18 Cfr 260.400

Federal Energy Regulatory Commission
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.

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]

kpayne on VMOFRWIN702 with $$_JOB

§ 260.401 FERC Form No. 552, Annual
Report of Natural Gas Transactions.
(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 engages in reportable physical
natural gas sales that amount to less
than 2,200,000 MMBtus for the previous
calendar year; and
(ii) 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,

§ 260.402
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, Jan. 4, 2008, as amended at 73 FR
55739, Sept. 26, 2008; Order 704–C, 75 FR 35643,
June 23, 2010]

§ 260.402 FERC Form No. 501–G. Onetime Report on Rate Effect of the
Tax Cuts and Jobs Act.
(a) Prescription. The form for the Onetime Report on Rate Effect of the Tax
Cuts and Jobs Act of 2017, designated
herein as FERC Form No. 501–G is prescribed.
(b) Filing requirement—(1) Who must
file. (i) Except as provided in paragraph
(b)(1)(ii) of this section, every natural
gas company that is required under
this part to file a Form No. 2 or 2–A for
2017 and has cost-based, stated rates for
service under any rate schedule that
was filed electronically pursuant to
part 154 of this chapter, must prepare
and file with the Commission a FERC
Form No. 501–G pursuant to the definitions and instructions set forth in that
form and the Implementation Guide.
(ii) A natural gas company whose
rates are being examined in a general
rate case under section 4 of the Natural
Gas Act or in an investigation under
section 5 of the Natural Gas Act as of
the deadline for it to file the FERC
Form No. 501–G need not file FERC
Form No. 501–G. In addition, a natural
gas company that files an uncontested
settlement of its rates pursuant to
§ 385.207(a)(5) of this chapter after
March 26, 2018, and before the deadline
for it file the FERC Form No. 501–G
need not file FERC Form No. 501–G.
(2) FERC Form No. 501–G must be
filed as prescribed in § 385.2011 of this
chapter as indicated in the instructions
set out in the form and Implementation Guide, and must be properly completed and verified. Each natural gas
company must file FERC Form No. 501–
G according to the schedule set forth in

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