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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 |