RM21-11 Final Rule (Published)

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DEPARTMENT OF ENERGY
Federal Energy Regulatory
Commission
18 CFR Part 101
[Docket No. RM21–11–000; Order No. 898]

Accounting and Reporting Treatment
of Certain Renewable Energy Assets
Federal Energy Regulatory
Commission, DOE.
ACTION: Final rule.
AGENCY:

In this final rule, the Federal
Energy Regulatory Commission
(Commission or FERC) is amending the
Uniform System of Accounts (USofA)

SUMMARY:

for public utilities and licensees to:
create new accounts for wind, solar, and
other renewable generating assets; create
a new functional class for energy storage
accounts; codify the accounting
treatment of environmental credits; and
create new accounts within existing
functions for computer hardware,
software, and communication
equipment. We also amend the relevant
FERC forms to accommodate these
changes.
DATES: Effective date: This rule is
effective January 1, 2025.
FOR FURTHER INFORMATION CONTACT:
Daniel Birkam (Technical Information),
Office of Enforcement, Federal Energy
Regulatory Commission, 888 First

Street NE, Washington, DC 20426,
(202) 502–8035, Daniel.Birkam@
ferc.gov
Todd Kuzniewski (Technical
Information), Office of Enforcement,
Federal Energy Regulatory
Commission, 888 First Street NE,
Washington, DC 20426, (202) 502–
6381, [email protected]
Nathan Lobel (Legal Information), Office
of the General Counsel, Federal
Energy Regulatory Commission, 888
First Street NE, Washington, DC
20426, (202) 502–8456,
[email protected]
SUPPLEMENTARY INFORMATION:

Table of Contents

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Paragraph
numbers
I. Introduction .............................................................................................................................................................................................
II. Background ............................................................................................................................................................................................
A. Previous Changes to the USofA ....................................................................................................................................................
B. Locke Lord Petition ........................................................................................................................................................................
C. Notice of Inquiry .............................................................................................................................................................................
D. Notice of Proposed Rulemaking ....................................................................................................................................................
III. Need for Reform ...................................................................................................................................................................................
IV. Proposed Reforms ...............................................................................................................................................................................
A. Creation of New Subfunctions and Accounts for Non-Hydro Renewables ...................................................................................
1. NOPR .............................................................................................................................................................................................
2. Comments ......................................................................................................................................................................................
3. Commission Determination ............................................................................................................................................................
B. Creation of Energy Storage Function and Accounts .....................................................................................................................
1. NOPR .............................................................................................................................................................................................
2. Comments ......................................................................................................................................................................................
3. Commission Determination ............................................................................................................................................................
C. Accounting Treatment for Renewable Energy Credits ..................................................................................................................
1. NOPR .............................................................................................................................................................................................
2. Comments ......................................................................................................................................................................................
3. Commission Determination ............................................................................................................................................................
D. Creation of Computer Hardware, Software, and Communication Equipment Accounts ..............................................................
1. NOPR .............................................................................................................................................................................................
2. Comments ......................................................................................................................................................................................
3. Commission Determination ............................................................................................................................................................
E. Reporting ........................................................................................................................................................................................
1. NOPR .............................................................................................................................................................................................
2. Comments ......................................................................................................................................................................................
3. Commission Determination ............................................................................................................................................................
F. Other Issues ...................................................................................................................................................................................
1. Account Numbering ........................................................................................................................................................................
a. Comments ......................................................................................................................................................................................
b. Commission Determination ............................................................................................................................................................
2. Issues Beyond the Scope of This Rulemaking ..............................................................................................................................
a. Comments ......................................................................................................................................................................................
b. Commission Determination ............................................................................................................................................................
G. Proposed Compliance Procedures ................................................................................................................................................
1. Comments ......................................................................................................................................................................................
2. Commission Determination ............................................................................................................................................................
V. Information Collection Statement ..........................................................................................................................................................
VI. Environmental Analysis ........................................................................................................................................................................
VII. Regulatory Flexibility Act .....................................................................................................................................................................
VIII. Document Availability .........................................................................................................................................................................
IX. Effective Date and Congressional Notification ....................................................................................................................................
X. Appendix A: New and Amended Form 1/1F/3–Q (Electric).

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
I. Introduction
1. In this final rule, the Commission
is revising the Uniform System of
Accounts (USofA) 1 to account for rapid
changes in technology and resource mix
in the U.S. energy industry over recent
decades. The reforms adopted in this
final rule will add functional detail to
the USofA in order to provide
uniformity, consistency, and
transparency in accounting and
reporting for investments in these
technologies, and to assist the
Commission in fulfilling its
responsibilities under the Federal Power
Act (FPA) to ensure that rates remain
just and reasonable. Therefore, pursuant
to the Commission’s authority to
prescribe accounting and financial
reporting requirements for jurisdictional
companies under section 301 of the
FPA,2 we modify part 101 3 of the
Commission’s regulations to: (1) create
new subfunctions and accounts for
wind, solar, and other renewable
generating assets; (2) establish a new
functional class and accounts for energy
storage assets; (3) create new accounts
and codify accounting treatment for
environmental credits; and (4) create
new accounts for computer hardware,
software, and communication
equipment within existing functions
that do not already include them. The
final rule also makes corresponding
changes to the following FERC Forms to
implement the USofA changes: FERC
Form Nos. 1, 1–F, 3–Q (electric), and
60.4
2. Generally, we are adopting the
specific reforms proposed in the Notice
of Proposed Rulemaking (NOPR) (87 FR
59870 (Oct. 3, 2022)), but with certain
revisions based on the record in this
proceeding. In particular, certain
proposals in the NOPR have been
altered in this final rule to effectuate the
Commission’s intent, better address the
needs of different stakeholders, and
facilitate solutions to potential technical
challenges.
3. As discussed further below in
section IV.G (Proposed Compliance
Procedures), each utility must
implement the requirements of this final
rule by January 1, 2025.

II. Background
A. Previous Changes to the USofA
4. The USofA was created by the
Federal Power Commission to facilitate
the Commission’s ratemaking
responsibilities and uniformly capture
financial and operational information
for, first, traditional public utilities, and
then natural gas pipelines.5 The USofA
has been modified over time to account
for changing technological, legal, and
market conditions.
5. For example, in Order No. 552, the
Commission revised the USofA to
account for sulfur dioxide emissions
allowances under the 1990 Clean Air
Act Amendments.6 In that order, the
Commission created new inventory
Accounts 158.1 (Allowance Inventory)
and 158.2 (Allowances Withheld) and
new expense Account 509 (Allowances)
to accommodate the new sulfur dioxide
emissions allowances. The Commission
noted that some commenters sought to
classify allowances in existing accounts
to facilitate a desired ratemaking result;
however, the Commission found these
comments unpersuasive because
accounting rules provide sound and
uniform accounting rather than
dictating particular ratemaking results.7
6. In 2013, the Commission issued
Order No. 784, which revised the USofA
and related forms to codify accounting
treatment for energy storage.8 The
Commission created: (1) new electric
plant and associated operating and
maintenance expense accounts (O&M
accounts) to record investments in, and
operations and maintenance costs
associated with, energy storage assets;
(2) a new purchased power account to
record the cost of power purchased for
use in storage operations; and (3) new
FERC Form Nos. 1 and 1–F schedules.9
Order No. 784 also amended existing
schedules in FERC Form Nos. 1, 1–F,
and 3–Q (electric) to report operational
and statistical data on storage assets.
7. Specifically, the Commission
created electric plant accounts for
energy storage assets within the existing
USofA functions: Account 348 (Energy
5 18

CFR part 101.
to Uniform System of Accounts to
Account for Allowances under the Clean Air Act
Amendments of 1990 & Regulatory-Created Assets
& Liabilities & to Form Nos. 1, 1–F, 2 & 2–A, Order
No. 552, 62 FR 61299 (Nov. 17, 1997), FERC Stats.
& Regs. ¶ 30,967 (1993) (cross-referenced at 62
FERC ¶ 61,299).
7 Id. at 30,799.
8 Third-Party Provision of Ancillary Services;
Accounting & Financial Reporting for New Electric
Storage Technologies, Order No. 784, 78 FR 46178
(July 30, 2013), 144 FERC ¶ 61,056 (2013), order on
clarification, Order No. 784–A, 146 FERC ¶ 61,114
(2014).
9 Id. P 123.

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6 Revisions

1 Uniform System of Accounts Prescribed for
Public Utilities & Licensees Subject to the
Provisions of the Federal Power Act, 18 CFR part
101. Unless otherwise indicated, references to the
USofA in this final rule refer to the USofA for
public utilities and licensees.
2 16 U.S.C. 825.
3 18 CFR part 101.
4 Edits to the FERC Form No. 60 Annual Report
of Centralized Service Companies, governed under
the Public Utility Holding Company Act, are the
result of changes to the FERC forms for public
utilities and licensees from which FERC Form No.
60 summarily references accounts.

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Storage Equipment—Production),
Account 351 (Energy Storage
Equipment—Transmission), and
Account 363 (Energy Storage
Equipment—Distribution).10 The
Commission created corresponding new
O&M accounts: Account 548.1
(Operation of Energy Storage
Equipment) and Account 553.1
(Maintenance of Energy Storage
Equipment) for energy storage plant
classified as production; Account 562.1
(Operation of Energy Storage
Equipment) and Account 570.1
(Maintenance of Energy Storage
Equipment) for energy storage plant
classified as transmission; and Account
582.1 (Operation of Energy Storage
Equipment) and Account 592.2
(Maintenance of Energy Storage
Equipment) for energy storage plant
classified as distribution.11
8. In these energy storage accounts,
the installed cost of energy storage
assets is recorded based on the function
or purpose the assets serve. Where an
energy storage asset performs more than
one purpose or function, Order No. 784
requires the cost of the asset to be
allocated among the accounts based on
the functions performed and approved
rate recovery.12 While some
commenters argued that the requirement
to allocate energy storage assets that
perform multiple functions across the
relevant accounts places an undue
administrative burden on utilities, the
Commission nevertheless provided for
functional recording because utilities
that recover the costs of storage
operations on a cost of service basis
must already maintain cost allocation
information on the assets.13
Furthermore, the Commission in Order
No. 784 found that the alternative of
recording all costs of energy storage
assets in a single plant account would
result in less transparent reporting.14
B. Locke Lord Petition
9. In Docket No. AC20–103, Locke
Lord submitted a petition to the Chief
Accountant requesting confirmation that
the costs of certain wind and solar
generating assets should be booked to
Other Production Accounts 343 (Prime
Movers), 344 (Generators), and 345
(Accessory Electric Equipment).15
Specifically, Locke Lord proposed to
record: (1) wind turbines, solar
modules, combiner circuits, and
inverters to Account 343 (Prime
10 Id.

P 141.
P 147.
12 Id. P 126.
13 Id. P 133.
14 Id. P 135.
15 Locke Lord LLP, 174 FERC ¶ 61,033, at P 1
(2021).
11 Id.

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Movers); (2) wind turbine generators to
Account 344 (Generators); and (3) DC
conductors, individual low-voltage stepup transformers, AC conductors (34.5
kV) associated with collector systems,
power cables, conduit and underground
duct banks, circuit breakers, disconnect
switches and accessories, grounding
conductors and grounding transformers,
collector system buses, main and/or
auxiliary transfer buses, collector
system control systems, Supervisory
Control and Data Acquisition (SCADA)
systems, static capacitors and reactors,
and collector system substations to
Account 345 (Accessory Electric
Equipment).
10. Some commenters in that
proceeding argued that the petition
proposed recording inappropriate costs,
including costs related to the collector
system and SCADA,16 into Account 345
(Accessory Electric Equipment), which
would implicate broader issues of
compensation for reactive power.17
Some commenters, including Edison
Electric Institute (EEI), suggested that
the Commission consider creating new
accounts for wind, solar, and other nonhydro renewables to resolve this
dispute.18
11. The Commission denied the
petition, noting that the record reflected
substantial disagreement about
equipment functions and
categorizations.19 In so doing, the
Commission also noted that it would
concurrently issue a Notice of Inquiry
(NOI) to consider creating separate
categories of accounts in the USofA for
wind and solar generating assets.20 The
Commission has since opened a
separate proceeding under Docket No.
RM22–2–000 to gather comments and
information about potential alternative
reactive power compensation.
C. Notice of Inquiry
12. On January 19, 2021, the
Commission issued an NOI in the
instant docket seeking comment on the
appropriate accounting treatment for
certain renewable generating assets.21
Specifically, the Commission sought
comment on: (1) whether to create new
16 Id.

P 6.
PP 10, 13. Specifically, the AEP
Methodology identifies costs associated with four
groups of plant investment: (1) the generators/
exciters; (2) generator step-up transformers; (3)
accessory electric equipment; and (4) the remaining
production plant investment. These costs are then
allocated between real and reactive power using an
allocation factor. Id. P 10 n.12.
18 Id. PP 8, 13, 16.
19 Id. P 19.
20 Id. P 20.
21 Accounting & Reporting Treatment of Certain
Renewable Energy Assets, Notice of Inquiry, 86 FR
7086, 174 FERC ¶ 61,032 (2021) (NOI).

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accounts within the USofA for nonhydro renewable energy generating
assets; 22 (2) what modifications to FERC
Form No. 1 are needed to reflect these
changes; (3) whether to codify the
proper accounting treatment of the
purchase, generation, and use of
renewable energy credits (REC); and (4)
whether there are rate-setting
implications for these accounting and
reporting changes.
13. The Commission explained that
the USofA contains discrete production
accounts for Steam, Nuclear, Hydraulic,
and Other Production, but does not
contain accounts specifically designated
for solar, wind, or other non-hydro
renewable generating assets.23 The
Commission noted that companies
record non-hydro renewable generating
assets in the USofA’s Other Production
accounts, but that parties have disagreed
which Other Production accounts are
appropriate for these assets.24 For
example, the Commission noted that no
plant account definition clearly
describes solar panels, PV inverters,
wind generation towers, or the
computer hardware and software
required to operate wind and solar
generators.25 Similarly, the Commission
explained that the related O&M
accounts do not uniquely accommodate
costs to maintain wind and solar
facilities.26
14. The Commission also explained
that USofA accounts do not explicitly
address the purchase, generation, or use
of RECs.27 The Commission found in
Ameren Illinois Co. that RECs are
analogous to sulfur dioxide emission
allowances, accounting treatment for
which was codified in Order No. 552.28
The Commission noted that Order No.
552 classified emission allowances as
inventory and established new
inventory and expense accounts to
record the allowances and associated
22 The NOI defined non-hydro renewable
generating assets as production assets other than
hydroelectric generators (such as solar, wind
energy, geothermal, biomass, etc.) that rely on the
heat or motion of the earth or the sun’s radiation
to produce energy. These assets are denoted as
renewable because the power production is based
on a fuel source that is not consumed or destroyed
by the generation process, such as buried
hydrocarbons (coal, oil, natural gas) or the decay of
rare irradiated heavy metals (nuclear). Biomass
(trees, nut shells, grain husks and stalks, etc.) is
considered renewable, despite consumption of its
hydrocarbon source, because the carbon it releases
is offset by regrowth of carbon capturing equivalent
biomass. Id. P 1.
23 Id. P 2.
24 Id. PP 2–3.
25 Id. PP 6–9.
26 Id. P 9.
27 Id. PP 4, 13.
28 Ameren Illinois Co., 170 FERC ¶ 61,267, at P 52
(2020).

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activities.29 In keeping with Order No.
552, the Commission has found that
RECs that are purchased or generated
should be recorded in Account 158.1
(Allowance Inventory) and expensed to
Account 509 (Allowances) as they are
utilized.30
15. The Commission also noted that
any proposed additions and
modifications to its USofA would
require corresponding changes to FERC
Form No. 1, and could have a significant
and measurable impact on rates.31
D. Notice of Proposed Rulemaking
16. On July 28, 2022, the Commission
issued a NOPR in the same
proceeding.32 In the NOPR, the
Commission proposed, as discussed in
greater detail below, to: (1) create new
subfunctions and accounts for wind,
solar, and other non-hydro renewable
generating assets; (2) establish a new
functional class and accounts for energy
storage accounts; (3) create new
accounts and codify the accounting
treatment of RECs; and (4) create new
accounts for computer hardware,
software, and communication
equipment within existing functions
that do not already include them. The
Commission received seven comments
from a diverse set of stakeholders.33
III. Need for Reform
17. In the NOPR, the Commission
noted that the USofA has not been
significantly modified since the
Commission issued Order No. 784 in
2013 and does not provide clear
accounting treatment for activities
related to many technological and
economic developments in the U.S.
energy industry of recent decades, like
the growth of investments into
renewable generating facilities, battery
storage, and RECs, among others.34 By
adding functional detail to the USofA,
these reforms will provide uniformity,
consistency, and transparency in
29 NOI, 174 FERC ¶ 61,032 at P 13 (citing Order
No. 552, FERC Stats. & Regs. ¶ 30,967).
30 Id. PP 4, 13–14 (citing Ameren Illinois Co., 170
FERC ¶ 61,267 at P 52).
31 Id. PP 12, 16.
32 See Accounting & Reporting Treatment of
Certain Renewable Energy Assets, Notice of
Proposed Rulemaking, 87 FR 59870 (Oct. 3, 2022),
180 FERC ¶ 61,050, at P 28 (2022) (NOPR).
33 See American Clean Power Association (ACP)
and Solar Energy Industries Association (SEIA)
(collectively Clean Energy Associations) NOPR
Comments; Carl Pechman NOPR Comments;
Dominion Energy, Inc. (Dominion) NOPR
Comments; EEI and American Gas Association
(AGA) (collectively Utility Associations) NOPR
Comments; Liquid Energy Pipeline Association
(LEPA) NOPR Comments; Pacific Gas and Electric
(PG&E) and San Diego Gas and Electric (SDG&E)
NOPR Comments; Retail Energy Supply Association
(RESA) NOPR Comments.
34 NOPR, 180 FERC ¶ 61,050 at P 27.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
accounting and reporting for
investments into these assets, and assist
the Commission in fulfilling its
responsibilities under the FPA to ensure
that rates remain just and reasonable.
18. As discussed in the NOPR and
NOI, the USofA contains discrete
production accounts for Steam, Nuclear,
Hydraulic, and a catch-all category for
Other Production.35 However, the
USofA does not have production
accounts designated specifically for
solar, wind, or other renewable
generating assets; public utilities instead
record non-hydro renewable generating
assets in the Other Production accounts.
Given the rapid expansion and
development of wind, solar, and other
renewable generation technologies, and
the record in Docket No. AC20–103 and
the instant rulemaking proceeding, we
conclude that the USofA must be
modified to clarify how public utilities
should account for non-hydro
renewable generating assets, to avoid
inconsistencies in accounting and
reporting, and to facilitate the
ratemaking process. NOI and NOPR
commenters also generally agreed that
these accounts are needed given nonhydro renewables’ varied and distinct
characteristics from existing electric
production subfunctions within the
USofA.36
19. Our reporting requirements for
energy storage also need revision. In
Order No. 784, the Commission created
accounts for energy storage assets and
related operations and maintenance
expenses within different functions, but
underestimated the additional burden
that functional reporting, along with
frequent reclassification of plant assets
and associated accumulated
depreciation, imposes on utilities.37
Since the issuance of Order No. 784,
and based on experience and industry
input since the issuance of Order No.
784, the Commission now recognizes
the need for revisions to its USofA for
energy storage accounting. Today, it is
clear that frequently changing
functionalization imposes significant
recordkeeping and reporting burden on
utilities, which increases internal
control risks for reporting errors in our
forms.38 Consequently, NOI commenters
requested the Commission to create, and
35 18

CFR part 101.
ACP NOI Comments at 16; Alliant Energy
NOI Comments at 3; Dominion NOPR Comments at
3; EEI NOI Comments at 4; Utility Associations
NOPR Comments at 7. But see Clean Energy
Associations NOPR Comments at 6 (contending that
confusion and inconsistency in recording
renewable energy assets can be resolved at lesser
cost by clarifying that specific existing USofA
accounts should be used).
37 See Order No. 784, 144 FERC ¶ 61,056 at P 133.
38 EEI NOI Comments at 6–9.

NOPR commenters supported the
proposed creation of, a new energy
storage function in this proceeding.39
We are now persuaded that this new
function is needed to simplify and
improve recording and reporting of
energy storage assets and related
expenses.
20. Similarly, the Commission has
concluded that USofA revision is
needed to formalize accounting
treatment for the purchase, generation,
and use of environmental credits. While
the Commission explained in 2020 that
RECs should be treated analogously to
the accounting treatment for sulfur
dioxide emission allowances addressed
in Order No. 552,40 not all utilities
follow this approach.41 In addition,
utilities are increasingly using a variety
of environmental crediting items.42 As
such, codifying environmental credit
treatment will promote consistent
treatment of these items in Commission
accounting and reporting.
21. Lastly, designated computer
hardware, software, and communication
equipment accounts for all functions
and plant subfunctions are needed to
eliminate ambiguity and improve
consistency in accounting and
reporting. Currently, the USofA
includes designated computer
hardware, software, and computer
equipment accounts in some functions
and subfunctions but not others.
Specifically, the Regional Transmission
and Market Operation Plant function
includes plant accounts for computer
hardware, software, and communication
equipment, and the Transmission and
Regional Market functions contain
maintenance accounts for these assets,
but no other plant or maintenance
function includes such specificity.43
USofA revisions are therefore needed to
provide for consistent treatment of these
assets and costs.
IV. Proposed Reforms
A. Creation of New Subfunctions and
Accounts for Non-Hydro Renewables
1. NOPR
22. The Commission proposed three
new subfunctions within the Production
Plant function of the USofA: D. Solar
Production, E. Wind Production, and F.
Other Non-Hydro Renewable

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Production.44 Consistent with all other
production subfunctions (e.g., Steam
Production, Nuclear Production, and
Hydraulic Production), the Commission
proposed the following five accounts
within each of these three new
subfunctions: (1) Accounts 338.1,
338.20, and 339.1 (Land and Land
Rights); (2) Accounts 338.2, 338.21, and
339.2 (Structures and Improvements);
(3) Accounts 338.8, 338.29, and 339.8
(Other Accessory Electrical Equipment);
(4) Accounts 338.12, 338.33, and 339.12
(Miscellaneous Power Plant
Equipment); and (5) Accounts 338.13,
338.34, and 339.13 (Asset Retirement
Costs).45 These accounts are similar in
description and instruction to the
existing accounts of the same title in
each of the other production
subfunctions.
23. The Commission also proposed to
create three additional accounts for the
new Solar Production and Wind
Production subfunctions: (1) Accounts
338.5 and 338.26 (Collector System); (2)
Accounts 338.6 and 338.27 (Generation
Step-up Transformers (GSU)); and (3)
Accounts 338.7 and 338.28 (Inverters).46
Similar to distribution system accounts,
the Collector System accounts list many
of the same items included in the
accounts for Poles, Towers and Fixtures
(Account 364) and Overhead
Conductors and Devices (Account
365).47 The GSU accounts are intended
to record transformers that are directly
connected to generator terminal tips and
supporting equipment. The inverter
accounts are intended to record
equipment that converts power from
direct current to alternating current.
24. Additionally, the Commission
proposed unique generating accounts
for all three subfunctions: (1) Account
338.4 (Solar Panels) for Solar
Production; (2) Account 338.23 (Wind
Turbines) and Account 338.24 (Wind
Towers and Fixtures) for Wind
Production; and (3) Account 339.3 (Fuel
Holders), Account 339.4 (Boilers), and
Account 339.6 (Generators) for Other
Non-Hydro Renewable Production.48
The solar panels account is designated
to record panels and support equipment
that change solar energy into electricity
and related supporting structures such
as racks and gears. The wind turbines
44 NOPR,

180 FERC ¶ 61,050 at P 33.
P 35. The three accounts under each number
represent the three new subfunctions: Solar, Wind,
and Non-Hydro Renewable Production,
respectively.
46 Id. P 36.
47 For example, Account 364 listed, among others,
poles, towers, anchors, and extension arms.
Account 365 listed, among others, circuit breakers,
conductors, and lightning arrestors.
48 NOPR, 180 FERC ¶ 61,050 at P 37.
45 Id.

39 Clean Energy Associations NOPR Comments at
5; EEI NOI Comments at 6–9; Energy Storage
Association (ESA) NOI Comments at 1–2; Utility
Associations NOPR Comments at 11.
40 Ameren Illinois Co., 170 FERC ¶ 61,267 at P 52.
41 EEI NOI Comments at 10.
42 See Carl Pechman NOPR Comments at 4;
Utility Associations NOPR Comments at 19.
43 See 18 CFR part 101.

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account includes components that are
located from the top of the tower to the
end of the turbine blades. The wind
towers and fixtures account includes the
tower and the components contained
within the tower that are located from
the top of the foundation to the base of
the nacelle. The three accounts to record
fuel holders, boilers, and generators that
are included in Other Non-Hydro
Renewable Production capture
renewable generation assets that use any
fuel source or method (e.g., steam or
direct burning). These accounts allow
for recording biofuels, hydrogen,
geothermal, and other types of
generation in this subfunction. Many of
the items listed in these account
descriptions are the same as those
accounts listed in the Steam and Other
Production subfunctions.49
25. Similar to the new plant accounts
for non-hydro renewables, the
Commission proposed new O&M
accounts for these subfunctions, titled F.
Solar Generation, G. Wind Generation,
and H. Other Non-Hydro Renewable
Generation.50 All three subfunctions
include the following seven accounts
consistent with the other subfunctions
(e.g., Steam, Nuclear, and Hydraulic):
(1) Accounts 558.1, 558.20, and 559.1
(Operation Supervision and
Engineering); (2) Accounts 558.4,
558.23, and 559.4 (Rents); (3) Accounts
558.5, 558.24, and 559.5 (Operation
Supplies and Expenses (Nonmajor
only)); (4) Accounts 558.6, 558.25, and
559.6 (Maintenance Supervision and
Engineering (Major only)); (5) Accounts
558.7, 558.26, and 559.7 (Maintenance
of Structures (Major only)); (6) Accounts
558.16, 558.36, and 559.15
(Maintenance of Miscellaneous (Solar,
Wind, or Other Non-Hydro Renewable)
Generation Plant (Major only)); and (7)
Accounts 558.17, 558.37, and 559.16
(Maintenance of (Solar, Wind, or Other
Non-Hydro Renewable) Generation
Plant (Nonmajor only)).51 These
accounts have similar descriptions,
items, and instructions to existing
accounts.
26. The Commission also proposed
four additional maintenance accounts
for Solar and Wind Generation
subfunctions, but not for the Other NonHydro Renewable Production
49 See, e.g., Account 342 (Fuel Holders,
Producers, and Accessories); Account 312 (Boiler
Plant Equipment); Account 344 (Generators).
50 NOPR, 180 FERC ¶ 61,050 at P 38.
51 Item 7 includes three accounts that are
designated as nonmajor only. Nonmajor entities
would therefore record all maintenance activities in
these accounts without the added granularity
required for major entities (Items 1–6).

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subfunction: 52 (1) Accounts 558.9 and
558.29 (Maintenance of Collector
Systems (Major only)); (2) Accounts
558.10 and 558.30 (Maintenance of
Generator Step-up Transformers (Major
only)); (3) Accounts 558.11 and 558.31
(Maintenance of Inverter Expenses
(Major only)); and (4) Accounts 558.12
and 558.32 (Maintenance of Other
Accessory Electrical Equipment (Major
only)).53 These accounts allow for
recording maintenance expenses for the
associated plant accounts for Solar and
Wind Production. The proposed list of
items for Accounts 558.9 and 558.29
(Maintenance of Collector Systems
(Major only)) are similar to the list of
items for Account 593 (Maintenance of
Overhead Lines (Major only)) in the
Distribution Expenses function.
27. The Commission also proposed
new operating expense accounts for the
main operating costs of the new
production subfunctions: for Solar
Generation, Account 558.2 (Solar Panel
Generation and Other Plant Operating
Expenses (Major only)); for Wind
Generation, Account 558.21 (Wind
Turbine Generation and Other Plant
Operating Expenses (Major only)); and
for Other Non-Hydro Renewable
Generation, Account 559.2 (Other
Miscellaneous Generation and Other
Plant Operating Expenses (Major only)),
and Account 559.3 (Fuel).54
28. In addition, the Commission
proposed new maintenance accounts for
specific generation assets: for Solar
Generation, Account 558.8
(Maintenance of Solar Panels (Major
only)); for Wind Generation, Account
558.27 (Maintenance of Wind Turbines,
Towers and Fixtures (Major only)); and
for Other Non-Hydro Renewable
Generation, Account 559.9
(Maintenance of Boilers (Major only)),
and Account 559.10 (Maintenance of
Generating and Electric Equipment
(Major only)).55 These new accounts
have similar descriptions and
instructions to maintenance accounts
for generation equipment in the other
subfunctions. The Commission
proposed to designate an account for
maintenance of electrical equipment
separate from the maintenance of
52 While wind and solar are distributive in design
(i.e., with a collector system spread across a
comparatively wide area), other renewables are, as
currently conceived, unlikely to be distributive in
design. These non-distributive renewable plants,
similar to existing coal, oil, nuclear, and gas plants,
do not have collector systems. In addition, their
generator step-up transformers and inverters are
comparatively minor integrated parts.
53 NOPR, 180 FERC ¶ 61,050 at P 39.
54 Id. P 40.
55 Id. P 41.

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generation equipment for the new Solar
and Wind Generation subfunctions.
29. Further, the Commission proposed
new accounts for the Maintenance of
Computer Hardware (Major only), the
Maintenance of Computer Software
(Major only), and Maintenance of
Communication Equipment (Major only)
for the three new plant subfunctions
(Solar, Wind, and Other Non-Hydro
Renewable Generation) corresponding
to the plant accounts, as discussed
further below.56
30. Lastly, the Commission sought
comment on several topics.57 First, to
avoid confusion with the existing
‘‘Other Production’’ generation
subfunction, the Commission sought
comment on whether to retitle that
subfunction to ‘‘Prime Mover
Production’’ because the current
instructions to the ‘‘Other Production’’
subfunction only describe prime movertype generation assets.58 Second, noting
that the USofA does not currently
address kinetic energy from the ocean to
generate electricity,59 the Commission
sought comment on whether to include
both tidal and wave energy as part of the
existing Hydraulic Production function,
rather than in the newly proposed other
non-hydro renewable asset accounts.
Third, the Commission sought comment
on whether the Commission’s Chief
Accountant should issue accounting
guidance for hydrogen, and whether it
would be helpful to propose revisions to
the USofA for natural gas pipelines to
account for hydrogen activities.
2. Comments
31. Dominion and Utility Associations
support the addition of new accounts
for non-hydro renewable generating
assets.60 Clean Energy Associations
contend that confusion and
inconsistency in recording renewable
energy assets could be resolved at lesser
cost by clarifying that specific existing
USofA accounts should be used, but
support the Commission’s proposed
accounts for wind turbines (Account
338.23); solar panels and related racking
and trackers (Account 338.4); inverters
and converters (Account 338.28);
individual, low-voltage step-up
transformers (Accounts 338.6 and
338.26); AC collector systems (Accounts
56 Id.

P 42.
PP 34, 43, 68.
58 A prime mover electric generator is one where
the fuel source directly moves the electric turbine
rather than using a boiler or other secondary energy
transfer.
59 See EEI NOI Comments at 4–5.
60 Dominion NOPR Comments at 3; Utility
Associations NOPR Comments at 7.
57 Id.

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338.5 and 338.26); and Static capacitors
(Account 338.5).61
32. Commenters also suggest specific
revisions to the NOPR proposal. First,
Clean Energy Associations raise
concerns that the NOPR proposed
separate accounts for some equipment
that is infrequently itemized by
manufacturers and typically retired
together.62 For wind facilities, Clean
Energy Associations accordingly
recommend that the Commission
consolidate proposed Account 338.23
(Wind Turbines) and Account 338.24
(Wind Towers and Fixtures) into a
single account for the wind turbine
generator, tower, pad-mounted or
nacelle-mounted transformer, and
foundation. Further, they argue that
reporting wind towers and turbines
together would be consistent with
Electric Plant Instruction No. 3, Item 8,
Part B, which states ‘‘[t]he cost of
specially provided foundations not
intended to outlast the machinery or
apparatus for which provided, and the
cost of angle irons, castings, etc.,
installed at the base of an item of
equipment, shall be charged to the same
account as the cost of the machinery,
apparatus, or equipment.’’ 63 For solar
facilities, Clean Energy Associations
suggest that the Commission consolidate
solar inverter and power station
transformer costs into the same
account.64 In the alternative, Clean
Energy Associations request that the
Commission specify how costs should
be recorded when manufacturers or
contractors do not itemize them
separately.
33. Next, Clean Energy Associations
make several comments related to
recording collector system costs.65 First,
Clean Energy Associations note
inconsistencies in the collector system
definitions for Solar Production and
Wind Production subfunction accounts,
Account 338.5 and Account 338.26,
respectively—both between the two and
compared with conventional generation
accounts. Between the two new
Collector System account definitions,
Clean Energy Associations suggest
revising the definition of the collector
system for wind generation in Account
338.26 to mirror the proposed definition
for solar generation, which reads: ‘‘This
account shall include all cost of cabling,
junction boxes, connection cabinets,
and all facilities and devices (such as
61 Clean

Energy Associations NOPR Comments at

6.
62 Id.

at 13–14, 19.
CFR part 101, Electric Plant Instruction No.
3, Item 8, Part B.
64 Clean Energy Associations NOPR Comments at
13–14.
65 Id. at 11–12.
63 18

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static capacitors) that are used to
transport and consolidate the power fed
from individual wind turbine
generators, once it has been stepped-up,
to the substation prior to
interconnection to the grid.’’
34. Further, Clean Energy
Associations request that the
Commission identify an account for
collector system substation costs.66
Clean Energy Associations recommend
that the Commission adopt a separate
Production Plant account for the
substation similar to the collector
system or clarify the definition of the
collector system to include the specific
items that are part of the collector
system substation.
35. Clean Energy Associations also
suggest that the Commission consolidate
treatment of static capacitors and
reactors in the same account.67 While
the NOPR proposed requiring solar
system capacitor reporting in Account
338.5 (Collector System) and reactor
reporting in Account 338.8 (Other
Accessory Electrical Equipment), Clean
Energy Associations suggest that no
distinction between the two
technologies is needed. Specifically,
Clean Energy Associations suggest that
if the Commission intends to include all
of the plant from the high side of the
individual, low-voltage step-up
transformers located at the inverter
power stations and/or the wind turbines
to the low side of the Main Power
Transformer (MPT) at the substation (for
a transmission interconnection) or
interconnection with the grid (for a
distribution interconnection), it should
include both capacitors and reactors
connected to the collector system in the
definition for the Collector System
account. Further, Clean Energy
Associations note the need for the
Commission to make the same
determination for wind generation,
which also may use static capacitors
and reactors, but is not included in the
proposed amendment to the USofA.
36. Clean Energy Associations next
suggest that the Commission clarify the
end-point of the collector system and
adopt definitions that run from inverters
or wind turbines up to but not including
the MPT, consistent with comparable
equipment for conventional
generation.68 According to Clean Energy
Associations, the NOPR’s solar and
wind collector system definitions
appear to go beyond the MPT, while
conventional generation connects
generators to the MPT via connection
66 Id.

at 7–8.
at 6–7.
68 Id. at 12.
67 Id.

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facilities that end at the low side of the
MPT.
37. In addition, Clean Energy
Associations request that the
Commission establish a separate
Production Plant account to house the
installed cost of the DC collector system,
or clarify that the cost should be
reported to Other Accessory Electric
Equipment in proposed Account
338.8.69 According to Clean Energy
Associations, the DC collector system
does not fit within the NOPR’s
definitions for proposed Account 338.4
(Solar Panels) nor Account 338.5
(Collector System), which they
understand to be limited to the AC
collector system connected to the high
side of the inverter power station
transformer.
38. Clean Energy Associations further
request that the Commission clarify the
exact equipment that should be
included in the Other Accessory
Equipment accounts for both solar and
wind, especially given overlap with the
proposed Collector System accounts.70
39. The Commission also received
comments on the NOPR’s proposed
accounts for GSU. Utility Associations
note a potential inconsistency between
the NOPR’s proposed GSU definition
and Kentucky Utilities Company’s
instruction that ‘‘GSU transformers are
not used in the generation of power and
thus should not be booked to
production plant accounts’’ (although
their costs may be assigned to
production through the ratemaking
process).71 The Commission proposed
to include GSU transformers on the low
side of the collector system in new Solar
Production and Wind Production
subfunction accounts.72 Utility
Associations ask the Commission to
reconcile this proposal with Kentucky
Utilities Company’s instruction.
40. Clean Energy Associations, for
their part, suggest that the Commission
revise the proposed GSU account
definitions to include all transformer
devices up to and including the MPT
housed in the substation—that is, GSUs
on the high side of the of the collector
system in addition to those on the low
side.73 Clean Energy Associations also
cite to Kentucky Utilities Company,74
69 Id.

at 8–9.
at 17–18.
71 Utility Associations NOPR Comments at 7–8
(citing Kentucky Utilities Co., 85 FERC ¶ 61,274, at
62,112 n.37 (1998) (Opinion No. 432)).
72 NOPR, 180 FERC ¶ 61,050 at P 36; see also id.,
proposed Accounts 338.6 and 338.27.
73 Clean Energy Associations NOPR Comments at
9–10.
74 Id. at 9 (citing Opinion No. 432, 85 FERC at
62,112 n.36 (‘‘[T]he GSU serves no purpose without
70 Id.

Continued

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the Commission’s characterization of
Kentucky Utilities Company in Pacific
Gas & Electric Co.,75 and Order No.
827,76 to argue that the Commission
should expand its GSU accounts to
include the substation MPT and
equipment located beyond the high side
of the substation MPT.
41. Clean Energy Associations also
request clarification about where and
how the substation MPT and equipment
located beyond the high side of the
substation MPT should be recorded.77
Clean Energy Associations suggest that
the proposed collector system
definitions in Accounts 338.5, 338.26,
and 387.5 overlap with the description
for Station Equipment in existing
Account 353.
42. Clean Energy Associations further
request clarification related to reporting
different types of land and construction
costs for non-hydro renewable
generation projects.78 Clean Energy
Associations suggest that the
Commission define or affirm that it is
appropriate to allocate the clearing and
grading, permitting, and site civil costs
across all direct costs (including both
structures and equipment accounts).
Specifically, Clean Energy Associations
suggest clarifying that it is appropriate
to report: (1) improvement and
equipment costs comparably to USofA
Electric Plant Instruction Nos. 8(A) and
9(A) across all direct costs; (2) permits
and privileges in accordance with the
booking of the associated plant for
which the permit is sought; and (3) land
option payments that permit site access,
the generator, and the generator cannot transform
power to the transmission-level voltage without the
GSU.’’)).
75 Id. at 10 (citing Pacific Gas & Electric Co., 106
FERC ¶ 61,144, at P 19 (2004) (‘‘GSU transformers
. . . are located at generation stations and [are]
used solely to increase the voltage of electric energy
produced by generators to the higher voltages
necessary for bulk power transmission to load
centers.’’)).
76 Id. (citing Reactive Power Requirements for
Non-Synchronous Generation, Order No. 827, 81 FR
40793 (June 23, 2016), 155 FERC ¶ 61,277, at P 13
n.31 (2016) (‘‘[T]he generator substation would be
the substation for a wind [or solar] generator that
separates the low-voltage collector system from the
higher voltage elements of the Interconnection
Customer Interconnection Facilities that bring the
generator’s energy to the Point of
Interconnection.’’)).
77 Id. at 10–11 (citing NOPR proposed Accounts
338.5, 338.26, and 387.5 (‘‘This account shall
include all cost of cabling, junction boxes,
connection cabinets, and all facilities that are
installed beyond the high side of the GSU
transformer and the transmission or distribution
point of interconnection.’’) and 18 CFR part 101,
Account 353 (‘‘This account shall include the cost
installed of transforming, conversion, and switching
equipment used for the purpose of changing the
characteristics of electricity in connection with its
transmission or for controlling transmission
circuits.’’)).
78 Id. at 15–17.

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investigation, and permit applications
and/or land lease payments during the
construction period as privileges and
permits under Electric Plant Instruction
No. 3, Components of Construction
Cost, Item 9, or expenses during
construction under Electric Plant
Instruction No. 3.
43. In addition, several commenters
comment on the NOPR’s proposed O&M
accounts. Utility Associations suggest
that wind and solar plants are simpler
to operate than other types of generating
plant, with less distinguishable labor,
and therefore require fewer O&M
accounts to support them than
traditional generation assets.79 They
therefore argue that the Commission
should limit the creation of new O&M
accounts for non-hydro renewables to
those listed in Appendix A to their
comments. Dominion argues that the
Commission should create a robust list
of maintenance accounts sufficient to
meaningfully segregate costs.80
Relatedly, Dominion opposes
elimination of the miscellaneous
expense account for each type of
renewable energy in order to preserve a
place for expenses that do not clearly
fall within other specified accounts.
Clean Energy Associations, for their
part, agree with the NOPR’s proposed
O&M accounts, but urge the
Commission to clarify that the
operations and maintenance costs are
related to Plant booked to Production
Accounts.81 Clean Energy Associations
raise the need for this clarification
because, while the NOPR suggests that
its four proposed maintenance accounts
‘‘would allow for the recording of
maintenance expense for the associated
plant accounts for Solar and Wind
Production,’’ it also suggests that
maintenance of the collector system
‘‘would be similar to the list of items for
Account 593 (Maintenance of Overhead
Lines) (Major Only)) in the Distribution
Expense function’’ and describes wind
and solar collector systems as
‘‘distributive in design. . . .’’ 82
44. Commenters also responded to the
NOPR’s request for comment on
renaming the Other Production account,
how to account for tidal and wave
technologies, and hydrogen accounting
guidance. Utility Associations oppose
the NOPR’s proposal to retitle ‘‘Other
Production’’ to ‘‘Prime Mover
Production.’’ 83 Utility Associations
79 Utility

Associations NOPR Comments at 7, app.

A.
80 Dominion
81 Clean

NOPR Comments at 3.
Energy Associations NOPR Comments at

19–20.
82 Id. (citing NOPR, 180 FERC ¶ 61,050 at P 39
n.78).
83 Utility Associations NOPR Comments at 7.

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suggest that retaining the ‘‘Other
Production’’ account will preserve
existing flexibility for recording assets
in the face of technological change to
record future production assets that do
not meet the definition of either prime
movers or renewable generating assets.
45. Regarding the NOPR’s request for
comment on hydrogen technologies,
Utility Associations and Carl Pechman
both request guidance on accounting for
hydrogen facilities.84 Utility
Associations suggest that hydrogen
equipment costs should be recorded to
Account 339.12 (Miscellaneous Power
Plant Equipment) while hydrogen fuel
costs should be recorded to Account 547
instead of Account 559.3.85 And, while
Utility Associations believe that it is
currently premature to propose new
public utility accounts specifically for
hydrogen use in the electricity industry,
they suggest that new natural gas
pipeline accounts are needed to record
the investments and operating expenses
incurred for hydrogen. They therefore
recommend that the Commission update
the USofA for natural gas pipelines to
include a list of proposed accounts in
Appendix B to their comments.86
46. Last, regarding the NOPR’s request
for comment on tidal and wave
technologies, Carl Pechman advocates
for the Commission to adopt a
forward-looking policy of developing
accounting provisions for new resources
that treats tidal and wave energy
activities as a type of other renewable
production rather than including it
84 Carl Pechman NOPR Comments at 3–4; Utility
Associations NOPR Comments at 9–11.
85 Utility Associations NOPR Comments at 9–11.
86 Those accounts include: (1) Gas Plant Accounts
as Section D—Hydrogen and Other Renewables
under Natural Gas Storage and Processing Plant: (a)
Land and land rights, (b) Structures and
improvements, (c) Hydrogen generation and
conversion equipment, (d) Hydrogen storage
equipment, (e) Biogas cleaning and conditioning
equipment, (f) Other renewable equipment, (g)
Compression and power equipment, (h) Measuring
and regulating equipment Pipelines, (i) Other
equipment Gas Expense; (2) Accounts as Section
D—Hydrogen and Other Renewables under Natural
Gas Storage Terminaling and Processing Expense:
(a) Operation: (i) Operation supervision and
engineering, (ii) Hydrogen equipment and storage
expense, (iii) Biogas Equipment expense, (iv) Other
renewable equipment expense, (v) Compression and
power equipment expense, (vi) Measuring and
regulating equipment expense, (vii) Pipelines
expense, (viii) Other hydrogen and renewables
operating expense, and (b) Maintenance: (i)
Maintenance supervision and engineering, (ii)
Maintenance of structures and improvements, (iii)
Maintenance of hydrogen equipment and storage,
(iv) Maintenance of biogas and other renewable
equipment, (v) Maintenance of compression and
power equipment, (vi) Maintenance of measuring
and regulating equipment, and (vii) Maintenance of
pipelines Maintenance of other equipment. Id., at
app. B.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
within existing Hydraulic Production
accounts.87
3. Commission Determination
47. We adopt the NOPR’s proposals to
create new Production Plant
subfunctions and associated accounts,
with minor revisions, as discussed
below. We disagree with Clean Energy
Associations that accounting treatment
clarity and transparency can be
adequately provided at lesser
administrative burden through issuance
of accounting guidance instead of
creating new renewable subfunctions.88
The existing Other Production
subfunction no longer fully
accommodates the specificities of
modern renewable generation systems.
For instance, no existing Other
Production account describes the
function that collector systems provide
to wind and solar farms—consolidating
power from individual turbines or
panels before interconnection to the
grid. The Commission typically uses
accounting guidance to clarify how best
to account for an item among several
available accounts. Creating new Wind
Production, Solar Production, and Other
Renewable Production subfunctions is
therefore necessary to provide
uniformity, consistency, and
transparency to reduce risk of errors in
accounting and reporting.
48. First, we adopt the NOPR’s
proposals to separate reporting of wind
towers, turbines, foundations, and
transformers. Wind towers, turbines,
foundations, and transformers are
different items with separate purposes
and potentially distinct service lives,
and should therefore be tracked in
separate accounts. While Clean Energy
Associations note that these assets are
often retired together,89 we have
assessed that these assets may feature
distinct depreciation lives supporting
separate accounts. We also note that,
while vendor invoices are used for
recording costs in construction work in
progress that becomes plant in service,
these invoices do not determine the
unitization of plant in service by
account under the USofA instructions.90
49. We also adopt the NOPR’s
proposal to create separate GSU and
inverter accounts within the Solar
Production subfunction. Like the wind
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87 Carl

Pechman NOPR Comments at 4.
Clean Energy Associations NOPR
Comments at 6.
89 Id. at 13, 19.
90 Costs included in capitalization are explained
in 18 CFR part 101, Electric Plant Instruction Nos.
1. Classification of electric plant at effective date of
system of accounts (Major utilities), 2. Electric Plant
to Be Recorded at Cost, 3. Components of
construction cost, and 4. Overhead Construction
Costs.
88 See

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turbine, tower, foundation, and
transformer accounts, establishing
separate accounts is warranted because
solar inverters are both separate
equipment from, and do not serve the
same function as, power station
transformers. We note that we do not
control how vendors describe the work
performed during construction on
invoices, and the company unitizes the
costs (into retirement units) after the
project is closed and records the costs
to the appropriate plant accounts.
Again, we reiterate that vendor invoices
may inform about certain activities
performed during construction, but
asset unitization is performed when the
project is complete and available to be
placed in service.
50. In addition, we adopt the NOPR’s
proposal to create Collector System
accounts within the new Solar
Production and Wind Production
subfunctions. However, we also agree
with Clean Energy Associations that the
definitions of the proposed collector
systems in Account 338.5 and Account
338.26 require certain revisions for
consistency.91 We have revised the
Wind Production subfunction Account
338.26 definition (and the Energy
Storage function Account 387.5
definition) to mirror the Solar
Production collector system definition
in Account 338.5.
51. We decline to grant Clean Energy
Associations’ request that we adopt a
separate Production Plant account for
the substation.92 This equipment should
be recorded either to Account 353
(Station Equipment) for transmission, or
Account 362 (Station Equipment) for
distribution. We note that transmissionlevel substations have historically been,
and will remain, considered
transmission plant for accounting
purposes. While we recognize that this
classification may be inconvenient for
utilities that otherwise own only
Generation or General Plant function
assets, the true function of the
substation—providing transmissionlevel voltage to a wire system—governs
its classification.
52. However, we grant several of
Clean Energy Associations’ requests for
clarification,93 and so clarify account
text as described herein. First, we have
revised the Collector System account
definitions to include static capacitors
and reactors in the same account
91 See Clean Energy Associations NOPR
Comments at 11–12.
92 See id. at 7–8.
93 See id. at 7 (suggesting inclusion of static
capacitors and reactors in the same account), 12
(requesting clarification on the collector system end
point), 8–9 (requesting clarification on DC collector
system recording).

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because they serve similar functions
within collector systems. We note,
however, that reactors can serve
multiple purposes and are therefore
listed in multiple accounts, and should
be recorded to the appropriate account
based on their operational purpose.
Second, we have revised the new
Collector System account definitions
(Accounts 338.5 and 338.26, as well as
Account 387.5 in the new energy storage
function) to indicate that: (1) the
collector system end-point extends up
to, but does not include, the substation
prior to interconnection to the grid; and
(2) to exclude the cost of transformers
and other equipment used to
interconnect to transmission or
distribution lines. We agree with Clean
Energy Associations that this revision is
needed to harmonize the solar and wind
collector system definitions with our
existing accounts for conventional
generation. Third, we clarify that DC
collector systems should be recorded in
the Collector System accounts and
revise the Account 338.5 and 338.26
definitions to remove ‘‘once it has been
stepped up.’’ This revision resolves
confusion and furthers the NOPR’s
intent to include DC collector systems
within the Collector System account
definitions.
53. Next, we decline to provide an
exhaustive list of the equipment that
should be recorded in the Other
Accessory Electrical Equipment
accounts.94 We reiterate that operational
purpose of equipment, rather than
equipment name, determines
appropriate account classification, and
that account equipment lists are meant
to be illustrative, not prescriptive.
Attempting to provide an exhaustive list
of equipment to be recorded to the
Other Accessory Electrical Equipment
account risks over- and under-inclusion
of equipment that should be booked to
that account based on functional
purpose. To further clarify the purposes
of each account, we have revised their
definitions and instructions to
emphasize that Collector System
accounts are for equipment used to
transport and consolidate the power fed
from individual generation units (solar
panels, wind turbines), while the
equipment recorded in the Other
Accessory Electrical Equipment account
supports the generator in the action of
generating power.
54. We also adopt the NOPR’s
proposal to create GSU accounts within
the new Wind Production and Solar
Production subfunctions. We note that,
94 See id. at 17–18 (requesting specification of all
equipment that should be recorded in Other
Accessory Equipment accounts).

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despite commenters’ suggestion to the
contrary,95 this decision is consistent
with Commission precedent in
Kentucky Utilities Company.96 There,
the Commission considered whether the
costs of GSU transformers that step up
voltage to the transmission system 97
should be included in transmission
rates. It determined that, while the costs
of such GSU transformers should be
assigned to generators for rate
purposes,98 for accounting purposes
‘‘GSU transformers are not used in the
generation of power, and thus should
not be booked to production
accounts.’’ 99
55. Utility Associations misread
Kentucky Utilities Company in arguing
that it conflicts with the NOPR’s
proposed GSU account definitions.100
They question how the proposed
Production Plant GSU accounts are
consistent with the Commission’s
statement in Kentucky Utilities
Company that ‘‘GSU transformers are
not used in the generation of power, and
thus should not be booked to
production accounts.’’ 101 This
confusion appears to derive from the
fact that, unlike traditional generation
sources that have a single GSU that
steps-up the generator voltage to
transmission or distribution levels,
renewable plants have two step-up
transformers: one GSU located on the
low voltage side of the collector system,
and another step-up transformer at the
substation, that, as in conventional
power plants, steps up voltage to
connect to the transmission or
distribution system. While these assets
are both step-up transformers, they
serve different functional purposes—
and therefore should be reported to
different accounts. The GSU
transformers at issue in Kentucky
Utilities Company stepped up voltage to
the transmission system.102 The GSU
accounts that we create here for the new
Solar Production and Wind Production
subfunctions instead are designated for
transformers that step up voltage to
95 See Clean Energy Associations NOPR
Comments at 9–10; Utility Associations NOPR
Comments at 7–8.
96 See Opinion No. 432, 85 FERC ¶ 61,274.
97 Id. at 62,109 n.33 (‘‘A GSU transformer is an
electrical device that transforms power from a lower
voltage to a higher voltage. The GSU transformers
in question in this proceeding are those which stepup voltages at the generation level to higher
voltages at the [transmission level].’’)
98 Id. at 62,112.
99 Id. at 62,112 n.37.
100 Utility Associations NOPR Comments at 7–8.
101 Opinion No. 432, 85 FERC at 62,112 n.37.
102 Id. at 62,109 n.33 (specifying that ‘‘[t]he GSU
transformers in question in this proceeding are
those which step-up voltages at the generation level
to higher voltages at the [transmission level].’’).

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support the collector systems. These
GSUs do not directly interconnect with
transmission and distribution power
grids. Therefore, Kentucky Utilities
Company is inapposite. To further
clarify the GSU assets that belong in the
new Production subfunction accounts,
however, we revise Accounts 338.6 and
338.27 (and Energy Storage function
Account 387.6) to expressly exclude
transformers and other equipment that
step up voltage or frequency for the
purposes of transmission or
distribution. Those assets are more
appropriately included in transmission
or distribution Account 353 (Station
Equipment) or Account 362 (Station
Equipment), respectively.
56. Clean Energy Associations also
misread Kentucky Utilities Company.103
They argue that Kentucky Utilities
Company requires the Commission to
include the substation MPT and
equipment located beyond the high side
of the substation MPT within the GSU
accounts. In doing so, Clean Energy
Associations mistake Kentucky Utilities
Company’s holding on rate treatment for
one applying to accounting treatment.
To the contrary, Kentucky Utilities
Company expressly forbade recording
the cost of GSU equipment beyond the
high side of the substation MPT to
production plant accounts, even while
noting that the GSUs serve generators
for rate allocation purposes.104 Clean
Energy Associations’ references to
Pacific Gas & Electric Co. and Order No.
827 are even less relevant.105 In Pacific
Gas & Electric Co., the Commission
distinguished that rate case from
Kentucky Utilities Company in finding
that the facilities in the two cases were
different and held that bulk
transmission lines configured as loop
facilities should be allocated to
transmission rates. The Commission’s
order in Pacific Gas & Electric Co. said
103 Clean Energy Associations NOPR Comments at
9–10.
104 Compare Opinion No. 432, 85 FERC at 62,112
n.37 (‘‘GSU transformers are not used in the
generation of power and thus should not be booked
to production plant accounts.’’) with id. at 62,112
(‘‘[I]t has become increasingly important to
recognize the role that GSUs perform in support of
generation as it pertains to the allocation of costs.’’).
105 See Clean Energy Associations NOPR
Comments at 9–10 (citing Pacific Gas & Electric Co.,
106 FERC ¶ 61,144 at P 19 (‘‘GSU transformers . . .
are located at generation stations and [are] used
solely to increase the voltage of electric energy
produced by generators to the higher voltages
necessary for bulk power transmission to load
centers.’’); Order No. 827, 155 FERC ¶ 61,277 at P
13 n.31 (‘‘[T]he generator substation would be the
substation for a wind [or solar] generator that
separates the low-voltage collector system from the
higher voltage elements of the Interconnection
Customer Interconnection Facilities that bring the
generator’s energy to the Point of
Interconnection.’’).

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nothing about the accounting treatment
for the substation MPT and equipment
located beyond the high side of the
substation MPT.106 The Commission’s
illustrative footnote in Order No. 827,
which required non-synchronous
generators to provide dynamic reactive
power at the high-side of the generator
substation,107 similarly did not disturb
our precedent that transformers used to
step up voltage for the purpose of
transmission or distribution should not
be recorded to Production Plant
accounts.108 Therefore, our decision to
limit the equipment that is recorded in
the new GSU accounts to equipment
that steps up voltage on the low side of
the MPT is consistent with Commission
precedent.
57. In response to Clean Energy
Associations’ concerns about where to
record the substation MPT given alleged
conflict between proposed collector
system definitions in Accounts 338.5,
338.26, and 387.5 and the Station
Equipment in existing Account 353,109
we note first that Clean Energy
Associations misstate the NOPR’s
proposed collector system definition in
Account 338.5.110 The NOPR’s Account
338.5 definition does not overlap with
the definition of Account 353. As
explained above, we have revised the
definitions in Accounts 338.26 and
387.5 to align with the definition in
Account 338.5 at Clean Energy
Associations’ request.111 This change
resolves the overlap with Account 353
that concerned Clean Energy
Associations. Equipment at and beyond
the substation serve transmission and
distribution interconnection functions
and should accordingly be recorded in
the transmission and distribution
accounts.
106 Pacific Gas & Electric Co., 106 FERC ¶ 61,144
at PP 19–20.
107 Order No. 827, 155 FERC ¶ 61,277 at P 13.
108 See Opinion No. 432, 85 FERC at 62,112 n.37
(‘‘GSU transformers are not used in the generation
of power and thus should not be booked to
production plant accounts.’’).
109 Clean Energy Associations NOPR Comments at
10–11 (citing NOPR proposed Accounts 338.5,
338.26, and 387.5; 18 CFR part 101, Account 353).
110 Compare NOPR, proposed Account 338.5
(‘‘This account shall include all cost of cabling,
junction boxes, connection cabinets, and all
facilities and devices (such as static capacitors) that
are used to transport and consolidate the power fed
from individual solar panels, once it has been
stepped-up, to the substation prior to
interconnection to the grid.’’) with Clean Energy
Associations NOPR Comments at 10–11 (quoting
NOPR proposed Accounts 338.5, 338.26, and 387.5
text as: ‘‘This account shall include all cost of
cabling, junction boxes, connection cabinets, and
all facilities that are installed beyond the high side
of the GSU transformer and the transmission or
distribution point of interconnection.’’).
111 See supra P 50; see also Clean Energy
Associations NOPR Comments at 11–12.

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58. Regarding Clean Energy
Associations’ request for clarification on
allocation of clearing and grading,
permitting, and site civil costs,112 we
note that Electric Plant Instruction Nos.
3, 8(A), and 9(A) apply to all plant in
service and have for several decades.
We do not intend to change application
of these instructions in this docket. We
find the text of these instructions to be
sufficient and do not require
modification.
59. We also adopt the NOPR’s
proposal to create O&M accounts to
support the new production
subfunctions, but we consolidate the
specific accounts proposed in response
to comments. We are persuaded by
Utility Associations’ argument that the
new generation subfunctions are
simpler, and less labor intensive to
operate and maintain than steam and
nuclear generation, and that therefore
the limited rate-setting benefits of
separating some of these costs are likely
outweighed by the additional burden
they create.113 We believe that the
accounts that Utility Associations
propose appropriately streamline the
O&M accounts while still providing for
sufficient detail to meaningfully
segregate costs, as requested by
Dominion.114 However, we are also
persuaded by Dominion’s request to
retain the miscellaneous maintenance
expense accounts to house expenses
that do not clearly fall within other
specified accounts, and so create a
miscellaneous expense account
alongside the others proposed by Utility
Associations.
60. As such, we create only those
maintenance accounts recommended by
the Utility Associations,115 plus
miscellaneous maintenance expense
accounts. We therefore also renumber
the maintenance accounts. For solar,
these accounts will now be numbered as
follows: Account 558.7 (Maintenance of
Solar Panels, Structures, and Equipment
(Major only)), Account 558.8
(Maintenance of Computer Hardware
(Major only)), Account 558.9
(Maintenance of Computer Software
(Major only)), Account 558.10
(Maintenance of Communication
Equipment (Major only)), Account
558.11 (Maintenance of Miscellaneous
112 See Clean Energy Associations NOPR
Comments at 15–17.
113 See Utility Associations NOPR Comments at 7,
app. A.
114 Dominion NOPR Comments at 3.
115 We correct the naming convention for the
accounts for maintenance of communication
equipment to refer to ‘‘communication equipment’’
rather than ‘‘communications equipment,’’ as
proposed by Utility Associations, consistent with
references to communication equipment accounts
throughout this rule and the USofA.

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Solar Generation Plant (Major only)),
and Account 558.12 (Maintenance of
Solar Generation Plant (Nonmajor
only)). For wind, these accounts will
now be numbered as follows: Account
558.13 (Operation Supervision and
Engineering), Account 558.14 (Wind
Turbine Generation and Other Plant
Operating Expenses (Major only)),
Account 558.15 (Reserved), Account
558.16 (Rents), Account 558.17
(Operation Supplies and Expenses
(Nonmajor only)), Account 558.18
(Maintenance Supervision and
Engineering (Major only)), Account
558.19 (Maintenance of Wind Turbines,
Structures, and Equipment (Major
only)), Account 558.20 (Maintenance of
Computer Hardware (Major only)),
Account 558.21 (Maintenance of
Computer Software (Major only)),
Account 558.22 (Maintenance of
Communication Equipment (Major
only)), Account 558.23 (Maintenance of
Miscellaneous Wind Generation Plant
(Major only)), and Account 558.24
(Maintenance of Wind Generation Plant
(Nonmajor only)).
61. In addition, in response to Clean
Energy Associations’ comment
regarding the appropriate function for
the new O&M accounts,116 we clarify
that operations and maintenance costs
are related to Plant recorded to
Production Accounts. Our note that
collector systems are distributive in
design was intended to be illustrative of
how these systems operate and not to
indicate that collector systems are part
of the Distribution Plant function.
62. Next, we address the subjects on
which the NOPR requested comment.
We are persuaded by Utility
Associations’ comment that retaining
the ‘‘Other Production’’ account will
preserve existing flexibility for
recording assets in the face of
technological change.117 We therefore
retain the ‘‘Other Production’’ title for
this generation subfunction.
63. In response to comments
regarding accounting treatment for tidal
and wave resources,118 we have
determined that, because these
resources do not fit well within the
existing Hydraulic Production
subfunction, they should be placed
within the new Other Renewable
subfunction. Accordingly, in this final
rule we create an Other Renewable
Production subfunction instead of the
NOPR’s proposed Other Non-Hydro
Renewable Production subfunction.
116 See Clean Energy Associations NOPR
Comments at 19.
117 See Utility Associations NOPR Comments at 7.
118 Carl Pechman NOPR Comments at 3–4.

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64. Lastly, as for hydrogen, we agree
with Utility Associations that existing
and proposed public utility accounts are
sufficient for current and anticipated
uses of hydrogen as an electric fuel or
energy storage medium and that no new
public utility accounts are therefore
needed.119 We reiterate that, for either
electric generation or energy storage, the
recording and reporting of hydrogen
specific fuel, equipment, and operations
and maintenance expenses should
follow the most appropriate account
instructions for the function it is used
to fulfill.
65. Finally, we will not at this time
propose additional guidance for electric
utility hydrogen reporting or new
natural gas pipeline hydrogen accounts.
We will consider the need for such
additional guidance and natural gas
pipeline USofA revisions in separate
proceedings, as necessary.
B. Creation of Energy Storage Function
and Accounts
1. NOPR
66. The Commission proposed a new
USofA function for energy storage in
order to reduce recordkeeping,
depreciation, and retirement burden and
opportunity for error deriving from
energy storage reporting across
generation, transmission, and
distribution functions.120 The
Commission proposed to structure the
new Energy Storage Plant function
similar to those for other USofA
functions, including the new wind,
solar, and other renewable subfunctions,
as follows: (1) Account 387.1 (Land and
Land Rights); (2) Account 387.2
(Structures and Improvements); (3)
Account 387.11 (Miscellaneous Energy
Storage Equipment); (4) Account 387.12
(Asset Retirement Costs for Energy
Storage); (5) Account 387.5 (Collector
System); (6) Account 387.6 (Generator
Step-up Transformers (GSU)); and (7)
Account 387.7 (Inverters). The
Commission also proposed to add a new
Account 387.3 (Energy Storage
Equipment), which would include the
primary energy storage equipment in
this function as described in the
proposed instructions. In addition, the
Commission proposed to create Energy
Storage function plant accounts for
computer hardware, software, and
communication equipment, as described
below.
67. The Commission further proposed
to create an Energy Storage Expense
function within the Operation and
Maintenance Expense Chart of
119 Utility
120 NOPR,

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180 FERC ¶ 61,050 at PP 44, 48–49.

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Accounts, including: (1) Account 577.1
(Operation Supervision and
Engineering); (2) Account 577.4 (Rents);
(3) Account 577.5 (Operation Supplies
and Expenses (Nonmajor only)); (4)
Account 578.1 (Maintenance
Supervision and Engineering (Major
only)); (5) Account 578.2 (Maintenance
of Structures (Major only)); (6) Account
578.4 (Maintenance of Collector
Systems (Major only)); (7) Account
578.5 (Maintenance of Generator Stepup Transformers (Major only)); (8)
Account 578.6 (Maintenance of Inverter
Expenses (Major only)); (9) Account
578.10 (Maintenance of Miscellaneous
Other Energy Storage Plant (Major
only)); (10) Account 578.11
(Maintenance of Other Energy Storage
Plant (Nonmajor only)); (11) Account
577.2 (Operation of Energy Storage
Equipment (Major only)); (12) Account
577.3 (Storage Fuel); and (13) Account
578.3 (Maintenance of Energy Storage
Equipment (Major only)) (as well as the
computer hardware, software, and
communication equipment accounts
described below).121 Lastly, the
Commission proposed reclassifying
pumped storage to be recorded within
the Energy Storage function of the
USofA rather than the Hydraulic
Production subfunction.
2. Comments
68. Utility Associations and Clean
Energy Associations support the NOPR’s
proposal to establish a separate function
for Energy Storage.122 Utility
Associations, however, propose three
revisions regarding Energy Storage
related to functional reporting, O&M
accounts, and pumped storage.
69. First, Utility Associations request
removal of subpart c from Account
387.3, which would require accounting
records to show monthly functional
activity of storage assets, as well as the
NOPR’s proposed functional MWh
reporting on pages 414–16 of Form No.
1.123 Utility Associations argue that
these requirements conflict with the
goal that motivated moving energy
storage to a separate function—
removing burdensome requirements to
track and frequently reclassify storage
assets based on changes in function.124
121 Id.

PP 50–51.
Energy Associations NOPR Comments at
5; Utility Associations NOPR Comments at 11.
123 Utility Associations NOPR Comments at 11–
12.
124 Id. at 11 (citing NOPR, 180 FERC ¶ 61,050 at
P 45 (explaining that ‘‘[b]y creating one new
dedicated storage function, utilities would no
longer be required to track and frequently reclassify
storage assets based on changes in function, and
thus, after the initial burden to implement the
changes proposed to be adopted here, the

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Rather, Utility Associations recommend
following Order No. 784’s approach of
allowing the accounting for energy
storage assets that serve more than one
function to follow the allocation
decisions made in the relevant rate
proceedings.
70. Further, as for the renewables
O&M accounts, Utility Associations
suggest that, given the relative
simplicity of energy storage operations
and maintenance, the Commission
should limit the energy storage O&M
accounts to those listed in Appendix A
to their comments.125
71. Lastly, Utility Associations
recommend against reclassifying
pumped storage assets to the new
Energy Storage function.126 Utility
Associations explain that pumped
storage is not a new technology and fits
more naturally within existing
hydroelectric generation accounts given
similarities in the lives of the facilities,
permitting processes, engineering,
operation, and staffing.
3. Commission Determination
72. We adopt the NOPR’s proposal to
establish a separate function for Energy
Storage, with a few revisions, discussed
below.
73. We agree with Utility Associations
that the proposed instructions to
subpart c of Account 387.3 and the
associated reporting on pages 414–16 of
the FERC Form No. 1 are needlessly
burdensome and contrary to the purpose
of this final rule, and thus remove
them.127
74. We are also again persuaded by
Utility Associations to consolidate the
list of O&M accounts that we create for
energy storage given the comparative
operational simplicity of storage
systems,128 similar to our consolidation
of the renewable production O&M
accounts.129 However, we add a
miscellaneous maintenance account to
the list proposed by Utility
Associations. The new accounts will
now be as follows: Account 578.2
(Maintenance of Energy Storage
Equipment and Structures (Major only)),
Account 578.3 (Maintenance of
Computer Hardware (Major only)),
continuing compliance burden would be
significantly reduced.’’)).
125 Id. at 13, app. A.
126 Id. at 13.
127 See id. at 11–12.
128 Again we correct the naming convention for
the account for maintenance of communication
equipment to refer to ‘‘communication equipment’’
rather than ‘‘communications equipment,’’ as
proposed by Utility Associations, consistent with
references to communication equipment accounts
throughout this rule and the USofA.
129 See Utility Associations NOPR Comments at
13.

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Account 578.4 (Maintenance of
Computer Software (Major only)),
Account 578.5 (Maintenance of
Communication Equipment (Major
only)), Account 578.6 (Maintenance of
Miscellaneous Other Energy Storage
Plant (Major only)), and Account 578.7
(Maintenance of Other Energy Storage
Plant (Nonmajor only)).
75. Last, we are persuaded by Utility
Associations’ request not to reclassify
pumped storage assets to the new
Energy Storage function.130 We agree
with Utility Associations that pumped
storage assets better fit within existing
hydroelectric production accounts given
the nature of these assets. This decision
is particularly reasonable given our
prior decision to streamline the Energy
Storage function O&M accounts that we
otherwise create in this final rule—the
hydroelectric O&M accounts are better
tailored to the relative complexity of
operating and maintaining pumped
storage assets.
C. Accounting Treatment for Renewable
Energy Credits
1. NOPR
76. The Commission proposed a
number of USofA revisions to codify
treatment of RECs.131 The Commission
proposed to retitle General Instruction
No. 21 (Allowances) to Allowances and
Renewable Energy Credits (RECs), and
to update the instruction to include REC
reporting and correct typos. These
proposed revisions include: (1)
proposing to remove the reference to the
Clean Air Act in Part A to make the
instruction less restrictive and adding
reference to the proposed new accounts
described below; (2) moving the last
sentence of Part A to the beginning of
Part B; (3) amending Parts A and C to
refer to historical cost to make the
instruction consistent with other
existing regulatory text in the USofA; 132
(4) correcting Part D to remove an
erroneous repeated reference to ‘‘from
inventory’’; (5) updating the text in Part
E to include references to RECs in
addition to allowances and in Part F to
clarify the inventory accounting for
RECs; (6) replacing the language
included in existing Part G with
language that would instead provide
guidance for cases in which allowances
and RECs may be considered as
prepayments; (7) moving the existing
language in Part G addressing penalties
to Part H, and removing the reference to
the EPA to make the instruction
applicable to similar items created by
130 See

id.

131 NOPR,

180 FERC ¶ 61,050 at P 52.
CFR part 101, General Instruction No. 21
(Allowances).
132 18

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other regulatory bodies; (8) moving and
updating the existing language in Part H
to a newly proposed Part I that would
address gains and losses on dispositions
of allowances and RECs; and (9) adding
a new Part J that would address the
revenues for RECs associated with the
sale of energy.
77. Similarly, the Commission
proposed to revise the text to Accounts
158.1 (Allowance Inventory) and 158.2
(Allowances Withheld) to remove
references to the Environmental
Protection Agency, to reference
historical cost, and to include a new
note to address prepayments in
accordance with the proposed text in
General Instruction No. 21.133 The
Commission also proposed to renumber
Account 509 (Allowances) to Account
509.1, delete the reference to sulfur
dioxide in that account, and create for
RECs two new inventory accounts and,
under the Steam Power Generation
subfunction, two new expense accounts:
Account 158.3 (Bundled Renewable
Energy Credits Inventory), Account
158.4 (Unbundled Renewable Energy
Credits Inventory), Account 509.2
(Bundled Renewable Energy Credits),
and Account 509.3 (Unbundled
Renewable Energy Credits).134 And,
consistent with the newly proposed
instructions in Part I of General
Instruction No. 21, the Commission
proposed to add Account 411.11 (Gains
from the Disposition of RECs) and
Account 411.12 (Losses from the
Disposition of RECs). Last, the
Commission clarified that the
Commission considered RECs to be
inventory, and noted that Commission
accounting and reporting regulations
trump conflicting regulations by other
accounting authorities.
2. Comments
78. Five parties commented on the
NOPR’s proposal to codify accounting
treatment for RECs. These comments
address: (1) the need for revisions or
additional accounts to capture
information on a broader range of credit
mechanisms; (2) placement of REC
expense accounts within the USofA; (3)
interaction with REC treatment by other
governing bodies; and (4) timing
questions related to implementation,
recovery, and REC expiration. RESA
notes the similarities between the
NOPR’s REC proposals and those
recommended by RESA in emphasizing
its support for the NOPR overall.135
133 NOPR,

180 FERC ¶ 61,050 at PP 53–57.
use the term ‘‘bundled’’ to convey that the
RECs are sold with their associated energy, and the
term ‘‘unbundled’’ to convey that the RECs are sold
separately from the energy.
135 RESA NOPR Comments at 5.
134 We

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PG&E and SDG&E, Utility Associations,
and Dominion, however, suggest that
the Commission host a technical
conference on REC accounting treatment
to ensure workability in light of the
diversity of REC instruments.136
79. Utility Associations and Carl
Pechman request revisions to the
NOPR’s proposals to capture data on
utilities’ investments in a broader range
of environmental credit mechanisms.
Utility Associations argue that the
proposed retitling of General Instruction
No. 21 to Allowances and Renewable
Energy Credits and corresponding
changes to the text of the instruction
and related accounts do not fully reflect
the scope of developments in the
industry.137 Rather, Utility Associations
recommend that the Commission extend
the provisions of the USofA to consider
a broader variety of environmental
credits that are either used to: (1) avoid
or reduce greenhouse gas emissions to
the atmosphere; or (2) convey
environmental attributes of renewable
electricity generation. Utility
Associations also suggest that the
Commission could use a proposed
technical conference to further identify
underlying characteristics of these types
of instruments that, if met, would
qualify for accounting in the same
manner as allowances and RECs. Carl
Pechman echoes this request, suggesting
broadening new account definitions to
incorporate Zero Emissions Credits
(ZEC) and carbon offsets.138
80. Carl Pechman further questions
the NOPR’s proposal to create a single
category for ‘‘allowances’’ without more
detail.139 Carl Pechman suggests
accounting for such allowances together
without distinction misses an
opportunity to make valuable data about
utility investments in diverse
environmental credits available to
Public Utility Commissions and other
interested stakeholders.
81. Utility Associations also question
the placement of the new Allowance
expense accounts within the USofA.140
They recommend that the Commission
place the new Allowances account
within the Other Power Supply expense
subfunction rather than within the
Steam Power Generation subfunction.
Utility Associations explain that,
because RECs, unlike sulfur dioxide
allowances, typically do not derive from
136 Dominion NOPR Comments at 4–5; PG&E and
SDG&E NOPR Comments at 1, 2, 5; Utility
Associations NOPR Comments at 18.
137 Utility Associations NOPR Comments at 19–
20.
138 Carl Pechman NOPR Comments at 1, 4.
139 Id. at 6–9.
140 Utility Associations NOPR Comments at 20–
21.

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steam power generation, the Steam
Power Generation subfunction is not an
appropriate place for those costs to be
reported.
82. In addition, some commenters
voice concerns about alignment between
the NOPR’s REC accounting treatment
and that of other regulatory bodies.
First, several commenters urge the
Commission to consider the Financial
Accounting Standards Board’s ongoing
work to address the underlying
economic and accounting issues
associated with RECs (and other similar
instruments) before issuing any final
rule or guidance.141 Utility Associations
further advocate for the Commission to
strive to align the final rule’s
requirements and Generally Accepted
Accounting Principles (GAAP), to the
extent possible, to avoid costs of dual
recordkeeping.142
83. These commenters also made
several suggestions with respect to state
ratemaking processes. First, PG&E and
SDG&E request that the Commission’s
general instructions concerning REC
reporting under the USofA explicitly
clarify that RECs recorded to any FERC
account are not intended to impact the
retail rates of public utilities.143 In
addition, PG&E and SDG&E request the
Commission to explicitly consider
instances where regulatory recovery
occurs at the time of renewable electric
energy production, and reconsider its
decision in Order No. 552 precluding
the use of inventory methods in
Commission filings that reflect the
effects of the ratemaking treatment
granted by state commissions.144 PG&E
and SDG&E and Utility Associations
argue that, where the cost of the REC is
bundled with electric energy and
recovery from retail customers at the
time of renewable electricity energy
generation, the Commission should
allow the entity to charge the full cost
of the bundled product to Account 555
(Purchased Power) at the time of energy
usage.145 Commenters argue that doing
so is necessary to ensure that accounting
reflects the economic effects of the state
ratemaking treatment and that the
revenue and expense associated with
the RECs match.
84. Further, Utility Associations and
Dominion comment on the treatment of
expired RECs. Utility Associations
request specific guidance on how to
report expired RECs that are no longer
141 Carl Pechman NOPR Comments at 9; PG&E
and SDG&E NOPR Comments at 1; Utility
Associations NOPR Comments at 18–19.
142 Utility Associations NOPR Comments at 19.
143 PG&E and SDG&E NOPR Comments at 2–5.
144 Id. at 5.
145 Id.; Utility Associations NOPR Comments at
22–23.

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eligible to be used to comply with the
applicable renewable energy standard
for which they were initially created.146
They recommend that expired RECs be
recorded in Account 411.12, Losses
from Disposition of RECs. Dominion
emphasizes that RECs may be created or
purchased for reasons unrelated to
compliance with a specific renewable
energy standard, and therefore requests
that the Commission adopt an expired
RECs definition flexible enough to
account for potential REC benefits aside
from renewable energy standard
application.147
85. Utility Associations are also
concerned about the flexibility of the
NOPR’s proposed REC accounting
treatment as applied to REC valuation
methodologies. Utility Associations
worry that the NOPR’s proposal to
account for RECs as inventory and the
issuance of RECs from inventory on a
vintage basis using a monthly weighted
average of historical cost determination
risks mismatch with the variety of REC
markets and treatment.148 Therefore,
Utility Associations advocate for the
Commission to allow for more flexibility
in valuation method to align the
Commission’s accounting requirements
with compliance requirements, business
practices, and retail ratemaking
treatments.
86. Lastly, noting the diversity in
current accounting practices and
ratemaking treatment for RECs and other
similar instruments across the utility
industry, Utility Associations
recommend prospective adoption of any
final rule or accounting guidance related
to RECs in order to allow for an
adequate transition period for
utilities.149 Such prospective adoption
would, according to Utility
Associations, ensure utilities’ existing
accounting and reporting treatment
continues to align with their current
ratemaking treatment, while also
providing utilities time to transition
operational and accounting practices for
future impacts on ratemaking and
avoiding unnecessary additional cost
and complexity.

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3. Commission Determination
87. We adopt the NOPR’s proposal to
codify accounting and reporting
treatment for RECs, with a few
revisions, discussed below.
146 Utility

Associations NOPR Comments at 21–

22.
147 Dominion

NOPR Comments at 4.
Associations NOPR Comments at 21.
149 Id. at 20.
148 Utility

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88. Despite several commenters’
requests,150 we decline to host a
technical conference on REC treatment
implementation. We note that the
majority of REC comments received on
the NOPR do not conflict with the
NOPR’s proposed REC accounting
treatment but rather relate to
practicalities of rule implementation
and matters outside the area of
accounting and reporting. This rule
addresses those comments that require
deviation from the NOPR’s proposals,
specifically by broadening relevant
instructions in the USofA and creating
accounts to accommodate all types of
environmental credits. Any accounting
and reporting questions that public
utilities may have after the issuance of
this final rule can be directed to the
Commission’s Chief Accountant seeking
informal or formal accounting guidance
in a separate docket.
89. As noted above, we make a few
amendments to the NOPR’s proposed
accounting treatment for RECs. First, in
response to Utility Associations’ and
Carl Pechman’s concerns about
inclusion of other non-REC
environmental items,151 we have
decided to update the name of the
proposed Renewable Energy Credit
accounts to ‘‘Environmental Credits.’’
This retitling will clarify that these
accounts are for all types of
environmental credits, including ZECs
and other allowances, and not just those
classified as RECs. These accounts will
provide for the recording of any type of
environmental credit and allow
companies to maintain granularity as
needed (e.g., by designating subaccounts
or other codes for different types of
environmental credits unique to their
operations).
90. However, we decline to make
additional granular accounting
mandatory, as Carl Pechman
requests.152 Such additional granularity
is not necessary. The USofA is a
standard framework on which a utility’s
accounting system is to be based in
order to support the Commission’s
statutory responsibilities. However,
utilities are not precluded from tailoring
their accounting systems to their own
needs, which is a standard practice, by
using subaccounts or other codes to
track more granular detail for
managerial or additional regulatory
purposes. Therefore, we adopt the
150 See Dominion NOPR Comments at 4–5; PG&E
and SDG&E NOPR Comments at 1, 2, 5; Utility
Associations NOPR Comments at 18.
151 Carl Pechman NOPR Comments at 1, 4; Utility
Associations NOPR Comments at 19–20.
152 Carl Pechman NOPR Comments at 6–9.

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NOPR’s proposed changes to General
Instruction No. 21.
91. Next, we are persuaded by Utility
Associations’ request to place the
expense accounts for Environmental
Credits in the Other Power Supply
expenses sub-function rather than the
Steam Generation subfunction.153 We
agree that, because environmental
credits are not generally the product of
steam generation, their expenses do not
belong in the Steam Generation
subfunction. We have accordingly
renamed and renumbered these
accounts to Account 555.2 (Bundled
Environmental Credits) and Account
555.3 (Unbundled Environmental
Credits).
92. The other concerns raised by
commenters relate to implementation
practicalities rather than the NOPR’s
proposed accounting treatment itself.
We believe that this final rule provides
sufficient clarification to address these
concerns. However, if any concerns
remain, they can be addressed through
subsequent informal or formal
accounting guidance issued by the
Commission’s Chief Accountant.
93. The first set of these
implementation concerns relates to the
potential for inconsistency between
Commission accounting treatment and
that employed by other regulatory
bodies.154 These concerns seem to
derive primarily from the NOPR’s
proposal to treat RECs as inventory.
94. Our decision to treat
environmental credits as inventory is
consistent with the Commission’s longstanding policy, first stated in Order No.
552, of treating emission allowances as
inventory, which the Commission has
since extended to other environmental
credits. Moreover, the primary purpose
of our accounting rules is to facilitate
ratemaking processes, not necessarily to
align with other regulators’ accounting
practices, which may be designed to
serve different objectives.
Environmental credits, like allowances,
are government-created tradeable
property rights designed to promote
environmental objectives that store
value and are often utilized in a period
other than that in which they are
acquired. In this sense, environmental
credits operate for utilities as an
inventoriable asset similar to the value
of assets recorded in Account 151 (Fuel
Stock (Major Only)), or Account 154
(Plant Materials and Operating
Supplies). Generally, if another
153 See Utility Associations NOPR Comments at
20–21.
154 See id. at 18–19; Carl Pechman NOPR
Comments at 9; PG&E and SDG&E NOPR Comments
at 1.

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accounting authority’s treatment
conflicts with the accounting and
financial reporting needed by the
Commission to fulfill its statutory
responsibilities, then the Commission’s
accounting and reporting regulations
prevail.155 Finally, while this rule
directs utilities to treat environmental
credits as inventory, we recognize that
there may be situations in which
utilities have different accounting or
rate treatment as required by their state
or other regulatory bodies. Utilities can
record regulatory assets or liabilities to
record any differences between
accounting and ratemaking treatment, or
maintain separate records to
accommodate the accounting treatment
required by the different regulatory
bodies (though, as for any tariff-driven
deviation from standard accounting and
FERC Form instructions, utilities must
disclose such alternative accounting in
their FERC Form reports). We also
clarify, in response to PG&E and
SDG&E’s request,156 the accounting in
this rulemaking is not intended to
impact retail rates, as indicated above.
95. Next, we turn to commenters’
various timing concerns. We are
unpersuaded by Utility Associations’
and PG&E and SDG&E’s concerns about
how to report bundled REC costs that
are recovered from retail customers at
the time of renewable electricity energy
generation.157 Existing regulatory
accounts are readily available when
costs incurred in one ratemaking period
need to be recovered or expensed in
another.158 Changes to the NOPR’s
accounting proposal are therefore not
needed to address these concerns.
96. As for Utility Associations’
concerns about where to record expired
RECs,159 we agree that expired RECs
should be recorded in new Account
411.12 (Losses from Disposition of
Environmental Credits). This treatment
is consistent with the new General
Instruction No. 21 Allowances and
155 See Order No. 552, FERC Stats. & Regs.
¶ 30,967 at 30,801 (‘‘If GAAP conflicts with the
accounting and financial reporting needed by the
Commission to fulfill its statutory responsibilities,
then GAAP must yield. GAAP cannot control when
it would prevent the Commission from carrying out
its duty to provide jurisdictional companies with
the opportunity to earn a fair return on their
investment and to protect ratepayers from excessive
charges and discriminatory treatment.’’).
156 PG&E and SDG&E NOPR Comments at 2–5.
157 Id. at 5; Utility Associations NOPR Comments
at 22–23.
158 See, e.g., Account 182.3 (Other Regulatory
Assets) and Account 254 (Other Regulatory
Liabilities). These regulatory accounts are
designated for amounts that are probable to be
included in a different period for purposes of
developing the rates.
159 See Utility Associations NOPR Comments at
21–22.

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Environmental Credits, Part I. Similarly,
in response to Dominion’s concerns
about the non-statutory use of expired
RECs,160 we note that General
Instruction No. 21, Part I, indicates that
losses on speculative trading should be
recorded in Account 426.5 (Other
Deductions). As such, no further
revision to the accounting treatment for
environmental credits is warranted to
address recording of expired RECs.
97. Regarding Utility Associations’
inventory valuation concerns,161 we
note that our preference for weighted
average cost has been in place for
Allowances since Order No. 552, which
the Commission has consistently
applied to environmental credits in the
decades since. However, we emphasize
again that if specific state law or tariff
provisions require utilities to use a
different inventory method, the
economic reality of the transaction
governs, with divergence from standard
practice noted and explained in the
FERC Form Nos. 1 and 3–Q disclosures.
98. Lastly, we clarify for Utility
Associations that, as for all final rules,
this final rule will apply only
prospectively and will allow utilities an
adequate transition period, as discussed
further below.162
D. Creation of Computer Hardware,
Software, and Communication
Equipment Accounts
1. NOPR
99. The Commission proposed new
accounts in each function and
subfunction for computer hardware,
software, and communication
equipment.163 The USofA was updated
in 2005 to include accounts for
recording computer hardware, software,
and communication equipment owned
by regional transmission organizations
(RTO), but did not create comparable
accounts for non-RTO public utilities
and licensees to report these types of
assets.164 Consequently, non-RTO
public utilities do not record computer
hardware, software, and communication
equipment uniformly, with many
utilities recording these assets in general
accounts (e.g., Account 303
(Miscellaneous Intangible Plant) and
Account 391 (Office Furniture and
Equipment)). To eliminate ambiguity
and ensure greater consistency and
160 Dominion

NOPR Comments at 4
Associations NOPR Comments at 21.
162 See id. at 20.
163 NOPR, 180 FERC ¶ 61,050 at P 58.
164 Accounting & Financial Reporting for Public
Utilities Including RTOs, Order No. 668, 70 FR
77627 (Dec. 30, 2005), FERC Stats. & Regs ¶ 31,199
(2005) (cross-referenced at 113 FERC ¶ 61,276),
rehearing denied, Order No. 668–A, 71 FR 28513
(May 16, 2006), 115 FERC ¶ 61,080 (2006).
161 Utility

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transparency in accounting and
reporting, the Commission proposed
including computer hardware, software,
and communication equipment
accounts in each different functional
area, including the general function.
100. The Commission proposed to
add three plant accounts and three
maintenance accounts to all functions
and subfunctions that currently lack
them, including the new Renewable
Generation subfunctions and the new
Energy Storage function.165 These
accounts are: Accounts 315.1, 324.1,
334.1, 338.9, 338.30, 339.9, 345.1, 351.1,
363.1, 387.8, and 397.1 (Computer
Hardware); Accounts 315.2, 324.2,
334.2, 338.10, 338.31, 339.10, 345.2,
351.2, 363.2, 387.9, and 397.2
(Computer Software); Accounts 315.3,
324.3, 334.3, 338.11, 338.32, 339.11,
345.3, 351.3, 363.3, 387.10, and 397.3
(Communication Equipment); Accounts
513.1, 531.1, 544.1, 553.1, 558.13,
558.33, 559.12, 578.7, 592.2, and 935.1
(Maintenance of Computer Hardware
(Major only)); Accounts 513.2, 531.2,
544.2, 553.2, 558.14, 558.34, 559.13,
578.8, 592.3, 935.2 (Maintenance of
Computer Software (Major only)); and
Accounts 513.3, 531.3, 544.3, 553.3,
558.15, 558.35, 559.14, 578.9, 592.4,
935.3 (Maintenance of Communication
Equipment (Major only)). The
Commission added (Major only) to the
account names for existing
Transmission Expenses Maintenance
Accounts 569.1, 569.2, 569.3, consistent
with the proposed accounts. Because
the RTO function only exists for RTOs
and independent system operators, the
Commission did not propose this
designation on its accounts (i.e.,
Accounts 576.2, 576.3, and 576.4).
These accounts have the same
descriptions, instructions, and items as
the existing RTO and Transmission
function accounts of the same title.
101. The Commission also proposed
adding a new Electric Plant Instruction
No. 17, Integrated computer hardware,
software, and communication
equipment.166 The instruction
explained that where computer
hardware, software, and communication
equipment is integrated as part of a
larger retirement unit, it shall be
recorded in the property account of the
retirement unit purchased. It further
clarified that, if this computer hardware,
software, or communication equipment
is not integrated, Plant Instruction No.
10 should be followed.
102. Lastly, the Commission sought
comment on whether the Commission
should also create computer hardware,
165 NOPR,
166 Id.

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software, and communication accounts
for natural gas pipelines, oil pipelines,
and centralized service companies.167
2. Comments
103. Dominion, Clean Energy
Associations, and Utility Associations
commented on the NOPR’s proposal to
create new accounts within existing
functions for computer hardware,
software, and communication
equipment. Dominion and Utility
Associations appear to conditionally
support the NOPR’s proposals, with
some requested revisions, while Clean
Energy Associations oppose them.168
104. Clean Energy Associations
question whether the proposed accounts
are warranted, alleging that they will
add administrative burden with few
expected benefits.169 Clean Energy
Associations suggest that these costs
could better be recorded to Other
Accessory Electric Equipment. In the
alternative, Clean Energy Associations
suggest that the Commission should
confirm through accounting guidance
that the scheduled retirements approach
that most utilities use for non-structures
and improvements related to General
Plant may be used for computer
hardware, software, and communication
equipment Production accounts.
105. Dominion, in contrast, supports
the proposed changes regarding
computer hardware and communication
equipment, but raises three concerns
regarding software accounting
treatment.170 First, Dominion believes
that software should remain in Account
303 despite the potential for some
inconsistency in accounting and
reporting of computer software between
functions. Second, because software is
an intangible asset and does not have a
depreciable service life similar to
production plant, Dominion argues that
it is more appropriate to recognize the
amortization of software in Account 404
(Limited Term Plant Amortization) than
Account 403 (Depreciation Expense).
Third, Dominion asserts that the
NOPR’s proposed accounting guidance
conflicts with recent guidance issued by
the Commission’s Chief Accountant
regarding cloud computing, and
Dominion states that it agrees with the
guidance in that order.171 Last,
Dominion argues that one function
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167 Id.

P 61.
Clean Energy Associations NOPR
Comments at 14–15; Dominion NOPR Comments at
3; Utility Associations NOPR Comments at 14.
169 Clean Energy Associations NOPR Comments at
14–15.
170 Dominion NOPR Comments at 3–4.
171 Id. at 4 (citing Guidance on Accounting for
Implementation Costs Incurred in a Cloud
Computing Arrangement that is a Service Contract,
Docket No. AI20–1–000 (Dec. 20, 2019)).
168 See

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having different instructions on how to
handle software does not warrant a
change to all other functions and
subfunctions.172 If software is to be
recorded to different functions,
Dominion believes that the Commission
should issue guidance on how to
account for software that supports more
than one function—specifically,
whether to use the General function or
whether allocations to the functions are
required.
106. Utility Associations also support
creation of these new plant accounts,
and recommend that balance amounts
for computer hardware, software, and
communication equipment that can be
readily identified as dedicated to a
particular function be transferred to the
new accounts.173 However, Utility
Associations note that these assets may
by nature share functionality, and even
if not, it may be difficult to determine
that equipment supports a sole
functional area. Where computer
hardware, software, or communication
equipment is not clearly dedicated to a
sole function, Utility Associations
suggest that it should be recorded in
General Plant.
107. In addition, Utility Associations
make a number of comments on specific
proposed accounts. First, they suggest
that the Commission remove item 1
‘‘Personal Computers’’ entirely or
rename it ‘‘Computers and Similar
Items’’ to avoid implying that all
personal computers must be tracked
functionally.174 Utility Associations
explain that personal computers are
generally not tracked functionally due
to their short lives, low cost, and
frequent transfer among personnel
supporting different functional
operations. Eliminating or broadening
the item would mitigate the large,
disproportionate burden that functional
tracking of personal computers would
require. Next, Utility Associations
recommend allowing utilities to use
Accounts 356, 358, 365, and 367 to
record fiber optic cable used for
transmission and distribution purposes.
Utility Associations explain that fiber
optic cable provides protective
capabilities (shield and grounding,
vibration and cable failure detection)
and, when used for transmission and
distribution, has a longer life than other
communication devices more consistent
with traditional overhead and
underground conductors and devices.
Therefore, Utility Associations argue
that retaining the ability to continue to
record fiber optic cable to plant
NOPR Comments at 4.
Associations NOPR Comments at 14.
174 Id. at 14–17.

Accounts 356, 358, 365 and 367 better
aligns depreciation to its appropriate
life span. Last, Utility Associations
recommend that the Commission’s Chief
Accountant amend Accounting Release
No. 15, Vintage Year Accounting for
General Plant Accounts (AR–15), to
allow public utilities currently applying
the principles of AR–15 to vintaged
General Plant accounts for computer
hardware and communication
equipment to continue that practice for
assets that will now be accounted for in
the new functional accounts. Utility
Associations explain that this
amendment will allow utilities to
continue to record ‘‘auto-retirements’’ of
assets that are fully amortized and
eliminate the need to track small
individual items of property.
108. Utility Associations and
Dominion also responded to the NOPR’s
request for comment on the need to
create computer hardware, software,
and communication equipment
accounts in the USofA for centralized
service companies. Utility Associations
recommend adding computer hardware,
software, and communication accounts
to the USofA and FERC Form No. 60 for
centralized service companies to better
align their reporting with associated
operating companies.175 Dominion also
requests that if software is to be
recorded to the different functions, the
Commission should issue guidance on
how centralized service companies
should account for software that
supports more than one function—that
is, whether the use of the General
function would be appropriate or
whether allocations to the functions are
required.176
109. LEPA responded to the NOPR’s
request for comment on the need to
create computer hardware, software,
and communication equipment
accounts in the USofA for oil pipelines.
LEPA opposes creation of such new
accounts for oil pipelines, arguing that
doing so would create needless burdens
for oil pipelines that would far outweigh
any perceived benefit.177
3. Commission Determination
110. We adopt the NOPR’s proposal to
create new accounts for computer
hardware, software, and communication
equipment within existing functions
that do not already include them.
111. Several commenters questioned
whether it is necessary or warranted to
create these new accounts, in all or in

172 Dominion

175 Id.

173 Utility

176 Dominion

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177 LEPA

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part.178 First, we disagree with Clean
Energy Associations and Dominion that
these new accounts are not
warranted.179 We recognize that creating
these new accounts may create initial
implementation burden for utilities, but
we find that separate functional
classification of such costs is necessary
to improve uniformity, consistency, and
transparency in accounting and
reporting of such assets and related
activities, and to better inform the
ratemaking process. Additionally, to
address the Utility Associations’
comment regarding transfer of existing
balance amounts for computer
hardware, software, and communication
equipment,180 we clarify that if utilities
cannot readily identify functional level
of detailed balances of plant with
associated accumulated depreciation,
such balances may reside in the
accounts initially used by the utilities.
112. We also disagree with
Dominion’s suggestion that software
should remain in Account 303 as
provided in the prior guidance on cloud
computing issued by the Commission’s
Chief Accountant in Docket No. AI20–
1–000.181 This guidance was consistent
with then-available accounts within the
USofA. In this prior accounting
guidance, the Commission’s Chief
Accountant specifically stated that
utilities should record implementation
costs for cloud computing in Account
303 ‘‘provided such costs are not
specifically provided for in other utility
plant accounts.’’ 182 In the instant
rulemaking, the Commission now
provides functional plant accounts
specifically designated for software,
therefore superseding the prior
accounting guidance in Docket No.
AI20–1–000. As such, we also reject
Dominion’s request to provide for
amortization of software in Account
404,183 and instead direct utilities to
record associated depreciation expense
to Account 403, which includes
depreciation for all classes of
depreciable electric plant. We also
clarify that where software supports
178 See Clean Energy Associations NOPR
Comments at 14–15; Dominion NOPR Comments at
3–4; Utility Associations NOPR Comments at 14–
17.
179 See Clean Energy Associations NOPR
Comments at 14–15; Dominion NOPR Comments at
4 (arguing that one function having different
instructions on how to handle software does not
warrant a change to all other functions and
subfunctions).
180 See Utility Associations NOPR Comments at
14.
181 See Dominion NOPR Comments at 3–4.
182 Guidance on Accounting for Implementation
Costs Incurred in a Cloud Computing Arrangement
that is a Service Contract, Docket No. AI20–1–000,
at 3 (Dec. 20, 2019) (emphasis added).
183 See Dominion NOPR Comments at 3–4.

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more than one function, it can be
recorded to Account 397.2 (General
Plant Software).
113. To address Utility Associations’
comments about computer hardware,
software, and communication
equipment that serves multiple
functions,184 we clarify that utilities
may record such assets based on the
assets’ predominant use or function, or,
alternatively, in the new General Plant
accounts. Concerning Utility
Associations’ comment related to
personal computers,185 we clarify that
account lists are illustrative and not
prescriptive; personal computers should
therefore only be recorded in the
functional computer accounts if the
specific computer’s retirement unit
serves that predominant function, such
as one issued to a transmission or
distribution line worker. In the case of
personal computers that are mostly used
by employees for general purposes, such
computers can be recorded in the new
General Plant account.
114. To address Utility Associations’
comment about fiber optic cables,186 we
note that the recording of fiber optic
cables should follow the same
classification criteria as discussed
above, and be recorded based on their
purpose and function. For example,
fiber optic cables used as
communication equipment should be
recorded in the new functional accounts
for communication equipment.
115. To address Utility
Associations’187 and Clean Energy
Associations’188 comments related to
the application of vintage accounting as
discussed in AR–15, we note that
vintage accounting is the same as
scheduled retirements approach. The
appropriateness of vintage depreciation
is considered on a case-by-case basis
within depreciation rate case
proceedings.
116. Finally, we note Utility
Associations and Dominion’s comments
requesting new accounts or guidance for
centralized service companies 189 and
LEPA’s comments opposing creation of
such accounts for oil pipelines.190 We
will consider whether future guidance
or amendments to the USofAs for
centralized service companies and
natural gas companies are warranted.
184 See Utility Associations NOPR Comments at
14–17.
185 See id.
186 See id. at 15–17.
187 Id.
188 Clean Energy Associations NOPR Comments at
15.
189 See Dominion NOPR Comments at 3; Utility
Associations NOPR Comments at 18.
190 LEPA NOPR Comments at 2–4.

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69309

E. Reporting
1. NOPR
117. To accommodate the proposed
changes to the USofA explained above,
the Commission proposed to amend
FERC Form Nos. 1, 1–F, and 3–Q
(electric) to include the new
subfunctions for Wind, Solar, and Other
Non-Hydro Renewable as well as a new
Energy Storage function within the
plant and operations and maintenance
expense sections of the forms, including
the schedules for depreciation.191 Each
subfunction and function would include
the accounts as described above. The
currently existing functional accounts
for energy storage would be removed
(Accounts 348, 351, 363, 548.1, 562.1,
570.1, and 584.1) or replaced (Accounts
553.1 and 592.2).
118. The proposed reporting changes
to FERC Form Nos. 1, 1–F, and 3–Q
(electric) would result in changes to
centralized service company reporting
in FERC Form No. 60, Schedule XVI—
Analysis of Charges for Service—
Associate and Non-Associate
Companies, because the FERC Form No.
60 summarizes the functional and subfunctional O&M accounts detailed in
FERC Form Nos. 1, 1–F, and 3–Q
(electric).192 As such, these proposed
changes to FERC Form No. 60 consist of
new rows for the summarized totals of
the proposed new Energy Storage
function and Generation sub-functions
O&M accounts.
119. The Commission also proposed
to amend FERC Form Nos. 1, 1–F, and
3–Q (electric) to include RECs as part of
the instructions and titles wherever
allowances are discussed.193 Further, it
proposed to consolidate inputs for both
sulfur dioxide and nitrogen oxides
(NOX) in the existing Allowances
schedule,194 to include inputs for both
bundled and unbundled RECs, and to
amend the related title for Account 509
to read as Account 509.1.195 The
Commission proposed to add separate
gain and loss accounts to the statement
of income for RECs.196
191 NOPR, 180 FERC ¶ 61,050 at P 62, App. B:
FERC Form Nos. 1/1–F at 204–207, 219, 321–322,
FERC Form No. 1 at 227, 336, 352, 354, 401a, FERC
Form No. 1–F at 21, 24, FERC Form No. 3–Q
(electric) at 208, 324a, 324b.
192 Id. at P 63, App. B: FERC Form No. 60 at 304–
305a.
193 Id. at P 64, App. B: FERC Form Nos. 1/1–F at
320, FERC Form No. 1 at 2, 110–111, 120–121,
228a, 229a, FERC Form No. 1–F at 4, 10–11, 15–
16.
194 Id. at App. B: FERC Form No. 1 at 228a–229a
amended, pages 228b–229b deleted.
195 Id. at App. B: FERC Form Nos. 1/1–F at 320,
FERC Form No. 1–F at 15.
196 Id. at App. B: FERC Form Nos. 1/3–Q (electric)
at 114, FERC Form No. 1–F at 6.

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120. The Commission further
proposed to amend FERC Form Nos. 1,
1–F, and 3–Q (electric) to include new
plant and maintenance expense
accounts for computer hardware,
software, and communication
equipment within all functions and
subfunctions (including the general
function).197 In the Depreciation and
Amortization of Electric Plant schedule
section B (Basis for Amortization
Charges), the Commission proposed to
eliminate the first two sentences and the
word software from the third sentence
as these clauses would no longer be
applicable to software.198
121. Finally, the Commission
proposed to consolidate the several
statistical pages for different classes of
large production generators into one
statistical page to also include hydro
and non-hydro renewables.199 The
Commission also proposed to amend the
energy storage statistical pages to
remove references in the instructions
and columns related to cost
functionalization.200

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2. Comments
122. Clean Energy Associations
suggest that the NOPR’s proposed
changes to the USofA and FERC Form
No. 1 have the potential to increase the
burden on public utilities that are
subject to the USofA requirements, but
clarify that if public utilities that are
subject to the USofA are supportive of
the NOPR’s proposed reporting changes,
it does not object to the additional
requirements.201
123. Utility Associations note that the
NOPR proposed to combine all large
generating assets for FERC Form No. 1
reporting purposes into one statistical
page.202 Utility Associations
recommend that the Commission keep
existing statistical plant pages 402–03
and 406–07 unchanged and instead add
new pages for reporting large solar,
wind, and other non-hydro renewables
larger than 10 MW. Utility Associations
argue that, because the vast majority of
the reporting requirements on the
existing pages are not applicable to
solar, wind, and other non-hydro
renewable generating assets,
consolidating the information for
generating plant statistics on one page
197 Id. at P 65, App. B: FERC Form Nos. 1/1–F at
204–207, 320–323, FERC Form No. 3–Q (electric) at
325.
198 Id. at App. B: FERC Form No. 1 at 336.
199 Id. at P 62, App. B: FERC Form No. 1 at 402–
03 amended, pages 406–07 deleted.
200 Id. at App. B: FERC Form No. 1 at 414–20.
201 Clean Energy Associations NOPR Comments at
3.
202 Utility Associations NOPR Comments at 23–
24.

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adds undue complexity that will
complicate preparation and review. In
addition, echoing their comments on the
NOPR’s energy storage provisions (that
the functional MWh reporting on pages
414–16 of FERC Form No. 1 contradict
the NOPR’s goal in establishing a new
storage function), Utility Associations
recommend that the Commission
modify FERC Form No. 1 pages 414–16
to eliminate columns d, e, and f, which
show functional MWhs delivered.
124. Utility Associations also note a
number of ministerial errors in the
NOPR related to reporting.203 Those
errors include: (1) proposed line 35.46
on the FERC Form No. 1 and 1–F page
should identify 339.13 instead of
338.13; (2) proposed line 10.5 on the
FERC Form No. 3–Q page 324a should
be re-labeled to remove the word
‘‘Renewables’’ from ‘‘Wind Renewables
Generation—Maintenance (558.25–
558.35)’’ to ensure consistent naming
convention with proposed lines 10.1,
10.2 and 10.4; (3) the summation
referenced in proposed line 21.4 on
FERC Form No. 3–Q page 325 should be
changed from ‘‘Enter Total of lines 21
thru 21.4’’ to ‘‘Enter Total of lines 21
thru 21.3’’; and (4) on pages 320–23 of
FERC Form No. 1 and 1–F: (a) proposed
line 79.15 should be modified to
‘‘Maintenance of Other Accessory
Electrical Equipment’’ instead of ‘‘Other
Accessory Electrical Equipment’’; (b)
proposed line 79.37 should list Account
558.33 instead of Account 558.31; (c)
proposed line 79.38 should list Account
558.34 instead of Account 558.32; (d)
proposed line 79.39 should list Account
558.35 instead of Account 558.33; and
(e) proposed line 79.40 should list
Account 558.36 instead of Account
558.34.
3. Commission Determination
125. We adopt the NOPR’s proposed
changes to the FERC forms, with minor
revisions, discussed below. First, in
keeping with other revisions made in
this final rule, we update references in
FERC Form Nos. 1, 1–F, and 3–Q
(electric) to the proposed Other NonHydro Renewable subfunction to refer
instead to the Other Renewable
subfunction. We also update references
to RECs in FERC Form Nos. 1, 1–F, and
3–Q (electric) to instead reference
environmental credits, as appropriate.
126. In response to Clean Energy
Associations’ concerns about potential
increased burden resulting from the
NOPR’s proposed reporting
requirements,204 while sensitive to the
203 Id.,

at app. C.
note that Clean Energy Associations
qualified their objection to the NOPR’s proposed
204 We

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administrative burdens our rules create,
we find that the clarity, transparency,
consistency, and uniformity benefits of
this final rule, including its reporting
requirements, outweigh the potential
burdens of reporting.
127. We agree with Utility
Associations’ request to maintain
statistical plant pages 402–03 and 406–
07 and instead add new pages for
reporting renewable generating assets
larger than 10 MW.205 Accordingly, we
add a new renewable generating plant
statistical page 404 to FERC Form No. 1.
The NOPR’s proposal to consolidate
these forms was intended to simplify
the reporting burden associated with
this final rule. After considering Utility
Associations’ comment, we find that
refraining from consolidation better
reduces administrative burdens.
128. Lastly, we accept all of Utility
Associations’ proposed ministerial
revisions 206 in order to correctly reflect
the Commission’s intent in proposing
the NOPR and effectuate the purpose of
this final rule.
F. Other Issues
1. Account Numbering
a. Comments
129. Utility Associations and
Dominion take issue with the number of
digits that the NOPR proposed to
include for new accounts. Specifically,
both commenters recommend using
four-digit accounts rather than the fivedigit accounts (for example, using 338.1
rather than 338.10) proposed in the
NOPR to avoid the cost and time that
modifying accounting software to allow
for five-digit accounts will require.207
b. Commission Determination
130. While we recognize Utility
Associations’ and Dominion’s concerns
that the proposed five-digit numbering
reporting requirements. See Clean Energy
Associations NOPR Comments at 3 (‘‘The Clean
Energy Associations also note that the extensive
changes to the USofA and FERC Form No. 1
proposed in the USofA NOPR actually have the
potential to increase the burden on public utilities
that are subject to the USofA requirements; if public
utilities that are subject to the USofA are supportive
of the significant reporting changes proposed in the
USofA NOPR that they would have to bear, Clean
Energy Associations do not object to these
additional requirements.’’). We also note that Utility
Associations, whose members are subject to the
USofA, appear to support the reporting proposals.
See Utility Associations NOPR Comments at 1, 24
(explaining that Utility Associations support the
NOPR’s provisions ‘‘except as noted in [their]
specific comments[,]’’ and not otherwise objecting
to the NOPR’s reporting proposals).
205 Utility Associations NOPR Comments at 23–
24.
206 Id., at app. C.
207 Dominion NOPR Comments at 2; Utility
Associations NOPR Comments at 6.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
increases implementation burdens to
update accounting software,208 we
nevertheless find five-digit numbering
to be the least burdensome way to
implement needed changes because
creating these new accounts without
using five-digit numbering would
require complete overhaul of the
USofA’s numbering system. In addition,
we find that the need for and benefit
from these new accounts, as discussed
above, justifies the burden caused by the
proposed numbering.
2. Issues Beyond the Scope of This
Rulemaking
a. Comments
131. Some commenters raise issues
that were not addressed in the NOPR.
Clean Energy Associations urge the
Commission to convene a technical
conference, issue guidance, or act on the
NOI in Docket No. RM22–2–000 on
reactive power compensation issues,
and otherwise to confirm that the cost
of equipment that supports the
production and provision of reactive
power service should be used to support
reactive power compensation that is
based on the current American Electric
Power methodology.209 RESA requests
that the Commission make additional
modifications to the USofA in this or a
subsequent rulemaking to include
accounts associated with competitive
market function activities (i.e., the
provision of default supply service).210
Carl Pechman suggests that the
Commission adopt an on-going process
to evaluate accounting needs required to
support decarbonization of the electric
system.211 In addition, Carl Pechman
suggests evaluating whether existing
accounting protocols for generation
assets provide sufficient fidelity to
provide adequate information on capital
cost of pollution control and
decarbonization investments (such as
carbon capture and storage).
b. Commission Determination
132. The NOPR did not propose
reforms related to these issues raised by
commenters. Therefore, these issues are
outside the scope of this proceeding and
will not be addressed here.

avoid the need to restate or refile
financial statements from prior years.212
Specifically, Dominion suggests a twoyear implementation window between
rulemaking issuance and
implementation date given the
significant time and expense that
implementing the rulemaking’s changes
will require.213 Utility Associations also
request guidance on how utilities
should transfer historical balances to the
new accounts when implementing the
Commission’s order, and propose
providing for the transfer of the
historical balances to the new accounts
in the current year without restating
balances for prior years and for
disclosure in footnotes in reports filed
with the Commission, including FERC
Form No. 1, describing the amounts
transferred.214
134. Several commenters also request
that the Commission allow utilities to
continue to apply the previously
approved depreciation rates applicable
to the prior accounts in the new
accounts until depreciation rates are
approved for the new accounts.215
Utility Associations explain that this
would enable the continued
depreciation of assets using approved
depreciation rates until a utility can
propose new rates for review and
approval.
135. Last, Utility Associations suggest
that the Commission should allow
jurisdictional utilities with formula
rates to update their formula rates to
comply with the Commission’s order
updating the USofA through a singleissue filing either under FPA section
205 or a compliance filing.216 Utility
Associations note that permitting singleissue filings would allow affected
utilities to update their formula rates
solely for the purpose of complying
with this final rule, thereby providing
the necessary clarity that the remainder
of the filed rate would not be subject to
litigation.
2. Commission Determination
136. We require regulated entities to
implement the requirements of this final
rule by January 1, 2025. These changes
are therefore prospective, as
requested.217 We will not require

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G. Proposed Compliance Procedures
1. Comments
133. Several commenters request that
the rule’s accounting and reporting
requirements apply prospectively to
208 See Dominion NOPR Comments at 2; Utility
Associations NOPR Comments at 6.
209 Clean Energy Associations NOPR Comments at
5.
210 RESA NOPR Comments at 5–11.
211 Carl Pechman NOPR Comments at 2.

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212 Id. at 6; Dominion NOPR Comments at 2–3;
PG&E and SDG&E NOPR Comments at 1, 5.
213 Dominion NOPR Comments at 5.
214 Utility Associations NOPR Comments at 6
(stating that its proposed treatments would be
consistent with the treatment that the Commission
previously approved in Order No. 784).
215 Dominion NOPR Comments at 2–3; Utility
Associations NOPR Comments at 7.
216 Utility Associations NOPR Comments at 4–5,
24.
217 Id. at 6; Dominion NOPR Comments at 2–3;
PG&E and SDG&E NOPR Comments at 1, 5.

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69311

retroactive reporting in the FERC Form
Nos. 1 and 3–Q of these accounting
changes, nor restatement of prior years
in the initial Forms under
implementation of the new accounts.
Therefore, public utilities must use the
accounting treatment codified in this
rule in all applicable filings starting in
the first quarter of 2025. We have
chosen the January 1, 2025,
implementation date despite
Dominion’s request for two years to
implement the changes 218 in order to
timely respond to the need for this final
rule’s changes while providing a
reasonable implementation period that
coincides with a new accounting and
reporting cycle. This extended
implementation schedule will also
ensure that smaller entities subject to
our accounting and reporting
requirements have sufficient time to
update their accounting and reporting
software. In response to Utility
Associations’ request for guidance on
how utilities should transfer historical
balances to the new accounts,219 we
agree that the historical balances should
be transferred to the new accounts in
the current year without restating
balances for prior years, and that the
amounts transferred should be disclosed
in the utilities’ FERC Forms filed with
the Commission.
137. We agree with commenters that
existing depreciation rates should apply
to the newly classified plant going
forward, to be revisited in a timely
manner in the utility’s next relevant
depreciation rate case.220 This includes,
as noted above, vintage depreciation
rates being applied to non-General
Plant, and current amortization rates
being treated as vintage depreciation
with identical rates. We will consider
on a case-by-case basis the
appropriateness of this depreciation
method going forward as with any
depreciation rate case, and take into
account all of the appropriate
information relevant to retirement units
in the account, including the accuracy
of historic accounting and
supplementary property records in
contested depreciation rate cases.
138. We also agree with Utility
Associations 221 that utilities affected by
218 Dominion

NOPR Comments at 5.
Associations NOPR Comments at 6
(stating that its proposed treatments would be
consistent with the treatment that the Commission
previously approved in Order No. 784).
220 See Dominion NOPR Comments at 2–3; Utility
Associations NOPR Comments at 7.
221 See Utility Associations NOPR Comments at
4–5, 24 (citing Promoting Transmission Investment
through Pricing Reform, Order No. 679, 71 FR
43294 July 31, (2006), 116 FERC ¶ 61,057, at PP
191–193, order on rehearing, Order No. 679–A, 72
219 Utility

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this final rule may seek to update their
rates on a single-issue basis given the
limited scope of the requirements in this
final rule.222 We therefore will allow
jurisdictional utilities with formula
rates to seek to update their formula
rates to comply with this rule through
either a single-issue filing under FPA
section 205 or as part of a utility’s
section 205 filing to update formula
rates involving other matters. We note,
however, that, as we do not issue this
rule under FPA section 206, FPA
section 206 compliance filings are
neither a required nor appropriate
response to this final rule; compliance
rather requires appropriate accounting
for items subject to the accounting
treatment in rate filings. We also
emphasize that, as for other accounting
rulemakings, nothing in this rule should
be construed as pre-granting authority
for rate recovery in a rate proceeding.223

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V. Information Collection Statement
139. The information collection
requirements contained in this final rule
are subject to review by the Office of
Management and Budget (OMB) under
section 3507(d) of the Paperwork
Reduction Act of 1995.224 OMB’s
regulations require approval of certain
information collection requirements
imposed by agency rules.225 Upon
approval of a collection of information,
OMB will assign an OMB control
number and expiration date.
Respondents subject to the filing
requirements of this rule will not be
penalized for failing to respond to these
collections of information unless the
collections of information display a
valid OMB control number.
140. This final rule requires
jurisdictional entities as detailed in 18
CFR part 101 (Uniform System of
Accounts Prescribed for Public Utilities
FR 1152 (Jan. 10, 2007), 117 FERC ¶ 61,345 (2006),
order on rehearing, 119 FERC ¶ 61,062 (2007)).
222 See Indicated RTO Transmission Owners, 161
FERC ¶ 61,018, at PP 13–14 (2017); see also See
Public Utility Transmission Rate Changes to
Address Accumulated Deferred Income Taxes,
Order No. 864, 84 FR 65281 (Nov. 7, 2019), 169
FERC ¶ 61,139, at PP 2, 18 (2019), order on
rehearing, Order No. 864–A, 85 FR 27681 (May 11,
2020), 171 FERC ¶ 61,033 (2020).
223 See Accounting, Financial Reporting, & Rate
Filing Requirements for Asset Retirement
Obligations, Order No. 631, 68 FR 19610 (Apr. 21,
2003), 103 FERC ¶ 61,021, at P 64 (2003).
224 44 U.S.C. 3507(d).
225 5 CFR 1320.11.

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and Licensees Subject to the Provision
of the Federal Power Act, General
Instructions) to update, modify, and add
accounts. The updates within the USofA
are also required in the respective forms
(FERC Form Nos. 1, 1–F, 3–Q (electric),
and 60) that are filed with the
Commission.
141. Interested persons may obtain
information on the reporting
requirements by contacting Ellen
Brown, Office of the Executive Director,
Federal Energy Regulatory Commission,
888 First Street NE, Washington, DC
20426 via email (DataClearance@
ferc.gov) or telephone ((202) 502–8663).
142. Title: Annual Report of Major
Electric Utilities, Licensees, and Others
(FERC Form No. 1), Annual Report for
Nonmajor Public Utilities and Licensees
(FERC Form No. 1–F), Quarterly
Financial Report of Electric Utilities,
Licensees (FERC Form No. 3–Q
(electric)), Annual Reports of
Centralized Service Companies (FERC
Form No. 60).
Action: Revision of collections of
information in accordance with Docket
No. RM21–11–000.
OMB Control Nos.: 1902–0021 (FERC
Form No. 1) and 1902–0029 (FERC Form
No. 1–F), 1902–0205 (FERC Form No. 3–
Q (electric)), and 1902–0215 (FERC
Form No. 60).
Respondents: Public utilities and
licensees and centralized service
companies who are not exempt or
waived from filing per 18 CFR parts 141
and 369.
Frequency of Information Collection:
Annually (FERC Form Nos. 1, 1–F, and
60); quarterly (FERC Form No. 3–Q).
Necessity of Information: The reforms
in this final rule adjust the USofA to
account for changes in the industry,
particularly around renewable
generation.
Internal Review: The Commission has
reviewed the changes and has
determined that such changes are
necessary. These requirements conform
to the Commission’s need for efficient
information collection, communication,
and management within the energy
industry. The Commission has specific,
objective support for the burden
estimates associated with the
information collection requirements.
143. The Commission estimates a onetime burden due to the revisions in
FERC Form Nos. 1, 1–F, 3–Q (electric),

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and 60 reflected in the final rule in
Docket No. RM21–11–000, but estimates
that the ongoing burden following the
implementation will be consistent with
the current collection estimates. The
burden estimates below are included in
two tables, the first table showing the
one-time implementation burden
required to update, add, and modify
accounts related to the final rule and the
second table showing the ongoing
annual burden to record and report on
each account in the FERC Form Nos. 1,
1–F, 3–Q (electric), and 60.
144. The one-time implementation
burden includes updating, adding, and
modifying accounts to be compliant
with the final rule in Docket No. RM21–
11–000. This includes updates to FERC
Form Nos. 1, 1–F, 3–Q (electric), and 60
for the creation of new accounts and
production subfunctions for wind, solar,
and other renewable generating assets;
establishment of a new functional class
for energy storage accounts; codification
of the accounting treatment of
environmental credits; and creation of
new accounts within existing functions
for computer hardware, software, and
communication equipment. The
Reporting section IV.E of this document
indicates which forms and pages will be
affected by the categorized proposed
changes.
145. The estimates below were
calculated using previous final rules
combined with the Commission’s best
estimate of the required effort to update,
modify, or add accounts within the
USofA. We estimate that, on average, it
will take 20 minutes to create or
transition an account to comply with
the requirements listed in this final rule.
FERC Form No. 1 requires 132 account
changes, FERC Form No. 1–F requires
132 account changes, and FERC Form
No. 60 requires 11 account changes. The
changes to FERC Form No. 3–Q
(electric) are reflected in the
calculations for FERC Form No. 1 and
1–F because the quarterly reports are
generally a subset of the annual filings
required by FERC Form No. 1 and 1–F.
The changes above are reflected in the
one-time implementation burden
estimate listed in Table 1 below.226
226 The burden numbers in the table are rounded
to 1 decimal place, and the costs are rounded to the
nearest dollar.

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TABLE 1—RM21–11–000 FINAL RULE—ONE-TIME IMPLEMENTATION BURDEN, IN YEAR 1
Requirement

Form
Form
Form
Form

Number of
respondents

Annual
number of
responses per
respondent

Total
number of
responses

Average burden &
cost per
response 227

Total annual burden
hours & cost

Annual
cost per
respondent
($)

(1)

(2)

(1) * (2) = (3)

(4)

(3) * (4) = (5)

(5) ÷ (1)

No. 1 ......................................
No.1–F ...................................
No. 3–Q electric 228 ...............
No. 60 ....................................

Total for Implementation Burden.

217
2
221
42

1
1
3
1

217
2
663
42

44 hrs.; $4,004 ...........
44 hrs.; $4,004 ...........
0 hrs.; $0 ....................
3.7 hrs.; $336.70 ........

9,548 hrs.; $868,868 ............
88 hrs.; $8,008 .....................
0 hrs.; $0 ..............................
155.4 hrs.; $14,141.40 .........

$4,004
4,004
0
336.70

........................

........................

924

.....................................

9,791.4 hrs.; $891,017.40 ....

........................

146. The Commission estimates that
the ongoing burden in years 2 and
beyond will be consistent with the
current burden estimates related to
FERC Form Nos. 1, 1–F, 3–Q (electric),

and 60 because, although the accounts
are changing, the data historically has
been recorded and documented under
different account names: therefore, after
the initial implementation of the

changes, respondents will likely revert
to the current burden estimates. The
estimated ongoing burden is shown in
Table 2 below.

TABLE 2—RM21–11–000 FINAL RULE—ANNUAL ONGOING BURDEN (CURRENT), STARTING IN YEAR 2
Requirement

Form
Form
Form
Form

Number of
respondents

Annual
number of
responses per
respondent

Total
number of
responses

Average burden &
cost per
response 229

Total annual burden
hours & cost

Annual
cost per
respondent
($)

(1)

(2)

(1) * (2) = (3)

(4)

(3) * (4) = (5)

(5) ÷ (1)

No. 1 ......................................
No.1–F ...................................
No. 3–Q electric ....................
No. 60 ....................................

217
2
221
42

1
1
3
1

217
2
663
42

1,182 hrs.; $107,562 ..
136 hrs.; $12,376 .......
168 hrs.; $15,288 .......
78 hrs.; $7,098 ...........

256,494 hrs.; $23,340,954 ...
272 hrs.; $24,752 .................
111,384 hrs.; $10,135,944 ...
3,276 hrs.; $298,116 ............

$107,562
12,376
45,864
7,098

Total Ongoing Burden (current)

........................

........................

924

.....................................

371,426 hrs.; $33,799,766 ...

........................

148. The Commission is required to
prepare an Environmental Assessment
or an Environmental Impact Statement
for any action that may have a
significant adverse effect on the human
environment.230 No environmental
consideration is necessary for the
promulgation of a rule that addresses
information gathering, analysis, and
dissemination,231 or that addresses
accounting.232 This final rule addresses
accounting. In addition, this final rule
involves information gathering,
analysis, and dissemination. Therefore,
this final rule falls within categorical
exemptions provided in the

149. The Regulatory Flexibility Act of
1980 (RFA) 233 generally requires a
description and analysis of final rules
that will have significant economic
impact on a substantial number of small
entities. The RFA mandates
consideration of regulatory alternatives
that accomplish the stated objectives of
a proposed rule and minimize any
significant economic impact on a
substantial number of small entities.234
The Small Business Administration
(SBA) sets the threshold for what
constitutes a small business. Under
SBA’s size standards,235 electric

227 The average burden and cost per response is
calculated using the hourly wage figures for FERC
staff. The Commission estimates that the costs for
the Commission are comparable to those in
industry. Commission staff average salary plus
benefits totals $188,922 or $91 per hour.
228 The Commission assumes that the one-time
burden for the FERC Form No. 3–Q is incorporated
into the calculation of FERC Form No. 1 because
quarterly filings are typically a subset of the annual
filings.
229 The average burden and cost per response is
calculated using the hourly wage figures for FERC
staff. The Commission estimates that the costs for

the Commission are comparable to those in
industry. Commission staff average salary plus
benefits totals $188,992 or $91 per hour.
230 Regulations Implementing the National
Environmental Policy Act, Order No. 486, 52 FR
47897 (Dec. 17, 1987), FERC Stats. & Regs.
Preambles 1986–1990 ¶ 30,783 (1987) (crossreferenced at 41 FERC ¶ 61,284).
231 See 18 CFR 380.4(a)(5).
232 See id. 380.4(a)(16).
233 5 U.S.C. 601–612.
234 Id. 603(c).
235 13 CFR 121.201.

236 The total population of 2020 FERC Form No.
1 filers totaled 221. We used a statistical sample
size of 67 companies that produces a 95%
confidence level.
237 The total population of 2020 FERC Form No.
1–F filers totaled 2.
238 The FERC Form No. 3–Q are quarterly filings,
which are typically a subset of the annual filings.
The Commission assumes that the 3–Q filers are
generally consistent with FERC Form No. 1 filers.
239 The total population of 2020 FERC Form No.
60 filers totaled 42. We used a statistical sample
size of 29 companies that produces a 95%
confidence level.

VI. Environmental Analysis

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Commission’s regulations.
Consequently, neither an environmental
impact statement nor an environmental
assessment is required.

generators definitions of ‘‘small’’ range
from 250–1,150 employees based on the
type of generation. For the purpose of
our analysis, we use the 1150 employee
threshold NAICS Code: 221115 Wind
Electric Power Generation (this will
cover all categories of electric
generators) that is used for solar, wind,
geothermal, biomass, and ‘‘other’’
generators because the proposed rules
accounting changes are particularly
relevant for these types of generation.
150. In our analysis, we utilized
previous submissions of the FERC Form
Nos. 1,236 1–F,237 3–Q (electric),238 and
60 239 filers to create populations of
companies to determine the number of
small entities. The Commission found
that, of this population, approximately
88% percent of companies filing FERC
Form No. 1, 50% of companies filing

147. In this final rule, besides the
noted revisions, the Commission used
the numbers provided in the NOPR.

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VII. Regulatory Flexibility Act

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

FERC Form No. 1–F, and approximately
69% of companies filing FERC Form No.
60, qualify as ‘‘small’’ using the
definition provided by SBA. The
Commission believes that this rule will
not have a significant economic impact
on a substantial number of small
entities, and therefore no regulatory
flexibility analysis is required.
151. According to SBA guidance, the
determination of significance of impact
‘‘should be seen as relative to the size
of the business, the size of the
competitor’s business, and the impact
the regulation has on larger
competitors.’’ 240 We do not consider the
estimated cost to be a significant
economic impact. As a result, we certify
that this final rule will not have a
significant economic impact on a
substantial number of small entities.
VIII. Document Availability
152. In addition to publishing the full
text of this document in the Federal
Register, the Commission provides all
interested persons an opportunity to
view and/or print the contents of this
document via the internet through the
Commission’s Home Page (http://
www.ferc.gov).
153. From the Commission’s Home
Page on the internet, this information is
available on eLibrary. The full text of
this document is available on eLibrary
in PDF and Microsoft Word format for
viewing, printing, and/or downloading.
To access this document in eLibrary,
type the docket number excluding the
last three digits of this document in the
docket number field.
154. User assistance is available for
eLibrary and the Commission’s website
during normal business hours from
FERC Online Support at (202) 502–6652
(toll free at 1–866–208–3676) or email at
[email protected], or the
Public Reference Room at (202) 502–
8371, TTY (202) 502–8659. Email the
Public Reference Room at
[email protected].

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IX. Effective Date and Congressional
Notification
These regulations are effective
January 1, 2025. The Commission has
determined, with the concurrence of the
Administrator of the Office of
Information and Regulatory Affairs of
OMB, that this rule is not a ‘‘major rule’’
as defined in section 351 of the Small
Business Regulatory Enforcement
Fairness Act of 1996.
240 U.S. Small Business Administration, A Guide
for Government Agencies How to Comply with the
Regulatory Flexibility Act, at 18 (May 2012), https://
www.sba.gov/sites/default/files/advocacy/rfaguide_
0512_0.pdf.

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List of Subjects in 18 CFR Part 101
Electric power, Electric utilities,
Reporting and recordkeeping
requirements, Uniform system of
accounts.
By the Commission.
Issued: June 29, 2023
Kimberly D. Bose,
Secretary.

In consideration of the foregoing, the
Commission amends Part 101, Chapter I,
Title 18, Code of Federal Regulations, as
follows:
PART 101—UNIFORM SYSTEM OF
ACCOUNTS PRESCRIBED FOR
PUBLIC UTILITIES AND LICENSEES
SUBJECT TO THE PROVISIONS OF
THE FEDERAL POWER ACT
1. The authority citation for part 101
continues to read as follows:

■

Authority: 16 U.S.C. 791a–825r, 2601–
2645; 31 U.S.C. 9701; 42 U.S.C. 7101–7352,
7651–7651o.

2. Under ‘‘General Instructions’’,
revise Instruction 21 to read as follows:

■

General Instructions
*

*
*
*
*
21. Allowances and environmental
credits.
A. Public utilities owning allowances
and environmental credits for
operational purposes, shall account for
such allowances and environmental
credits at historical cost in account
158.1, Allowance Inventory, account
158.2, Allowances Withheld, account
158.3, Bundled Environmental Credits
Inventory, or account 158.4, Unbundled
Environmental Credits Inventory, as
appropriate.
B. Allowances and environmental
credits acquired for speculative
purposes shall be accounted for in
account 124, Other Investments. When
purchased allowances and
environmental credits acquired for
speculative purposes become eligible for
use in different years, and the allocation
of the purchase cost cannot be
determined by fair value, the purchase
cost allocated to allowances and
environmental credits of each vintage
shall be determined through use of a
present-value based measurement. The
interest rate used in the present-value
measurement shall be the utility’s
incremental borrowing rate, in the
month in which the allowances and
environmental credits are acquired, for
a loan with a term similar to the period
that it will hold the allowances and
environmental credits and in an amount
equal to the purchase price.
C. The underlying records supporting
operational allowances and

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environmental credits recorded in
account 158.1, account 158.2, account
158.3, and account 158.4 shall be
maintained in sufficient detail at
historical costs and provide the number
of allowances and environmental credits
and the related cost by vintage year,
including allowances and
environmental credits acquired at zero
cost.
D. Issuances from inventory included
in account 158.1, account 158.2,
account 158.3, and account 158.4 shall
be accounted for on a vintage basis
using a monthly weighted-average
method of historical cost determination.
The cost of eligible allowances and
environmental credits not used in the
current year, shall be transferred to the
vintage for the immediately following
year.
E. Account 158.1 shall be credited
and account 509, Allowances, debited
concurrent with the monthly remittance
of the allowances to be charged to
expense based on each month’s
emissions. Account 158.3 and account
158.4 shall be credited and account
555.2, Bundled Environmental Credits,
and account 555.3, Unbundled
Environmental Credits, debited,
respectively, so that the cost of the
environmental credits to be remitted for
the year is charged to expense based on
each month’s usage. This may, in
certain circumstances, require allocation
of the cost between months on a
fractional basis.
F. In any period in which actual
emissions exceed the amount allowable
based on eligible allowances owned, the
utility shall estimate the cost to acquire
the additional allowances needed and
charge account 158.1 with the estimated
cost and credit the proper liability
account. In any period in which a utility
records its estimated amount of required
environmental credits, the utility shall
debit account 158.3 or account 158.4
with the estimated cost and credit the
proper liability account. When
differences between the estimated and
actual costs become known, the
adjustments should be made through
account 158.1, account 158.3, and
account 158.4, as well as account 509,
account 555.2, and account 555.3 within
a single month, as appropriate.
G. When a prepayment is made for
allowances or environmental credits,
the payment is debited to account 165,
Prepayments. This accounting is not
intended to influence the outcome of
any rate treatment.
H. Penalties assessed by any
authoritative agencies shall be charged
to account 426.3, Penalties.
I. Gains on dispositions of allowances
and environmental credits, other than

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
those held for speculative purposes,
shall be accounted for as follows. First,
if there is uncertainty as to the
regulatory treatment, the gain shall be
deferred in account 254, Other
Regulatory Liabilities, pending
resolution of the uncertainty. Second, if
there is certainty as to the existence of
a regulatory liability, the gain will be
credited to account 254, with
subsequent recognition in income when
reductions in charges to customers
occur or the liability is otherwise
satisfied. Third, all other gains will be
credited to account 411.8, Gains from
Disposition of Allowances, or account
411.11, Gains from Disposition of
Environmental Credits. Losses on
disposition of allowances and
environmental credits, other than those
held for speculative purposes, shall be
accounted for as follows. Losses that
qualify as regulatory assets shall be
charged directly to account 182.3, Other
Regulatory Assets. All other losses shall
be charged to account 411.9, Losses
from Disposition of Allowances, or
account 411.12, Losses from Disposition
of Environmental Credits. (See
Definition No. 31.) Gains or losses on
disposition of allowances and
environmental credits held for
speculative purposes shall be
recognized in account 421,
Miscellaneous Nonoperating Income, or
account 426.5, Other Deductions, as
appropriate.
J. Revenues for environmental credits
associated with the sale of energy shall
be recorded in the appropriate operating
revenue account.
*
*
*
*
*
■ 3. Under ‘‘Electric Plant Instructions’’,
add Instruction 17 to read as follows:
Electric Plant Instructions

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*

*
*
*
*
17. Integrated computer hardware,
software, and communication
equipment. Where computer hardware,
software, and communication
equipment is integrated as part of a
larger retirement unit, it shall be
recorded in the property account of the
retirement unit purchased. This shall be
done consistently with electric plant
instruction 10.
■ 4. In the list of accounts under ‘‘Under
Balance Sheet Chart of Accounts’’,
under ‘‘Assets and other debits,’’ under
section 3 ‘‘Current and Accrued Assets’’,
add accounts 158.3 and 158.4 to read as
follows:
Balance Sheet Chart of Accounts
*

*
*
*
*
3. Current and Accrued Assets
*
*
*
*
*

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158.3 Bundled environmental
credits inventory.
158.4 Unbundled environmental
credits inventory.
*
*
*
*
*
■ 5. Under Balance Sheet Accounts:
■ i. Revise Accounts 108, 111, 158.1,
and 158.2; and
■ ii. Add accounts 158.3 and 158.4.
The additions and revisions read as
follows:
Balance Sheet Accounts
*

*

*

*

*

108 Accumulated provision for
depreciation of electric utility plant (Major
only).

A. This account shall be credited with
the following:
(1) Amounts charged to account 403,
Depreciation Expense, or to clearing
accounts for current depreciation
expense for electric plant in service.
(2) Amounts charged to account
403.1, Depreciation expense for asset
retirement costs, for current
depreciation expense related to asset
retirement costs in electric plant in
service in a separate subaccount.
(3) Amounts charged to account 421,
Miscellaneous Nonoperating Income, for
depreciation expense on property
included in account 105, Electric Plant
Held for Future Use. Include, also, the
balance of accumulated provision for
depreciation on property when
transferred to account 105, Electric
Plant Held for Future Use, from other
property accounts. Normally account
108 will not be used for current
depreciation provisions because, as
provided herein, the service life during
which depreciation is computed
commences with the date property is
includible in electric plant in service;
however, if special circumstances
indicate the propriety of current
accruals for depreciation, such charges
shall be made to account 421,
Miscellaneous Nonoperating Income.
(4) Amounts charged to account 413,
Expenses of Electric Plant Leased to
Others, for electric plant included in
account 104, Electric Plant Leased to
Others.
(5) Amounts charged to account 416,
Costs and Expenses of Merchandising,
Jobbing, and Contract Work, or to
clearing accounts for current
depreciation expense.
(6) Amounts of depreciation
applicable to electric properties
acquired as operating units or systems.
(See electric plant instruction 5.)
(7) Amounts charged to account 182,
Extraordinary Property Losses, when
authorized by the Commission.

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69315

(8) Amounts of depreciation
applicable to electric plant donated to
the utility.
(The utility shall maintain separate
subaccounts for depreciation applicable
to electric plant in service, electric plant
leased to others and electric plant held
for future use.)
B. At the time of retirement of
depreciable electric utility plant, this
account shall be charged with the book
cost of the property retired and the cost
of removal and shall be credited with
the salvage value and any other amounts
recovered, such as insurance. When
retirement, costs of removal and salvage
are entered originally in retirement
work orders, the net total of such work
orders may be included in a separate
subaccount hereunder. Upon
completion of the work order, the
proper distribution to subdivisions of
this account shall be made as provided
in the following paragraph.
C. For general ledger and balance
sheet purposes, this account shall be
regarded and treated as a single
composite provision for depreciation.
For purposes of analysis, however, each
utility shall maintain subsidiary records
in which this account is segregated
according to the following functional
classification for electric plant:
(1) Steam production,
(2) Nuclear production,
(3) Hydraulic production,
(4) Solar production,
(5) Wind production,
(6) Other renewable production,
(7) Other production,
(8) Transmission,
(9) Distribution,
(10) Regional Transmission and
Market Operation,
(11) Energy Storage Plant, and
(12) General.
These subsidiary records shall reflect
the current credits and debits to this
account in sufficient detail to show
separately for each such functional
classification:
(a) The amount of accrual for
depreciation,
(b) The book cost of property retired,
(c) Cost of removal,
(d) Salvage, and
(e) Other items, including recoveries
from insurance.
Separate subsidiary records shall be
maintained for the amount of accrued
cost of removal other than legal
obligations for the retirement of plant
recorded in account 108, Accumulated
Provision for Depreciation of Electric
Utility Plant (Major only).
D. When transfers of plant are made
from one electric plant account to
another, or from or to another utility
department, or from or to nonutility

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

property accounts, the accounting for
the related accumulated provision for
depreciation shall be as provided in
electric plant instruction 12.
E. The utility is restricted in its use of
the accumulated provision for
depreciation to the purposes set forth
above. It shall not transfer any portion
of this account to retained earnings or
make any other use thereof without
authorization by the Commission.
*
*
*
*
*

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111 Accumulated provision for
amortization of electric utility plant (Major
only).

A. This account shall be credited with
the following:
(1) Amounts charged to account 404,
Amortization of Limited-Term Electric
Plant, for the current amortization of
limited-term electric plant investments.
(2) Amounts charged to account 421,
Miscellaneous Nonoperating Income, for
amortization expense on property
included in account 105, Electric Plant
Held for Future Use. Include also the
balance of accumulated provision for
amortization on property when
transferred to account 105, Electric
Plant Held for Future Use, from other
property accounts. See also paragraph
A(2), account 108, Accumulated
Provision for Depreciation of Electric
Utility Plant.
(3) Amounts charged to account 405,
Amortization of Other Electric Plant.
(4) Amounts charged to account 413,
Expenses of Electric Plant Leased to
Others, for the current amortization of
limited-term or other investments
subject to amortization included in
account 104, Electric Plant Leased to
Others.
(5) Amounts charged to account 425,
Miscellaneous Amortization, for the
amortization of intangible or other
electric plant which does not have a
definite or terminable life and is not
subject to charges for depreciation
expense, with Commission approval.
(The utility shall maintain
subaccounts of this account for the
amortization applicable to electric plant
in service, electric plant leased to others
and electric plant held for future use.)
B. When any property to which this
account applies is sold, relinquished, or
otherwise retired from service, this
account shall be charged with the
amount previously credited in respect to
such property. The book cost of the
property so retired less the amount
chargeable to this account and less the
net proceeds realized at retirement shall
be included in account 421.1, Gain on
Disposition of Property, or account
421.2, Loss on Disposition of Property,
as appropriate.

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C. For general ledger and balance
sheet purposes, this account shall be
regarded and treated as a single
composite provision for amortization.
For purposes of analysis, however, each
utility shall maintain subsidiary records
in which this account is segregated
according to the following functional
classification for electric plant: (1)
Steam production; (2) nuclear
production; (3) hydraulic production;
(4) solar production; (5) wind
production; (6) other renewable
production; (7) other production; (8)
transmission; (9) distribution; (10)
regional transmission and market
operation; (11) energy storage plant; and
(12) general. These subsidiary records
shall reflect the current credits and
debits to this account in sufficient detail
to show separately for each such
functional classification (a) the amount
of accrual for amortization, (b) the book
cost of property retired, (c) cost of
removal, (d) salvage, and (e) other items,
including recoveries from insurance.
D. The utility is restricted in its use
of the accumulated provision for
amortization to the purposes set forth
above. It shall not transfer any portion
of this account to retained earnings or
make any other use thereof without
authorization by the Commission.
*
*
*
*
*
158.1

Allowance inventory.

A. This account shall include the cost
of allowances owned by the utility and
not withheld by any authoritative
agency. See General Instruction No. 21
and account 158.2, Allowances
Withheld.
B. This account shall be credited and
account 509, Allowances, shall be
debited concurrent with the monthly
emissions.
C. Separate subdivisions of this
account shall be maintained so as to
separately account for those allowances
usable in the current year and in each
subsequent year. The underlying
records of these subdivisions shall be
maintained in sufficient detail so as to
identify each allowance included; the
origin of each allowance; and the
historical cost.
(Note: For prepayments of allowances, see
General Instruction No. 21.)
158.2

Allowances withheld.

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158.3 Bundled environmental credits
inventory.

A. This account shall include the cost
of environmental credits owned by the
utility, bundled with energy. See
General Instruction No. 21.
B. This account shall be credited and
account 555.2, Bundled Environmental
Credits, shall be debited concurrent
with the monthly use of environmental
credits.
C. Separate subdivisions of this
account shall be maintained so as to
separately account for those
environmental credits usable in the
current year and in each subsequent
year. The underlying records of these
subdivisions shall be maintained in
sufficient detail so as to identify each
environmental credit included; the
origin of each environmental credit; and
the historical cost.
(Note: For prepayments of environmental
credits, see General Instruction No. 21.)
158.4 Unbundled environmental credits
inventory.

A. This account shall include the cost
of environmental credits owned by the
utility, not considered bundled with
energy. See General Instruction No. 21.
B. This account shall be credited and
account 555.3, Unbundled
Environmental Credits, shall be debited
concurrent with the monthly use of
environmental credits.
C. Separate subdivisions of this
account shall be maintained so as to
separately account for those
environmental credits usable in the
current year and in each subsequent
year. The underlying records of these
subdivisions shall be maintained in
sufficient detail so as to identify each
environmental credit included; the
origin of each environmental credit; and
the historical cost.
(Note: For prepayments of environmental
credits, see General Instruction No. 21.)

*

*
*
*
*
6. In the list of accounts under
‘‘Electric Plant Chart of Accounts’’:
■ i. Under section 2.a, add accounts
315.1, 315.2, and 315.3;
■ ii. Under section 2.b, add accounts
324.1, 324.2, and 324.3;
■ iii. Under section 2.c, add accounts
334.1, 334.2, and 334.3;
■

A. This account shall include the cost
of allowances owned by the utility but
withheld by any authoritative agency.
(See General Instruction No. 21.)
B. The inventory cost of the
allowances released by any authoritative
agency for use by the utility shall be

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transferred to account 158.1, Allowance
Inventory.
C. The underlying records of this
account shall be maintained in
sufficient detail so as to identify each
allowance included; the origin of each
allowance; and the historical cost.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
iv. Redesignate section 2.d, ‘‘other
production’’, consisting of accounts 340
through 348, as section 2.g;
■ v. Add a new section 2.d, ‘‘solar
production’’, section 2.e, ‘‘wind
production’’, and section 2.f, ‘‘other
renewable production’’;
■ vi. Under newly designated section
2.g, ‘‘other production’’, add accounts
345.1, 345.2, and 345.3, and remove and
reserve account 348;
■ vii. Under section 3 ‘‘Transmission
Plant’’, add accounts 351.1, 351.2, and
351.3;
■ viii. Under section 4 ‘‘Distribution
Plant’’, remove and reserve account 363
and add accounts 363.1, 363.2, and
363.3;
■ ix. Redesignate section 6, ‘‘General
Plant’’, consisting of accounts 389
through 399.1, as section 7;
■ x. Add a new section 6, ‘‘Energy
Storage Plant’’;
■ xi. Transfer account 387 under section
5 ‘‘Regional Transmission and Market
Operation Plan,’’ to newly created
section 6, ‘‘Energy Storage Plant’’;
■ xii. Add accounts 387.1 through
387.12 to newly created section 6,
‘‘Energy Storage Plant’’;
■ xiii. Under newly redesignated
section 7, ‘‘General Plant’’, remove and
reserve account 397; and
■ xiv. Add Accounts 397.1, 397.2, and
397.3 to newly redesignated section 7,
‘‘General Plant’’;
*
*
*
*
*
The revisions and additions read as
follows:
■

Electric Plant Chart of Accounts

*

*

*

*

*

2. Production Plant
a. steam production

*

*
315.1
315.2
315.3

*

*

*

*

*

Computer hardware.
Computer software.
Communication equipment.

*

*

*

b. nuclear production

*

*
324.1
324.2
324.3

*

*

*

*

*

Computer hardware.
Computer software.
Communication equipment.

*

*

*

c. hydraulic production

*

*
334.1
334.2
334.3

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*

*

*

*

*

Computer hardware.
Computer software.
Communication equipment.

*

*

*

19:31 Oct 04, 2023

Jkt 262001

*
351.1
351.2
351.3

*

d. solar production
338.1 Land and land rights.
338.2 Structures and improvements.
338.3 [Reserved].
338.4 Solar panels.
338.5 Collector system.
338.6 Generator step-up transformers
(GSU).
338.7 Inverters.

VerDate Sep<11>2014

338.8 Other accessory electrical
equipment.
338.9 Computer hardware.
338.10 Computer software.
338.11 Communication equipment.
338.12 Miscellaneous power plant
equipment.
338.13 Asset retirement costs for solar
production.
e. wind production
338.20 Land and land rights.
338.21 Structures and improvements.
338.22 [Reserved].
338.23 Wind turbines.
338.24 Wind towers and fixtures.
338.25 [Reserved].
338.26 Collector system.
338.27 Generator step-up transformers
(GSU).
338.28 Inverters.
338.29 Other accessory electrical
equipment.
338.30 Computer hardware.
338.31 Computer software.
338.32 Communication equipment.
338.33 Miscellaneous power plant
equipment.
338.34 Asset retirement costs for wind
production.
f. other renewable production
339.1 Land and land rights.
339.2 Structures and improvements.
339.3 Fuel holders.
339.4 Boilers.
339.5 [Reserved].
339.6 Generators.
339.7 [Reserved].
339.8 Other accessory electrical
equipment.
339.9 Computer hardware.
339.10 Computer software.
339.11 Communication equipment.
339.12 Miscellaneous power plant
equipment.
339.13 Asset retirement costs for other
renewable production.
g. other production
340 Land and land rights.
341 Structures and improvements.
342 Fuel holders, producers, and
accessories.
343 Prime movers.
344 Generators.
345 Accessory electric equipment.
345.1 Computer hardware.
345.2 Computer software.
345.3 Communication equipment.
346 Miscellaneous power plant
equipment.
347 Asset retirement costs for other
production plant.
348 [Reserved].
3. Transmission Plant

*

*

*

*

*

Computer hardware.
Computer software.
Communication equipment.

*

*

*

4. Distribution Plant

*

*

*

*

*

363 [Reserved].
363.1 Computer hardware.
363.2 Computer software.
363.3 Communication equipment.

*

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*

*

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*

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*

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69317

6. Energy Storage Plant
387 [Reserved].
387.1 Land and land rights.
387.2 Structures and improvements.
387.3 Energy storage equipment.
387.4 [Reserved].
387.5 Collector system.
387.6 Generator step-up transformers
(GSU).
387.7 Inverters.
387.8 Computer hardware.
387.9 Computer software.
387.10 Communication equipment.
387.11 Miscellaneous energy storage
equipment.
387.12 Asset retirement costs for energy
storage.
7. General Plant

*

*

*

*

*

397 [Reserved].
397.1 Computer hardware.
397.2 Computer software.
397.3 Communication equipment.

*

*
*
*
*
7. In the section ‘‘Balance Sheet
Accounts,’’ under ‘‘Electric Plant
Accounts’’:
■ i. Add Accounts 315.1, 315.2, 315.3,
324.1, 324.2, 324.3, 334.1, 334.2, 334.3,
338.1 through 338.13, 338.20 through
338.34, 339.1 through 339.13, and 345.1
through 345.3;
■ ii. Accounts 348 and 351 are removed
and reserved;
■ iii. Accounts 351.1, 351.2, and 351.3
are added;
■ iv. Account 363 is removed and
reserved;
■ v. Accounts 363.1, 363.2, 363.3, 387,
and 387.1 through 387.12 are added;
■ vi. Account 397 is removed and
reserved; and
■ vii. Accounts 397.1, 397.2, and 397.3
are added;
The revisions and additions read as
follows:
■

Electric Plant Accounts
*
315.1

*

*

*

*

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
315.2

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
10. Reliability applications.
11. Market application software.

Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
315.3

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
324.1

Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.

ddrumheller on DSK120RN23PROD with RULES2

Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.

19:31 Oct 04, 2023

Jkt 262001

Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
334.1

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.

Computer hardware.

VerDate Sep<11>2014

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.

Items

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.

324.2

324.3

334.2

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
334.3

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.

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5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
338.1

*

Land and land rights.

This account shall include the cost of
land and land rights used in connection
with solar power generation. (See
electric plant instruction 7.)
338.2

Structures and improvements.

This account shall include the cost in
place of structures and improvements
used in connection with solar power
generation. (See electric plant
instruction 8.)
338.3

[Reserved].

338.4

Solar panels.

This account shall include the
installed cost of the racks, solar panels,
solar tracking system, and other
equipment to be used primarily for
generating Direct Current (DC)
electricity.
338.5

Collector system.

This account shall include all cost of
cabling, junction boxes, connection
cabinets, and all facilities and devices
(such as capacitors and reactors) that are
used to transport and consolidate the
power fed from individual solar panels
up to, but not including, the substation
prior to interconnection to the grid. This
account shall exclude the cost of
transformers and other equipment used
for the express purpose of
interconnecting to transmission or
distribution lines.
Items
1. Anchors, head arm, and other guys,
including guy guards, guy clamps, strain
insulators, pole plates, etc.
2. Armored conductors, buried,
submarine, including insulators,
insulating materials, splices in terminal
chamber, potheads, etc.
3. Brackets.
4. Circuit breakers.
5. Conductors, including insulated
and bare wires and cables.
6. Conduit, concrete, brick and tile,
including iron pipe, fiber pipe, Murray
duct, and standpipe on pole or tower.
7. Crossarms and braces.
8. Excavation and backfill, including
shoring, bracing, bridging, and disposal
of excess excavated material.
9. Extension arms.
10. Fireproofing, in connection with
any items listed herein.
11. Foundations and settings specially
constructed for and not expected to
outlast the apparatus for which
constructed.
12. Ground wires, clamps, etc.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
13. Guards.
14. Hollow-core oil-filled cable,
including straight or stop joints,
pressure tanks, auxiliary air tanks,
feeding tanks, terminals, potheads and
connections, etc.
15. Insulators, including pin,
suspension, and other types, and tie
wire or clamps.
16. Lightning arresters.
17. Paving, pavement disturbed,
including cutting and replacing
pavement, pavement base, and
sidewalks.
18. Permits for construction.
19. Pole steps and ladders.
20. Poles, wood, steel, concrete, or
other material.
21. Racks complete with insulators.
22. Railings.
23. Railroad and highway crossing
guards.
24. Reinforcing and stubbing.
25. Removal and relocation of
subsurface obstructions.
26. Settings.
27. Sewer connections, including
drains, traps, tide valves, check valves,
etc.
28. Shaving, painting, gaining,
roofing, stenciling, and tagging.
29. Splices.
30. Sumps, including pumps.
31. Switches.
32. Towers.
33. Tree trimming, initial cost
including the cost of permits therefor.
34. Ventilating equipment.
35. Other line devices.

ddrumheller on DSK120RN23PROD with RULES2

338.6 Generator step-up transformers
(GSU).

This account shall include only the
cost of the GSU transformers directly
connected to the generator terminal tips
and other equipment used for conveying
the power to the GSU for the purpose of
initially changing the voltage or
frequency of electric energy for the
purpose of moving the power. It shall
exclude the cost of additional
transformers and other equipment once
the power has been initially stepped up
from a generator voltage to a higher
voltage.
Note: Do not include in this account
transformers and other equipment used
for changing the voltage or frequency of
electricity for the purposes of
transmission or distribution.
338.7

Inverters.

This account shall include the
installed cost of inverters for the
purpose of converting electricity from
direct current (DC) to alternating current
(AC).

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338.8 Other accessory electrical
equipment.

This account shall include the
installed cost of other conversion or
auxiliary generating apparatus and
equipment used primarily in connection
with the control and switching of
electric energy produced by solar
panels, including weather monitoring
equipment, and protection of electric
circuits and equipment, as used to
support the generator in the action of
generating power (excluding SCADA
systems) not specifically chargeable to
any other account. This account shall
exclude Collector System costs, account
338.5, Collector System; GSU costs,
account 338.6, Generator Step-up
Transformers (GSU); and Inverter costs,
account 338.7, Inverters.
Items
1. Auxiliary generators, including
boards, compartments, switching
equipment, control equipment, and
connections to auxiliary power bus.
2. Rheostats, backup storage batteries
and charging equipment, circuit
breakers, panels and accessories, knife
switches and accessories, surge
arresters, instrument shunts, conductors
and conduit, special supports for
conduit, special housings, etc.
3. Generator main connections,
including oil circuit breakers and
accessories, disconnecting switches and
accessories, operating mechanisms and
interlocks, current transformers,
potential transformers, protective relays,
isolated panels and equipment,
conductors and conduit, special
supports for generator main leads,
grounding switch, special housing, etc.
4. Station control system, including
station switchboards with panel wiring,
panels with instruments and control
equipment only, panels with switching
equipment mounted or mechanically
connected, trunktype boards complete,
cubicles, generator signal stands,
temperature-recording devices,
atmospheric reading devices, frequency
control equipment, master clocks, watthour meter, station totalizing wattmeter,
backup storage batteries, panels and
charging sets, instrument transformers
for supervisory metering, conductors
and conduit, special supports for
conduit, switchboards, emergency
backup batteries, special housing for
batteries, etc.
5. Station buses, including main,
auxiliary transfer, synchronizing and
fault ground buses, including oil circuit
breakers and accessories, disconnecting
switches and accessories, operating
mechanisms and interlocks, reactors
and accessories, voltage regulators and
accessories, compensators, resistors,

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69319

current transformers, potential
transformers, protective relays, backup
storage batteries and charging
equipment, isolated panels and
equipment, conductors and conduit,
special supports, special housings,
concrete pads, general station ground
system, special fire-extinguishing
system, and test equipment.
Note A: Do not include in this account
transformers and other equipment used for
changing the voltage or frequency of electric
energy for the purpose of transmission or
distribution.
Note B: When any item of equipment listed
herein is used wholly to furnish power to
equipment included in another account, its
cost shall be included in such other account.
338.9

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
338.10

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
338.11

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
generation. (See electric plant
instruction 8.)

5. Servers.
6. Workstations.
7. Telephones.
338.12 Miscellaneous power plant
equipment.

This account shall include the
installed cost of miscellaneous
equipment in and about the solar plant
devoted to general station use, and
which is not properly includible in any
of the foregoing solar power production
accounts.
Items
1. Compressed air and vacuum
cleaning systems, including tanks,
compressors, exhausters, air filters,
piping, etc.
2. Cranes and hoisting equipment,
including cranes, cars, crane rails,
monorails, hoists, etc., with electric and
mechanical connections.
3. Fire-extinguishing equipment for
general station use.
4. Foundations and settings, specially
constructed for and not expected to
outlast the apparatus for which
provided.
5. Miscellaneous equipment,
including atmospheric and weather
indicating devices, intrasite
communication equipment, laboratory
equipment, signal systems, callophones,
emergency whistles and sirens, fire
alarms, and other similar equipment.
6. Miscellaneous belts, pulleys,
countershafts, etc.
7. Refrigerating system including
compressors, pumps, cooling coils, etc.
8. Station maintenance equipment,
including lathes, shapers, planers, drill
presses, hydraulic presses, grinders,
etc., with motors, shafting, hangers,
pulleys, etc.
9. Ventilating equipment, including
items wholly identified with apparatus
listed herein.
Note: When any item of equipment, listed
herein is used wholly in connection with
equipment included in another account, its
cost shall be included in such other account.
338.13 Asset retirement costs for solar
production.

This account shall include asset
retirement costs on plant included in
solar production function.

ddrumheller on DSK120RN23PROD with RULES2

338.20

Land and land rights.

This account shall include the cost of
land and land rights used in connection
with wind power generation. (See
electric plant instruction 7.)
338.21

Structures and improvements.

This account shall include the cost in
place of structures and improvements
used in connection with wind power

VerDate Sep<11>2014

19:31 Oct 04, 2023

Jkt 262001

338.22

[Reserved]

338.23

Wind turbines.

This account shall include the cost
installed of the mechanical turbine parts
and generator equipment, including
nacelle, gearbox, etc., to be used
primarily for generating electricity.
338.24

Wind towers and fixtures.

This account shall include the cost
installed of towers and appurtenant
fixtures used for supporting wind power
production. Foundations shall be
included in account 338.21 Structures
and Improvements.
338.25

[Reserved]

338.26

Collector system.

This account shall include all cost of
cabling, junction boxes, connection
cabinets, and all facilities and devices
(such as capacitors and reactors) that are
used to transport and consolidate the
power fed from individual wind
turbines up to, but not including, the
substation prior to interconnection to
the grid. This account shall exclude the
cost of transformers and other
equipment used for the express purpose
of interconnecting to transmission or
distribution lines.
Items
1. Anchors, head arm, and other guys,
including guy guards, guy clamps, strain
insulators, pole plates, etc.
2. Armored conductors, buried,
submarine, including insulators,
insulating materials, splices in terminal
chamber, potheads, etc.
3. Brackets.
4. Circuit breakers.
5. Conductors, including insulated
and bare wires and cables.
6. Conduit, concrete, brick and tile,
including iron pipe, fiber pipe, Murray
duct, and standpipe on pole or tower.
7. Crossarms and braces.
8. Excavation and backfill, including
shoring, bracing, bridging, and disposal
of excess excavated material.
9. Extension arms.
10. Fireproofing, in connection with
any items listed herein.
11. Foundations and settings specially
constructed for and not expected to
outlast the apparatus for which
constructed.
12. Ground wires, clamps, etc.
13. Guards.
14. Hollow-core oil-filled cable,
including straight or stop joints,
pressure tanks, auxiliary air tanks,
feeding tanks, terminals, potheads and
connections, etc.

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15. Insulators, including pin,
suspension, and other types, and tie
wire or clamps.
16. Lightning arresters.
17. Paving, pavement disturbed,
including cutting and replacing
pavement, pavement base, and
sidewalks.
18. Permits for construction.
19. Pole steps and ladders.
20. Poles, wood, steel, concrete, or
other material.
21. Racks complete with insulators.
22. Railings.
23. Railroad and highway crossing
guards.
24. Reinforcing and stubbing.
25. Removal and relocation of
subsurface obstructions.
26. Settings.
27. Sewer connections, including
drains, traps, tide valves, check valves,
etc.
28. Shaving, painting, gaining,
roofing, stenciling, and tagging.
29. Splices.
30. Sumps, including pumps.
31. Switches.
32. Towers.
33. Tree trimming, initial cost
including the cost of permits therefor.
34. Ventilating equipment.
35. Other line devices.
338.27 Generator step-up transformers
(GSU).

This account shall include only the
cost of the GSU transformers and other
equipment used for conveying the
power to the pad-mount GSU for the
purpose of initially changing the voltage
or frequency of electric energy for the
purpose of moving the power. It shall
exclude the cost of additional
transformers and other equipment once
the power has been initially stepped up
from a generator voltage to a higher
voltage.
Note: Do not include in this account
transformers and other equipment used
for changing the voltage or frequency of
electricity for the purposes of
transmission or distribution.
338.28

Inverters.

This account shall include the
installed cost of inverters for the
purpose of converting electricity from
direct current (DC) to alternating current
(AC).
338.29 Other accessory electrical
equipment.

This account shall include the
installed cost of other conversion or
auxiliary generating apparatus and
equipment used primarily in connection
with the control and switching of
electric energy produced by wind

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

ddrumheller on DSK120RN23PROD with RULES2

turbines, including weather monitoring
equipment, and protection of electric
circuits and equipment, as used to
support the generator in the action of
generating power (excluding SCADA
systems) not specifically chargeable to
any other account. This account shall
exclude Collector System costs, account
338.26, Collector System; GSU costs,
account 338.27, Generator Step-up
Transformers (GSU); and Inverter costs,
account 338.28, Inverters.
Items
1. Auxiliary generators, including
boards, compartments, switching
equipment, control equipment, and
connections to auxiliary power bus.
2. Rheostats, backup storage batteries
and charging equipment, circuit
breakers, panels and accessories, knife
switches and accessories, surge
arresters, instrument shunts, conductors
and conduit, special supports for
conduit, special housings, etc.
3. Generator main connections,
including oil circuit breakers and
accessories, disconnecting switches and
accessories, operating mechanisms and
interlocks, current transformers,
potential transformers, protective relays,
isolated panels and equipment,
conductors and conduit, special
supports for generator main leads,
grounding switch, special housing, etc.
4. Station control system, including
station switchboards with panel wiring,
panels with instruments and control
equipment only, panels with switching
equipment mounted or mechanically
connected, trunktype boards complete,
cubicles, station supervisory control
boards, generator signal stands,
temperature-recording devices,
atmospheric reading devices, frequency
control equipment, master clocks, watthour meter, station totalizing wattmeter,
backup storage batteries, panels and
charging sets, instrument transformers
for supervisory metering, conductors
and conduit, special supports for
conduit, switchboards, emergency
backup batteries, special housing for
batteries, etc.
5. Station buses, including main,
auxiliary transfer, synchronizing and
fault ground buses, including oil circuit
breakers and accessories, disconnecting
switches and accessories, operating
mechanisms and interlocks, reactors
and accessories, voltage regulators and
accessories, compensators, resistors,
current transformers, potential
transformers, protective relays, backup
storage batteries and charging
equipment, isolated panels and
equipment, conductors and conduit,
special supports, special housings,
concrete pads, general station ground

VerDate Sep<11>2014

19:31 Oct 04, 2023

Jkt 262001

system, special fire-extinguishing
system, and test equipment.
Note A: Do not include in this account
transformers and other equipment used for
changing the voltage or frequency of electric
energy for the purpose of transmission or
distribution.
Note B: When any item of equipment listed
herein is used wholly to furnish power to
equipment included in another account, its
cost shall be included in such other account.

equipment in and about the wind plant
devoted to general station use, and
which is not properly includible in any
of the foregoing wind power production
accounts.
338.34 Asset retirement costs for wind
production.

This account shall include asset
retirement costs on plant included in
wind production function.
339.1

338.30

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
338.31

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
338.32

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
338.33 Miscellaneous power plant
equipment.

This account shall include the
installed cost of miscellaneous

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69321

Land and land rights.

This account shall include the cost of
land and land rights used in connection
with other renewable power generation.
(See electric plant instruction 7.)
339.2

Structures and improvements.

This account shall include the cost in
place of structures and improvements
used in connection with other
renewable power generation. (See
electric plant instruction 8.)
Note: this includes mirrors for solar
boiler systems.
339.3

Fuel holders.

This account shall include the cost
installed of renewable fuel handling and
storage equipment used between the
point of fuel delivery to the station and
the intake through which fuel is either
directly drawn to the engine, or into a
boiler system, inclusive.
Items
1. Blower and fans.
2. Boilers and pumps.
3. Economizers.
4. Exhauster outfits.
5. Flues and piping.
6. Pipe system.
7. Producers.
8. Regenerators.
9. Scrubbers.
10. Steam injectors.
11. Tanks for storage of electrolytes,
hydrogen, renewable natural gas, algae,
etc.
12. Vaporizers.
339.4

Boilers.

This account shall include the cost
installed of furnaces, boilers, steam and
feed water piping, boiler apparatus and
accessories used in the production of
steam or other vapor, to be used
primarily for generating electricity. This
account includes solar boiler systems.
Items
1. Boiler feed system, including feed
water heaters, evaporator condensers,
heater drain pumps, heater drainers,
deaerators, and vent condensers, boiler
feed pumps, surge tanks, feed water
regulators, feed water measuring
equipment, and all associated drives.
2. Boiler plant cranes and hoists and
associated drives.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

3. Boilers and equipment, including
boilers and baffles, economizers,
superheaters, foundations and settings,
water walls, arches, grates, insulation,
blow-down system, drying out of new
boilers, also associated motors or other
power equipment.
4. Draft equipment, including air
preheaters and accessories, induced and
forced draft fans, air ducts, combustion
control mechanisms, and associated
motors or other power equipment.
5. Gas-burning equipment, including
holders, burner equipment and piping,
control equipment, etc.
6. Instruments and devices, including
all measuring, indicating, and recording
equipment for boiler plant service
together with mountings and supports.
7. Lighting systems.
8. Stacks, including foundations and
supports, stack steel and ladders, stack
concrete, stack lining, stack painting
(first), when set on separate
foundations, independent of
substructure or superstructure of
building.
9. Station piping, including pipe,
valves, fittings, separators, traps,
desuperheaters, hangers, excavation,
covering, etc., for station piping system,
including all steam, condensate, boiler
feed and water supply piping, etc.
10. Ventilating equipment.
11. Water purification equipment,
including softeners and accessories,
evaporators and accessories, heat
exchangers, filters, tanks for filtered or
softened water, pumps, motors, etc.
12. Water-supply systems, including
pumps, motors, strainers, raw-water
storage tanks, boiler wash pumps, intake
and discharge pipes and tunnels not a
part of a building.
339.5

[Reserved]

339.6

Generators.

This account shall include the cost
installed of other renewable generators
of all types apart from wind and solar.

ddrumheller on DSK120RN23PROD with RULES2

Items
1. Cranes, hoists, etc., including items
wholly identified with such apparatus.
2. Fire-extinguishing equipment.
3. Foundations and settings, specially
constructed for and not expected to
outlast the apparatus for which
provided.
4. Generator cooling system,
including air cooling and washing
apparatus, air fans and accessories, air
ducts, etc.
5. Generators—main, a.c. or d.c.,
including field rheostats and
connections for self-excited units and
excitation system when identified with
the generating unit.

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6. Lighting systems.
7. Lubricating system, including
tanks, filters, strainers, pumps, piping,
coolers, etc.
8. Mechanical meters, and recording
instruments.
9. Platforms, railings, steps, gratings,
etc., appurtenant to apparatus listed
herein.
10. Cooling system, including towers,
pumps, tank, and piping.
11. Piping—main exhaust, including
connections between generator and
condenser and between condenser and
hotwell.
12. Piping—main steam, including
connections from main throttle valve to
turbine inlet.
13. Circulating pumps, including
connections between condensers and
intake and discharge tunnels.
14. Tunnels, intake and discharge, for
condenser system, when not a part of
structure, water screens, etc.
15. Water screens, motors, etc.
16. Moisture separator for turbine
steam.
17. Turbine lubricating oil (initial
charge).
339.7

[Reserved]

339.8 Other accessory electrical
equipment.

This account shall include the
installed cost of other conversion or
auxiliary generating apparatus and
equipment used primarily in connection
with the control and switching of
electric energy produced by other
renewable, including weather
monitoring equipment, and protection
of electric circuits and equipment as
used to support the generator in the
action of generating power (excluding
SCADA systems) not specifically
chargeable to any other account.
Items
1. Auxiliary generators, including
boards, compartments, switching
equipment, control equipment, and
connections to auxiliary power bus.
2. Rheostats, backup storage batteries
and charging equipment, circuit
breakers, panels and accessories, knife
switches and accessories, surge
arresters, instrument shunts, conductors
and conduit, special supports for
conduit, special housings, etc.
3. Generator main connections,
including oil circuit breakers and
accessories, disconnecting switches and
accessories, operating mechanisms and
interlocks, current transformers,
potential transformers, protective relays,
isolated panels and equipment,
conductors and conduit, special
supports for generator main leads,
grounding switch, special housing, etc.

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4. Station control system, including
station switchboards with panel wiring,
panels with instruments and control
equipment only, panels with switching
equipment mounted or mechanically
connected, trunktype boards complete,
cubicles, station supervisory control
boards, generator signal stands,
temperature-recording devices,
atmospheric reading devices, frequency
control equipment, master clocks, watthour meter, station totalizing wattmeter,
backup storage batteries, panels and
charging sets, instrument transformers
for supervisory metering, conductors
and conduit, special supports for
conduit, switchboards, emergency
backup batteries, special housing for
batteries, etc.
5. Station buses, including main,
auxiliary transfer, synchronizing and
fault ground buses, including oil circuit
breakers and accessories, disconnecting
switches and accessories, operating
mechanisms and interlocks, reactors
and accessories, voltage regulators and
accessories, compensators, resistors,
current transformers, potential
transformers, protective relays, backup
storage batteries and charging
equipment, isolated panels and
equipment, conductors and conduit,
special supports, special housings,
concrete pads, general station ground
system, special fire-extinguishing
system, and test equipment.
Note A: Do not include in this account
transformers and other equipment used for
changing the voltage or frequency of electric
energy for the purpose of transmission or
distribution.
Note B: When any item of equipment listed
herein is used wholly to furnish power to
equipment included in another account, its
cost shall be included in such other account.
339.9

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
339.10

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.

2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.

339.11

345.3

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.

Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*

339.12 Miscellaneous power plant
equipment.

This account shall include the
installed cost of miscellaneous
equipment in and about the other
renewable plant devoted to general
station use, and which is not properly
includible in any of the foregoing other
renewable power production accounts.
339.13 Asset retirement costs for other
renewable production.

Computer hardware.

ddrumheller on DSK120RN23PROD with RULES2

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
345.2

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.

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348

[Reserved]

*

*

351

[Reserved]

351.1

*

*

*

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items

This account shall include asset
retirement costs on plant included in
other renewable production function.
*
*
*
*
*
345.1

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.

1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
351.2

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.

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69323

9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
351.3

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
363

[Reserved]

363.1

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
363.2

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
363.3

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
387
387.1

[Reserved]
Land and land rights.

This account shall include the cost of
land and land rights used in connection
with energy storage plant. (See electric
plant instruction 7.)
387.2

Structures and improvements.

This account shall include the cost in
place of structures and improvements
used in connection with energy storage
plant. (See electric plant instruction 8.)
387.3

Energy storage equipment.

A. This account shall include the cost
installed of energy storage equipment
used to store energy for load managing
purposes.
B. Labor costs and power purchased
to energize the equipment are includible
on the first installation only. The cost of
removing, relocating and resetting
energy storage equipment shall not be
charged to this account but to
operations and maintenance expense
accounts for energy storage expenses, as
appropriate.
Items
1. Batteries/Chemical.
2. Compressed Air.
3. Flywheels.
4. Superconducting Magnetic Storage.
5. Thermal.

ddrumheller on DSK120RN23PROD with RULES2

Note: The cost of pumped storage
hydroelectric plant shall be charged to
hydraulic production plant. These are
examples of items includible in this account.
This list is not exhaustive.
387.4

[Reserved]

387.5

Collector system.

This account shall include all cost of
cabling, junction boxes, connection
cabinets, and all facilities and devices
(such as capacitors and reactors) that are
used to transport and consolidate the
power fed from individual storage
facilities up to, but not including, the
substation prior to interconnection to
the grid. This account shall exclude the
cost of transformers and other
equipment used for the express purpose
of interconnecting to transmission or
distribution lines.
Items
1. Anchors, head arm, and other guys,
including guy guards, guy clamps, strain
insulators, pole plates, etc.

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2. Armored conductors, buried,
submarine, including insulators,
insulating materials, splices in terminal
chamber, potheads, etc.
3. Brackets.
4. Circuit breakers.
5. Conductors, including insulated
and bare wires and cables.
6. Conduit, concrete, brick and tile,
including iron pipe, fiber pipe, Murray
duct, and standpipe on pole or tower.
7. Crossarms and braces.
8. Excavation and backfill, including
shoring, bracing, bridging, and disposal
of excess excavated material.
9. Extension arms.
10. Fireproofing, in connection with
any items listed herein.
11. Foundations and settings specially
constructed for and not expected to
outlast the apparatus for which
constructed.
12. Ground wires, clamps, etc.
13. Guards.
14. Hollow-core oil-filled cable,
including straight or stop joints,
pressure tanks, auxiliary air tanks,
feeding tanks, terminals, potheads and
connections, etc.
15. Insulators, including pin,
suspension, and other types, and tie
wire or clamps.
16. Lightning arresters.
17. Paving, pavement disturbed,
including cutting and replacing
pavement, pavement base, and
sidewalks.
18. Permits for construction.
19. Pole steps and ladders.
20. Poles, wood, steel, concrete, or
other material.
21. Racks complete with insulators.
22. Railings.
23. Railroad and highway crossing
guards.
24. Reinforcing and stubbing.
25. Removal and relocation of
subsurface obstructions.
26. Settings.
27. Sewer connections, including
drains, traps, tide valves, check valves,
etc.
28. Shaving, painting, gaining,
roofing, stenciling, and tagging.
29. Splices.
30. Sumps, including pumps.
31. Switches.
32. Towers.
33. Tree trimming, initial cost
including the cost of permits therefor.
34. Ventilating equipment.
35. Other line devices.
387.6 Generator step-up transformers
(GSU).

This account shall include only the
cost of the GSU transformers and other
equipment used for conveying the
power to the pad-mount GSU for the

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purpose of initially changing the voltage
or frequency of electric energy for the
purpose of moving the power. It shall
exclude the cost of additional
transformers and other equipment once
the power has been initially stepped up
from a generator voltage to a higher
voltage.
Note: Do not include in this account
transformers and other equipment used for
changing the voltage or frequency of
electricity for the purposes of transmission or
distribution.
387.7

Inverters.

This account shall include the
installed cost of inverters for the
purpose of converting electricity from
direct current (DC) to alternating current
(AC).
387.8

Computer hardware.

This account shall include the cost of
computer hardware and miscellaneous
information technology equipment.
Items
1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.
387.9

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
387.10

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.
2. Remote terminal units.
3. Microwave towers.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
387.11 Miscellaneous energy storage
equipment.

This account shall include the
installed cost of miscellaneous
equipment in and about the energy
storage equipment devoted to general
station use, and which is not properly
includible in any of the foregoing energy
storage plant accounts.
387.12 Asset retirement costs for energy
storage plant.

This account shall include asset
retirement costs on plant included in
the energy storage plant function.
*
*
*
*
*
397

Income Chart of Accounts
1. Utility Operating Income

*

*

*

*

*

411.11 Gains from disposition of
environmental credits.
411.12 Losses from disposition of
environmental credits.

*

*
*
*
*
9. Under ‘‘Income Accounts’’, add
accounts 411.11 and 411.12 to read as
follows;

■

[Reserved]

397.1 Computer hardware.This account
shall include the cost of computer hardware
and miscellaneous information technology
equipment.

Income Accounts
*

*

*

*

*

Items

411.11 Gains from disposition of
environmental credits.

1. Personal computers.
2. Servers.
3. Workstations.
4. Energy Management System (EMS)
hardware.
5. Supervisory Control and Data
Acquisition (SCADA) system hardware.
6. Peripheral equipment.
7. Networking components.

This account shall be credited with
the gain on the sale, exchange, or other
disposition of environmental credits in
accordance with paragraph (I) of
General Instruction No. 21. Income
taxes relating to gains recorded in this
account shall be recorded in account
409.1, Income Taxes, Utility Operating
Income.

397.2

Note: Revenues for environmental credits
associated with the sale of energy shall be
recorded in the appropriate operating
revenue account consistent with General
Instruction No. 21 (J).

Computer software.

This account shall include the cost of
off-the-shelf and in-house developed
software.
Items
1. Software licenses.
2. User interface software.
3. Modeling software.
4. Database software.
5. Tracking and monitoring software.
6. Energy Management System (EMS)
software.
7. Supervisory Control and Data
Acquisition (SCADA) system software.
8. Evaluation and assessment system
software.
9. Operating, planning and
transaction scheduling software.
10. Reliability applications.
11. Market application software.
ddrumheller on DSK120RN23PROD with RULES2

2. Remote terminal units.
3. Microwave towers.
4. Global Positioning System (GPS)
equipment.
5. Servers.
6. Workstations.
7. Telephones.
*
*
*
*
*
■ 8. Under Income Chart of Accounts,
section 1, ‘‘Utility Operating Income’’,
add accounts 411.11 and 411.12 to read
as follows;

397.3

Communication equipment.

This account shall include the cost of
communication equipment owned and
used to acquire or share data and
information.
Items
1. Fiber optic cable.

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411.12 Losses from disposition of
environmental credits.

This account shall be debited with the
loss on the sale, exchange, or other
disposition of environmental credits in
accordance with paragraph (I) of
General Instruction No. 21. Income
taxes relating to losses recorded in this
account shall be recorded in account
409.1, Income Taxes, Utility Operating
Income.
*
*
*
*
*
■ 10. In the list of accounts under
‘‘Operation and Maintenance Expense
Chart of Accounts’’:
■ i. Under section 1.a, under
‘‘Maintenance’’, add accounts 513.1,
513.2, and 513.3;
■ ii. Under section 1.b, under
‘‘Maintenance’’, add accounts 531.1,
531.2, and 531.3;
■ iii. Under section 1.c, under
‘‘Maintenance’’, add accounts 544.1,
544.2, and 544.3;

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69325

iv. Under section 1.d, under
‘‘Operation’’, remove and reserve
account 548.1;
■ v. Under section 1.d, under
‘‘Maintenance’’, revise account 553.1,
and add accounts 553.2, and 553.3
■ vi. Under section 1.e, add accounts
555.2, and 555.3;
■ vii. Add sections 1.f, ‘‘solar
generation’’, 1.g ‘‘wind generation’’, and
1.h, ‘‘other renewable generation’’;
■ viii. Under section 2, under subtitle
‘‘Operation’’ remove and reserve
account 562.1;
■ ix. Under section 2, under subtitle
‘‘Maintenance’’, revise accounts 569.1,
569.2, and 569.3, and remove and
reserve account 570.1;
■ x. Redesignate sections 4
‘‘Distribution Expenses’’ through 8
‘‘Administrative and General
Expenses’’, as sections 5 through 9;
■ xi. Add a new section 4, ‘‘Energy
Storage Expenses’’;
■ xii. Under newly redesignated section
5, ‘‘Distribution Expenses’’, remove and
reserve account 584.1, revise account
592.2, and add accounts 592.3, and
592.4; and
■ xiii. Under newly redesignated
section 9, ‘‘Administrative and General
Expenses’’, add accounts 935.1, 935.2,
and 935.3;
The revisions and additions read as
follows:
■

Operation and Maintenance Expense Chart
of Accounts
1. Power Production Expenses
a. steam power generation

*

*

*

*

*

*

*

Maintenance

*

*

*

513.1 Maintenance of computer hardware
(Major only).
513.2 Maintenance of computer software
(Major only).
513.3 Maintenance of communication
equipment (Major only).

*

*

*

*

*

b. nuclear power generation

*

*

*

*

*

*

*

Maintenance

*

*

*

531.1 Maintenance of computer hardware
(Major only).
531.2 Maintenance of computer software
(Major only).
531.3 Maintenance of communication
equipment (Major only).

*

*

*

*

*

c. hydraulic power generation

*

*

*

*

*

*

*

Maintenance

*

*

*

544.1 Maintenance of computer hardware
(Major only).
544.2 Maintenance of computer software
(Major only).

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544.3 Maintenance of communication
equipment (Major only).

*

*

*

*

*

d. other power generation

*

*

*

*

*

Operation

*

*
548.1

*

*

*

*

*

[Reserved]

*

*

*

Maintenance

*

*

*

*

*

553.1 Maintenance of computer hardware
(Major only).
553.2 Maintenance of computer software
(Major only).
553.3 Maintenance of communication
equipment (Major only).

*

*

*

*

*

e. other power supply expenses
555.2 Bundled environmental credits.
555.3 Unbundled environmental credits.

ddrumheller on DSK120RN23PROD with RULES2

*

*

*

*

*

f. solar generation
Operation
558.1 Operation supervision and
engineering.
558.2 Solar panel generation and other
plant operating expenses (Major only).
558.3 [Reserved]
558.4 Rents.
558.5 Operation supplies and expenses
(Nonmajor only).
Maintenance
558.6 Maintenance supervision and
engineering (Major only).
558.7 Maintenance of solar panels,
structures, and equipment (Major only).
558.8 Maintenance of computer hardware
(Major only).
558.9 Maintenance of computer software
(Major only).
558.10 Maintenance of communication
equipment (Major only).
558.11 Maintenance of miscellaneous
solar generation plant (Major only).
558.12 Maintenance of solar generation
plant (Nonmajor only).
g. wind generation
Operation
558.13 Operation supervision and
engineering.
558.14 Wind turbine generation and other
plant operating expenses (Major only).
558.15 [Reserved]
558.16 Rents.
558.17 Operation supplies and expenses
(Nonmajor only).
Maintenance
558.18 Maintenance supervision and
engineering (Major only).
558.19 Maintenance of wind turbines,
structures, and equipment (Major only).
558.20 Maintenance of computer
hardware (Major only).
558.21 Maintenance of computer software
(Major only).
558.22 Maintenance of communication
equipment (Major only).
558.23 Maintenance of miscellaneous
wind generation plant (Major only).
558.24 Maintenance of wind generation
plant (Nonmajor only).

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h. other renewable generation
Operation
559.1 Operation supervision and
engineering.
559.2 Other miscellaneous generation
and other plant operating expenses (Major
only).
559.3 Fuel.
559.4 Rents.
559.5 Operation supplies and expenses
(Nonmajor only).
Maintenance
559.6 Maintenance supervision and
engineering (Major only).
559.7 Maintenance of structures (Major
only).
559.8 [Reserved]
559.9 Maintenance of boilers (Major
only).
559.10 Maintenance of generating and
electric equipment (Major only).
559.11 [Reserved]
559.12 Maintenance of computer
hardware (Major only).
559.13 Maintenance of computer software
(Major only).
559.14 Maintenance of communication
equipment (Major only).
559.15 Maintenance of miscellaneous
other renewable generation plant (Major
only).
559.16 Maintenance of other renewable
generation plant (Nonmajor only).
2. Transmission Expenses
Operation

*

*
562.1

*

*

*

*

*

[Reserved]

*

*

*

*

*

Maintenance

*

*

*

569.1 Maintenance of computer hardware
(Major only).
569.2 Maintenance of computer software
(Major only).
569.3 Maintenance of communication
equipment (Major only).

*

*
570.1

*

*

*

*

*

[Reserved]

*

*

*

4. Energy Storage Expenses
Operation
577.1 Operation supervision and
engineering.
577.2 Operation of energy storage
equipment (Major only).
577.3 Storage fuel.
577.4 Rents.
577.5 Operation supplies and expenses
(Nonmajor only).
Maintenance
578.1 Maintenance supervision and
engineering (Major only).
578.2 Maintenance of energy storage
equipment and structures (Major only).
578.3 Maintenance of computer hardware
(Major only).
578.4 Maintenance of computer software
(Major only).
578.5 Maintenance of communication
equipment (Major only).
578.6 Maintenance of miscellaneous
other energy storage plant (Major only).

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578.7 Maintenance of other energy
storage plant (Nonmajor only).
5. Distribution Expenses
Operation

*

*
584.1

*

*

*

*

*

[Reserved]

*

*

*

*

*

Maintenance

*

*

*

592.2 Maintenance of computer hardware
(Major only).
592.3 Maintenance of computer software
(Major only).
592.4 Maintenance of communication
equipment (Major only).

*

*

*

*

*

9. Administrative and General Expenses

*

*

*

*

*

*

*

Maintenance

*

*

*

935.1 Maintenance of computer hardware
(Major only).
935.2 Maintenance of computer software
(Major only).
935.3 Maintenance of communication
equipment (Major only).

*

*
*
*
*
11. Under Operation and Maintenance
Expense Accounts:
■ i. Revise account 509;
■ ii. Add accounts 513.1, 513.2, 513.3,
531.1, 531.2, 531.3, 544.1, 544.2, and
544.3;
■ iii. Remove and reserve account 548.1;
■ iv. Revise account 553.1;
■ v. Add accounts 553.2, 553.3, 555.2,
555.3, 558.1 through 558.24, and 559.1
through 559.16;
■ vi. Remove and reserve account 562.1;
■ vii. Revise accounts 569.1, 569.2, and
569.3;
■ viii. Remove and reserve account
570.1;
■ ix. Add accounts 577.1, 577.2 through
577.5, and 578.1 through 578.7;
■ x. Remove and reserve account 584.1;
and
■ xi. Add account 592.2, 592.3, 592.4,
935.1, 935.2, and 935.3.
The revisions and additions read as
follows:
■

Operation and Maintenance Expense
Accounts
*

*

*

509

Allowances.

*

*

This account shall include the cost of
allowances expensed concurrent with
the monthly emissions. (See General
Instruction No. 21.)
513.1 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the steam
power generation subfunction. (See
operating expense instruction 2.)

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
513.2 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the steam power generation
subfunction. (See operating expense
instruction 2.)
513.3 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
steam power generation subfunction.
(See operating expense instruction 2.)
*
*
*
*
*
531.1 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the nuclear
power generation subfunction. (See
operating expense instruction 2.)
531.2 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the nuclear power generation
subfunction. (See operating expense
instruction 2.)
531.3 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
nuclear power generation subfunction.
(See operating expense instruction 2.)
*
*
*
*
*

ddrumheller on DSK120RN23PROD with RULES2

544.1 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the
hydraulic power generation
subfunction. (See operating expense
instruction 2.)
544.2 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing

VerDate Sep<11>2014

19:31 Oct 04, 2023

Jkt 262001

support for software products serving
the hydraulic power generation
subfunction. (See operating expense
instruction 2.)
544.3 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
hydraulic power generation
subfunction. (See operating expense
instruction 2.)
*
*
*
*
*
548.1

*

[Reserved]

*

*

*

*

553.1 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the other
power generation subfunction. (See
operating expense instruction 2.)
553.2 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the other power generation subfunction.
(See operating expense instruction 2.)
553.3 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
other power generation subfunction.
(See operating expense instruction 2.)
*
*
*
*
*
555.2

Bundled environmental credits.

For environmental credits that were
bundled with energy, this account shall
include the cost of environmental
credits expensed concurrent with the
monthly usage. (See General Instruction
No. 21.)
555.3

Unbundled environmental credits.

For environmental credits that were
unbundled from energy, this account
shall include the cost of environmental
credits expensed concurrent with the
monthly usage. (See General Instruction
No. 21.)
*
*
*
*
*
558.1 Operation supervision and
engineering.

A. For Major Utilities, this account
shall include the cost of labor and

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69327

expenses incurred in the general
supervision and direction of the
operation of solar power generating
stations. Direct supervision of specific
activities shall be charged to the
appropriate account. (See operating
expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of solar power generating stations.
Labor
1. Supervising solar production.
2. Operating solar panels, auxiliary
apparatus and switching and other
electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
558.2 Solar panel generation and other
plant operating expenses (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in operating solar generation
and their auxiliary apparatus, switch
gear and other electric equipment to the
points where electricity leaves for
conversion for transmission or
distribution, or are not readily
assignable to other solar generation
operation expense accounts.
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating solar generators and
auxiliary apparatus and switching and
other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
yard.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses

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69328

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
558.3

[Reserved]

558.4

Rents.

558.5 Operation supplies and expenses
(Nonmajor only).

This account shall include the cost of
materials used and expenses incurred in
the operation of solar power generating
stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.

ddrumheller on DSK120RN23PROD with RULES2

558.6 Maintenance supervision and
engineering (Major only).

This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of solar generation
facilities. Direct field supervision of
specific jobs shall be charged to the
appropriate maintenance account. (See
operating expense instruction 1.)
558.7 Maintenance of solar panels,
structures, and equipment (Major only).

This account shall include the cost of
labor, materials used and expenses

19:31 Oct 04, 2023

558.8 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the solar
generation subfunction. (See operating
expense instruction 2.)
558.9 Maintenance of computer software
(Major only).

This account shall include all rents of
property of others used, occupied or
operated in connection with solar power
generation. (See operating expense
instruction 3.)

VerDate Sep<11>2014

incurred in the maintenance of solar
structures, solar panels, and other solar
plant equipment, the book cost of which
is includible in account 338.2,
Structures and Improvements, account
338.4, Solar Panels, account 338.5,
Collector System, account 338.6,
Generator Step-up Transformers (GSU),
account 338.7, Inverters, and account
338.8, Other Accessory Electrical
Equipment. (See operating expense
instruction 2.)

Jkt 262001

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the solar generation subfunction. (See
operating expense instruction 2.)
558.10 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
solar generation subfunction. (See
operating expense instruction 2.)
558.11 Maintenance of miscellaneous
solar generation plant (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous solar generation plant,
the book cost of which is includible in
account 338.12, Miscellaneous Power
Plant Equipment. (See operating
expense instruction 2.)
558.12 Maintenance of solar generation
plant (Nonmajor only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of solar
generation plant the book cost of which
is includible in plant accounts 338.2 to
338.12, inclusive. (See operating
expense instruction 2.)
558.13 Operation supervision and
engineering.

A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of wind power generating

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stations. Direct supervision of specific
activities shall be charged to the
appropriate account. (See operating
expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of wind power generating stations.
Labor
1. Supervising wind production.
2. Operating wind turbines, generators
and auxiliary apparatus and switching
and other electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
558.14 Wind turbine generation and other
plant operating expenses (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in operating wind generation
and their auxiliary apparatus, switch
gear and other electric equipment to the
points where electricity leaves for
conversion for transmission or
distribution, or are not readily
assignable to other wind generation
operation expense accounts.
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating wind turbines, generators
and auxiliary apparatus and switching
and other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
site.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system
oils.

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
558.15

[Reserved]

558.16

Rents.

This account shall include all rents of
property of others used, occupied or
operated in connection with wind
power generation. (See operating
expense instruction 3.)
558.17 Operation supplies and expenses
(Nonmajor only).

This account shall include the cost of
materials used and expenses incurred in
the operation of wind power generating
stations.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.

ddrumheller on DSK120RN23PROD with RULES2

558.18 Maintenance supervision and
engineering (Major only).

This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of wind generation
facilities. Direct field supervision of
specific jobs shall be charged to the
appropriate maintenance account. (See
operating expense instruction 1.)
558.19 Maintenance of wind turbines,
structures, and equipment (Major only).

This account shall include the cost of
labor, materials used and expenses

VerDate Sep<11>2014

19:31 Oct 04, 2023

Jkt 262001

incurred in the maintenance of wind
structures, the book cost of which is
includible in account 338.21, Structures
and Improvements, account 338.23,
Wind Turbines, account 338.24, Wind
Towers and Fixtures, account 338.26,
Collector System, account 338.27,
Generator Step-up Transformers (GSU),
account 338.28, Inverters, and account
338.29, Other Accessory Electrical
Equipment. (See operating expense
instruction 2.)
558.20 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the wind
generation subfunction. (See operating
expense instruction 2.)
558.21 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the wind generation subfunction. (See
operating expense instruction 2.)
558.22 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
wind generation subfunction. (See
operating expense instruction 2.)
558.23 Maintenance of miscellaneous
wind generation plant (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous wind generation plant,
the book cost of which is includible in
account 338.33, Miscellaneous Power
Plant Equipment. (See operating
expense instruction 2.)
558.24 Maintenance of wind generation
plant (Nonmajor only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of wind
generation plant the book cost of which
is includible in plant accounts 338.21 to
338.33, inclusive. (See operating
expense instruction 2.)
559.1 Operation supervision and
engineering.

A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of other renewable power

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69329

generating stations. Direct supervision
of specific activities shall be charged to
the appropriate account. (See operating
expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of other renewable power generating
stations.
Labor
1. Supervising other renewable
production.
2. Operating other renewable prime
movers, generators and auxiliary
apparatus and switching and other
electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
559.2 Other miscellaneous generation and
other plant operating expenses (Major
only).

This account shall include the cost of
labor, materials used and expenses
incurred in operating other renewable
generation and their auxiliary
apparatus, switch gear and other electric
equipment to the points where
electricity leaves for conversion for
transmission or distribution, or are not
readily assignable to other renewable
generation operation expense accounts.
Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating other renewable prime
movers, generators and auxiliary
apparatus and switching and other
electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
yard.
8. Building service.
9. Care of grounds including snow
removal, cutting grass, etc.

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69330

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
559.6 Maintenance supervision and
engineering (Major only).

10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
559.3

Fuel.

This account shall include the cost
delivered at the station (see account
151, Fuel Stock, for Major utilities, and
account 154, Plant Materials and
Operating Supplies, for Nonmajor
utilities) of all fuel, such as electrolytes,
hydrogen, renewable natural gas, algae,
etc., used in other power generation.
559.4

Rents.

This account shall include all rents of
property of others used, occupied or
operated in connection with other
renewable power generation. (See
operating expense instruction 3.)

This account shall include the cost of
materials used and expenses incurred in
the operation of other renewable power
generating stations.

ddrumheller on DSK120RN23PROD with RULES2

Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.

20:02 Oct 04, 2023

Jkt 262001

559.7 Maintenance of structures (Major
only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of other
renewable structures, the book cost of
which is includible in account 339.2,
Structures and Improvements, and
account 339.3 Fuel Holders. (See
operating expense instruction 2.)
559.8

[Reserved]

559.9

Maintenance of boilers (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of other
renewable plant, the book cost of which
is includible in account 339.4, Boilers.
(See operating expense instruction 2.)
559.10 Maintenance of generating and
electric equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of plant, the
book cost of which is includible in
account 339.6. Generators, and account
339.8, Other Accessory Electrical
Equipment. (See operating expense
instruction 2.)
559.11

559.5 Operation supplies and expenses
(Nonmajor only).

VerDate Sep<11>2014

This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of other renewable power
generation facilities. Direct field
supervision of specific jobs shall be
charged to the appropriate maintenance
account. (See operating expense
instruction 1.)

[Reserved]

559.12 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the other
renewable generation subfunction. (See
operating expense instruction 2.)
559.13 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the other renewable generation
subfunction. (See operating expense
instruction 2.)
559.14 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses

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incurred in the maintenance of
communication equipment serving the
other renewable generation subfunction.
(See operating expense instruction 2.)
559.15 Maintenance of miscellaneous
other renewable generation plant (Major
only).

This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous other renewable
generation plant, the book cost of which
is includible in account 339.12,
Miscellaneous Power Plant Equipment.
(See operating expense instruction 2.)
559.16 Maintenance of other renewable
generation plant (Nonmajor only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of other
renewable generation plant the book
cost of which is includible in plant
accounts 339.2 to 339.12, inclusive. (See
operating expense instruction 2.)
*
*
*
*
*
562.1

*

[Reserved]

*

*

*

*

569.1 Maintenance of computer hardware
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the
transmission function. (See operating
expense instruction 2.)
569.2 Maintenance of computer software.
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the transmission function. (See
operating expense instruction 2.)
Items
1. Telephone support.
2. Onsite support.
3. Software updates and minor
revisions.
569.3 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
transmission function. (See operating
expense instruction 2.)
*
*
*
*
*
570.1

*

E:\FR\FM\05OCR2.SGM

[Reserved]

*

*

05OCR2

*

*

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
577.1 Operation supervision and
engineering.

A. For Major Utilities, this account
shall include the cost of labor and
expenses incurred in the general
supervision and direction of the
operation of energy storage plant. Direct
supervision of specific activities shall be
charged to the appropriate account. (See
operating expense instruction 1.)
B. For Nonmajor Utilities, this
account shall include the cost of
supervision and labor in the operation
of energy storage equipment.
Labor
1. Supervising energy storage
equipment operation.
2. Operating energy storage
equipment and auxiliary apparatus and
switching and other electric equipment.
3. Operating switchboards, switch
gear and electric control and protective
equipment.
4. Keeping electric plant log and
records and preparing reports on
electric plant operations.
5. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
6. Cleaning electric plant equipment
when not incidental to maintenance
work.
577.2 Operation of energy storage
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in operating energy storage
plant and their auxiliary apparatus,
switch gear and other electric
equipment to the points where
electricity leaves for conversion for
transmission or distribution, or are not
readily assignable to other energy
storage operation expense accounts.

ddrumheller on DSK120RN23PROD with RULES2

Labor
1. Operating switchboards, switch
gear and electric control and protective
equipment.
2. Operating energy storage and
auxiliary apparatus and switching and
other electric equipment.
3. Keeping electric plant log and
records and preparing reports on
electric plant operations.
4. Testing, checking and adjusting
meters, gauges, and other instruments,
relays, controls and other equipment in
the electric plant.
5. Cleaning electric plant equipment
when not incidental to maintenance
work.
6. General clerical work.
7. Guarding and patrolling plant and
yard.
8. Building service.

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9. Care of grounds including snow
removal, cutting grass, etc.
10. Miscellaneous labor.
Materials and Expenses
11. Lubricants and control system
oils.
12. General operating supplies, such
as tools, gaskets, packing waste, gauge
glasses, hose, indicating lamps, record
and report forms, etc.
13. First-aid supplies and safety
equipment.
14. Employees’ service facilities
expenses.
15. Building service supplies.
16. Communication service.
17. Miscellaneous office supplies and
expenses, printing and stationery.
18. Transportation expenses.
19. Meals, traveling and incidental
expenses.
20. Water for fire protection or general
use.
21. Research, development, and
demonstration expenses.
577.3

69331

578.1 Maintenance supervision and
engineering (Major only).

This account shall include the cost of
labor and expenses incurred in the
general supervision and direction of
maintenance of energy storage facilities.
Direct field supervision of specific jobs
shall be charged to the appropriate
maintenance account. (See operating
expense instruction 1.)
578.2 Maintenance of energy storage
equipment and structures (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of energy
storage structures, energy storage
equipment, and other energy storage
plant the book cost of which is
includible in account 387.2, Structures
and Improvements, account 387.3,
Energy Storage Equipment, account
387.5, Collector System, account 387.6,
Generator Step-up Transformers (GSU),
and account 387.7, Inverters. (See
operating expense instruction 2.)
578.3 Maintenance of computer hardware
(Major only).

Storage fuel.

This account shall include the cost
delivered at the station (see account
151, Fuel Stock, for Major utilities, and
account 154, Plant Materials and
Operating Supplies, for Nonmajor
utilities) of all fuel, such as electrolytes,
hydrogen, renewable natural gas, algae,
etc., used in energy storage.

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the energy
storage function. (See operating expense
instruction 2.)

577.4

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the energy storage function. (See
operating expense instruction 2.)

Rents.

This account shall include all rents of
property of others used, occupied or
operated in connection with energy
storage. (See operating expense
instruction 3.)
577.5 Operation supplies and expenses
(Nonmajor only).

This account shall include the cost of
materials used and expenses incurred in
the operation of energy storage
equipment.
Items
1. Lubricants and control system oils.
2. General operating supplies, such as
tools, packing waste, hose, indicating
lamps, record and report forms, etc.
3. First-aid supplies and safety
equipment.
4. Employees’ service facilities
expenses.
5. Building service supplies.
6. Communication service.
7. Miscellaneous office supplies and
expenses, printing and stationery.
8. Transportation expenses.
9. Meals, traveling and incidental
expenses.
10. Water for fire protection or general
use.

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578.4 Maintenance of computer software
(Major only).

578.5 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment serving the
energy storage function. (See operating
expense instruction 2.)
578.6 Maintenance of miscellaneous other
energy storage plant (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in maintenance of
miscellaneous energy storage plant, the
book cost of which is includible in
account 387.11, Miscellaneous Energy
Storage Equipment. (See operating
expense instruction 2.)
578.7 Maintenance of other energy storage
plant (Nonmajor only).

This account shall include the cost of
labor, materials used and expenses

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69332

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

incurred in the maintenance of energy
storage plant the book cost of which is
includible in plant accounts 387.2 to
387.11, inclusive. (See operating
expense instruction 2.)

incurred in the maintenance of
communication equipment serving the
distribution function. (See operating
expense instruction 2.)
*
*
*
*
*

584.1

935.1 Maintenance of computer hardware
(Major only).

*

[Reserved]

*

*

*

*

592.2 Maintenance of computer hardware
(Major only).

The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware serving the
distribution function.
592.3 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products serving
the distribution function. (See operating
expense instruction 2.)
592.4 Maintenance of communication
equipment (Major only).

ddrumheller on DSK120RN23PROD with RULES2

This account shall include the cost of
labor, materials used and expenses

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The account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
computer hardware used for
administrative and general purposes.
(See operating expense instruction 2.)
935.2 Maintenance of computer software
(Major only).

This account shall include the cost of
labor, materials used and expenses
incurred for annual computer software
license renewals, annual software
update services and the cost of ongoing
support for software products used for
administrative and general purposes.
(See operating expense instruction 2.)
935.3 Maintenance of communication
equipment (Major only).

This account shall include the cost of
labor, materials used and expenses
incurred in the maintenance of
communication equipment used for

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administrative and general purposes.
(See operating expense instruction 2.)
Note: The following Appendix will not be
published in the Code of Federal Regulations.

X. Appendix A: New and Amended
Form 1/1F/3–Q (Electric)
(The form changes were done
considering a PDF format but would
ultimately be configured for XBRL
presentation. The following forms
schedules represent an option for
implementation and do not necessarily
represent how the schedule will appear
once designed, developed, and
deployed.)
Note: Deletions are in brackets and
Additions are in italics.

As indicated in the labels at the
bottom of each schedule, the first
schedules show changes to the pages of
FERC Form No. 1 as well as pages that
are the same in FERC Form Nos. 1–F
and 3–Q (stating where page numbers
differ), followed by schedules that have
changes that only affect FERC Form No.
1–F, and lastly schedule changes to
FERC Form No. 60.
BILLING CODE 6717–01–P

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

ln

Name of Respondent

:his RC]ort Is:
(1)
An Original
(2)
A Resubmission
LIST OF SCHEDULES (Electric Utility)

l

:Date of Report(Mo,
Da, Yr)

69333

rear/Period of Report End of
I

Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.

Title of Schedule

Reference
Page No.(b)

Remarks
(c)

(a)

1 General Information
2 Control Over Respondent
3 Corporations Controlled by Respondent
4 Officers
5 Directors
6 Information on Formula Rates
7 Important Changes During the Year
8 Comparative Balance Sheet
9 Statement of Income for the Year
10 Statement of Retained Earnings for the Year
11 Statement of Cash Flows
12 Notes to Financial Statements
13 Statement of Accum Comp Income, Comp Income, and Hedging Activities
14 Summary of Utility Plant & Accumulated Provisions for Dep, Amort & Dep
15 Nuclear Fuel Materials
16 Electric Plant in Service
17 Electric Plant Leased to Others
18 Electric Plant Held for Future Use
19 Construction Work in Progress-Electric
20 !Accumulated Provision for Depreciation of Electric Utility Plant
21 Investment of Subsidiary Companies
22 Materials and Supplies
23 !Allowances and Environmental Credits
24 Extraordinary Property Losses
25 Unrecovered Plant and Regulatory Study Costs
26 !Transmission Service and Generation Interconnection Study Costs
27 Other Regulatory Assets
28 Miscellaneous Deferred Debits
29 !Accumulated Deferred Income Taxes
30 Capital Stock
31 Other Paid-in Capital
32 Capital Stock Expense
33 Long-Term Debt
34 Reconciliation of Reported Net Income with Taxable Inc for Fed Inc Tax

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ddrumheller on DSK120RN23PROD with RULES2

35 Taxes Accrued, Prepaid and Charged During the Year
FERC FORM NO. 1 (ED. 12-22) Page 2

69334

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

36 IAccumulated Deferred Investment Tax Credits
Name of Respondent

rr his Report Is:
(1)
(2)

An Original
A Resubmission

Date of Report(Mo,
Da, Yr)

rYear/Period of Report End of

LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.

Title of Schedule

Reference
Page No.(b)

(a)

Remarks
(c)

37 Pther Deferred Credits
38 !Accumulated Deferred Income Taxes-Accelerated Amortization Property
39 !Accumulated Deferred Income Taxes-Other Property
40 !Accumulated Deferred Income Taxes-Other
41 Pther Regulatory Liabilities
42 Electric Operating Revenues
43 Regional Transmission Service Revenues (Account 457.1)
44 $ales of Electricity by Rate Schedules
45 Sales for Resale
46 Electric Operation and Maintenance Expenses
47 Purchased Power
48 rrransmission of Electricity for Others
49 !Transmission of Electricity by ISO/RTOs
50 rrransmission of Electricity by Others
51 Miscellaneous General Expenses-Electric
52 Depreciation and Amortization of Electric Plant
53 Regulatory Commission Expenses
54 Research, Development and Demonstration Activities
55 Distribution of Salaries and Wages
56 ~ommon Utility Plant and Expenses
57 !Amounts included in ISO/RTO Settlement Statements
58 Purchase and Sale of Ancillary Services
59 Monthly Transmission System Peak Load
60 Monthly ISO/RTO Transmission System Peak Load
61 Electric Energy Account
62 Monthly Peaks and Output
63 Steam Electric Generating Plant Statistics
63.1 'Renewable Generating Plant Statistics

64 Hydroelectric Generating Plant Statistics
65 Pumped Storage Generating Plant Statistics
66 Generating Plant Statistics Pages
66.1 Energy Storage Operations (Large Plants)
66.2 Energy Storage Operations (Small Plants)

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FERC FORM NO. 1 (ED. 12-22) Page 3

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

l

Name of Respondent

~his Report Is:
(1)
An Original
(2)
A Resubmission

IDate of Report(Mo,
Da, Yr)

I

69335

rear/Period of Report End of
I

LIST OF SCHEDULES (Electric Utility) (continued)
Enter in column (c) the terms "none," "not applicable," or "NA," as appropriate, where no information or amounts have been reported for
certain pages. Omit pages where the respondents are "none," "not applicable," or "NA".
Line
No.

Title of Schedule

Reference
Page No.(b)

Remarks

(a)

(c)

67 Transmission Line Statistics Pages
68 Transmission Lines Added During the Year
69 Substations
70 Transactions with Associated (Affiliated) Companies
71 Footnote Data
Stockholders' Reports Check appropriate box:
Two copies will be submitted
No annual report to stockholders is prepared

FERC FORM NO. 1 (ED. 12-22) Page 4
This Report Is:

(1)
(2)

D

An Original

Date of Report

Year/Period of Report

(Mo, Da, Yr)

End of

A Resubmission

COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Ref.
Current Year End of
Page No. (b)
Quarter/Year
Title of Account (a)
Balance
(c)
UTILITY PLANT

Line
No.

1

ddrumheller on DSK120RN23PROD with RULES2

0

2

Utility Plant (101-106, 114)

200-201

3

Construction Work in Progress (107)

200-201

4

TOTAL Utility Plant (Enter Total of lines 2 and 3)

5

(Less)Accum. Prov. forDepr. Amor!. Depl. (108,110,111,115)

6

Net Utility Plant (Enter Total of line 4 less 5)

7

Nuclear Fuel in Process of Ref., Conv.,Enrich., and Fab. (120.1)

8

Nuclear Fuel Materials and Assemblies-Stock Account (120.2)

9

Nuclear Fuel Assemblies in Reactor (120.3)

10

Spent Nuclear Fuel (120.4)

11

Nuclear Fuel Under Capital Leases (120.6)

12

(Less) Accum. Prov. for Amor!. of Nucl. Fuel Assemblies (120.5)

13

Net Nuclear Fuel (Enter Total of lines 7-11 less 12)

14

Net Utility Plant (Enter Total of lines 6 and 13)

15

Utility Plant Adjustments (116)

16

Gas Stored Underground - Noncurrent (117)

17

OTHER PROPERTY AND INVESTMENTS

18

Nonutility Property (121)

19

(Less) Accum. Prov. for Depr. and Amor!. (122)

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Prior Year End Balance
12/31
(d)

200-201
202-203

202-203

~

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ER05OC23.002

Name of Respondent

69336

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

20

Investments in Associated Companies (123)

21

Investment in Subsidiary Companies (123.1)

22

(For Cost of Account 123.1, See Footnote Page 224, line 42)

23

Noncurrent Portion of Allowances and Environmental Credits

24

Other Investments (124)

25

Sinking Funds (125)

26

Depreciation Fund (126)

27

Amortization Fund - Federal (127)

28

Other Special Funds (128)

29

Special Funds (Non Major Only) (129)
Long-Term Portion of Derivative Assets (175)

31

Long-Term Portion of Derivative Assets - Hedges ( 176)

32

TOTAL Other Property and Investments (Lines 18-21 and 23-31)

33

CURRENT AND ACCRUED ASSETS

34

Cash and Working Funds (Non-major Only) (130)

35

Cash (131)
Special Deposits (132-134)

37

Working Fund (135)

38

Temporary Cash Investments (136)

39

Notes Receivable (141)

40

Customer Accounts Receivable (142)

41

Other Accounts Receivable (143)

42

(Less) Accum. Prov. for Uncollectible Acct-Credit (144)

43

Notes Receivable from Associated Companies (145)

44

Accounts Receivable from Assoc. Companies (146)

45

Fuel Stock (151)

227

46

Fuel Stock Expenses Undistributed (152)

227

47

Residuals (Elec) and Extracted Products (153)

227

48

Plant Materials and Operating Supplies (154)

227

49

Merchandise (155)

227

50

Other Materials and Supplies (156)

51

Nuclear Materials Held for Sale (157)

202-203/227

52

Allowances and Environmental Credits (158.1, [and] 158.2, 158.3, and
158.4)
FERC FORM NO.1 (ED.12-22) Page 110

228-229

227

This Report Is:

(1)
(2)

Line
No.

53

D
D

An Original

Date of Report

Year/Period of Report

(Mo, Da, Yr)

End of

A Resubmission

COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS}(Continued)
Ref.
Current Year End of
Quarter/Year
Page No.
Tille of Account (a)
(b)
Balance
(c)
(Less) Noncurrent Portion of Allowances and Environmental Credits

54

Stores Expense Undistributed (163)

55

Gas Stored Underground - Current (164.1)

56

Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)

57

Prepayments (165)

58

Advances for Gas (166-167)

227

59

Interest and Dividends Receivable (171)

60

Rents Receivable (172)

61

Accrued Utility Revenues (173)

62

Miscellaneous Current and Accrued Assets (174)
--- - - -

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Prior Year End Balance
12/31
(d)

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----

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------

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---

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-------

-----------

--------

ER05OC23.003

Name of Respondent

ddrumheller on DSK120RN23PROD with RULES2

228-229

30

36

----

224-225

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
63

Derivative Instrument Assets (175)

64

(Less) Long-Term Portion of Derivative Instrument Assets (175)

65

Derivative Instrument Assets- Hedges (176)

66

(Less) Long-Term Portion of Derivative Instrument Assets - Hedges
(176
Total Current and Accrued Assets (Lines 34 through 66)

67

DEFERRED DEBITS

68
69

69337

Unamortized Debt Expenses (181)

70

Extraordinary Property Losses (182.1)

230a

71

Unrecovered Plant and Regulatory Study Costs (182.2)

230b

72

Other Regulatory Assets (182.3)

232

73

Prelim. Survey and Investigation Charges (Electric) (183)

74

Preliminary Natural Gas Survey and Investigation Charges 183.1)

75

Other Preliminary Survey and Investigation Charges (183.2)

76

Clearing Accounts (184)

77

Temporary Facilities (185)

78

Miscellaneous Deferred Debits (186)

79

Def. Losses from Disposition of Utility Pit. (187)

233

80

Research, Devel. and Demonstration Expend. (188)

81

Unamortized Loss on Reaquired Debt (189)

82

Accumulated Deferred Income Taxes (190)

83

Unrecovered Purchased Gas Costs (191)

84

Total Deferred Debits (lines 69 through 83)

85

TOTAL ASSETS (lines 14-16, 32, 67, and 84)

352-353
234

FERC FORM NO. 1 (ED. 12-22) Page 111
his Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

Date of Report(Mo,
Da, Yr)

ear/Period of Report End

f

STATEMENT OF INCOME
uarterly
1. Report in column (c) the current year to date balance. Column (c) equals the total of adding the data in column (g) plus the data in column (i) plus the
ala in column (k). Report in column (d) similar data for the previous year. This information is reported in the annual filing only.
2. Enter in column (e) the balance for the reporting quarter and in column (f) the balance for the same three month period for the prior year.
. Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in column (k)
he quarter to date amounts for other utility function for the current year quarter.
. Report in column (h) the quarter to date amounts for electric utility function; in column U) the quarter to date amounts for gas utility, and in column (I)
he quarter to date amounts for other utility function for the prior year quarter.
5. If additional columns are needed, place them in a footnote.
nnual or Quarterly if applicable
6. Do not report fourth quarter data in columns (e) and (f)
7. Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility column in a similar manner
utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
8. Re ort amounts in account 414, Other Ulili O eratin Income, in the same manner as accounts 412 and 413 above.
otal Current
otal Prior Year
Current 3 Months
Prior 3 Months
Line
o
Ended
Ended Quarterly
No.
ate Balance for
Quarterly OnlyNo
OnlyNo4th
(Ref.) Page
uarter/Year
4th Quarter
Quarter
No.
Title of Account(a)
(e)
(I)
(d)
(c)
(b)

--------

1 UTILITY OPERATING INCOME

2 Operating Revenues (400)
3 Operating Expenses

4 Operation Expenses (401)

7 Depreciation Expense for Asset Retirement Costs (403.1)
8 mort. & Depl. of Utility Plant (404-405)
9 mort. of Utility Plant Acq. Adj. (406)

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5 Maintenance Expenses (402)
6 Depreciation Expense (403)

69338

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

10 Amor!. Property Losses, Unrecov Plant and Regulatory Study Costs (407)
11 Amor!. of Conversion Expenses (407)
12 Regulatory Debits (407.3)
13 Less) Regulatory Credits (407.4)
14 Taxes Other Than Income Taxes (408.1)
15 Income Taxes - Federal (409.1)
16 Other (409.1)
17 Provision for Deferred Income Taxes (410.1)
18 Less) Provision for Deferred Income Taxes-Cr. (411.1)
19 lnvestmentTax Credit Adj. -Net (411.4)
20 Less) Gains from Disp. of Utility Plant (411.6)
21 Losses from Disp. of Utility Plant (411.7)
22 Less) Gains from Disposition of Allowances (411.8)
23 Losses from Disposition of Allowances (411.9)
24 Accretion Expense (411.10)
24.1 Less) Gains from Disposition of Environmental Credits (411. 11)
24.2 osses from Disposition of Environmental Credits (411.12)
25 TOTAL Utility Operating Expenses (Enter Total of lines 4 thru 24.2)
26 Net Util Oper Inc (Enter Tot line 2 less 25) Carry to Pg117,line 27
FERC FORM NO. 1/3Q (ED.12-22) Page 114

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

Name of Respondent

Date of Report(Mo,
Da, Yr)

ear/Period of Report End
of

TATEMENT OF INCOME FOR THE YEAR (Continued)
9. Use page 122 for important notes regarding the statement of income for any account thereof.
10. Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be
made to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected
he gross revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights
f the utility to retain such revenues or recover amounts paid with respect to power or gas purchases.
11. Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate
proceeding affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income,and
xpense accounts.
12. If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13. Enter on page 122 a concise explanation of only those changes in accounting methods made during the year which had an effect on net income,
including the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14. Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15. If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to
schedule.
ELECTRIC UTILITY
Current Year to Date
(in dollars)

Previous Year to Date
(in dollars)
(h)

(i)

Previous Year to Date
(in dollars)

Previous Year to Date
(in dollars)
0)

Line
No.

(I)

4
5
6
7
8
9
10
11
12
13
14
15
16
17

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(g)

GAS UTILITY
Current Year to Date
(in dollars)

69339

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

18
19
20
21
22
23
24
24.1

24.2
25
26

FERC FORM N0.1 (ED.12-22) Page 115
Name of Respondent

l

his Report Is:
(1)
An Original
(2)
A Resubmission
STATEMENT OF CASH FLOWS

I

IDate of Report(Mo,
Da, Yr)

ear/Period of Report End
~f

(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost

~

Description (See Instruction No. 1 for Explanation of Codes)

Line
No.

)

(a)
1 Net Cash Flow from Operating Activities:
2 Net Income (Line 78(c) on page 117)
3 Noncash Charges (Credits) to Income:
4 Depreciation and Depletion
5 ~mortization of Limited Plant
6 Impairment of long-lived asset and losses on regulatory assets
7 ~mortization of regulatory debits/credits
8 Deferred Income Taxes (Net)
9 Investment Tax Credit Adjustment (Net)
10 Net (Increase) Decrease in Receivables
11 Net (Increase) Decrease in Inventory
12 Net (Increase) Decrease in Allowances and Environmental Credits Inventory
13 Net Increase (Decrease) in Payables and Accrued Expenses
14 Net (Increase) Decrease in Other Regulatory Assets
15 Net Increase (Decrease) in Other Regulatory Liabilities
16 (Less) Allowance for Other Funds Used During Construction
17 (Less) Undistributed Earnings from Subsidiary Companies
18 Other (provide details in footnote):
19 Pension
20 Gain on disposal of noncurrent assets
21
22 Net Cash Provided by (Used in) Operating Activities (Total 2 thru 21)
23
24 Cash Flows from Investment Activities:
25 Construction and Acquisition of Plant (including land):
26 Gross Additions to Utility Plant (less nuclear fuel)
27 Gross Additions to Nuclear Fuel
28 Gross Additions to Common Utility Plant
29 Gross Additions to Nonutility Plant
31 Other (provide details in footnote):
32
33
34 Cash Outflows for Plant (Total of lines 26 thru 33)

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30 (Less) Allowance for Other Funds Used During Construction

69340
35
36
37
38
39
40
41
42
43
44
45

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

cquisition of Other Noncurrent Assets (d)
Proceeds from Disposal of Noncurrent Assets (d)
Investments in and Advances to Assoc. and Subsidiary Companies
Contributions and Advances from Assoc. and Subsidiary Companies
Disposition of Investments in (and Advances to)
ssociated and Subsidiary Companies
Purchase of Investment Securities (a)
Proceeds from Sales of Investment Securities (a)
FERC FORM NO.1 (ED.12-22) Page 120
FERC FORM NO.1-F (ED.12-22) Page 10

Name of Respondent

his Report Is:
(1)
An Original
(2)
A Resubmission
STATEMENT OF CASH FLOWS

Date of Report(Mo,
Da, Yr)

ear/Period of Report End

(1) Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d) Identify separately such items as
investments, fixed assets, intangibles, etc.
(2) Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a reconciliation between "Cash and Cash
Equivalents at End of Period" with related amounts on the Balance Sheet.
(3) Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and financing activities should be reported
in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount capitalized) and income taxes paid.
(4) Investing Activities: Include at Other (line 31) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired with liabilities assumed in the Notes to
the Financial Statements. Do not include on this statement the dollar amount of leases capitalized per the USofA General Instruction 20; instead provide a reconciliation of the
dollar amount of leases capitalized with the plant cost.

Current Year to Date
Quarter/Year(b)

Description (See Instruction No. 1 for Explanation of Codes)

Line
No.

Previous Year to Date
Quarter/Year(c)

(a)

48
49 Net (Increase) Decrease in Receivables
50 et (Increase ) Decrease in Inventory
51 Net (Increase) Decrease in Allowances and Environmental Credits Held for
peculation
52 Net Increase (Decrease) in Payables and Accrued Expenses
54
55
56 Net Cash Provided by (Used in) Investing Activities

--------

58

1

I

65

ash Provided by Outside Sources (Total 61 thru 69)

77
78 Net Decrease in Short-Term Debt (c)

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68
69
70
71

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
79
80
81
82
83
84
85
86
87
88
89
90

69341

Bond Issuance Costs
Dividends on Preferred Stock
Dividends on Common Stock
Net Cash Provided by (Used in) Financing Activities
(Total of lines 70 thru 81)
Net Increase (Decrease) in Cash and Cash Equivalents
(Total of lines 22,57 and 83)
ash and Cash Equivalents at Beginning of Period
ash and Cash Equivalents at End of period
FERC FORM NO.1 (ED.12-22) Page 121
FERC FORM NO.1-F (ED.12-22) Page 11

rr his Report Is:
An Original
~(1)

Name of Respondent

(2)

IDate of Report(Mo, Da, Yr)

ear/Period of Report
End of

A Resubmission

ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106)
1. Report below the original cost of electric plant in service according to the prescribed accounts.
2. In addition to Account 101, Electric Plant in Service (Classified), this page and the next include Account 102, Electric Plant Purchased or Sold;
Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric.
3. Include in column (c) or (d), as appropriate, corrections of additions and retirements for the current or preceding year.
4.For revisions to the amount of initial asset retirement costs capitalized, included by primary plant account, increases in column (c) additions and
reductions in column (e) adjustments.
5. Enclose in parentheses credit adjustments of plant accounts to indicate the negative effect of such accounts.
6. Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c). Also to be included
in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the respondent has a significant amount
of plant retirements which have not been classified to primary accounts at the end of the year, include in column (d) a tentative distribution of such
retirements, on an estimated basis, with appropriate contra entry to the account for accumulated depreciation provision. Include also in column (d)
tsaIance tseginmng or
Additions
Line
Account
Year
No.
/bl
/al
/cl
1 1. INTANGIBLE PLANT
2 v301) OrQanization
3 302) Franchises and Consents
4 11 303) Miscellaneous lntanaible Plant
5 rTOTAL lntanQible Plant (Enter Total of lines 2, 3, and 4)
6 12. PRODUCTION PLANT
7 ~- Steam Production Plant
8 "310) Land and Land Riahts
9 v311) Structures and Improvements
10 312) Boiler Plant Equipment
11 "313) Enaines and Enaine-Driven Generators
12 v314) TurboQenerator Units
13 v315) Accessory Electric Equipment

13.1 315.1 J Comouter Hardware
13.2 315.2) Comouter Software
13.3 11315.3) Communication Equipment
14 316) Misc. Power Plant Equipment
15 11 317) Asset Retirement Costs for Steam Production
16 rTOTAL Steam Production Plant /Enter Total of lines 8 thru 15)
17 B. Nuclear Production Plant
18 320) Land and Land Riahts
19 11 321) Structures and lmorovements
20 11 322) Reactor Plant Eauipment
21 323) TurboQenerator Units
22 324) Accessorv Electric Equioment

23
24
25
26
27
28

11325)

Misc. Power Plant Eauioment
v3251 Asset Retirement Costs for Nuclear Production
rTOTAL Nuclear Production Plant (Enter Total of lines 18 thru 24)
C. Hydraulic Production Plant
"330) Land and Land Riahts
v331) Structures and Improvements

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22.1 324. 1) Computer Hardware
22.2 11324.2) Computer Software
22.3 11324.3) Communication Equipment

29
30
31
31.1
31.2
31.3
32
33
34
35
35.1
35.2
35.3
35.5
35.6
35.7
35.8
35.9
35.10
35.11
35.12
35.13
35.14
35.15
35.16
35.17
35.18
35.20
35.21
35.23
35.24
35.25
35.26
35.27
35.28
35.29
35.30
35.31
35.32
35.33
35.34
35.35
35.36
35.37
35.39
35.41
35.42
35.43
35.44
35.45
35.46
35.47
36
37
38
39
40
41
42
42.1
42.2
42.3
43
44
144.11
45
46

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
332) Reservoirs, Dams, and Waterways
333\ Water Wheels, Turbines, and Generators
334) Accessorv Electric Eauioment
334.1) Computer Hardware
334.2) Comouter Software
'334.3) Communication Eauioment
335) Misc. Power Plant Eauipment
336) Roads, Railroads, and Bridges
337\ Asset Retirement Costs for Hvdraulic Production
TOTAL Hydraulic Production Plant (Enter Total of lines 27 thru 34)
D. Solar Production Plant
'338. 1J Land and Land Riahts
'338.2) Structures and Improvements
338.4) Solar Panels
338. 5) Collector Svstem
'338.6) Generator Step-up Transformers (GSUJ
'338. 7) Inverters
338. 8) Other Accessory Electrical Equipment
'338.9) Comouter Hardware
'338.10) Computer Software
338. 11) Communication Equipment
'338. 12) Miscellaneous Power Plant Eauioment
'338.13) Asset Retirement Costs for Solar Production
TOTAL Solar Prod Plant (Enter Total of lines 35.2 thru 35.14)
E. Wind Production Plant
'338.20) Land and Land Riahts
338.21) Structures and Improvements
338.23) Wind Turbines
'338.24) Wind Towers and Fixtures
'338.26) Collector Svstem
338.27) Generator Step-up Transformers (GSU)
'338.28) Inverters
'338.29) Other Accessory Electrical Eauipment
338.30) Computer Hardware
'338.31 J Comouter Software
'338.32) Communication Eauipment
338.33) Miscellaneous Power Plant Eauipment
'338.34) Asset Retirement Costs for Wind Production
TOTAL Wind Prod Plant (Enter Total of lines 35.17thru 35.31)
t=_ Other Renewable Production Plant
339. 1J Land and Land Riahts
'339.2) Structures and lmorovements
339.3) Fuel Holders
339.4) Boilers
'339.6) Generators
'339. 8) Other Accessory Electrical Eauipment
339.9) Computer Hardware
'339.10) Comouter Software
'339. 11) Communication Eauipment
339.12) Miscellaneous Power Plant Equipment
'339. 13) Asset Retirement Costs for Other Renewable Production
TOTAL Other Renewable Prod Plant (Enter Total of lines 35.34 thru 35.46)
DIG. Other Production Plant
340) Land and Land Rights
341\ Structures and lmorovements
342) Fuel Holders, Products, and Accessories
343) Prime Movers
344\ Generators
345) Accessorv Electric Eauioment
'345. 1) Computer Hardware
345. 2) Computer Software
'345.3) Communication Eauioment
346) Misc. Power Plant Eauioment
347) Asset Retirement Costs for Other Production
1(348) Enerav Storaae Eauioment - Production]
TOTAL Other Prod. Plant (Enter Total of lines 37 thru 44)
TOTAL Prod. Plant (Enter Total of lines 16, 25, 35, 35.15, 35.32, 35.47, and 45)
FERC FORM NO. 1 and 1-F (ED. 12-22) Page 204

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69342

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
rT his Report Is:

IName of Respondent

(1)
(2)

I

Date of Report(Mo,
Da, Yr)

ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
t:1aIance t:1egmnmg ot
Account
Year
(b)
(a)

rY ear/Period of ReportEnd
"f
Additions
(c)

47 3. TRANSMISSION PLANT
48 (350) Land and Land Rights
[48.1] [(351) Energy Storage Equipment- Transmission]
48.2 (351. 1) Computer Hardware
48.3 (351.2) Computer Software
48.4 (351.3) Communication Equipment
49 (352) Structures and Improvements
50 (353) Station Equipment
51 (354) Towers and Fixtures
52 (355) Poles and Fixtures
53 (356) Overhead Conductors and Devices
54 (357) Underground Conduit
55 (358) Underground Conductors and Devices
56 (359) Roads and Trails
57 (359.1) Asset Retirement Costs for Transmission Plant
58 rroTAL Transmission Plant (Enter Total of lines 48 thru 57)
59 14. DISTRIBUTION PLANT
60 (360) Land and Land Rights
61 (361) Structures and Improvements
62 (362) Station Equipment
[63] [(363) Energy Storage Equipment - Distribution]
63.1 (363.1) Computer Hardware
63.2 (363.2) Computer Software
63.3 (363.3) Communication Equipment
64 (364) Poles, Towers, and Fixtures
65 (365) Overhead Conductors and Devices
66 (366) Underground Conduit
67 (367) Underground Conductors and Devices
68 (368) Line Transformers
69 (369) Services
70 (370) Meters
71 (371) Installations on Customer Premises
72 (372) Leased Property on Customer Premises
73 (373) Street Lighting and Signal Systems
74 (374) Asset Retirement Costs for Distribution Plant
75 ~OTAL Distribution Plant (Enter Total of lines 60 thru 74)
76 5. REGIONAL TRANSMISSION AND MARKET OPERATION PLANT
77 (380) Land and Land Rights
78 (381) Structures and Improvements
79 (382) Computer Hardware
80 (383) Computer Software
81 (384) Communication Equipment
82 (385) Miscellaneous Regional Transmission and Market Operation Plant
83 (386) Asset Retirement Costs for Regional Transmission and Market Oper
84 ~OTAL Transmission and Market Operation Plant (Total lines 77 thru 83)
84.1 6. ENERGY STORAGE PLANT
84.2 (387.1) Land and Land Rights
84.3 (387.2) Structures and Improvements
84.4 (387.3) Energy Storage Equipment
84.6 (387. 5) Collector System
84.7 (387. 6) Generator Step-up Transformers (GSU)
84.8 (387. 7) Inverters
84.9 (387.8) Computer Hardware

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!Line
No.

An Original
A Resubmission

69343

69344
84.10
84.11
84.12
84.13
84.14
85
86
87
88
89
90
91
92
93
94
94.1
94.2
95
96
97
98
99
100
101
102
103
104

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
(387.9) Computer Software
(387.10) Communication Equipment
(387. 11) Miscellaneous Energy Storage Equipment
(387.12) Asset Retirement Costs for Energy Storage
TOTAL Energy Storage Plant (Total lines 84.2 thru 84.13)
[6]7. GENERAL PLANT
389) Land and Land Rights
390) Structures and Improvements
(391) Office Furniture and Equipment
(392) Transportation Equipment
(393) Stores Equipment
(394) Tools, Shop and Garage Equipment
(395) Laboratory Equipment
(396) Power Operated Equipment
(397.1) [Communication Equipment] Computer Hardware
(397.2) Computer Software
(397.3) Communication Equipment
(398) Miscellaneous Equipment
SUBTOTAL (Enter Total of lines 86 thru 95)
(399) Other Tangible Property
(399.1) Asset Retirement Costs for General Plant
rroTAL General Plant (Enter Total of lines 96, 97 and 98)
rroTAL (Accounts 101 and 106)
(102) Electric Plant Purchased (See Instr. 8)
(Less) (102) Electric Plant Sold (See Instr. 8)
(103) Experimental Plant Unclassified
rroTAL Electric Plant in Service (Enter Total of lines 100 thru 103)

FERC FORM NO. 1 and 1-F (ED. 12-22) Page 206

his Report Is:
Date of Report(Mo,
ear/Period of ReportEnd
(1)
An Original
Da, Yr)
of
(2)
A Resubmission
ELECTRIC PLANT IN SERVICE Account 101, 102, 103 and 106 Continued
istributions of these tentative classifications in columns (c) and (d), including the reversals of the prior years tentative account distributions of these
amounts. Careful observance of the above instructions and the texts of Accounts 101 and 106 will avoid serious omissions of the reported amount of
respondent's plant actually in service at end of year.
7. Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of primary account
classifications arising from distribution of amounts initially recorded in Account 102, include in column (e) the amounts with respect to accumulated
provision for depreciation, acquisition adjustments, etc., and show in column (f) only the offset to the debits or credits distributed in column (f) to primary
account classifications.
8. For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary statement showing
subaccount classification of such plant conforming to the requirement of these pages.
9. For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor or purchase,
and date of transaction. If ro osed ·ournal entries have been filed with the Commission as re uired b the Uniform S stem of Accounts, ive also date
Retirements
Adjustments
Transfers
Balance at
Line
End ofYear(g)
No.
d
2
3
4
5
6
7
8
9
10
11
12
13

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Name of Respondent

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69345
13.1
13.2
13.3

14
15
16
17
18
19
20
21
22
22.1
22.2
22.3

23
24
25
26
27
28
29
30
31
31.1
31.2
31.3

35.1
35.2
35.3
35.5
35.6
35.7
35.8
35.9
35.10
35.11
35.12
35.13
35.14
35.15
35.16
35.17
35.18
35.20
35.21
35.22
35.23
35.24
35.25
35.26
35.27
35.28
35.29
35.30
35.31
35.32
35.33
35.34
35.35
35.36
35.38
35.40
35.41

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32
33
34
35

69346

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
35.42
35.43
35.44
35.45
35.46
35.47
35.48
35.49
36
37
38
39
40
41
144.11
42
42.1
42.2
42.3
43
44
45
46

FERC FORM NO.1 and 1-F (ED.12-22) Page 205
This Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

Retirements

iDate of Report(Mo,
Da, Yr)

ELECTRIC PLANT IN SERVICE (Account 101, 102, 103 and 106) (Continued)
Adjustments
Transfers

/d)

/e)

If)

;ear/Period of ReportEnd
f

'°
Balance at
End of Year(g)

Line
No.
47
48
148.11
48.2
48.3
48.4
49
50
51
52
53
54
55
56
57
58
59
60
61
62
1631
63.1
63.2
63.3
64
65
66
67
68
69
70
71
72
73
74

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l

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69347
75
76
77
78
79
80
81
82
83
84
84.1
84.2
84.3
84.4
84.6
84.7
84.8
84.9
84.10
84.11
85
86
87
88
89
90
91
92
93
94
94.1
94.2
95
96
97
98
99
100
101
102
103
104

FERC FORM NO. 1 and 1-F (ED. 12-22) Page 207
Name of Respondent

his Report Is:
Date of Report(Mo,
(1)
An Original
Da, Yr)
(2)
A Resubmission
CCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)

ear/Period of ReportEnd

1. Explain in a footnote any important adjustments during year.
2. Explain in a footnote any difference between the amount for book cost of plant retired, Line 12, column (c), and that reported for
electric plant in service, pages 204-207, column d), excluding retirements of non-depreciable property.
3. The provisions of Account 108 in the Uniform System of accounts require that retirements of depreciable plant be recorded when
such plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded
and/or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book
cost of the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4. Show se aratel interest credits under a sinkin fund or similar method of de reciation accountin .
Section A. Balances and Changes During Year

me

em
(a)

1Balance Beginning of Year
Depreciation Provisions for Year, Charged to
403) Depreciation Expense

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No.

69348

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

(403.1) Depreciation Expense for Asset
Retirement Costs
(413) Exp. of Elec. Pit. Leas. to Others
ransportation Expenses-Clearing
Other Accounts (Specify, details in footnote):
OTAL Depree. Prov for Year (Enter Total of
lines 3 thru 9)

Salvage (Credit)
OTAL Net Chrgs. for Plant Ret. (Enter Total
Other Debit or Cr. Items (Describe, details in
RO Depr Reclassed to Reg Asset
Book Cost or Asset Retirement Costs Retired
Balance End of Year (Enter Totals of lines 1,
10, 15, 16, and 18)
Section B. Balances at End of Year According to Functional Classification

2 Hydraulic Production-Conventional
2 Hydraulic Production-Pumped Storage

23. Solar Production
23. Other Renewable Production

2 Regional Transmission and Market Operation

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FERC FORM NO. 1I1-F (ED. 12-96) Page 219
FERC FORM NO. 3Q (ED. 12-22) Page 208

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
Name of Respondent

69349

This Report Is:
Date of Report
Year/Period of Report
(Mo, Da, Yr)
(1)
An Original
End of
(2)
A Resubmission
ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES

I

I

I

Report Electric production, other power supply expenses, transmission, regional control and market operation, energy storage, and distribution expenses
through the reporting period.
Account
Year to Date
Quarter
Line
No.
(b)
(a)
1 1. POWER PRODUCTION AND OTHER SUPPLY EXPENSES
2 Steam Power Generation - Operation (500-509)
3 Steam Power Generation - Maintenance (510-515)
4 Total Power Production Expenses - Steam Power
5 Nuclear Power Generation - Operation (517-525)
6 Nuclear Power Generation - Maintenance (528-532)
7 Total Power Production Expenses - Nuclear Power
8 Hydraulic Power Generation - Operation (535-540.1)
9 Hydraulic Power Generation - Maintenance (541-545.1)
10 Total Power Production Expenses - Hydraulic Power
10.1 Solar Generation- Operation (558.1-558.5)
10.2 Solar Generation - Maintenance (558. 6-558. 12)
10.3 Total Power Production Expenses - Solar
10.4 Wind Generation - Operation (558. 13-558. 17)
0.5
ind G neratio - aint nance (5 8. 8- 5 . 1
10.6 Total Power Production Expenses ind
therR ewable
ne tion-Ope tion (559.1-55 .5)
0.7
10.8
therR
wable
ne tion- aint ance (55 .6-559. 6)
10.9 Total Power Production Expenses - Other Renewable
11 Other Power Generation - Operation (546-550.1)
12 Other Power Generation - Maintenance (551-554.1)
13 Total Power Production Expenses - Other Power
14 Other Power Supply Expenses
15 Purchased Power (555)
15.1 Power Purchased for Storage Operations (555.1)
15.2 Bundled Environmental Credits (555.2)
15.3 Unbundled Environmental Credits (555.3)
16 System Control and Load Dispatching (556)
17 Other Expenses (557)
18 Total Other Power Supply Expenses (line 15-17)
19 Total Power Production Expenses (Total of lines 4, 7, 10, 10.3, 10.6, 10.9, 13 and 18)
20 2. TRANSMISSION EXPENSES
21 Transmission Operation Expenses
(560) Operation Supervision an En Ii eering
23
24 (561. ) Loa Dispa ch-I eli ~ i1ity
25 (561.2) Load Dispatch-Monitor and Operate Transmission System
26 (561.3) Load Dispatch-Transmission Service and Scheduling
27 (561.4) Scheduling, System Control and Dispatch Services
28 (561.5) Reliability, Planning and Standards Development
29 (561.6) Transmission Service Studies
30 (561.7) Generation Interconnection Studies
31 (561.8) Reliability, Planning and Standards Development Services
32 (562) Station Expenses
33 (563) Overhead Line Expenses
34 (564) Underground Line Expenses
35 (565) Transmission of Electricity by 01 rs
36 (566) Miscellaneous Transmission Ex en es
37 ( 67) Rents
38 (567.1) Operation Supplies ~nd E e1ses ( on- ajo)
FERC FORM NO. 3Q (ED. 12-22) Page 324a

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69350

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

Name of Respondent

This Report Is:
Date of Report
Year/Period of Report
(Mo, Da, Yr)
(1)
An Original
End of
(2)
A Resubmission
ELECTRIC PRODUCTION, OTHER POWER SUPPLY EXPENSES, TRANSMISSION AND DISTRIBUTION EXPENSES

Report Electric production, other power supply expenses, transmission, regional control and market operation, energy storage, and distribution expenses
through thereporting period.
Year to Date
Account
Quarter
Line
No.
(b)
(a)
39 TOTAL Transmission Operation Expenses (Lines 22 - 38)
40 Transmission Maintenance Expenses
41 (568) Maintenance Supervision and Engineering
42 (569) Maintenance of Structures
43 (569.1) Maintenance of Computer Hardware
44 (569.2) Maintenance of Computer Software
45 (569.3) Maintenance of Communication Equipment
46 (569.4) Maintenance of Miscellaneous Regional Transmission Plant
47 (570) Maintenance of Station Equipment
48 (571) Maintenance Overhead Lines
49 (572) Maintenance of Underground Lines
50 (573) Maintenance of Miscellaneous Transmission Plant
51 (574) Maintenance of Transmission Plant
52 TOTAL Transmission Maintenance Expenses (Lines 41 - 51)
53 Total Transmission Expenses (Lines 39 and 52)
54 3. REGIONAL MARKET EXPENSES
55 Regional Market Operation Expenses
56 (575.1) Operation Supervision
57 (575.2) Day-Ahead and Real-Time Market Facilitation
58 (575.3) Transmission Rights Market Facilitation
59 (575.4) Capacity Market Facilitation
60 (575.5) Ancillary Services Market Facilitation
61 (575.6) Market Monitoring and Compliance
62 (575.7) Market Facilitation, Monitoring and Compliance Services
63 Regional Market Operation Expenses (Lines 55 - 62)
64 Regional Market Maintenance Expenses
65 (576.1) Maintenance of Structures and Improvements
66 (576.2) Maintenance of Computer Hardware
67 (576.3) Maintenance of Computer Software
68 (576.4) Maintenance of Communication Equipment
69 (576.5) Maintenance of Miscellaneous Market Operation Plant
70 Regional Market Maintenance Expenses (Lines 65-69)
71 TOTAL Regional Control and Market Operation Expenses (Lines 63,70)
71.1 4. ENERGY STORAGE EXPENSES
71.2 Energy Storage Operation Expenses (577.1-577.5)
71. 3 Energy Storage Maintenance Expenses (578. 1-578. 7)
71.4 Total Energy Storage Expenses (Lines 71.2 and 71.3)
72 4-5. DISTRIBUTION EXPENSES
73 Distribution Operation Expenses (580-589)
74 Distribution Maintenance Expenses (590-598)
75 Total Distribution Expenses (Lines 73 and 74)

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FERC FORM NO. 3Q (ED. 12-22) Page 324b

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69351

This Report Is:
Date of Report
Year/Period of Report
(Mo, Da, Yr)
(1)
An Original
End of
(2)
A Resubmission
ELECTRIC CUSTOMER ACCOUNTS, SERVICE, SALES, ADMINISTRATIVE AND GENERAL EXPENSES
Report the amount of expenses for customer accounts, service, sales, and administrative and general expenses year to date.
Account
Year to Date
Quarter
Line
No.
(b)
Name of Respondent

(a)

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
21. 1
21.2
21.3
21.4
22

(901-905) Customer Accounts Expenses
(907-910) Customer Service and Information Expenses
(911-917) Sales Expenses
89. ADMINISTRATIVE AND GENERAL EXPENSES
Operations
920 Administrative and General Salaries
921 Office Supplies and Expenses
(Less) 922 Administrative Expenses Transferred-Credit
923 Outside Services Employed
924 Property Insurance
925 Injuries and Damages
926 Employee Pensions and Benefits
927 Franchise Requirements
928 Regulatory Commission Expenses
(Less) 929 Duplicate Charges-Credit
930.1 General Advertising Expenses
930.2Miscellaneous General Expenses
931 Rents
TOTAL Operation (Total of lines 6 thru 18)
Maintenance
935 Maintenance of General Plant
935. 1 Maintenance of Computer Hardware
935.2 Maintenance of Computer Software
935.3 Maintenance of Communication Equipment
TOTAL Maintenance (Enter Total of lines 21 thru 21.3)
TOTAL Administrative and General Expenses (Total of lines 19 and 21.4)

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FERC FORM NO. 3Q (ED. 12-22) Page 325

69352

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
This Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

rtear/Period of Report

Date of Report
(Mo, Da, Yr)

End of

MATERIALS AND SUPPLIES
For Account 154, report the amount of plant materials and operating supplies under the primary functional classifications as indicated in column (a);
estimates of amounts by function are acceptable. In column (d), designate the department or departments which use the class of material.
Give an explanation of important inventory adjustments during the year (in a footnote) showing general classes of material and supplies and the
various accounts (operating expenses, clearing accounts, plant, etc.) affected debited or credited. Show separately debit or credits to stores expense
clearing, if applicable.
Line
No.

Balance Beginning of
Year

Account

Balance End of Year
(c)

(b)

(a)

Department or
Departments which
Use Material(d)

1 Fuel Stock (Account 151)
2 Fuel Stock Expenses Undistributed (Account 152)
3 Residuals and Extracted Products (Account 153)
4 Plant Materials and Operating Supplies (Account 154)
5 Assigned to - Construction (Estimated)
6 Assigned to - Operations and Maintenance
7 Production Plant (Estimated)
8 Transmission Plant (Estimated)
9 Distribution Plant (Estimated)
10 Regional Transmission and Market Operation Plant
(Estimated)
10.1 Energy Storage Plant (Estimated)
11 Assigned to - Other (provide details in footnote)
12 TOTAL Account 154 (Enter Total of lines 5 thru 11)
13 Merchandise (Account 155)
14 Other Materials and Supplies (Account 156)
15 Nuclear Materials Held for Sale (Account 157) (Not
applic to Gas Util)
16 Stores Expense Undistributed (Account 163)
17 Stored (Account 164)
18
19
20 TOTAL Materials and Supplies (Per Balance Sheet)
FERC FORM NO. 1 (REV. 12-22)
Page 227
Name of Respondent

his Report Is:
Date of Report(Mo,
Da, Yr)
(1)
An Original
(2)
A Resubmission
Allowances and Environmental Credits (Accounts 158.1, [and] 158.2, 158.3, and 158.4)

ear/Period of Report

Line [SO2 ]Allowances lnventoryand
No. Environmental Credits (Accounts
158.1, 158.3, and 158.4)
(a)

Current Year
mt.
(c)

0.

(b)

0.

(d)

mt.
(e)

1 Balance-Beginning of Year
2
3 cquired During Year:

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1. Report below the [particulars QdetailsD called for concerning] related to allowances and environmental credits. Additional information
about the type of allowances/environmental credits required by other regulatory bodies can be disclosed within the footnote data.
2. Report all acquisitions of allowances and environmental credits at cost.
3. Report allowances and environmental credits in accordance with a weighted average cost allocation method and other accounting
as prescribed by General Instruction No. 21 in the Uniform System of Accounts.
4. Report the allowances and Environmental Credits transactions by the period they are first eligible for use: the current year's
allowances and environmental credits in columns (b)-(c),allowances and environmental credits for the three succeeding years in
columns (d)-(i), starting with the following year, and allowances and environmental credits for the remaining succeeding years in
columns (j)-(k).
5. Report on line 4 [the ]authoritative agency [Environmental Protection Agency (EPA) ]issued allowances. Report withheld portions Lines
36-40.

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69353

4 Issued (Less Withheld Allow)
5 Returned by [EPA] authoritative agency
6
7
8 Purchases/Transfers:
9
0
11
12

13
14

e i quished Durin Y ar:
Charges to Account 509, 555.2, and 555.3
Other:
llowances Used
ost of Sales/Transfers:
22
23
24
25
26
27
28

llowances Withheld (Acct 158.2)
36 Balance-Beginning of Year
37 dd: Withheld by [EPA] authoritative agency
38 Deduct: Returned by [EPA] authoritative agency

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46 Losses
FERC FORM N0.1 (ED.12-22) Page 228a

69354

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
his Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

ear/Period of Report

Date of Report(Mo,
Da, Yr)

End of

Allowances and Environmental Credits (Accounts 158.1, [and ]158.2, 158.3, and 158.4) (Continued)

6. Report on Lines 5 allowances returned by an authoritative agency(the EPA). Report on Line 39 the authoritative agency[EPA]'s sales
of the withheld allowances. Report on Lines 43-46 the net sales proceeds and gains/losses resulting from the authoritative
agency[EPA]'s sale or auction of the withheld allowances.
7. Report on Lines 8-14 the names of vendors/transferors of allowances and environmental credits acquired and identify associated
companies (See "associated company" under "Definitions" in the Uniform System of Accounts).
8. Report on Lines 22 - 27 the name of purchasers/ transferees of allowances and environmental credits disposed of and identify
associated companies.
9. Report the net costs and benefits of hedging transactions on a separate line under purchases/transfers and sales/transfers.
10. Report on Lines 32-35 and 43-46 the net sales proceeds and gains or losses from allowance and environmental credit sales.
Future Years
Totals
Line
1----,N,..,.o-.---.......-....,.A-m..,.t.----11---.,...,N-o.--"""T""---,A,...m"""t-.---1---,N..,.0-.---....----,-A-m..,.t.-----+--,-N,-o-.-----r----,-A-m..,.t.------1No.
(f)
(g)
(h)
(i)
0)
(k)
(I)
(m)

8
9
10
11
12
13
14
15

22
23
24
25
26
27

32
33
34
35

43
44
45

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36
37
38
39
40

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69355
46

FERC FORM N0.1 (ED.12-22) Page 229a

[Delete Pages 228b and 229b]
his Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

Date of Report(Mo,
Da, Yr)

ear/Period of Repor!End
f

ELECTRIC OPERATION AND MAINTENANCE EXPENSES

If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.

Account

Amount for Current
Year(b)

(a)

2
ineerin

Enter Total of Lines 4 thru 12
Maintenance Su ervision and En ineerin
Maintenance of Structures
18
18.1
18.2

Maintenance Su ervision and En ineerin

38
38.1
38.2
38.3
39

46
47

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42
43

69356

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

48 539 Miscellaneous H draulic Power Generation Ex enses
49 540 Rents
50
TAL Operation (Ent r T tal of Li
4 th u 49)
51 . H draulic Power Generation Continued
53 541 Main en tenance Su ervision and En ineerin
54 542 Maintenance of Structures
55 5 3
in en n
f Res rv irs, Da s, d
e

a s

56.2

59

FERC FORM NO.1 and 1-F (ED.12-22) Page 320

l his Report Is:
An Original
(2)
A Resubmission
ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Name of Respondent

I

IDate of Report(Mo,
Da, Yr)

r (1)

rear/Period of ReportEnd of

If the amount for previous year is not derived from previously reported figures, explain in footnote.
!Account
(a)
60 D. Other Power Generation
61 Ooeration
62 546) Ooeration Suoervision and Enaineerina
63 547) Fuel
64 548) Generation Expenses
[64.1] (548.1) Operation of Energy Storage Equipment]
65 549) Miscellaneous Other Power Generation Exoenses
66 550) Rents
67 rTOTAL Operation (Enter Total of lines 62 thru 66)
68 Maintenance
51) ain en~n S Jpervision ~nd E 1gine r'ng
6
70 552) Maintenance of Structures
71 553) Maintenance of Generatina and Electric Plant
71.1 553. 1) Maintenance of Computer Hardware [of Enerav Storaae Eauipmentl
71.2 553.2) Maintenance of Computer Software
unication Eauipme t
71.3 553.3) ain ena ce of Co
72 554) Maintenance of Miscellaneous Other Power Generation Plant
73 TOTAL Maintenance (Enter Total of lines 69 thru 72)
74 rTOTAL Power Production Expenses-Other Power (Enter Tot of 67 & 73)
75 E. Other Power Supply Expenses
76 555) Purchased Power
76.1 555.1) Power Purchased for Storaae Ooerations
76.2 555.2) Bundled Environmental Credits
76.3 1(555.3) Unbundled Environmental Credits
77 556) System Control and Load Dispatchina
78 557) Other Expenses
79 TOTAL Other Power Suoolv Exo /Enter Total of lines 76 thru 78)
79.1 F. Solar Generation
79.2 Operation
79.3 558. 1) Operation SupeNision and Enaineerina
79.4 558.2) Solar Panel Generation and Other Plant Operatina Expenses
79.6 558.4) Rents
79.7 TOT, L Ope a i n (Enter otal of Lines 79.3 thru .6)
79.8 Maintenance
79.9 558. 61 Maintenance SupeNision and Enaineerina
79.10 558. 7) Maintenance of Solar Panels, Structures, and Eauipment
79.11 558. 8) Maintenance of Computer Hardware
79.12 558. 9) Maintenance of Computer Software
79.13 558. 101 Maintenance of Communication Eauioment
79.14 558. 11) Maintenance of Miscellaneous Solar Generation Plant
79.15 TOTAL Maintenance (Enter Total of lines 79.9 thru 79.14)

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LineNo.

7 . 6 TO L Pow r Prod c ion xpenses-Solar (total of lines 79. 7 79. 5)
79.17 G. Wind Generation
79.18 Operation
79.19 558.13) Operation Supervision and Enqineerinq
79.20 558.14) Wind Turbine Generation and Other Plant Operating Expenses
79.21 '5 8. 1 ,) Rents
79.22 TOTAL Operation (Enter Total of Lines 79.19 thru 79.21!
79.23 !Maintenance
79.24 558. 18) Maintenance Supervision and Enqineerinq
79.25 558.19) Maintenance of Wind Turbines, Structures, and Equipment
79.2 5 8.20)
i tenance of Co 1pI ter
are
79.27 558.21) Maintenance of Computer Software
79.28 558.22! Maintenance of Communication Eauipment
79.29 558.23) Maintenance of Miscellaneous Wind Generation Plant
79.30 TOTAL Maintenance (Enter Total of lines 79.24 thru 79.29)
79.31 TOTAL Power Production Expenses-Wind (total of lines 79.22 & 79.30)
79.32 H. Other Renewable Generation
79.33 Operation
79.34 559.1) Operation Supervision and Enqineerinq
79.35 559.2) Other Miscellaneous Generation and Other Plant Operating Expenses
79.36 559.3) Fuel
79.37 559.4) Rents
79.38 TOTAL Operation (Enter Total of Lines 79.34 thru 79.37)
79.39 !Maintenance
79.40 559.6) Maintenance Supervision and Enqineerinq
79.41 559. 7) Maintenance of Structures
79.42 559.9) Maintenance of Boilers
79.43 559.10! Maintenance of Generatinq and Electric Eauipment
79.44 559. 12) Maintenance of Computer Hardware
79.45 559.13) Maintenance of Computer Software
79.46 559.14) Maintenance of Communication Equipment
79.~ 559. 15) Maintenance of Miscellaneous Renewable Production Plant
79.48 TOTAL Maintenance (Enter Total of lines 79.40 thru 79.47)
79.49 TOTAL Power Prod Exp-Other Renewable (total of lines 79.38 & 79.48)
80 rroTAL Power Prod Exp (Total of lines 21, 41, 59, 74, [& ]79, 79.16, 79.31, &
79.49)
81 12. TRANSMISSION EXPENSES
82 :Joeration
83 11560) Operation Supervision and Engineering
84
85 561.1) Load Disoatch-Reliabilitv
86 11561.2) Load Dispatch-Monitor and Operate Transmission System
87 11 561.3) Load Dispatch-Transmission Service and Scheduling
88 11561.4) Scheduling, System Control and Dispatch Services
89 11561.5) Rer ility, Planning and Standards Development
90 561.6) Transmission Service Studies
91 11561.7) Generation Interconnection Studies
92 (561.8) Reliability, Planning and Standards Development Services
93 562) Station Expenses
[93.1] 1[(562.1) Operation of Energy Storage Equipment]
94 11563) Overhead Lines Expenses
95 11564) Underaraund Lines ExPenses
96 565) Transmission of Electricitv bv Others
97 566) Miscellaneous Transmission Expenses
98 11 567) Rents
99 rroTAL Operation (Enter Total of lines 83 thru 98)
100 Maintenance
101 11568) Maintenance Supervision and Engineering
102 11559) Maintenance of Structures
103 569.1) Maintenance of Computer Hardware
104 11 569.2) Maintenance of Computer Software
105 11569.3) Maintenance of Communication Equipment
106 11569.4) Maintenance of Miscellaneous Regional Transmission Plant
107 11570) Maintenance of Station Eauipment
[107.11 11(570.1) Maintenance of Eneray Storaae Equipment!
108 11571) Maintenance of Overhead Lines
109 11572) Maintenance of Underground Lines
110 11573) Maintenance of Miscellaneous Transmission Plant

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Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69358

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

111 OTAL Maintenance Total of lines 101 thru 110
112 OTAL Transmission Ex enses Total of lines 99 and 111
FERC FORM NO. 1 and 1-F (ED. 12-22) Page 321
IT his Report Is:
(1)
An Original
(2)
A Resubmission
ELE1;TRl1; uPERATluN AND MAINTENAN1;E EXPEN::;E::; (1;ontinued)
Name of Respondent

Date of Report(Mo,
Da, Yr)

rt'ear/Period of Report End
pf

113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
131.1
131.2
131.3
131.4
1 1.5
131.6
131.7
131.8
131.9
131.10
131.11
131.12
131.13
131.14
131.15
131.16
132
133
134
135
136
137
138
[138.11
139
140
141
142
143
144
145
146
147
148
148.1
148.2
148.3

(a)
~- REGIONAL MARKET EXPENSES
hneration
575.1) Operation Supervision
11575.2) Dav-Ahead and Real-Time Market Facilitation
575.3) Transmission Rights Market Facilitation
575.4) Caoacitv Market Facilitation
575.5) Ancillarv Services Market Facilitation
575.6) Market Monitorina and Compliance
11575.7) Market Facilitation, Monitoring and Compliance Services
11575.8) Rents
!Total Ooeration (Lines 115 thru 122)
Maintenance
11 576.1) Maintenance of Structures and Improvements
11576.2) Maintenance of Computer Hardware
11576.3) Maintenance of Com outer Software
576.4) Maintenance of Communication Eauipment
576.5) Maintenance of Miscellaneous Market Operation Plant
rrotal Maintenance (Lines 125 thru 129)
rroTAL Regional Transmission and Market Op Expns (Total 123 and 130)

----)

~- ENERGY STORAGE EXPENSES
Ooeration
577.1) Ooeration SuoeNision and Enaineerina
577.2) Ooeration of Enerav Storage Equioment
577.3) Storage Fuel
577.4) Rents
Total Ooeration (Lines 131.3 thru 131.6)
!Maintenance
578.1) Maintenance SuoeNision and Engineering
578.2) Maintenance of Enerav Storaae Eauioment, Structures
578.3) Maintenance of Comouter Hardware
578.4) Maintenance of Comouter Software
578.5) Maintenance of Communication Equioment
578.6) Maintenance of Miscellaneous Other Enerav Storaae Plant
Total Maintenance (Lines 131.9 thru 131.14)
TOTAL Ener_av Storaae Exoenses (Total of 131.7 and 131.15)
4. ]5. DISTRIBUTION EXPENSES
ooeration
V580l Ooeration Suoervision and Enaineerina
581) Load Dispatchina
11582) Station Expenses
583) Overhead Line Expenses
584) Underground Line Expenses
lf/584.1) Ooeration of Enerav Storaae Eauiomentl
585) Street Liahtina and Sianal Svstem Expenses
11586) Meter Expenses
587) Customer Installations Expenses
588) Miscellaneous Expenses
V589) Rents
!TOTAL Operation (Enter Total of lines 134 thru 143)
Maintenance
11590) Maintenance Supervision and Engineering
11591) Maintenance of Structures
592) Maintenance of Station Eauioment
592.2) Maintenance of Comouter Hardware (Enerav Storaae Eauiomentl
592.3) Maintenance of Comouter Software
592.4) Maintenance of Communication Equioment

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If the amount for previous year is not derived from previously reported figures, explain in footnote.
LineNo. ~ccount

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69359

158
159

164

OTAL Customer Accounts Ex enses Total of lines 159 thru 163
FERC FORM NO. 1 and 1-F (ED.12-22) Page 322

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

Name of Respondent

Date of Report(Mo,
Da, Yr)

ear/Period of ReportEnd

f

ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)

If the amount for previous year is not derived from previously reported figures, explain in footnote.
Line
No.

Amount for Current
Year(b)

Account
(a)

165
166
167
168
169

er Assistance Ex

173
174

180

185
186
187
188

OTAL Administrative & General Ex enses Total of lines 194 and 196.
OTALElecO andMaintEx ns Total80,112,131,131.16,156,164,171,178,197

ER05OC23.027

196
196.1
196.2
196.3
196.4
197
198

FERC FORM NO. 1 and 1-F (ED.12-22) Page 323

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193

69360

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
rrhis Report Is:
An Original
(1)
(2)
A Resubmission

Name of Respondent

Date of Report(Mo,
Da, Yr)

~ear/Period of ReportEnd
pf

DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Account 403,404,405)
(Except amortization of acquisition adjustments)

1. Report in section A for the year the amounts for: (b) Depreciation Expense (Account 403; (c) Depreciation Expense for Asset
Retirement Costs (Account 403.1; (d) Amortization of Limited-Term Electric Plant (Account 404); and (e) Amortization of Other Electric
Plant (Account 405).
2. Report in Section 8 the rates used to compute amortization charges for electric plant (Accounts 404 and 405). State the basis used to
compute charges and whether any changes have been made in the basis or rates used from the preceding report year.
3. Report all available information called for in Section C every fifth year beginning with report year 1971, reporting annually only changes
to columns (c) through (g) from the complete report of the preceding year.
Unless composite depreciation accounting for total depreciable plant is followed, list numerically in column (a) each plant subaccount,
account or functional classification, as appropriate, to which a rate is applied. Identify at the bottom of Section C the type of plant
included in any sub-account used.
In column (b) report all depreciable plant balances to which rates are applied showing subtotals by functional Classifications and showing
composite total. Indicate at the bottom of section C the manner in which column balances are obtained. If average balances, state the
method of averaging used.
For columns (c), (d), and (e) report available information for each plant subaccount, account or functional classification Listed in column
(a). If plant mortality studies are prepared to assist in estimating average service Lives, show in column (f) the type mortality curve
selected as most appropriate for the account and in column (g), if available, the weighted average remaining life of surviving plant. If
composite depreciation accounting is used, report available information called for in columns (b) through (g) on this basis.
4. If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state at
the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A. Summary of Depreciation and Amortization Charges
Line
Functional Classification(a)
No.

Dtreciation
xpense
(Account 403)(b)

Depreciation
Expense for Asset
Retirement Costs
(Account 403.1) (c)

Amortization
of
Limited
Term
Electric
Plant
:(Account 404)
(d)

Amortization of
Other Electric
Plant (Ace 405)
'Ce\

Total(f)

1 Intangible Plant
:; Steam Production Plant
~

Nuclear Production Plant

'- Hydraulic Production Plant-Conventional
'Hydraulic Production Plant-Pumped Storage
5. Solar Production Plant
5.• Wind Production Plant

5. Other Renewable Production Plant
EOther Production Plant
1 Transmission

Plant

EDistribution Plant
~

Regional Transmission and Market Operation

9. Energy Storage Plant
1CGeneral Plant
11

Common Plant-Electric

12

TOTAL

B. Basis for Amortization Charges
[The amortization charges shown in Column (d), Line 1 - Intangible Plant, represent the straight line amortization of the development costs related to
~oftware. See note for Column (d), Line 1 for additional details regarding the system software included in Intangible Plant. Note that software is typically
~mortized over a 5 year period unless another life is deemed more appropriate.]
[The amortization charges shown in Column (d), Line 11 - Common Plant-Electric, represent the straight line amortization of the development costs related
o software. See note for Column (d), Line 11 for additional details regarding the system software included in Common Plant. Note that software is typically
~mortized over a 5 year period unless another life is deemed more appropriate.]

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!l"his schedule excludes all amortized Limited Term Plant ([software,] leasehold improvements, right of ways, etc.).
FERC FORM N0.1 (ED. 12-22) Page 336

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

l

Name of Respondent

I

IDate of Report(Mo,
Da, Yr)

:his Report Is:
An Original
(1)
(2)
A Resubmission
~ESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES

69361

;ear/Period of ReportEnd
f

'°

1. Describe and show below costs incurred and accounts charged during the year for technological research, development, and demonstration (R, D &
D) project initiated, continued or concluded during the year. Report also support given to others during the year for jointly-sponsored projects.(ldentify
recipient regardless of affiliation.) For any R, D & D work carried with others, show separately the respondent's cost for the year and cost chargeable to
others (See definition of research, development, and demonstration in Uniform System of Accounts).
2. Indicate in column (a) the applicable classification, as shown below:
Classifications:
A. Electric R, D & D Performed Internally:
(1) Generation
a. hydroelectric
i. Recreation fish and wildlife
ii Other hydroelectric
b. Fossil-fuel steam
C. Internal combustion or gas turbine
d. Nuclear
e. Solar
f. Wind
g. Other renewable
h. [e. ]Unconventional generation
i. [f. ]Siting and heat rejection

Description

Classification(a)

(b)

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

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Line
No.

(2) Transmission
a. Overhead
b. Underground
(3) Distribution
(4) Regional Transmission and Market Operation
(5) Energy Storage
([5]6) Environment (other than equipment)
([6]7) Other (Classify and include items in excess of $50,000.)
([7]8) Total Cost Incurred
B. Electric, R, D & D Performed Externally:
(1) Research Support to the electrical Research Council or the Electric
Power Research Institute

69362

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

37
FERC FORM NO.1 (ED.12-22) Page 352
Name of Respondent

his Report Is:
(1)
An Original
(2)
A Resubmission
DISTRIBUTION OF SALARIES AND WAGES

ate of Report(Mo,
a, Yr)

ear/Period of ReportEnd

f _ _ _ _ _ _ __

Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to
Utility Departments, Construction, Plant Removals, and Other Accounts, and enter such amounts in the appropriate lines and columns
provided. In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation
iving substantially correct results may be used.
Line
No.
1
2
3
4
5
5. 1
6
7
8

-

Classification

Direct Payroll
Distribution
(b)

a
Electric
Operation
Production
ransmission
Regional Market
Energy Storage
Distribution
Customer Accounts
Customer Service and Informational

ocatIon o ayro
charged forClearing
A"ccounts (c)

Total

I
I

dministrative and General
18 OTAL Maintenance (Total of lines 13 thru 17)
19 otal Operation and Maintenance
20 Production (Enter Total of lines 3 and 13)

Energy Storage (Enter Total of Lines 5.1 and 15.1)
Distribution (Enter Total of lines 6 and 16)
Customer Accounts (Transcribe from line 7)
Customer Service and Informational (Transcribe from line 8)
Sales (Transcribe from line 9)
dministrative and General (Enter Total of lines 10 and 17)
OTAL Oper. and Main!. (Total of lines 20 thru 27)
Gas
Operation
Production-Manufactured Gas
Production-Nat. Gas (Including Expl. and Dev.)

34

torage, LNG Terminating and Processing

41

OTAL Operation (Enter Total of lines 31 thru 40)

43
44
45
46

Production-Manufactured Gas
Production-Natural Gas (Including Exploration and Development)
Other Gas Supply
Storage, LNG Terminating and Processing

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22.1
23
24
25
26
27
28
29
30
31
32

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
47

69363

ransmission
FERC FORM NO.1 (ED.12-22) Page 354
1his Report Is:

Name of Respondent

(1)
(2)

Date of Report(Mo,
Da, Yr)

An Original
A Resubmission

[Year/Period of ReportEnd
pf

ELECTRIC ENERGY ACCOUNT
Report below the information called for concerning the disposition of electric energy generated, purchased, exchanged and wheeled during the year.
Line
No.

Item

ine
No.

(a)
$OUR ES Fl NEI
2Generation (Excluding Station Use):
3Steam

Item

Megawatt Hours

(a)

(b)

' - - ' 2 DISPOSITIO OFINER Y
Sales to Ultimate Consumers (Including
2

'

4Nuclear
5 Hydro-Conventional

23

Interdepartmental Sales)
Requirements Sales for Resale (See

6 Hydro-Pumped Storage

24

instruction 4, page 311.)
Non-Requirements Sales for Resale (See

6.1 Solar

instruction 4, page 311.)

6.2 Wind
6.3 Other Renewable
7Pther
8 Less Energy for Pumping

25 Energy Furnished Without Charge

9 Net Generation (Enter Total of lines 3

26 Energy Used by the Company (Electric
Dept Only, Excluding Station Use)

hrough 8)

27 Total Energy Losses

10 Purchases (other than for Energy Storage)

27.1 Total Energy Stored

10.1 Purchases for Energy Storge

8

11 Power Exchanges:
12 Received

TOTAL (Enter Total of Lines 22 Through
27.1) (MUST EQUAL LINE 20)

13 Delivered
14 Net Exchanges (Line 12 minus line 13)
15 !fransmission For Other (Wheeling)
16 Received
17 Delivered
18 Net Transmission for Other (Line 16 minus
line 17)
19 rrransmission By Others Losses
20 rroTAL(EnterTotaloflines9, 10, 10.1, 14,
18
and 19)

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

Name of Respondent

~ate of Report
l'Mo, Da, Yr)

!Year/Period of Report
jEndof

RENEWABLE GENERATING PLANT STATISTICS (Large Plants)

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FERC FORM NO. 1 (ED. 12-22) Page 401a

69364

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

1. Report data for plant in Service only. 2. Report in this page renewable plants of 10,000 Kw or more. 3. Indicate by a footnote any plant leased or
operated as a joint facility. 4. If net peak demand for 60 minutes is not available, give data which is available, specifying period. 5. Items under Cost of
Plant are based on U. S. of A. Accounts. Production expenses do not include Purchased Power, System Control and Load Dispatching, and Other
Expenses Classified as Other Power Supply Expenses.

Line
No.

Plant Name:
(b)

Item
(a)
1Kind of Plant (Solar, Wind, Biomass, etc.)
2 Type of Constr (PV Tracking, Offshore, Boiler, etc)
3 Year Originally Constructed
4 Year Last Unit was Installed
5 Total Installed Cap (Max Gen Name Plate Ratings-MW)
6 Net Peak Demand on Plant- MW (60 minutes)
7 Plant Hours Connected to Load
8 Net Continuous Plant Capability (Megawatts)
9 Net Generation, Exclusive of Plant Use - KWh
10 Cost of Plant: Land and Land Rights
11 Structures and Improvements
12 Solar Panels, Wind Turbines, and Generators
13 Fuel Holders
14 ~oilers
15 Collector System
16 Generator Step-up Transformers (GSU)
17 Inverters
r
18 Other Accessory Electrical Equipment
19 Computer Hardware
,;
20 Computer Software
21 Communication Equipment
;
22 Miscellaneous Power Plant Equipment
I
-.._......
23 ~sset Retirement Costs
24 Total Cost (10-23)
~
25 Cost per KW of Installed Capacity~ne 2aJ l~luding
26 Production Expenses: Oper, S ~ r ;
xr:Jnses
27 Generation and Other PlanflOper.
28 Fuel
"'/
29 Steam Expenses
30 Electric Expen~e
31 Misc Steam P
xpenses
32 Rents
' i
33 Environmental Credits T
34 Maintenance Supervision and Engineering
35 Maintenance of Structures and Equipment
36 !Maintenance of Boiler Plant
37 Maintenance of Electric Plant
38 Maintenance of Computer Hardware
39 !Maintenance of Computer Software
40 Maintenance of Communication Equipment
41 Maintenance of Misc Plant
42 Total Production Expenses
43 Expenses per Net KWh
FERC FORM NO. 1 (ED. xx-xx) Page 404

........

-•

Plant?:a•
(C)
"-

r

to.

~)

• ,~
f

,I

~

,~
,/f

ri

I"

,V

..
l

I

s:
Original
esubmission

Name of Respondent

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ear/Period of ReportEnd
of

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'

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69365

1. Small generating plants are steam plants of, less than 25,000 Kw; internal combustion and gas turbine-plants, conventional hydro plants, [aREIJ- pumped
~torage plants, and renewable plants of less than 10,000 Kw installed capacity (name plate rating).
2. Designate any plant leased from others, operated
under a license fromthe Federal Energy Regulatory Commission, or operated as a joint facility, and give a concise statement of the facts in a footnote. If
licensed project, give project number in footnote.
Net 1-'eaK
nstalleel c.;apac1ty
1ear
Net Generation
Line
Name Plate Rating
K:;ost of Plant(f)
rig.
Name of Plant(a)
Excluding Plant
vonst.
(In MW)
Use
No.
(e)
(b)
(c)

R

~&B1~7~.mr

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
41
42
43
44
45
46

Name of Respondent

VerDate Sep<11>2014

s:
n Original
(2)
Resubmission
GENERATING PLANT STATISTICS (Small Plants) (Continued)

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epo

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FERC FORM NO. 1 (ED. 12-22) Page 410

69366

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

3. List plants appropriately under subheadings for steam, hydro, nuclear, renewable, internal combustion and gas turbine plants. For nuclear, see
instruction 11, Page 403. 4. If net peak demand for 60 minutes is not available, give the which is available, specifying period. 5. If any plant is equipped
with combinations of steam, hydro internal combustion or gas turbine equipment, report each as a separate plant. However, if the exhaust heat from the
gasturbine is utilized in a steam turbine regenerative feed water cycle, or for preheated combustion air in a boiler, report as one plant.
Plant Cost (Incl Asset
Retire. Costs) Per MW
(g)

Operation Exc'I.
Fuel
(h)

Production Expenses
l"Uel
(i)

Maintenance
0)

Kind of Fuel(k)

Fuel Costs (in cents
(per Million Btu)
(I)

Line
No.
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
41
42
43
44
45
46

FERC FORM N0.1 (ED.12-22) Page411
Name of Respondent

This Report is:

Eud of

□

I. Large Plants are plants of 10,000 KW or more.
In columns (a) and (b) [and (c)] report the name of the energy storage project[, functional classification (Production, Transmission, Distribution)], and location.

2.

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Year/Period of Report

Date of Report
(Mo., Da., Yr.)
An Original
(2)
A R~•nhmission
□
ENERGY STORAGE OPERATIONS (Large Plants)
(!)

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

69367

3. In column ([d] c ), report Megawatt hours (MWH) purchased, generated, or received in exchange transactions for storage.
4. In column[s] [(e)] (d) [(f) and (g)] report MWHs delivered to the grid to support production, transmission and distribution. The amount reported in column [(d)] (c) should
include MWHs delivered/provided to a generator's own load requirements or used for the provision of ancillary services.
5. In colurnn[s] [(h), (i), and (j)] (e), report MWHs lost during conversion, storage and discharge of energy.
6. In column [(k)] (I) report the MWHs sold.
7. In column [(I) ](g), report revenues from energy storage operations. In a footnote, disclose the revenue accounts and revenue amounts related to the income generating
activity.
8. In column [(m)] (h), report the cost of power purchased for storage operations and reported in Account 555.1, Power Purchased for Storage Operations. If power
was purchased from an affiliated seller specify how the cost of the power was determined. In columns [(n) and (o)] (i) and (j), report fuel costs for storage
operations associated with self-generated power included in Account 50 I and other costs associated with self-generated power.
9. In colurnn[s (q), (r) and (s)] (I) report the total project plant costs including but not exclusive ofland and land rights, structures and improvements, energy
storage equipment, turbines, compressors, generators, switching and conversion equipment, lines and equipment whose primary purpose is to integrate or tie
energy storage assets into the power grid, and any other costs associated with the energy storage project included in the property accounts listed.
[Functional
Classification
(b)]
Delete col

Name of the Energy Storage Project
(a)

Line
No.
I
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

Location of the Project
([c ]b)

MWHs
([d Jc)

TOTAL
FERC FORM N0.1 (ED. 12-22) Page 414

Name of Respondent

Date of Report
(Mo., Da., Yr.)

This Report is:
(I) □
An Original
(2) □ A Resubmission

Year/Period of Report
End of

MWHs delivered to the grid [to support]
(d)
[Transmission
[Distribution
[Production
([el]
([f]]
([g]]

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MWHs Lost During Conversion, Storage and Discharge of
Energy (e)
[Transmission
[Distributio
[Production
([h]]
n ([j]]
([ill

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05OCR2

MWHs
Sold
([k l.f)

Revenues from
Energy Storage
Operations
([I Jg)

ER05OC23.035

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ENERGY STORAGE OPERATIONS (Large Plants) (Continued)
Line
No.
[Line
No.]
I
2

69368

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
-----

----

3
4
5
6
7
8
9
10
11

12
13

14
15
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17

18
19
20
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38

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FERC FORM N0.1 (ED.12-22) Page 415

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
Name of Respondent

This Report is:
□
An Original
□
A Resnbmission

I (I)
(2)

Date of Report
(Mo., Da., Yr.)

I

69369

Year/Period of Report

I End of

ENERGY STORAGE OPERATIONS (Large Plants) (Continued)
Line
No.

Power Purchased for Storage
Operations (555.1)
(Dollars)
([m]h)

Fuel Costs from
associated fuel accounts
for Storage Operations
Associated with SelfGenerated Power
(Dollars)

Other Costs Associated
with Self-Generated
Power
(Dollars)
([o ]j)

Project Costs
included in
([p ]k)

[Production
(Dollars)
(q)]
Total Project Plant
Costs
(l)

[Transmission
(Dollars)
(r)]

[Distribution
(Dollars)
(s)]

([n ]ij

I
2
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30

Account 101
Account 103
Account 106
Account 107
Other

Delete col

Delete col

Total

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FERC FORM N0.1 (ED.12-22) Page416

69370

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

Name of Respondent

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

Date of Report
(Mo., Da., Yr.)

Year/Period of Report
End of

ENERGY STORAGE OPERATIONS (Small Plants)
1. Small Plants are plants less than 10,000 KW.
2 In columns (a)[,] and (b) [and (c)] report the name of the energy storage project, [functional classification (Production, Transmission, Distribution)], and location.
3. In column ([d Jc), report project plant cost including but not exclusive ofland and land rights, structures and improvements, energy storage equipment and any other costs
associated with the energy storage project.
4. In column ([e ]d), report operation expenses excluding fuel, ([f]e), maintenance expenses, ([g ]t) fuel costs for storage operations and ([h Jg) cost of power purchased for
storage operations and reported in Account 555.1, Power Purchased for Storage Operations. If power was purchased from an affiliated seller specify how the cost of the power
was determined.
5. If any other expenses, report in column ([i Jh) and footnote the nature of the item(s).

Name of the Energy Storage Project
(a)

Line
No.

Location of the Project
([c Jb)

Project
Cost
([d Jc)

TOTAL
FERC FORM N0.1 (ED.12-22) Page419

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1
2
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7
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13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

[Functional
Classification
(b)J
Delete col

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
Name of Respondent

Date of Report
(Mo., Da., Yr.)

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

69371

Year/Period of Report
End of

ENERGY STORAGE OPERATIONS (Small Plants)(Continued)
Plant Operating Expenses
Line
No.

Operations
(Excluding Fuel
used in Storage
Operations)
([e ]d)

Cost of fuel used
in storage operations
([g ]I)

Maintenance
([f]e)

Account No. 555.1,
Power Purchased
for Storage
Operations
([h ]g)

Other Expenses
([I ]h)

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

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FERC FORM NO.1 (ED. 12-22) Page 420

69372

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
This Report is:
(1) G An Original
(2) G A Resubmission

Name of Respondent

Date of Report
(Mo, Da, Yr)

Year of Report
Dec31, _ _

PART Ill: COMPARATIVE BALANCE SHEET
Assets and Other Debits

Balance at Beginning
of Year
(b)

(a)

01

Utility plant (101 - 107, 114, 118)

02

Accumulated Provision for Depreciation and Amortization (110, 11

03

NET UTILITY PLANT (Enter total of line 01 less 02)

04

Utility Plant Adjustments (116)

05

Gas Stored Underground - Noncurrent

06

Non utility Property (121)

07

Less Accumulated Provision For Depreciation and Amortization Credit (122)

08

Noncurrent Portion of Allowances and Environmental Credits

09

Other Investments and Special Funds (124-129)

10

Current and Accrued Assets:

11

Cash and Working Funds (130)

12

Temporary Cash Investments (136)

13

Notes and Accounts Receivable (141, 142, 143, 145, 146)
(Report amounts aoolicable to associated companies in a footnote)

14

Accumulated provision for Uncollectible Accounts - Credit (144)

15

Plant Materials and Operating Supplies (154)

16

Allowances and Environmental Credits (158. 1, [and ]158. 2, 158. 3, and
158.4)

17

(Less) Noncurrent Portion of Allowances and Environmental Credits

18

Gas Stored (164.1, 164.2)

19

Prepayments (165)

20

Miscellaneous Current and Accrued Assets (174)

21

Derivative Instrument Assets (175)

22

Derivative Instruments Assets - Hedges (176)

23

TOTAL CURRENT AND ACCRUED ASSETS (Enter total of lines 11
thru 22)

24

Deferred Debits:

25

Unamortized Debt Expense (181)

26

Extraordinary Property Losses (182.1)

27

Unrecovered Plant and Regulatory Study Costs (182.2)

28

Other Regulatory Assets (182.

29

Miscellaneous Deferred Debits (186)

30

Deferred Losses from Disposition of Utility Plant (187)

31

Unamortized Loss on Reacquired Debt (189)

32

Accumulated Deferred Income Taxes (190)

34
35

n ec

e

urch

ed

as

0

t

1

TOTAL DEFERRED DEBITS (Enter total of Lies 25 thru 33)
TOTAL ASSETS AND OTHER DEBITS (Enter total lines 03 thru 09, 23
and 34)
FERC FORM NO. 1-F (REVISED 12-22) Page 4

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3

Balance at End of
Year
(c)

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
This Report is:
(1) G An Original
(2) G A Resubmission

Name of Respondent

Date of Report
(Mo, Da, Yr)

69373

Year of Report
Dec31, _ _

PART IV: STATEMENT OF INCOME FOR THE YEAR
1. Report amounts for accounts 412 and 413, Revenues and
expenses from Utility Plant Leased to Others, in the Other Utility
column (h, I or j, k) in a similar manner to a utility department.
Spread the amount(s) over lines01 to 22 as appropriate. Include
these amounts in column (b) and (c) totals.
2. Report amounts for ace ount 414, Other Utility Operating
Income, in the same manner as accounts 412 and 413.
3. Provide an explanation in Part VII. Notes to Financial Statements, of such unsettled rate

proceedings where a contingency exists that refunds of a material
amount may need to be made to the utility's customers or which
may result in a material refund to the utility with respect to power
or gas purchases. State for each year affected the gross revenues
or costs to which the contingency relates and the tax effects;
include an explanation for the major factors which affect the rights
of the utility to retain such revenues or to recover amounts paid
with respect to power or gas purchases.
Total (d to k)

Accou
nt

Current Year

Change From
Previous
Year
(c)

(b)

02

UTILITY OPERATING INCOME
Operating Revenues (400)
Operating Expenses:

0
05

Operating Expe s s (
ainten

Current Year

(d)

Change From
previous
Year
(e)

----

a
01

Electric Utility

1)

x ense ( 0 )

06

Depreciation Expense (403)

07

Depreciation Expense for Asset Retirement Costs (403.1)

08

Amortization Expense (Specify by account)

09
10
08. )

1

Federal Income Taxes (409.1)

14

Other Income Taxes (409. 1)

15

Provision For Deferred Income Taxes (410.1)

16

Provision For Deferred Income Taxes - Credit (411.1)

17

Investment Tax Credit Adjustments - Net (411.4)

18

Gains From Disposition of Utility Plant (411.6)

2

Losses Fr

22

Ace etio Expe se (

Dis ositi

of All
1. 0)

22.1

Gains From Disposition of Environmental Credits (411.11)

22.2

Losses From Disposition of Environmental Credits
(411.12)

23

TOTAL UTILITY OPERATING EXPENSES
(Enter total of lines 04 thru 22. 2)

24

Net Utility Operating Income
(Enter total of line 02 less 23)

FERC FORM NO. 1-F

EVISED 12-22 Pa e 6
This Report is:
(1) G An Original

Name of Respondent

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12

69374

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
(2)

G

Dec31, _ _

A Resubmission

PART IX: ALLOWANCES AND Environmental Credits (Accounts 158.1, [and ]158.2, 158.3, and 158.4)
1. Report below the [particulars adetailsD called for concerning]
4. Report the allowances and environmental credits transactions by th 1
period they are first eligible for use: the current year's allowances a, d
related to allowances and environmental credits. Additional
information about the type of allowances/environmental
environmental credits in columns (b)-(c), allowances and
credits required by other regulatory bodies can be disclosed
environmental credits for the three succeeding years in columns (d) (I),
starting with the following year, and allowances and environmental
within the footnote data.
credits for the remaining succeeding years in columns G)-(k).
2. Report all acquisitions of allowances and environmental
5. Report on line 4 the authoritative agency [Environmental Protection
credits at cost.
Agency (EPA)] issued allowances. Report withheld portions on
3. Report allowances and environmental credits in accordance
lines 36-40.
with a weighted average cost allocation method and other
accounting as prescribed by General Instruction No. 21 in the
Uniform System of Accounts.
Allowance Inventory and
Environmental Credits
(Accounts 158.1, 158.3, and
158.4)

Line
No

20__

Current Year
No
(b)

Amt.
(c)

No.
(d)

Amt.
(e)

(a)

01
02
03
04

05
06
07
08
09
10
11
12
13
14
1b
16
17
18
19
20
21
22
23
24
25

Balance--Beainrnna ot Year
Acquired During Year:
Issued (Less Withheld Allow.)
Returned by [EPA] authoritative agency
Purchases/Transfers:

Total
Relinquished During Year:
Charges to Account 509, 555.2, and
555.3
utner.
Cost of Sales Transfers:

..:o
21

30
31
32
33
34
35

.jt)

37
ddrumheller on DSK120RN23PROD with RULES2

,:)0
,:)~

4U
41

Total
t:Salance-t:na oT Year
Sales:
Net Sales Proceeds (Assoc. Co.)
Net Sales Proceeds (Other)
Gains
Losses
Allowances Withheld
Account 158.2)
Balance-Beamrnna ot Year
Add: Withheld by IEPAI authoritative aaencv
ueauct: Keturnea oy !t:t'f-1.1 autnontative aaencv
l,;ost ot ::;aIes
t:Salance-t:na oT Year

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28

"~

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
42
43
44
45

69375

Sales:
Net Sales Proceeds (Assoc. Co.)
Net ::Sale Proceeds t utherJ
Gains
Losses

..o

FERC FORM NO. 1-F (REVISED 12-22) Page 15

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

Name of Respondent

Date of Report
(Mo, Da, Yr)

Year of Report
Dec31, _ _

PART IX: ALLOWANCES AND Environmental Credits (Accounts 158.1 [and ]158.2,
158.3, and 158.4) (Continued)
6. Report on line 5 allowances returned by an authoritative agency [the EPA].
8. Report lines 22-27 the names of purchasers/transferees of allowanc
Report on line 39 the authoritative agency [EPA]'s sales of the withheld
and environmental credits disposed of and identify associated
allowances. Report on lines 43-46 the net sales proceeds and gains/losses
companies.
resulting from the authoritative agency[ EPA]'s sale or auction of the
9. Report the net costs and benefits of hedging transactions on a
withheld allowances.
separate line under purchases/transfers and sales/transfers.
7. Report on lines 8-14 the names of vendors/transferors of allowances and
10. Report on lines 32-35 & 43-46 the net sales proceeds and gains or
environmental credits acquired and identify associated companies (See
losses from allowance and environmental credit sales.
"associated company" under "Definitions" in the Uniform System of
Accounts).

20- No.
(f)

19- Amt.
(g)

No.

Future Years

No.
0)

Amt.
(I)

(h)

Totals

Amt.

No.

(k)

(I)

Amt.
(m)

Line
No.
01
02
03
U4

05
06
U7

08
09
10
11
12
13
14
15
16
17

18
19
20
21
22
23
24
25
26
27
28
29
30
32
33
34
35
36
37

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31

69376

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
38
39
40
41
42

43
44
45
46
FERC FORM NO. 1-F (REVISED 12-22) Page 16

PART XVII: ELECTRIC OPERATION AND MAINTENANCE EXPENSES
L
I
N
E

ITEM

OPERATION&
MAINTENANCE
EXPENSES

N

(a)

(b)

0

$
2
3
4
5
6

Production expenses:
Steam generation ......................................................... .
Hydraulic generation ....................................................... .
Other generation .......................................................... .
Purchased power (including power exchanges) .................................. .
Other power supply expenses ................................................ .

6.1
6.2
6.3

Solar generation ...................................................................................................
Wind generation .................................................................................................. .
Other renewable generation ................................................................... .

7
8
8.1
9
10

Total production expenses ................................................. .
Transmission expenses ..................................................... .
Energy storage expenses .......................................................................................
Distribution expenses ...................................................... .
Customer accounts expenses ................................................ .
Customer service and informational expenses ................................... .
Sales expenses .......................................................... .
Administrative and general expenses .......................................... .
Total electric operation and maintenance expenses ............................. .

11
12

13
14

$

$

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FERC FORM NO. 1-F (REVISED 12-22) Page 21

69377

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
This Report is:
(1) G An Original
(2) G A Resubmission

Name of Respondent

Date of Report
(Mo, Da, Yr)

Year of Report
Dec 31,

PART XX: UTILITY PLANT DATA
Balance at
Beginning
of Year
(b)

Line
No.

Item

1
2
3
4
5
6

Electric utility plant
Electric plant in service:
Intangible plant .......
Production Plant:
Steam production ....
Hydraulic production
Solar production
Wind production
Other renewable prod
Other production ....
Transmission plant ....
Distribution plant .....
Energy storage plant .....
General plant ........
Total electric plant in

(a)

6.1
6.2
6.3

7
8
9
10
11
12

Additions
During
Year
(c)

Retirements
During
Year
(d)

Transfers
and
Adjustments
(e)

Balance at
End of
Year
(f)

Service[s] ..........

13

Property Under Capital Leases

14
15
16

Electric plant purchased ...
Electric plant sold ........
Electric plant in process of
reclassification ..........
Electric plant leased to others

17
18
19
20
21

Electric plant held for future
use ...................
Construction work in progress
-Electric ..............
Electric plant acquisition
adjustments ............
Other electric plant
adjustments (explain) .....

...................

22
23

Plant of other utility
departments (specify) .....

25
26
27
28
29
30
31
32
33
34
35
36
37

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24

Total electric plant ...

69378

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

38
39
40
41
42
43
44
45
46
47

Total Utility Plant....

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FERC FORM NO. 1-F (REVISED 12-22) Page 24

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
Name of Respondent

(a)

Total Nuclear Power Generation
Maintenance Expenses

535540.1

Total Hydraulic Power Generation
Operation Expenses

541545.1

Total Hydraulic Power Generation
Maintenance Expenses

546550.1

Total Other Power Generation
Operation Expenses

551554.1

Total Other Power Generation
Maintenance Expenses

555557

Total Other Power Supply Operation
Expenses

558.1558.5

Total Solar Power Generation
Operation Expenses

558.6558.12

Total Solar Power Generation
Maintenance Expenses

558.1,

Total Wind Power Generation
Operation Expenses

38
39

41.1
41.2
-

41.3

558.1,
558.18

41.4

558.24

Total Other Renewable Power
Generation Operation Expenses

559.6559.16

41.6
42

Total Other Renewable Power
Generation Maintenance Expenses

560

43

561.1

Operation Supervision and
Engineering
Load Dispatch-Reliability
Load Dispatch-Monitor and Operate
Transmission System

561.2

44
561.3

45
46

Load Dispatch-Transmission Service
and Scheduling

561.4

47

561.5

48

561.6

49

561.7

Scheduling, System Control and
Dispatch Services
Reliability Planning and Standards
Development
Transmission Service Studies
Generation Interconnection Studies

561.8

ddrumheller on DSK120RN23PROD with RULES2

50

(d)

(e)

Nonassociate
Company
Indirect Cost (g)

Nonasso
ciate
Compan
yTotal
Cost

Reliability Planning and Standards
Development Services

51
52

562

Station Expenses (Major Only)

563

53

564

54

565

Overhead Line Expenses (Major
Only)
Underground Line Expenses (Major
Only)
Transmission of Electricity by Others
(Major Only)

VerDate Sep<11>2014

(c)

Nonassociate
Company
Direct Cost

Total Wind Power Generation
Maintenance Expenses

559.1559.5

41.5

Associate
Company
Total Cost

(h)

528532

37

Associate
Company
Indirect Cost

Dec 31,

(b)

Total Nuclear Power Generation
Operation Expenses

36

Associate
Company Direct
Cost

Year/Period of
Report

(f)

517525

35

40
41

Title of
Accoun
t

Resubmission
Date(Mo, Da,
Yr)

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Line
No.

Acco
uni
Num
ber

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

69379

69380

55
56

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

566

Miscellaneous Transmission
Expenses (Major Only)

567

Rents
Operation Supplies and Expenses
(Nonmajor Only)

567.1

57
58

Total Transmission Operation
Expenses
Maintenance Supervision and
Engineering (Major Only)

568

59
60
61
62
63

569

569.1
569.2
569.3

569.4

64
65

570

66

571

67

572

573

68

Maintenance of Structures (Major
Only)
Maintenance of Computer Hardware
Maintenance of Computer Software
Maintenance of Communication
Equipment
Maintenance of Miscellaneous
Regional
Transmission Plant
Maintenance of Station Equipment
(Major Only)
Maintenance of Overhead Lines
(Major Only)
Maintenance of Underground Lines
(Major Only)
Maintenance of Miscellaneous
Transmission Plant
(Major Only)

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FERC FORM NO. 60 (REVISED 12-22) Page 304

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
Name of Respondent

Title of
Account

Associate
Company Direct
Cost

Associate
Company
Indirect Cost

Associate
Company
Total Cost

(b)

(c)

(d)

(e)

Resubmission
Date(Mo, Da,
Yr)

Year/Period of
Report
Dec 31,

Nonassociate
Company
Direct Cost
(I)

(a)
574

69
70

Total Transmission Maintenance
Expenses
Total Regional Market Operation
Expenses
Total Regional Market Maintenance
Expenses

72

576.1576.5

72.1

577.1577.5

72.2

578.1578.7

73

580589

74

590598

Total Distribution Operation
Expenses
Total Distribution Maintenance
Expenses
Total Electric Operation and
Maintenance Expenses

700798

Production Expenses (Provide
selected accounts in a footnote)

800813

Total Other Gas Supply Operation
Expenses
Total Underground Storage
Operation Expenses
Total Underground Storage
Maintenance Expenses

78

814826
830837

79
80
81

82

840842.3
843.1843.9
844.1846.2

847.1847.8

83

ddrumheller on DSK120RN23PROD with RULES2

(h)

575.1575.8

76
77

84

850

85

851

86
87

852

88
89

854

90
91

856

92

858

93
94

859

853

855

857

860

VerDate Sep<11>2014

Nonasso
ciate
Compan
yTotal
Cost

Maintenance of Transmission Plant
(Nonmajor Only)

71

75

Nonassociate
Company
Indirect Cost (g)

Total Energy Storage Operation
Expenses
Total Energy Storage Maintenance
Expenses

Total Other Storage Operation
Expenses
Total Other Storage Maintenance
Expenses
Total Liquefied Natural Gas
Terminaling and Processing
Operation Expenses
Total Liquefied Natural Gas
Terminaling and Processing
Maintenance Expenses
Operation Supervision and
Engineering
System Control and Load
Dispatching.
Communication System Expenses
Compressor Station Labor and
Expenses
Gas for Compressor Station Fuel
Other Fuel and Power for
Compressor Stations
Mains Expenses
Measuring and Regulating Station
Expenses
Transmission and Compression of
Gas By Others
Other Expenses
Rents

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Acco
unt
Line Num
No. ber

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

69381

69382
95
96

861

97

862

98
99

863
864

865

100
101

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
Total Gas Transmission Operation
Expenses
Maintenance Supervision and
Engineering
Maintenance of Structures and
Improvements
Maintenance of Mains
Maintenance of Compressor Station
Equipment
Maintenance of Measuring And
Regulating Station Equipment

102
103

867

Maintenance of Communication
Equipment
Maintenance of Other Equipment

104

870881

Total Gas Transmission Maintenance
Expenses
Total Distribution Operation
Expenses

866

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FERC FORM NO. 60 (REVISED 12-22) Page 305

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
This Report Is:
(1)
An Original
(2)
A Resubmission

Name of Respondent

Line
No.

Acco
uni
Num
ber
(a)

Associate
Company Direct
Cost

(b)

(C)

Total Distribution Maintenance
Expenses
Total Natural Gas Operation and
Maintenance Expenses

107

901

108
109

902

Supervision
Meter reading expenses

110

904

111

905

112

906

113

907

Miscellaneous customer accounts
expenses
Total Customer Accounts Operation
Expenses
Supervision

114

908

Customer assistance expenses

909

Informational And Instructional
Advertising Expenses

910

Miscellaneous Customer Service And

106

903

115

Nonassoci
ate
Company
Indirect
Cost(g)

Nonass
ociate
Campa
ny Total
Cost
(h)

Total Service and Informational
Operation Accounts

912

Supervision
Demonstrating and Selling Expenses

913

Advertising Expenses

121

916

122
123

Miscellaneous Sales Expenses
Total Sales Operation Expenses

920

Administrative and General Salaries
Office Supplies and Expenses
Outside Services Employed

911

124
125

921

126

924

Property Insurance

127
128

925

Injuries and Damages
Employee Pensions and Benefits

129
130

928

131

930.2

132

931

923

926

930.1

Regulatory Commission Expenses
General Advertising Expenses
Miscellaneous General Expenses
Rents
Total Administrative and General
Operation Expenses

133
134

935

135
136
137

935.1

139[6

(e)

Nonasso
ciate
Compan
y Direct
Cost(f)

Customer records and collection
expenses
Uncollectible accounts

119
120

138[5

Associate
Company
Total Cost

lnfonmational Expenses

116
117
118

Associate Companylndirect
Cost

Year/Period of
Report
Dec 31,

(d)

885894

105

935.2
935.3

Maintenance of Structures and
Equipment
Maintenance of Computer Hardware
Maintenance of Computer Software
Maintenance of Communication
Equipment
Total Administrative and General
Maintenance Expenses
Total Cost of Service

l
FERC FORM NO. 60 (REVISED 12-22) Page 306

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Title of
Account

Resubmission
Date(Mo, Da,
Yr)

69383

69384

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

Name of Respondent

Acco
uni
Line Num
No. ber
(a)

This Report Is:
Resubmission
Year/Period of Report
Date(Mo, Da,
(1)
An Original
Yr)
Dec 31,
(2)
A
Resubmission
Schedule XVI- Analysis of Charges for Service- Associate and Non-Associate Companies (continued)
Title of
Accoun
t

Total Charges for Services Direct
Cost

Total Charges for
Services Indirect
Cost

Total Charges for
Services Total
Cost

0)

(k)

(i)
(bl

35
36
37
38
39
40
41

41.1
41.2
41.3
41.4
41.5

517525

Total Nuclear Power Generation
Operation Expenses

528532

Total Nuclear Power Generation
Maintenance Expenses

535540.1

Total Hydraulic Power Generation
Operation Expenses

541545.1

Total Hydraulic Power Generation
Maintenance Expenses

546-

550.1

Total Other Power Generation
Operation Expenses

551554.1

Total Other Power Generation
Maintenance Expenses

Total Other Power Supply Operation
Expenses
558.1- Total Solar Power Generation
558.5 Operation Expenses

555557

558.6- Total Solar Power Generation
558.12 Maintenance Expenses
558.13- Total Wind Power Generation
558.17 Operation Expenses
558.18- Total Wind Power Generation
558.24 Maintenance Expenses
559.1- Total Other Renewable Power
559.5 Generation Operation Expenses
559.6- Total Other Renewable Power
559.16 Generation Maintenance Expenses

41.6
42 560

44

561.3

45
46
47

Scheduling, System Control and
Dispatch Services
561.5 Reliability Planning and Standards
Development
561.4

48

561.6

Transmission Service Studies

49

561.7

Generation Interconnection Studies
Reliability Planning and Standards
Development Services

561.8

ddrumheller on DSK120RN23PROD with RULES2

Load Dispatch-Transmission Service
and Scheduling

50
51

562

Station Expenses (Major Only)

52

563

Overhead Line Expenses (Major
Only)

53

564

54

565

Underground Line Expenses (Major
Only)
Transmission of Electricity by Others
(Major Only)

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43

Operation Supervision and
Engineering
561.1 Load Dispatch-Reliability
561.2 Load Dispatch-Monitor and Operate
Transmission System

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

55
56

566

Miscellaneous Transmission
Expenses (Major Only)

567

Rents

567.1

Operation Supplies and Expenses
(Nonmajor Only)

57
58
568

59
60
61
62
63

Total Transmission Operation
Expenses
Maintenance Supervision and
Engineering (Major Only)

569

Maintenance of Structures (Major
Only)

569.1

Maintenance of Computer Hardware

569.2

Maintenance of Computer Software

569.3

Maintenance of Communication
Equipment

569.4

64
65

Maintenance of Miscellaneous
Regional Transmission Plant

570

Maintenance of Station Equipment
(Major Only)

66

571

Maintenance of Overhead Lines
(Major Only)

67

572

Maintenance of Underground Lines
(Major Only)

573

Maintenance of Miscellaneous
Transmission Plant (Major Only)

68

69385

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FERC FORM NO. 60 (REVISED 12-22) Page 304a

69386

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

Name of Respondent

Line
No.

Acco
uni
Num
ber
(a)
574

69
70
71

575.1575.8

72

576.1576.5

72.1

577.1577.5

72.2

578.1578.7

73

580589

74

590598

75

Resubmission
Year/Period of Report
This Report Is:
Date(Mo, Da,
(1)
An Original
Yr)
Dec 31,
(2)
A
Resubmission
Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)
Title of
Accoun
t

Total Charges for Services Direct
Cost

Total Charges for
Services Indirect
Cost

Total Charges for
Services Total
Cost

G)

(k)

(i)

(b)

Maintenance of Transmission Plant
(Nonmajor Only)
Total Transmission Maintenance
Expenses
Total Regional Market Operation
Expenses
Total Regional Market Maintenance
Expenses

Total Energy Storage Operation
Expenses
Total Energy Storage Maintenance
Expenses
Total Distribution Operation
Expenses
Total Distribution Maintenance
Expenses
Total Electric Operation and
Maintenance
Expenses

700798

Production Expenses (Provide
selected accounts in a footnote)

77

800813

78

814826

Total Other Gas Supply Operation
Expenses
Total Underground Storage
Operation Expenses

79
80

840842.3

81

843.1843.9

82

844.1846.2

Total Underground Storage
Maintenance
Expenses
Total Other Storage Operation
Expenses
Total Other Storage Maintenance
Expenses
Total Liquefied Natural Gas
Terminaling and Processing
Operation Expenses

847.1847.8

Total Liquefied Natural Gas
Terminaling and Processing
Maintenance Expenses

84

850

85

851

86
87

852

Operation Supervision and
Engineering
System Control and Load
Dispatching.
Communication System Expenses
Compressor Station Labor and
Expenses
Gas for Compressor Station Fuel

83

ddrumheller on DSK120RN23PROD with RULES2

830837

853

88

854

89

855

90

856

91

857

92

858

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Other Fuel and Power for
Compressor Stations
Mains Expenses
Measuring and Regulating Station
Expenses
Transmission and Compression of
Gas By Others

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76

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations
93
94
95

859

Other Expenses

860

Rents

96

861

Maintenance Supervision and
Engineering

97

862

Maintenance of Structures and
Improvements

98
99

863

Maintenance of Mains

864

Maintenance of Compressor Station
Equipment
Maintenance of Measuring And
Regulating Station Equipment

Total Gas Transmission Operation
Expenses

865

100
101

69387

866

102
103

867

104

870881

Maintenance of Communication
Equipment
Maintenance of Other Equipment
Total Gas Transmission Maintenance
Expenses
Total Distribution Operation
Expenses

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FERC FORM NO. 60 (REVISED 12-22) Page 305a

69388

Federal Register / Vol. 88, No. 192 / Thursday, October 5, 2023 / Rules and Regulations

Name of Respondent

Line
No.
105

Acco
unt
Num
ber
(a)
885894

Title of
Accoun
t

Total Charges for Services Direct
Cost

Total Charges for
Services Indirect
Cost

Total Charges for
Services Total
Cost

0)

(k)

(i)

(b)

Total Distribution Maintenance
Expenses
Total Natural Gas Operation and
Maintenance Expenses

106

Supervision

107

901

108

902

Meter reading expenses

109

903

Customer records and collection
expenses

110

904

Uncollectible accounts

111

905

Miscellaneous customer accounts
expenses

112

906

Total Customer Accounts Operation
Expenses

113

907

Supervision

114

908

Customer assistance expenses

909

Informational And Instructional
Advertising Expenses

910

Miscellaneous Customer Service
And Informational Expenses

115
116

Total Service and Informational
Operation Accounts

117

Supervision

118

911

119

912

Demonstrating and Selling Expenses

120

913

Advertising Expenses

121

916

122

Miscellaneous Sales Expenses
Total Sales Operation Expenses

123

920

Administrative and General Salaries

124

921

Office Supplies and Expenses

125

923

Outside Services Employed

126

924

Property Insurance

127

925

Injuries and Damages
Employee Pensions and Benefits

128

926

129

928

Regulatory Commission Expenses

130

930.1

General Advertising Expenses

131

930.2

Miscellaneous General Expenses

132

931

Rents
Total Administrative and General
Operation Expenses

133
134

935

Maintenance of Structures and
Equipment

135
136
137

935.1

Maintenance of Computer Hardware

935.2

Maintenance of Computer Software

935.3

Maintenance of Communication
Equipment

138(5

l

Total Administrative and General
Maintenance Expenses

139(6

Total Cost of Service

1

FERC FORM NO. 60 (REVISED 12-22) Page 306a
[FR Doc. 2023–14994 Filed 10–4–23; 8:45 am]
BILLING CODE 6717–01–C

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Resubmission
This Report Is:
Year/Period of Report
Date(Mo, Da,
(1)
An Original
Yr)
Dec 31,
A
(2)
Resubmission
Schedule XVI-Analysis of Charges for Service-Associate and Non-Associate Companies (continued)