Legal Resources 
Browse by Topic
Finding the needed accounting information is now easier than ever.
Simply click on the topic and all of the related material will appear
to include rulemakings, guidance, and releases.
A B C D E F
G H I J K L M
N O P Q R S T
U V W X Y Z
| Account 555, Purchased Power | |
| AR-14 | Accounting for settlement amounts in Account 555, Purchased power |
| Allowance for Funds Used During Construction | |
| AR-13 | Allowance for Funds Used During Construction |
| Antitrust Violations | |
| AR-1 | Antitrust Violations |
| Asset Retirement Obligation | |
| AI02-1-000 | Accounting for Asset Retirement Obligations |
RM02-7-000  |
Order 631, Accounting, Financial Reporting and Rate Filing Requirements for Asset Retirement Obligations |
| RM02-7-001 |
Order 631-A, Order on Rehearing |
| Cash Management Practices | |
| RM02-14 |
Order 634-A, Regulation of Cash Management |
| Collections and Payments | |
| AR-11 | Collections and Payments to GRI |
| Comprehensive Income | |
| RM02-3-000 |
Order 627, Accounting and Reporting of Financial Instruments, Comprehensive Income, Derivatives and Hedging Activities |
| Appendix B [TIF] | |
| Notice of Correction |
|
| Consolidated Money Pools | |
| AI02-2-000 | Accounting for Consolidated Money Pools |
| Discriminatory Employment Practices | |
| AR-12 | Discriminatory Employment Practices |
| Electric Power Exchange | |
| AR-16 | Operating and Administering an Electric Power Exchange |
| Equity | |
| AI04-1-000 | Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity |
| Financial Instruments | |
| AI04-1-000 | Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity |
| AI01-1-000 | Accounting and Reporting for Certain Types of Financial Instruments and Hedging Activities |
| RM02-3-000 |
Order 627, Accounting and Reporting of Financial Instruments, Comprehensive Income, Derivatives and Hedging Activities |
| Appendix B [TIF] | |
| Notice of Correction |
|
| Gas Turbine Generating Plants | |
| AR-7 | Gas Turbine Generating Plants |
| Gas Research Institute (GRI) | |
| AR-11 | Collections and Payments to GRI |
| Hedging Activities | |
| AI01-1-000 | Accounting and Reporting for Certain Types of Financial Instruments and Hedging Activities |
| RM02-3-000 |
Order 627, Accounting and Reporting of Financial Instruments, Comprehensive Income, Derivatives and Hedging Activities |
| Appendix B [TIF] | |
| Notice of Correction |
|
| Hydrostatic Testing of Gas Main and Pipelines | |
| AR-8 | Hydrostatic Testing of Gas Main and Pipelines |
| Income Taxes | |
| AI98-2-000 | Accounting for Deferred Income Taxes on Intercompany Property Transfers |
| AI93-5-000 | Accounting for Income Taxes |
| AR-6 | Income Tax Effect of Non-recurring Gains or Losses |
| Intercompany Property Transfers | |
| AI98-2-000 | Accounting for Deferred Income Taxes on Intercompany Property Transfers |
| Interest | |
| AR-10 | Reporting Interest During Construction |
| AR-5 | Capitalization of Interest During Construction |
| Material Deviations | |
| FAQ’s | Frequently Asked Questions regarding Material Deviations as a result of the Commissions ruling in the Southern Star case |
| Liabilities | |
| AI04-1-000 | Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity |
| Nonproductive Gas Well Drilling Costs | |
| AR-3 | Nonproductive Gas Well Drilling Costs |
| Non-recurring Gains or Losses | |
| AR-6 | Income Tax Effect of Non-recurring Gains or Losses |
| Postretirement Benefits | |
| AI93-4-000 | Accounting for Postretirement Benefits Other than Pensions |
| Records Storage Media | |
| AI99-2-000 | Records Storage Media |
| Regulatory-Created Assets and Liabilities | |
| RM92-1 | Order 552, Revision to Uniform Systems of Accounts to Account
for Allowances under the Clean Air Act Amendments of 1990
and Regulatory-Created Assets and Liabilities and to Form
Nos. 1, 1-F, 2 and 2-A |
| Regulatory Commission Expenses | |
| AR-4 | Regulatory Commission Expenses |
| Revenues Received from States for Collecting and Remitting Tax Payments | |
| AR-9 | Revenues Received from States for Collecting and Remitting Tax Payments |
| Tax Benefits Deferrals | |
| AR-2 | Deferrals of Tax Benefits |
| Vintage Year Accounting | |
| AR-15 | Vintage year accounting for general plant accounts |