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account shall include action additional adjustments agency amended amortization amount annual application appropriate associated authority capital stock chapter charged Commission companies connection construction contract copies count credited customers debt decision deferred depreciation designated determination direct distribution electric plant employee equipment evidence Exhibit expenses facilities Federal Power filed Form fuel Government hearing held improvements include the cost income initial installed interest investments issued labor land leased license Maintenance materials matter ment meters Miscellaneous mission NOTE notice officer operating Order original otherwise parties period permit person prescribed presiding prior proceeding production proposed public utility purchase received records reference regulations relating reports request reserve respect retired rules schedules securities served sion specific staff statement station steam structures supervision supplies system of accounts thereof tion transmission United unless utility
Page 77 - Congress, be used directly or indirectly to pay for any personal service, advertisement, telegram, telephone, letter, printed or written matter, or other device. intended or designed to influence in any manner a Member of Congress, to favor or oppose, by vote or otherwise, any legislation or appropriation by Congress, whether before or after the introduction of any bill or resolution proposing such legislation or appropriation, but this shall not prevent officers or employees of the United States...
Page 461 - This report form is not prescribed for municipalities as defined in section 3 of the Federal Power Act; ie, a city, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the laws thereof to carry on the business of developing, transmitting, utilizing, or distributing power.
Page 67 - For the purposes of sections 205 and 207 of this title, the term "official responsibility" means the direct administrative or operating authority, whether intermediate or final, and either exercisable alone or with others, and either personally or through subordinates, to approve, disapprove, or otherwise direct Government action.
Page 176 - items" appearing in the texts of the accounts or elsewhere herein are for the purpose of more clearly indicating the application of the prescribed accounting. The lists are intended to be representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account also indicates inclusion inasmuch as the same item frequently appears in more than one list. The proper entry in each instance must be determined by...
Page 407 - A. This account shall include the difference between (a) the cost to the accounting utility of electric plant acquired as an operating unit or system by purchase, merger, consolidation, liquidation, or otherwise, and (b) the original cost, estimated, if not known, of such property, less the amount or amounts credited by the accounting utility at the time of acquisition to accumulated provisions for depreciation and amortization and contributions in aid of construction with respect to such property.
Page 174 - The term includes generally all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned.
Page 373 - Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys, accountants, engineers, clerks, attendants, witnesses, and others engaged In the prosecution of, or defense against petitions or complaints presented to regulatory bodies, or In the valuation of property owned or used by the utility In connection with such cases. 2. Office supplies, and expenses, payments to public service or other regulatory commissions, stationery and printing, traveling expenses, and other expenses Incurred...
Page 313 - Overhead Construction Costs. A. All overhead construction costs, such as engineering, supervision, general office salaries and expenses, construction engineering and supervision by others than the accounting utility, law expenses, insurance, injuries and damages, relief and pensions, taxes and interest, shall be charged to particular jobs or units on the basis of the amounts of such overheads reasonably applicable thereto, to the end that each job or unit shall bear its equitable proportion of such...
Page 328 - Preferred capital stock. A. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments, and account 217, Reacquired Capital Stock.
Page 284 - ... amounts paid for rent and repairs of equipment and for injuries to persons incident to and in connection with original road, road extensions, or additions and betterments; and analogous items. When assignable, such expenditures shall be included in the cost of the property in connection with which the expenditure occurs. NOTE...