Form 60 Form 60: Annual Report of Centrialized Service Companies

OMB Approval
OMB Control Number:
Expiration Date
Estimated Average Burden hours
per response

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

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

1902-0215
7/31/2025
78

GENERAL INSTRUCTIONS FOR FILING FERC FORM NO. 60
I.

Purpose

Form No. 60 is an annual regulatory support requirement under 18 C.F.R. § 369.1 for centralized
service companies. The report is designed to collect financial information from centralized
service companies subject to the jurisdiction of the Federal Energy Regulatory Commission. The
report is considered to be a non-confidential public use form.
II.

Who Must Submit

Unless the holding company system is exempted or granted a waiver by Commission rule or
order pursuant to 18 C.F.R. § 366.3 and § 366.4 of this chapter, every centralized service
company (see § 367.2) in a holding company system must prepare and file electronically with the
Commission the FERC Form No. 60 then in effect pursuant to the General Instructions set out in
this form.
III.

How to Submit

Submit FERC Form No. 60 electronically through the eCollection portal at
https://eCollection.ferc.gov, and according to the specifications in the Form 60 taxonomy.
IV.

When to Submit

Submit FERC Form No. 60 according to the filing date contained 18 C.F.R. § 369.1 of the
Commission’s regulations.
V.

Preparation

Prepare this report in conformity with the Uniform System of Accounts (18 C.F.R. § 367)
(USofA). Interpret all accounting words and phrases in accordance with the USofA.
VI.

Time Period

This report covers the entire calendar year.
VII.

Whole Dollar Usage

Enter in whole numbers (dollars) only, except where otherwise noted. The amounts shown on all
supporting pages must agree with the amounts entered on the statements that they support. When
applying thresholds to determine significance for reporting purposes, use for balance sheet
accounts the balances at the end of the current reporting period, and use for statement of income
accounts the current year’s amounts.
VIII. Accurateness

FERC FORM 60 (ED. 02-22)

2

Complete each question fully and accurately, even if it has been answered in a previous report.
Enter the word “None” where it truly and completely states the fact.
IX.

Applicability

For any page(s) that is not applicable to the respondent, enter “NONE,” or “Not Applicable” in
column (c) on the List of Schedules, page 2.
X.

Date Format

Enter the month, day, and year for all dates. Use customary abbreviations. The “Resubmission
Date” included in the header of each page is to be completed only for resubmissions (see III.
above).
XI.

Number Format

Generally, except for certain schedules, all numbers, whether they are expected to be debits or
credits, must be reported as positive. Numbers having a sign that is different from the expected
sign must be reported by use of a minus sign.
XII.

Required Entries

Do not make references to reports of previous years or to other reports instead of required
entries, except as specifically authorized.
XIII. Prior Year References
Wherever (schedule) pages refer to figures from a previous year, the figures reported must be
based upon those shown by the report of the previous year, or an appropriate explanation given
as to why the different figures were used.
XIV. Where to Send Comments on Public Reporting Burden
The public reporting burden for the Form No. 60 collection of information is estimated to
average 78 hours per response, including
• the time for reviewing instructions, searching existing data sources,
• gathering and maintaining the data-needed, and
• completing and reviewing the collection of information.
Send comments regarding these burden estimates or any aspect of this collection of information,
including suggestions for reducing burden, to:
Federal Energy Regulatory Commission, (Attention: Information Clearance Officer,
CIO),
888 First Street NE,
Washington, DC 20426
or by email to [email protected]

FERC FORM 60 (ED. 02-22)

3

And to:
Office of Information and Regulatory Affairs,
Office of Management and Budget, Washington, DC 20503 (Attention: Desk Office for
the Federal Energy Regulatory Commission).
Comments to OMB should be submitted by email to: [email protected]
No person shall be subject to any penalty if any collection of information does not display a valid
control number (44 U.S.C. 3512(a)).
XV.

Definitions
a. Respondent – The person, corporation, or other legal entity in whose behalf the report
is made.

XVI. Schedule Specific Instruction
Schedule specific instructions are found in the applicable taxonomy and on the applicable blank
rendered form.

FERC FORM 60 (ED. 02-22)

4