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going application, including all statements, schedules, memoranda, and data of every kind therein contained, and covering the period beginning 19---and ended

-----, 19----, or such other period or dates as specified with respect to particular matters, has been prepared, under our direction, from the original books, papers, records, and accounts of said licensee; that we have carefully examined the same and that, to the best of our knowledge, information, and belief, the said application contains complete and correct statements or information with respect to each and every matter and thing therein set forth.

Form No. 3, Typical net monthly bills. Form No. 4, Monthly report of generation of electric energy consumption and stocks of fuel (multiple plant utilities).

Form No. 4A, Monthly report of generation of electric energy consumption and stocks of fuel (Single plant utilities).

Form No. 4B, Monthly report of industrial generation of electric energy.

141.25 Form No. 5, Monthly statement of electric operating revenue and in

141.26

come.

Form No. 13, Summary for National
Electric Rate Book.

141.27 Form No. Temp. 2-46, Directory of electric (and gas) utilities.

141.51

Form No. 12, Power system statements for Class I and II systems. 141.52 Form No. 12A, Power system statement for Class III and IV systems. 141.53 Form No. 12B, Industrial electric generating capacity (Detailed information).

141.54 Form No. 12C, Industrial electric generating capacity (Limited information).

141.55

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141.56

PART 141-STATEMENTS AND RE

Sec. 141.1

141.2

141.3

141.4

141.5

141.6

PORTS (SCHEDULES)

Annual report, Form No. 1, electric utilities and licensees (Classes A and B).

Annual financial and statistical report for Class C electric utilities

and licensees; FPC Form No. 1-A. Form No. 1B, Annual report for electric utilities and licensees, Class D (Privately owned).

Form No. 1C, Annual report for elec-
tric utilities and licensees, Class D
(Publicly owned).
Form No. 1D, Annual report for licen-
sees using special condensed ac-
counting rules.

Form No. 1E, Annual report for Class
I licensees.

141.11 Form No. 6, initial statement showing actual legitimate original cost of project.

141.12 Form No. 7, Statement of actual legitimate original cost of construction.

141.13 Form No. 8, Report of claimed increases and decreases in licensed project plant accounts.

141.57

Form No. 12D, Power system statements for Class III and IV systems having annual energy requirements of less than 5,000,000 k.w.h. energy for system.

Form No. 12E, Monthly load statement.

Form No. 12F, Power line and generating plant data.

AUTHORITY: §§ 141.1 to 141.57, inclusive, issued under Secs. 4 (a), 4 (b), 301 (a), 301 (c), 302 (a), 304 (a), 309, 311; 49 Stat. 839 (a), 839 (b), 854 (a), 854 (c), 855, 858, 859; 16 U. S. C. 797 (a), 797 (b), 825 (a), 825c, 825a (a), 825c (a), 825h, 825).

SOURCE: §§ 141.1 to 141.57, inclusive, contained in Order 141, Federal Power Commission, Dec. 11, 1947, effective Jan. 1, 1948, 12 F.R. 8592.

CODIFICATION: Prior to recodification of the chapter, §§ 141.51, 141.52, and 141.55 were amended by adding the following sentence to paragraph (b) thereof, Apr. 4, 1947, 12 F.R. 2450:

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Schedule 286.

Schedule 287.

Schedule 288.

Schedule 289.

Schedule 290. Schedule 291.

Schedule 292. Schedule 293. Schedule 296.

Reserves for amortization of limited-term utility investments (Comprising Account 251 and Balances for Other Utility Departments Included in Account 253).

Reserves for amortization of utility plant acquisition adjustments (Comprising Account 252 and Balances for Other Utility Departments Included in Account 253). Reserve for depreciation and amortization of other property (Account 253). Reserve for uncollectible accounts (Account 254) . *Insurance reserve (Account 255).

Injuries and damages reserve (Account 256). Employees' provident serve (Account 257). reserves (Account

Other

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re

Schedule 410.

Schedule 411.

258).

Contributions in aid of

Schedule 413.

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construction (Account 265).

Capital surplus (Account 270).

deficit Municipal (Account 272).

Income from utility plant leased to others. Income from merchandising, jobbing, and contract work (Account). Income from nonutility operations (Account 521). Revenues from lease of other physical property (Account 522).

Revenues from sinking and other funds (Account 525).

Miscellaneous

nonoperat

ing revenues (Account 526). Nonoperating revenue deductions (Account 527). Interest on debt to asso→ ciated companies (Account 534).

Other interest charges (Account 535).

Miscellaneous amortization (Account 537).

Miscellaneous income deductions (Account 538). Miscellaneous reservations of net income (Account 540). Miscellaneous credits to surplus (Account 401).

Schedule 500.

Schedule 503.

Schedule 504.

Schedule 505. Schedule 506.

Schedule 511.

Taxes charged during year. Regulatory commission expenses.

Officers' salaries.

Service contract charges by associated companies. Management and engineering contracts with nonassociated companies. Electric plant in service (Account 100.1). Electric plant leased

to

others (Account 100.2). Construction work in progress Electric (Account 100.3)

Electric plant held for future use (Account 100.4). Electric plant acquisition adjustments (Account 100.5).

Electric plant in process of reclassification (Account 100.6).

Schedule 514.

Reserve for depreciation of

Schedule 525.

Schedule 527.

electric plant (Account 250).

Electric operating revenues

(Account 501).

Sales of electric energy-By communities.

Schedule 528M. Electric energy supplied to

Schedule 530.

Schedule 532.

Schedule 533.

Schedule 534.

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Schedule 559.

Schedule 561.

Schedule 563.

Schedule 565.

Schedule 575. Schedule 577. Schedule 579.

Schedule 581.

Schedule 583. Schedule 584.

Schedule 585.

Schedule 586. Schedule 587.

Schedule 588. Schedule 590. Schedule 592.

Schedule 594.

Schedule 595. Schedule 596.

Schedule 600. Schedule 601

Schedule 602. Schedule 603.

Schedule 604.

Schedule 605.

erty (Account 610). Interdepartmental rents (Account 611). Sales of water and water power (Account 613). Miscellaneous electric revenues (Account 615). Electric operating expenses. Purchased power (Account 738). Interchange

Schedule 702.

power (Ac

count 739). Rents charged to electric operating expenses. Franchise requirements (Account 805) (Electric). Administrative and general expenses transferred-Credit (Account 807) (Electric). Construction overheads-Electric.

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Schedule 703. Schedule 704.

Schedule 705.

Schedule 708.

Schedule 709.

Schedule 710.

Schedule 711.

Schedule 714.

Schedule 715.

Schedule 716. Schedule 720.

Service rendered to, and received from, municipaliities and other public authorities during the year. Information concerning licenses and location of records. Information

concerning services, rates, and securities of licensee. Information concerning operation of licensed projects and the sale or use of energy produced.

Licensed project plant data. Licensed project plant ac

counts.

Reserve for depreciation of
licensed, project plant.
Net earnings of licensed
projects.

Operating revenues.
Other credit items.
Operating expenses.
Depreciation.

Taxes charged to licensed
project operations.
Other deductions.

Energy generated and en-
ergy delivered by licensed
projects. Affidavit.

§ 141.2 Annual financial and statistical report for Class C electric utilities and licensees; FPC Form No. 1-A. (a) The form of Annual Financial and Statistical Report for Class C Electric Utilities and Licensees, heretofore adopted and designated as FPC Form No. 96, by Commission Order No. 55, dated September 7, 1938, and amended by Commission Order No. 76, dated September 24, 1940, inIcluding the instructions and schedules therein contained, is readopted and redesignated as FPC Form No. 1-A.

(b) Each Class C utility and licensee (as defined in the Uniform System of Accounts) and each private, municipal, or public corporation engaged in the generation, transmission, distribution, or sale of electric energy, however produced, throughout the United States and its possessions, having annual electric operating revenues of more than $100,000, but not more than $250,000, whether or not the jurisdiction of the Commission is otherwise involved, shall prepare and file with the Commission annually for each fiscal year beginning January 1, 1943, or next thereafter (if the established fiscal year is other than a calendar year) on or before the last day of the third month following the close of the calendar or other established fiscal year, an original and one conformed copy of the above

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