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Federal Energy Regulatory Commission


Enforcement Accounting Matters Uniform System of Accounts

 
Uniform System of Accounts
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February 20, 2014 - FERC Staff to Convene Workshop on Third-Party Provision of Reactive Supply and Voltage Control and Regulation and Frequency Response Services on April 22, 2014 Notice PDF | Event Details

February 20, 2014 - Item E-1: FERC Clarifies Rule for Sale of Ancillary Services, Reporting for Electric Storage Technologies Order No. 784-A PDF

July 18, 2013 - Item E-22: FERC revises rule for Sale of Ancillary Services, Reporting for Electric Storage Technologies Order No. 784 PDF
 

Electric public utilities & licensees, natural gas pipeline companies, oil pipeline companies, and centralized service companies within FERC jurisdiction are required to maintain their books and records in accordance with the Commission's Uniform System of Accounts (USofA). The USofA provides basic account descriptions, instructions, and accounting definitions that are useful in understanding the information reported in the Annual Report Form Nos. 1, 1-F, 2, 2A, 6, and 60, and Quarterly Report Form Nos. 3Q and 6Q. Hard copies of all four systems of accounts are available from the U.S. Government Printing Office. Ask for Code of Federal Regulations, Title 18, Conservation of Power and Water Resources, Parts 1-399, Revised as of April 1 of the current year. The toll-free telephone number is 1-866-512-1800 or in the DC area at 202-512-1800. They can also be purchased online at http://bookstore.gpo.gov/ External Link

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USofA
Provides basic account descriptions and accounting definitions that are useful in understanding the information reported in the Annual Report Form No. 1, Annual Report Form No. 1-F, and Quarterly Report Form No. 3-Q.
USofA
Provides basic account descriptions and accounting definitions that are useful in understanding the information reported in the Annual Report Form No. 2, Annual Report Form No. 2-A and Quarterly Report Form No. 3-Q.
USofA
Provides basic account descriptions and accounting definitions that are useful in understanding the information reported in the Annual Report Form No. 6 and Quarterly Report Form No. 6-Q.
USofA

Provides basic account descriptions and accounting definitions that are useful in understanding the information reported in the Annual Report Form No. 60.