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Thursday, July 9, 2020 | History

1 edition of Accounting and reporting requirements for public utilities and licensees found in the catalog.

Accounting and reporting requirements for public utilities and licensees

Accounting and reporting requirements for public utilities and licensees

in effect on February 12, 1985.

  • 333 Want to read
  • 10 Currently reading

Published by U.S.A. Federal Energy Regulatory Commission in [Washington, D.C.?] .
Written in English

    Subjects:
  • Public utilities -- Accounting.

  • Edition Notes

    ContributionsUnited States. Federal Energy Regulatory Commission.
    The Physical Object
    Pagination1 v. (loose-leaf) ;
    ID Numbers
    Open LibraryOL17667437M

    This bill requires the Contractors State License Board (CSLB), in collaboration with the Public Utilities Commission (PUC), develop and make available on its website a "solar energy system disclosure document" for solar energy customers (by July 1, ), compile an annual report documenting consumer complaints relating. The detailed disclosure requirements for cash and investments have been established in GASB Statement 3, Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements (issued in April ); GASB Statem Accounting and Financial Reporting for Securities Lending Transactions (issued.

    Salt Lake City Public Utilities Customer Service: () | Report Emergency: ()   Utilities expense is the cost consumed in a reporting period related to the following types of expenditures: Electricity Heat (gas) Sewer Water The category is sometimes also associated with expenditures for ongoing telephone and internet service. This expense is considered a mix.

      Public Utilities Reports is the standard for national case reporting of court and commission decisions. PUR brings you full-text coverage of important and precedent-setting decisions by state public utility commission, as well as related court decisions, covering the fields of electricity, natural gas, telecommunications and water. (b) General rules - 1) Tax normalization required. (i) A public utility must compute the income tax component of its cost of service by using tax normalization for all transactions to which this section applies. (ii) Except as provided in paragraph (c) of this section, application of tax normalization by a public utility under this section to compute the income tax component will .


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Accounting and reporting requirements for public utilities and licensees Download PDF EPUB FB2

The Utilities and power companies guide provides accounting guidance for reporting entities in the utility and power industry to consider in the preparation of financial statements in accordance with US GAAP.

This guide was partially updated in December   Get this from a library. Accounting and reporting requirements for public utilities and licensees: in effect on Febru [United States. Federal Energy Regulatory Commission.;]. View a sample of this title using the ReadNow feature.

Accounting for Public Utilities provides a comprehensive analysis of accounting for public utilities, bringing into focus all the special types of accounting rules, situations, and adaptations that are essential in this highly specialized industry.

Highlights include: • Discussion of ratemaking concepts, including styles of Price: $ Features of this work include: a discussion of ratemaking concepts, including styles of ratemaking, determining utility rate base, cost allocations and normalization; an analysis of regulatory accounting and reporting requirements; and an explanation of accounting for taxes, public utility regulation, management accounting systems, pricing and.

Public Utility Accounting: Theory and Application (MSU public utilities studies) by James E. Suelflow | Jun 1, Hardcover Accounting and Financial Reporting for Public Utilities Including RTOs (US Federal Energy Regulatory Commission Regulation) (FERC) ( Edition) by The Law Book Depository Books With Free Delivery Worldwide.

Regulatory Commission (FERC) requires public utilities and licensees to maintain their books and records in accordance with the Commission’s Uniform System of Accounts (USOA).

• The USOA provides basic account descriptions, instructions, and accounting definitions that are useful in understanding the information for reporting. The utility shall be prepared to show at any time and to report to the Commission annually, or more frequently, if required, and by utility plant accounts ( to ) the following: (1) The book cost of common utility plant, (2) The allocation of such cost to the respective departments using the common utility plant, and (3) The basis of the allocation.

entities. We have expanded several sections in this year’s publication that concentrate on accounting and reporting considerations related to the new accounting standards, including the discussion of those specific industry matters that remain outstanding with the AICPA’s Power and Utility Entities Revenue Recognition Task Force.

Utility Accounting takes fundamental accounting concepts around financial reporting and adds a layer of complexity through regulatory and compliance requirements. Public Utilities have rates set by State and Federal commissions to ensure that they recover prudently incurred costs and earn a reasonable rate of return that does not overly burden.

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession.

Our history of serving the public interest stretches back to Today, you'll find our ,+ members in countries and territories, representing many areas of practice, including business and industry, public practice.

FERC Accounting and Reporting Requirements. Filing Process includes a comprehensive application by the jurisdictional public utility involved in any of the covered Section activities. This is supported by: - Quarterly Financial Report of Electric Utilities, Licensees, and Natural Gas Companies.

Applicability Requirements Prohibitions; Regulation G: Applies whenever a registrant required to file reports under Section 13(a) or 15(d) of the Exchange Act (other than a registered investment company), or a person acting on the registrant's behalf, discloses or releases publicly any material information that includes a non-GAAP financial measure.

publication are sections on accounting and reporting considerations related to (1) carve-out financial statements and (2) the FASB’s and IASB’s new revenue standard.

Also included is a section on accounting and reporting concerns specific to renewable energy. concentrate on accounting and reporting considerations related to (1) the new leases standard, (2) alternative revenue programs, and (3) asset retirement obligations.

To highlight an industry sector growth area, we have also included a section on accounting and reporting concerns specific to renewable energy. financial environment and difficult accounting issues result. This publication examines the accounting issues that are most significant for the utilities industry.

The issues are addressed following the utilities value chain: generation, transmission and distribution and issues that affect the entire entity.

1 Power & Utilities value chain and. The Federal Energy Regulatory Commission (Commission) is proposing to amend the accounting and reporting requirements in Parts and of its regulations to require public utilities and licensees to continue to follow the Commission's Uniform System of Accounts (USofA) and to file quarterly and annual financial reports when they have ceased.

Necessity of the Information: This Final Rule amends the Commission's accounting and reporting regulations, in Parts andto require public utilities and licensees to continue to follow the Commission's USofA and to file annual and quarterly financial reports when they have ceased making jurisdictional sales of electric energy, or providing jurisdictional.

The SCO is the legal authority for prescribing uniform accounting and reporting procedures for all local agencies, with the exception of cities, school districts, and those local agencies that follow a system prescribed by the Public Utilities Commission of the State of California or the Federal Energy Regulatory Commission.

Accounting and Reporting Requirements for Nonoperating Public Utilities and Licensees, [E]. reporting.6 3. Time Limit. Book-and-claim accounting for low-CI electricity may span only three quarters. If a quantity of low-CI electricity (and all associated environmental attributes, including a beneficial CI) is supplied to the grid in the first calendar quarter, the quantity claimed for LCFS reporting must be matched to grid.

Accounting for Public Utilities provides a comprehensive analysis of accounting for public utilities, bringing into focus all the special types of accounting rules, situations, and adaptations that are essential in this highly specialized industry. Highlights include: • Discussion of ratemaking concepts, including styles of ratemaking, determining utility rate Format: Ring-bound.Regulatory Commission.

These reports are also considered to be non-confidential public use forms. II. Who Must Submit Each Major electric utility, licensee, or other, as classified in the Commission’s Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject To the Provisions of The Federal Power Act (18 C.F.R.

Part ).Transportation Enforcement & Licensing. Utility Enforcement. Emergency Reporting. Safety Policy and Action Plans. procedures, or guidelines applicable to a class of utilities, as distinguished from a decision affecting only a single utility.

Public Utilities .