natural Gas
Transactions.

Authority:   15 U.S.C. 717–717w,
3301–3432; 42 U.S.C. 7101–7352.

Editorial Note:   ForFederal Registercitations affecting forms listed in part 260,
please consult the List of CFR Sections Affected, which appears in the
Finding Aids section of the printed volume and on GPO
Access.

§ 260.1   FERC Form No. 2, Annual report for Major
natural gas companies.

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(a) Prescription. The form of Annual Report of Natural Gas
Companies (Class A and Class B), designated herein as FERC Form No. 2, is
prescribed.

(b) Filing requirements. Each natural gas company, as defined by
the Natural Gas Act (15 U.S.C. 717, et seq. ) which is a major
company (a natural gas company whose combined gas transported or stored
for a fee exceed 50 million Dth in each of the three previous calendar
years) must prepare and file with the Commission, as follows:

(1) The annual report for the year ending December 2004 must be filed
on April 25, 2005.

(2) The annual report for each year thereafter must be filed on April
18 of the subsequent year.

(3) Newly established entities must use projected data to determine
whether FERC Form No. 2 must be filed.

(4) The form must be filed in electronic format only, as indicated in
the general instructions set out in that form. The format for the
electronic filing can be obtained at the Federal Energy Regulatory
Commission, Division of Information Services, Public Reference and Files
Maintenance Branch, Washington, DC 20426. One copy of the report must be
retained by the respondent in its files.

[Order 121, 46 FR 6887, Jan. 22, 1981, as amended by Order 390, 49 FR
32527, Aug. 14, 1984; Order 493, 53 FR 15030, Apr. 27, 1988; Order 581, 60
FR 53071, Oct. 11, 1995; Order 628, 68 FR 269, Jan. 3, 2003; 69 FR 9044,
Feb. 26, 2004]

§ 260.2   FERC Form No. 2–A, Annual report for
Nonmajor natural gas companies.

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(a) Prescription. The form of Annual Report for Nonmajor Natural
Gas Companies, designated herein as FERC Form No. 2—A, is prescribed.

(b) Filing requirements. Each natural gas company, as defined by
the Natural Gas Act, not meeting the filing threshold for FERC Form No. 2,
but having total gas sales or volume transactions exceeding 200,000 Dth in
each of the three previous calendar years, must prepare and file with the
Commission, as follows:

(1) The annual report for the year ending December 2004 must be filed
on April 25, 2005.

(2) The annual report for each year thereafter must be filed on April
18 of the subsequent year.

(3) Newly established entities must use projected data to determine
whether FERC Form No. 2–A must be filed.

(4) The form must be filed in electronic format only, as indicated in
the General Instructions set out in that form. The format for the
electronic filing can be obtained at the Federal Energy Regulatory
Commission, Division of Information Services, Public Reference and Files
Maintenance Branch, Washington, DC 20426. One copy of the report must be
retained by the respondent in its files.

(Natural Gas Act, as amended, 15 U.S.C. 717–717w; Natural Gas Policy
Act of 1978, 15 U.S.C. 3301–3432; Federal Power Act, as amended, 16 U.S.C.
792–828c; Department of Energy Organization Act, 42 U.S.C. 7101–7352; E.O.
12009, 3 CFR part 142 (1978))

[Order 101, 45 FR 60900, Sept. 15, 1980, as amended by Order 390, 49 FR
32527, Aug. 14, 1984; Order 493, 53 FR 15031, Apr. 27, 1988; Order 581, 60
FR 53071, Oct. 11, 1995; Order 628, 68 FR 269, Jan. 3, 2003; 69 FR 9044,
Feb. 26, 2004]

§§ 260.4-260.7   [Reserved]

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§ 260.8   System flow diagrams: Format No. FERC
567.

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(a) Each Major 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 five (5)
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:

(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 Department of Transportation's safety standards.

(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
paragraphs (b) (6) and (7) of this section. 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 paragraph (b)(8) of this section.

(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 received 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: (i) The average daily volumes delivered at each
takeoff point, (ii) the volumes delivered at each takeoff point on the day
of maximum coincidental delivery, and (iii) the maximum daily volumes
(noncoincidental) delivered to each customer under rates subject to FERC
jurisdiction.

(13) The average daily volume received at each intake point to the
transmission pipeline system.

(14) The volume received into the transmission pipeline system at each
intake point on the day of maximum coincidental delivery.

(15) The information required by paragraphs (b)(12), (13) and (14), of
this section may be furnished in tabular form, or by reference to FERC
Form No. 2, providing, that the information is suitably keyed to the
diagram by appropriate identifying symbol or number.

[Order 303–A, 31 FR 7226, May 18, 1966, as amended by Order 345, 32 FR
7332, May 17, 1967; Order 430, 36 FR 7052, Apr. 14, 1971; Order 215, 47 FR
10203, Mar. 10, 1982; Order 390, 49 FR 32527, Aug. 14, 1984]

§ 260.9   Reports by natural gas pipeline
companies on service interruptions and damage to facilities.

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(a)(1) Every natural gas company must report to the Director, Division
of Pipeline Certificates, at the earliest feasible time:

(i) Damage to any jurisdictional natural gas facilities other than
liquefied natural gas facilities caused by a hurricane, earthquake or
other natural disaster or terrorist activity that results in a loss of or
reduction in pipeline throughput or storage deliverability; and

(ii) Serious interruptions of service to any shipper involving
jurisdictional natural gas facilities other than liquefied natural gas
facilities. Such serious interruptions of service shall include
interruptions of service to communities, major government installations
and large industrial plants outside of communities or any other
interruptions which are significant in the judgment of the pipeline
company. Interruptible service interrupted in accordance with the
provisions of filed tariffs, interruptions of service resulting from
planned maintenance or construction and interruptions of service of less
than three hours duration need not be reported.

(2) In the event of damage to a natural gas company's jurisdictional
natural gas facilities other than liquefied natural gas facilities by
reason other than hurricane, earthquake or other natural disaster or
terrorist activity, the natural gas company should report such damage if,
in the natural gas company's judgment, such damage creates the potential
for serious delivery problems on its own system or the pipeline grid.

(b) Any report of damage to facilities required by paragraph (a)(1)(i)
of this section, any report of service interruption required by paragraph
(a)(1)(ii) of this section and any report made pursuant to paragraph
(a)(2) of this section in a natural gas company's discretion must be
submitted by the natural gas company by e-mail to
[email-masked] or by facsimile transmission to the
Director, Division of Pipeline Certificates, Office of Energy Projects at
FAX number (202) 208–2853.

(1) Reports required by paragraph (a)(1)(i) or (ii) or made in a
natural gas company's discretion pursuant to paragraph (a)(2) shall be
made at the earliest feasible time and must state:

(i) The location and cause of the service interruption or damage to
natural gas pipeline or storage facilities;

(ii) The nature of any damage to pipeline or storage facilities;

(iii) Specific identification of any facilities damaged;

(iv) The time the service interruption or damage to facilities
occurred;

(v) The customers affected by the interruption of service or damage to
facilities;

(vi) Emergency actions taken to maintain service; and

(vii) Company contact and telephone number.

(2) Following a report required by paragraph (a)(1)(i) of this section
of damage to natural gas facilities resulting in loss of pipeline
throughput or storage deliverability or a report pursuant to paragraph
(a)(2) of this section in a natural gas company's discretion, the natural
gas company shall report to the Director, Division of Pipeline
Certificates, at the earliest feasible time when pipeline throughput or
storage deliverability has been restored.

(c) If so directed by the Commission or the Director, Division of
Pipeline Certificates, the company must provide any supplemental
information so as to provide a full report of the circumstances
surrounding the occurrence.

(d) In any instance in which an incident or damage report involving
jurisdictional natural gas facilities is required by Department of
Transportation reporting requirements under the Natural Gas Pipeline
Safety Act of 1968, a copy of such report shall be submitted to the
Director, Division of Pipeline Certificates, within 30 days of the
reportable incident.

(e) When a report of damage to facilities is required by paragraph
(a)(1)(i) of this section or a report of service interruption is required
by paragraph (a)(1)(ii) of this section, a copy of the e-mail or facsimile
report required pursuant to paragraph (b) of this section must be sent to
each State commissions for the States in which the reported service
interruptions or damage has occurred.

[Order 401, 35 FR 7413, May 13, 1970, as amended by Order 508, 53 FR
45901, Nov. 15, 1988; Order 581, 60 FR 53071, Oct. 11, 1995; Order 621, 65
FR 80307, Dec. 21, 2000; Order 682, 71 FR 51104, Aug. 29, 2006]

§§ 260.11-260.15   [Reserved]

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§ 260.200   Original cost statement of utility
property.

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Any natural gas company becoming subject to the jurisdiction of the
Commission shall file, insofar as applicable, the following statements
properly sworn to by the officer in responsible charge of their
compilation:

Statement A

Statement A showing the origin and development of the company,
including, particularly, a description (giving names of parties and dates)
of each consolidation and merger to which the company, or a predecessor,
was a party and each acquisition of a gas operating unit or system. Any
affiliation existing between the parties shall be stated.

Statement B

Statement B showing for each acquisition of a gas operating unit or
system by the reporting company or any of its predecessors: (1) The
original cost (estimated only if not determinable from existing records),
(2) the cost of the acquiring company, (3) the amount entered in the books
as of the date of acquisition, (4) the difference between the original
cost and the amount entered in the books, (5) a summary of all
transactions affecting such difference, including retirements, between the
date of each acquisition and the end of the calendar year prior to the
year in which the filing is made, and (6) the amount of such difference
remaining at the latter date.

If the depreciation, retirement, or amortization reserve was adjusted
as of the date of acquisition and in connection therewith, a full
disclosure of the pertinent facts shall be made.

The amount to be included in account 114, Gas Plant Acquisition
Adjustments, shall be subdivided so as to show the amounts applicable to
(a) gas plant in service, (b) gas plant leased to others, and (c) gas
plant held for future use.

The procedure followed in determining the original cost of the gas
plant acquired as operating units or systems shall be described in
sufficient detail so as to permit a clear understanding of the nature of
the investigations and analyses which were made for that purpose.

Where estimates are used in arriving at original cost or the amount to
be included in account 114, a full disclosure of the method and underlying
facts shall be given. The proportion of the original cost of each
acquisition which has been determined from actual recorded costs and the
proportion estimated shall be shown for each functional class of plant. In
addition there shall be furnished in respect to each predecessor or vendor
company for which complete construction costs are not available, a
description of such plant records as are available, including the years
covered thereby.

Statement C

Statement C showing any amounts arrived at by appraisals in the gas
plant accounts (and not eliminated) in lieu of cost to the reporting
company. This statement should describe the appraisal and give the
complete journal entry at the time the appraisal was originally recorded.
If the entry had the effect of appreciating or writing up the gas plant
account, the amount of the appreciation or writeup should be traced, by
proper description and explanation of changes, from the date recorded
through the end of the calendar year prior to the year in which the filing
is made.

Statement D

Statement D showing in detail gas plant as classified in the books of
account immediately prior to reclassification in accordance with the
Uniform System of Accounts, including, under appropriate descriptive
headings, any unclassified amounts applicable jointly to the gas
department and other departments of the utility.

Statement E

Statement E showing the adjustments necessary to state accounts 101,
103–107, 114, and 116, and amount of common utility plant includible in
account 118, as prescribed in the Uniform System of Accounts.

Statement F

Statement F showing gas plant classified according to the accounts
prescribed in the Uniform System of Accounts, and showing also the amount
includible in account 116, Other Gas Plant Adjustments, and the amount of
common utility plant includible in account 118, Other Utility Plant.

Statement G

Statement G showing a comparative balance sheet reflecting the accounts
and amounts appearing in the books before the adjusting entries have been
made and after such entries shall have been made. The balance sheet shall
be classified by the accounts set forth in the Uniform System of Accounts
Prescribed for Natural Gas Companies.

Statement H

Statement H giving a suggested plan for depreciating, amortizing, or
otherwise disposing of, in whole or in part, the amounts includible in
account 114, Gas Plant Acquisition Adjustments, and account 116, Other Gas
Plant Adjustments.

Statement I

Statement I furnishing the following statistical information relative
to gas plant:

Production Plant

manufactured gas

Show separately for each producing plant the name and location of
plant, date of original construction, type of plant (whether coal gas,
coke ovens, water gas, etc.), rated 24-hour capacity in Mcf of each unit
and of the total plant, and date of installation of each unit installed
after original construction. Show also the original cost according to the
System of Accounts for each plant, by accounts 304 to 319, inclusive.

natural gas

For each “field” includible in account 101, Gas Plant in Service,
furnish the number of acres each of gas producing lands owned, of gas
producing lands leased by the company, and of land on which gas rights
only are owned, as included in accounts 325.1, 325.2, 325.3, respectively.
The same information, classified by subaccounts, shall be furnished for
producing and nonproducing acreage includible in account 104, Gas Plant
Leased to Others, and in account 105, Gas Plant Held for Future Use.

For each “field” state number of feet of each size pipe used in field
gathering lines.

For each “field” state number of wells included in accounts 330 and 331
segregated to show the number of wells on each type of producing lands
classified under accounts 325.1, 325.2, 325.3.

When pumping or compressing plants exist within the production plant,
include the same information as that requested for compressor stations
under transmission plant.

State type and character of purification equipment and residual
refining equipment included in accounts 336 and 337, respectively.

Show the original cost according to the System of Accounts for natural
gas production plant by each “field” and by accounts 325.1 to 340.

Storage Plant

Show separately for each location the name of plant, date of
construction, type and total capacity (Mcf) of each gas holder. State also
the original cost according to the System of Accounts for each location,
by accounts 350.1 to 351, inclusive.

If depleted gas fields are being repressured, the statements furnished
shall reflect the number of acres involved and the original cost according
to the System of Accounts (accounts 350.1 to 351, inclusive).

Transmission Plant

State the number of feet of each size of main.

State separately for each compressor boosting station the name of
plant, location, date of original construction, rated capacity, type and
character of power unit, and rated capacity and type of compressor units.
Also state the capacity, type, and date of installation of each additional
power or compressor unit. Show for each station the original cost
according to the System of Accounts by accounts 365.1, 365.2, 366, 368,
and 369.

Distribution Plant

State number of feet of each size of main and the number of active
meters, house regulators, and services. Give a general description of the
district regulators and number, by sizes.

Where pumping or compressor stations exist within the distribution
plant, include the same information requested for similar stations under
transmission plant.

General Plant

Describe the principal structures and improvements.

State the number and type of transportation vehicles and appurtenant
equipment.

Give a description of store, shop, and laboratory equipment and
miscellaneous equipment.

Furnish maps, drawn to scale, upon which indicate transmission mains,
location of production plants (artificial and natural), producing and
nonproducing leaseholds (indicating thereon producing wells, dry holes and
depleted wells), gathering systems, booster and compressor stations,
communities served (noting as to wholesale or retail), and large
industrial consumers. Where gas is purchased from or sold to other gas
utilities, indicate location of measuring stations or gates. If scale maps
are not available, furnish sketch maps upon which should be indicated
approximate distances between the locations above specified.

[Order 477, 38 FR 7215, Mar. 19, 1973]

§ 260.300   FERC Form No. 3–Q, Quarterly financial
report of electric utilities, licensees, and natural gas
companies.

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(a) Prescription. The quarterly report for electric utilities,
licensees, and natural gas companies, designated herein as FERC Form No.
3–Q, is prescribed for the reporting quarter ending March 31, 2004, and
each quarter thereafter.

(b) Filing requirements —(1) Who must file. Each natural
gas company, (as defined in the Natural Gas Act (15 U.S.C. 717, et.
seq. ) must prepare and file with the Commission a FERC Form No. 3–Q
pursuant to the General Instructions set out in that form.

(2) Each Major natural gas company must file this quarterly financial
report form as follows:

(i) The quarterly financial report for the period January 1 through
March 31, 2004, must be filed on or before July 9, 2004.

(ii) The quarterly financial report for the period April 1 through June
30, 2004, must be filed on or before September 8, 2004.

(iii) The quarterly financial report for the period July 1 through
September 30, 2004, must be filed on or before December 9, 2004.

(iv) The quarterly financial report for the period January 1 through
March 31, 2005, must be filed on or before May 31, 2005.

(v) The quarterly financial report for the period April 1 through June
30, 2005, must be filed on or before August 29, 2005.

(vi) The quarterly financial report for the period July 1 through
September 30, 2005 must be filed on or before November 29, 2005.

(vii) Subsequent quarterly financial reports must be filed within 60
days from the end of the reporting quarter.

(3) Each Nonmajor natural gas company must file a quarterly financial
report as follows:

(i) The quarterly financial report for the period January 1 through
March 31, 2004, must be filed on or before July 23, 2004.

(ii) The quarterly financial report for the period April 1 through June
30, 2004, must be filed on or before September 22, 2004.

(iii) The quarterly financial report for the period July 1 through
September 30, 2004, must be filed on or before December 23, 2004.

(iv) The quarterly financial report for the period January 1 through
March 31, 2005, must be filed on or before June 13, 2005.

(v) The quarterly financial report for the period April 1 through June
30, 2005, must be filed on or before September 12, 2005.

(vi) The quarterly financial report for the period July 1 through
September 30, 2005 must be filed on or before December 13, 2005.

(vii) Subsequent quarterly financial reports must be filed within 70
days from the end of the reporting quarter.

(4) This report must be filed as prescribed in §385.2011 of this
chapter as indicated in the General Instructions set out in the quarterly
financial report form, and must be properly completed and verified. Filing
on electronic media pursuant to §385.2011 of this chapter will be required
commencing with the quarterly financial report ending March 31, 2004, due
on or before July 9, 2004 for major natural gas companies, and due on or
before July 23, 2004 for nonmajor natural gas companies. One copy of the
report must be retained by the respondent in its files.

[69 FR 9044, Feb. 26, 2004, as amended by Order 646–A, 69 FR 32443,
June 10, 2004]

§ 260.400   Cash management programs.

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Natural gas companies subject to the provisions of the Commission's
Uniform System of Accounts prescribed in part 201 and §260.1 or §260.2 of
this title that participate in cash management programs must file these
agreements with the Commission. The documentation establishing the cash
management program and entry into the program must be filed within 10 days
of the effective date of the rule or entry into the program. Subsequent
changes to the cash management agreement must be filed with the Commission
within 10 days of the change.

[Order 634–A, 68 FR 62003, Oct. 31, 2003, as amended at 69 FR 9044,
Feb. 26, 2004]

§ 260.401   FERC Form No. 552, Annual Report of
Natural Gas Transactions.

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(a) Prescription. The annual report for natural gas market
participants, designated as FERC Form No. 552, is prescribed for the
calendar year ending December 31, 2008 and each calendar year
thereafter.

(b) Filing requirements —(1) Who must file. Unless
otherwise exempted or granted a waiver by Commission rule or order, each
natural gas market participant, i.e., any buyer or seller that engaged in
physical natural gas transactions the previous calendar year, must prepare
and file with the Commission a FERC Form No. 552 pursuant to the
definitions and general instructions set forth in that form. However a
de minimis exemption, a natural gas market participant is exempt
from this filing requirement if:

(i) It does not hold a blanket sales certificate pursuant to §284.402
of this chapter or a blanket unbundled sales certificate pursuant to
§284.284 of this chapter;

(ii) It engages in reportable physical natural gas sales that amount to
less than 2,200,000 MMBtus for the previous calendar year; and

(iii) It engages in reportable physical natural gas purchases that
amount to less than 2,200,000 MMBtus for the previous calendar year.

(2) Form No. 552 must be filed as prescribed in §385.2011 of this
chapter as indicated in the General Instructions set out in the annual
reporting form, and must be properly completed and verified. Each market
participant must file Form No. 552 by May 1, 2009 for calendar year 2008
and by May 1 of each year thereafter for the previous calendar year. Each
report must be prepared in conformance with the Commission's software and
guidance posted and available for downloading from the FERC Web site (
http://www.ferc.gov ). One copy of the report must be retained by
the respondent in its files.

[73 FR 1031, January 4, 2008, as amended at 73 FR 55739, Sept. 26,
2008]

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