18 Cfr 157.17

§ 157.17

18 CFR Ch. I (4–1–15 Edition)

prescribed in the Commission’s Uniform System of Accounts for Natural
Gas Companies; the method by which
the original cost was determined; and
whether such statement of original
cost has been approved by any regulatory body.
(3) If the original cost has not been
determined, an estimate thereof, based
upon records or data of vendor or its
predecessors, together with an explanation of the manner in which such estimate was made and the name and address of the present custodian of all existing pertinent records and data.
(4) The depreciation, depletion, and
amortization reserve requirements applicable to the original cost of the facilities to be acquired, estimated service lives, the approximate average age
of the facilities to which the depreciation reserve applies, the amortization
period, and the depletion rates and estimated gas reserves upon which accruals to the depletion reserve are based.
(5) The amount at which applicant
proposes to record the facilities upon
its books; the amount of the original
cost to be recorded, the depreciation,
depletion, and amortization reserves;
and the acquisition adjustments, if
any, together with applicant’s proposed
disposition of all adjustments.
(6) Duplicate facilities to be acquired
and retired, property which must be extensively rehabilitated, including a
clear description of such property, the
additional costs to be incurred, and the
accounting therefor proposed.
(7) A balance sheet of the company to
be acquired as of the most recent date
available, if the acquisition involved is
by purchase of capital stock and liquidation of the acquired company.
(8) A pro forma consolidating balance
sheet, as of the date of the merger if
the acquisition is by merger, showing
the merging of the accounts and the
adjustments relating thereto.

lpowell on DSK54DXVN1OFR with $$_JOB

[17 FR 7389, Aug. 14, 1952, as amended by
Order 493, 53 FR 15029, Apr. 27, 1988; Order 603,
64 FR 26605, May 14, 1999; Order 643, 68 FR
52096, Sept. 2, 2003]

§ 157.17 Applications for temporary
certificates in cases of emergency.
In cases of emergency and pending
the determination of any application
on file with the Commission for a cer-

tificate of public convenience and necessity pursuant to section 7 of the
Natural Gas Act, application may be
made for a temporary certificate authorizing the construction and operation of extensions of existing facilities, interconnections of pipeline systems, or sales of natural gas that may
be required to assure maintenance of
adequate service, or to service particular customers. This application
must be submitted in the manner prescribed in §§ 157.6(a) and 385.2011 of this
chapter.
(a) Whenever the waiver provisions of
§ 385.2011 of this chapter apply, the application must be submitted in writing,
must be subscribed and verified by a responsible officer of applicant having
knowledge of the facts, and must state
clearly and specifically the exact character of the emergency, the proposed
method of meeting it, and the facts
claimed to warrant issuance of a temporary certificate.
(b) The application must be submitted on electronic media as prescribed in § 385.2011 of this chapter,
must be subscribed and verified by a responsible officer of applicant having
knowledge of the facts, and must state
clearly and specifically the exact character of the emergency, the proposed
method of meeting it, and the facts
claimed to warrant issuance of a temporary certificate.
[Order 493, 53 FR 15029, Apr. 27, 1988, as
amended by Order 493–B, 53 FR 49653, Dec. 9,
1988; Order 603, 64 FR 26606, May 14, 1999]

§ 157.18 Applications to abandon facilities or service; exhibits.
Applications for an order authorizing
abandonment of facilities or service
pursuant to section 7(b) of the Natural
Gas Act must contain a statement providing in detail the reasons for the
abandonment and must contain the exhibits listed below, unless the applicant includes a statement identifying
the schedule and rate containing the
required information and data filed as
prescribed in § 385.2011 of this chapter.
Any application for an abandonment
that is not excluded by § 380.4(a)(28) or

600

VerDate Sep<11>2014

16:47 May 07, 2015

Jkt 235061

PO 00000

Frm 00610

Fmt 8010

Sfmt 8010

Q:\18\18V1.TXT

31