Legal Resources Accounting Matters

The Federal Energy Regulatory Commission is responsible for the accounting and financial reporting of its jurisdictional companies. This is accomplished through the development and maintenance of the Commission's Uniform System of Accounts (USofA) and the issuances of various accounting rulemakings, guidances, and releases.

Browse by Topic
Users can browse various accounting rulemakings, guidances, and releases by topics in alphabetical order.

Uniform System of Accounts
Electric Public Utilities & Licensees, Natural Gas, and Oil Pipeline companies within FERC jurisdiction are required to maintain their books and records in accordance with the Commission's Uniform System of Accounts (USofA).

Accounting Rulemakings
Accounting rulemakings provide official rules and regulations on accounting and financial reporting issues and can be looked up by docket number.

Accounting Guidance
Accounting guidance's provide interpretations of a general nature of existing FERC accounting and financial reporting rules and regulations and can be looked up by docket number.

Accounting Releases
Accounting releases provide interpretations of a more specific and technical nature of existing FERC accounting and financial reporting rules and regulations and can be looked up by docket number.

Refund Interest Rates
The Commission, on a quarterly basis, publishes interest rates for oil, natural gas, and electricity for determination of refund purposes.