260.1 Form No. 2, Annual report for natural gas companies (Class A and Class B). 260.2 Form No. 2-A, Annual report for natural gas companies (Class C and Class D). 260.3 Form No. 11, Natural gas pipeline company monthly statement. 260.4 Form No. 14, Annual Report for Importers and Exporters of Natural Gas. 260.5 [Reserved] 260.6 Rate schedule analysis on a continuing current basis. 260.7 Form No. 15, Annual report of gas supply for certain natural gas pipelines. 260.7a Form No. 15-A, Annual report of gas supply for certain natural gas companies exempt from the requirements of paragraph (b) of § 260.7. 260.8 System flow diagrams. 260.9 Report by natural gas pipeline com panies on service interruptions occurring on the pipeline system. 260.11 Form No. 8, underground gas storage report. 260.12 Form No. 16, Report of gas supply and requirements. 'Form and instructions filed as part of the original document. Sec. 260.13 Form No. 40, natural gas companies annual report of proved domestic re serves. 260.15 Fuel No. 69 Report of alternate fuel demand due to natural gas curtailments. 260.20 Reporting of New Nonjurisdictional Sales of Natural Gas (Form No. 45). 260.21 Form No. 64, Report of producer expenditures, exploration and development activity, production, reserve additions, and revenues; including those of any affiliate (associate) or subsidiary of each person found by the Commission to be a "natural-gas company" within the meaning of the Natural Gas Act. 260.100 General requirements for annual reports to stockholders and others. 260.200 Original cost statement of utility (a) The form of Annual Report for Classes A and B natural gas companies, designated herein as F.P.C. Form No. 2 is prescribed for the year 1961 and thereafter. (b) Each natural gas company, as defined in the Natural Gas Act (52 Stat. 821) which is included in Classes A or B as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act, shall prepare and file with the Commission for the year beginning January 1, 1961, or subsequently during the calendar year 1961, if its established fiscal year is other than the calendar year, and for each year thereafter, on or before the last day of the third month following the close of the calendar year or other established fiscal year an original and such number of conformed copies of the above-designated FPC Form No. 2 as are indicated in the general instructions set out in that form, all properly filled out and verified. One copy of said report should be retained by the correspondent in its files. The conformed copies may be carbon copies if legible. (c) This annual report contains the following schedules: Identification. General Instructions. General Information. Control Over Respondent. Corporations Controlled by Respondent. Officers. Directors. Security Holders and Voting Powers. Important Changes During the Year. Comparative Balance Sheet-Statement A. Notes to Balance Sheet-Statement A (Continued). Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion-Statement B. Statement of Income for the Year-Statement C. Notes to Statement of Income-Statement C (Continued). Statement of Retained Earnings for the Year-Statement D. Statement of changes in Financial Position-Statement E. Nonutility Property. Accumulated Provision for Depreciation and Investment in Subsidiary Companies. Accumulated Provision for Uncollectible Accounts-Cr. Receivables from Associated Companies. Gain or Loss on Disposition of Property. Particulars Concerning Certain Income De- Common Utility Plant and Expenses. Charges for Outside Professional and Other Distribution of Salaries and Wages. Gas Plant Leased to Others. Gas Plant Held for Future Use. Production Property Held for Future Use. Construction Work in Progress and Com pleted. Construction not Classified-Gas. Accumulated Provisions for Depreciation or Gas Utility Plant. Accumulated Provision for Amortization and Depletion of Gas Utility Plant-Producing Natural Gas Land and Land Rights. Accumulated Provision for Amortization and Depletion of Gas Utility Plant-Underground Storage Land and Land Rights. Accumulated Provision for Amortization and Depletion of Gas Utility Plant-Gas Plant in Service, Gas Plant Leased to Others, Gas Plant Held for Future Use. Accumulated Provision for Amortization and Depletion of Gas Utility Plant-Abandonment of Leases. Gas Plant Acquisition Adjustments and Ac Unauthorized Overrun Penalties and Waivers of Penalties. Sales of Natural Gas by Communities. Residential and Commercial Space Heating Customers. Interruptible, Off Peak, and Firm Sales to Distribution System Industrial Customers. Field and Main Line Industrial Sales of Natural Gas. Prepaid and Charged Sales for Resale-Natural Gas. Interdepartmental Sales-Natural Gas. Rent from Gas Property and Interdepartmental Rents. Revenue from Transportation of Gas of Others-Natural Gas. Revenues from Natural Gas Processed by Others. Sales of Products Extracted from Natural Gas. Incidental Gasoline and Oil Sales and Other Gas Revenues. Gas Operation and Maintenance Expenses. Exploration and Development Expenses. Gas Purchases. Exchange Gas Transactions. Exchange Gas Accounting. Gas Used in Utility Operations-Credit. Transmission and Compression of Gas by Franchise Requirements. Miscellaneous General Expenses (Gas). General Description of Construction Overhead Procedure. Construction Overheads-Gas. Depreciation, Depletion, and Amortization of Gas Plant. Natural Gas Reserves and Land Acreage. Changes in Estimated Natural Gas Re serves. Changes in Estimated Hydrocarbon Reserves and Costs, and Net Realizable Value. Explanation of Changes in Estimated Hydrocarbon Reserves and Costs, and Net Realizable Value. Natural Gas Reserves Available from Purchase Agreements. Natural Gas Production and Gathering Statistics. Products Extraction Operations-Natural Gas. Compressor Stations. Number of Gas and Oil Wells. Field and Storage Lines. Gas Storage. Transmission Lines. Manufactured Gas Production Statistics. Service Interruptions Occurring on the Research, Development, and Demonstration Attestation. [Order 239, 26 FR 11902, Dec. 13, 1961, as amended by Order 276-A, 29 FR 2494, Feb. 15, 1964; Order 289, 29 FR 15022, Nov. 6, 1964; Order 300, 30 FR 8333, June 30, 1965; Order 301, 30 FR 9263, July 24, 1965; Order 305, 30 FR 12728, Oct. 6, 1965; Order 322, 31 FR 7898, June 3, 1966; Order 310-A, 31 FR 9062, July 1, 1966; Order 327, 31 FR 12018, Sept. 14, 1966; Order 310-B, 31 FR 16563, Dec. 28, 1966; Order 344-A, 32 FR 8522, June 14, 1967; Order 378-A, 34 FR 1896, Feb. 8, 1969; Order 388, 34 FR 15345, Oct. 2, 1969; Order 389, 34 FR 17436, Oct. 29, 1969; Order 392, 34 FR 20272, Dec. 25, 1969; Order 401, 35 FR 7413, May 13, 1970; Order 416, 35 FR 18962, Dec. 15, 1970; Order 420, 36 FR 517, Jan. 14, 1971; Order 446, 37 FR 1166, Jan. 26, 1972; Order 461, 37 FR 25500, Dec. 1, 1972; Order 466, 38 FR 1389, Jan. 12, 1973; Orders 462, 468, 38 FR 15833, June 18, 1973; Order 473, 38 FR 16219, June 21, 1973; Order 490, 38 FR 23335, Aug. 29, 1973; Order 505, 39 FR 6106, Feb. 19, 1974; Order 469, 39 FR 8917, Mar. 7, 1974; Order 566, 42 FR 30160, June 13, 1977; Order 567, 42 FR 30617 June 16, 1977] NOTE: Form No. 2, including the instructions and schedules therein contained, was revised by Order 239, 26 FR 11900, Dec. 13, 1961, further amended by Order 239-A, 27 FR 970, Feb. 2, 1962; 27 FR 1758, Feb. 24, 1962; Order 276, 28 FR 14267, Dec. 25, 1963; Order 276-A, 29 FR 2494, Feb. 15, 1964; Order 289, 29 FR 15022, Nov. 6, 1964; Order 300, 30 FR 8333, June 30, 1965; Order 301, 30 FR 9263, July 24, 1965; Order 310, 30 FR 15465, Dec. 16, 1965; Order 300-A, 31 FR 5429, Apr. 6, 1966; Order 327, 31 FR 12018, Sept. 14, 1966; Order 333, 31 FR 16561, Dec. 28, 1966; Order 310-B, 31 FR 16563, Dec. 28, 1966; Order 344, 32 FR 7052, May 10, 1967; Order 355, 32 FR 12969, Dec. 29, 1967; Order 356, 33 FR 143, Jan. 5, 1968; Order 378-A, 34 FR 1896, Feb. 8, 1969; Order 388, 34 FR 15345, Oct. 2, 1969; Order 392, 34 FR 20272, Dec. 25, 1969; Order 389A, 35 FR 879, Jan. 22, 1970; Order 360B, 35 FR 4751, Mar. 19, 1970; Order 401, 35 FR 7413, May 13, 1970; Order 408, 35 FR 13988, Sept. 3, 1970; Order 410, 35 FR 15910, Oct. 9, 1970; Order 416, 35 FR 18961, Dec. 15, 1970; Order 420, 36 FR 517, Jan. 14, 1971; Order 426, 36 FR 5049, March 17, 1971; Order 432, 36 FR 8242, May 1, 1971; Order 436, 36 FR 15530, Aug. 17, 1971; Order 440, 36 FR 21968, Nov. 18, 1971; Order 441, 36 FR 21963, Nov. 18, 1971; Order 443, 36 FR 23360, Dec. 9, 1971; Order 446, 37 FR 1166, Jan. 26, 1972; Order 360-C, 37 FR 12490, June 24, 1972; Order 454, 37 FR 14228, July 18, 1972; Order 460, 37 FR 24658, Nov. 18, 1972; Order 462, 37 FR 26006, Dec. 7, 1972; Order 465, 38 FR 1389, Jan. 12, 1973; Order 466, 38 FR 1586, Jan. 16, 1973; Order 468, 38 FR 2173, Jan. 22, 1973; Order 469, 38 FR 4248, Feb. 12, 1973; Order 473, 38 FR 4952, Feb. 23, 1973; Order 473, 38 FR 16219, June 21, 1973; Order 483, 38 FR 12117, May 9, 1973; Order 490, 38 FR 30-039 - 78 - 24 23335, Aug. 29, 1973; Order 503, 39 FR 4475, Feb. 4, 1974; Order 504, 39 FR 6092, Feb. 19, 1974; Order 505, 39 FR 6107, Feb. 19, 1974; Order 505-A, 39 FR 8333, Mar. 5, 1974; Order 519, 39 FR 41173, Nov. 25, 1974; Order No. 530, 40 FR 26990, June 26, 1975; Order No. 538, 40 FR 49573, Oct. 23, 1975; Order 561, 42 FR 9166, Feb. 15, 1977; Order 567, 42 FR 30617, June 16, 1977] § 260.2 Form No. 2-A; Annual report for natural gas companies (Class C and Class D). (a) The form of Annual Report for natural gas companies, Class C and Class D, designated as F.P.C. Form No. 2-A' in the Commission's regulations under the Natural Gas Act is prescribed for the year 1961 and thereafter. (b) Each natural gas company, as defined in the Natural Gas Act which is included in Class C or Class D as defined in the Commission's Uniform System of Accounts Prescribed for Natural Gas Companies, effective January 1, 1961, shall prepare and file with the Commission for the year beginning January 1, 1961, or subsequently during the calendar year 1961 if its established fiscal year is other than the calendar year, and for each year thereafter, on or before the last day of the third month following the close of the calendar year or other established fiscal year (except that such reports for the calendar year 1961 or a fiscal year beginning during 1961 may be filed on or before July 16, 1962, or one month after the end of the fiscal year whichever is later) an original and one conformed copy of the abovedesignated F.P.C. Form 2-A, all property filed out and verified. One copy of said report should be retained by the correspondent in its files. The conformed copy may be a carbon copy if legible. (c) This annual report contains the following schedules: Identification. General Instructions. General Information. Security Holders and Voting Powers. 'Form filed as part of original document. Accumulated Provision for Depreciation, Depletion and Amortization of Utility Plant. Capital Stock. Gas Sales Data for the Year. Gas Operation and Maintenance Expenses. Utility Plant Natural Gas Companies. General Information Concerning Plant and Investment Tax Credits-Generated and Utilized. Accumulated Deferred Investment Tax Credits. Expenditures for Certain Civic, Political and Service Interruptions Occurring on the (Secs. 8, 9, 52 Stat. 825, 825; 15 U.S.C. 717g, 717h) [Order 249, 27 FR 5607, June 13, 1962, as amended by Order 293, 30 FR 605, Jan. 19, 1965; Order 310-A, 31 FR 9062, July 1, 1966; Order 327, 31 FR 12018, Sept. 14, 1966; Order 401, 35 FR 7413, May 13, 1970; Order 419, 36 FR 543, Jan. 14, 1971; Order 567, 42 FR 30617, June 16, 1977] NOTE: Form No. 2-A, including the instructions and schedules therein contained, was revised by Order 249, 27 FR 5607, June 13, 1962, further amended by Order 310, 30 FR 15465, Dec. 16, 1965; Order 310-A, 31 FR 9062, July 1, 1966; Order 327, 31 FR 12018, Sept. 14, 1966; Order 333, 31 FR 16562, Dec. 28, 1966; Order 401, 35 FR 7413, May 13, 1970; Order 419, 36 FR 543, Jan. 14, 1971; Order 420, 36 FR 517, Jan. 14, 1971; Order 457, 37 FR 16798, Aug. 19, 1972; Order 454, 37 FR Jan. 16, 1973; Order 490, 38 FR 23335, Aug. 29, 14228, July 18, 1972; Order 466, 38 FR 1586, 1973; Order 504, 39 FR 6092, Feb. | 19, 1974; Order 505, 39 FR 6107, Feb. 19, 1 1974; Order 505-A, 39 FR 8333, Mar. 5, 1974; Order No. 538, 40 FR 49573, Oct. 23, 1975; Order 561, 42 FR 9166, Feb. 15, 1977] § 260.3 Form No. 11, Natural gas pipeline company monthly statement. (a) The form of the monthly statement for natural gas companies designated therein, entitled FPC Form No. 11 is prescribed for the month beginning December 1964, and thereafter. (b) Each natural gas company, as defined in the Natural Gas Act, whose combined gas sales for resale and gas transported or stored for a fee exceed ed 50 million Mcf at 14.73 psia (60° F) in the previous calendar year shall prepare and file with the Commission for the month beginning December 1964, and for each month thereafter, two copies of Monthly Statement, FPC Form No. 11. Such copies shall be filed within 40 days after the end of the reported month and shall be signed by the Chief Accounting Officer of the reporting company, but is not required to be under oath. [Order 291, 29 FR 19237, Dec. 31, 1964] NOTE: Form No. 11 was amended by Order 436, 36 FR 15530, Aug. 17, 1971; Order 503, 39 FR 4475, Feb. 4, 1974; Order 504, 39 FR 6092, Feb. 19, 1974; Order 505, 39 FR 6107, Feb. 19, 1974; Order 561, 42 FR 9166, Feb. 15, 1977] $260.4 Form No. 14, Annual Report for Importers and Exporters of Natural Gas. (a) The form of the annual report for importers and exporters of natural gas is prescribed for the calendar year ending December 31, 1972, and thereafter, and is designated as FPC Form No. 14. (b) Each person having authorization from the Federal Power Commission pursuant to Section 3 of the Natural Gas Act, to import or export natural gas shall, beginning with the reporting year 1972, and thereafter annually, file on or before March 31, an original and 3 conformed copies of the above designated FPC Form No. 14, signed and certified by an officer of the reporting company. (c) Part 3 of the Commission's rules of practice and procedure, Subchapter A, Chapter I, Title 18 of the Code of Federal Regulations is amended by the addition of Form 14 to the list in §3.170-Approved Forms, etc., to read as set forth below. The existing number (14) and succeeding numerical designations in paragraph (a) of §3.170 shall be renumbered accordingly. [Order 471, 38 FR 4246, Feb. 12, 1973] § 260.6 Rate schedule analysis on a continuing current basis. (a) The form of Rate Schedule Analysis Report as FPC Form No. 108 is prescribed for natural gas companies commencing January 1, 1977. (b) Each person found by the Commission to be a natural gas company as defined by the Natural Gas Act, as amended, 52 Stat. 821, that is required to submit a rate schedule to the Commission pursuant to § 154.92 of the Regulations shall prepare and file with the Commission an original and 3 copies of the Rate Schedule Analysis Report, FPC Form No. 108, or the applicable schedules thereof, each and every time a rate schedule is either submitted to the Commission for the first time or a rate schedule presently on file with the Commission is proposed to be amended. [Order 556, 41 FR 52443, Nov. 30, 1976] § 260.7 Form No. 15, Annual report of gas supply for certain natural gas pipelines. (a) A revised form of Annual Report of total Gas Supply, designated FPC Form No. 15, is prescribed for the reporting year 1972 and thereafter to be used by natural gas companies as provided by and in accordance with paragraphs (b) and (c) of this section. (b) Each natural gas company, as defined by the Natural Gas Act, as amended (52 Stat. 821), subject to the requirements of § 260.7 (18 CFR 260.7) except (1) a company whose gas reserves, owned or controlled by producer contracts, at the end of any report year are less than 50 billion cubic feet of gas, or (2) a company purchasing its entire supply of natural gas from other companies subject to the provisions of this section and/or foreign suppliers, or (3) a company which acts only as a transporter of gas for others, shall prepare and file with the Commission for the calendar year ending December 31, 1972, on or before December 31, 1973, and for years subsequent to 1972, on or before each April 1, thereafter, for each calendar year ending December 31, of the previous year all data as prescribed by Para |