Ferc accounting manual






















USOA - FERC Accounting Releases zInformal interpretations of the USOA by the Chief Accountant at FERC. zTo be followed in the absence of specific instructions within the USOA and other authoritative decisions of FERC. zGeneral Instruction 5 provides that questions of doubtful interpretation should be submitted to the Commission.  · Financial Reporting Manual USoA •18 CFR (USoA) •Additional guidance in accounting pronouncements and interpretations issued by FERC •Interpretation of Chief Accountant •AOPL - Oil Pipeline Industry Accounting Guideline.  · FERC ensures economically efficient, safe, reliable secure energy for consumers. Technical Conference Schedule Task Force on Electric Transmission Quick Links.


SEU Accounting Guide 2/22/ H. Anderson Page 1 of 1 07_ferc_www.doorway.ru Federal Energy Regulatory Commission (FERC) System Of Accounts The Federal Energy Regulatory Commission maintains a set of three-digit accounts by which utilities must report financial data. These three-digit accounts are referred to as prime accounts. (In some cases, FERC also uses a single digit after the decimal point.). Basis of FERC Accounting Standards Congress regulates interstate commerce Interstate Commerce Act () (ICA, established ICC) Dept. of Energy Organization Act () (established FERC) Energy Policy Act of (led to Orders , ) FERC administers oil pipeline regulation Reporting –18 CFR Accounting –18 CFR Commission (FERC) prescribed Uniform System of Accounts (USOA). The guide discusses why and how this accounting system should be implemented by public power systems. The FERC USOA is similar to most other prescribed systems of accounts and is the most widely used and referenced accounting system by the nation's electric utilities.


costs related to this activity reside in FERC accounts , Fuel-Steam Generation; ,. Purchased Power; and , Transmission of Electricity by Others. The Federal Energy Regulatory Commission has established regulatory accounting and financial reporting requirements for its jurisdictional. Federal Energy Regulatory Commission and other applicable industry standards The CFO develops property accounting policies and procedures and.

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