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Federal Energy Regulatory Commission

Enforcement Accounting Matters Accounting Guidance

Accounting Guidance
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Docket No. Title
AI18-1-000 PDF Accounting and Financial Reporting for Pensions and Post-retirement Benefits other than Pensions
AI14-1-000 PDF Accounting and Reporting Guidance for New Electric Storage Technologies
AI11-1-000 PDF Revision to Accounting Release No. 5, Capitalization of Allowance for Funds Used During Construction
AI07-2-000 PDF Accounting and Financial Reporting for Uncertainty in Income Taxes
AI07-1-000 PDF Commission Accounting and Reporting Guidance to Recognize the Funded Status of Defined Benefit Postretirement Plans
AI05-1-000 PDF Order on Accounting for Pipeline Assessment Costs
AI05-1-001 PDF Order Denying Rehearing and Providing Clarification
AI04-2-000 PDF Recognition of a Regulatory Asset for Minimum Pension Liability
AI04-1-000 Accounting for Certain Financial Instruments with Characteristics of Both Liabilities and Equity
AI02-2-000 Accounting for Consolidated Money Pools
AI02-1-000 Accounting for Asset Retirement Obligations
AI01-2-000 Operating and Administering an Electric Power Exchange
AI01-1-000 Accounting and Reporting for Certain Types of Financial Instruments and Hedging Activities
AI99-2-000 Records Storage Media
AI98-2-000 Accounting for Deferred Income Taxes on Intercompany Property Transfers
AI93-5-000 Accounting for Income Taxes
AI93-4-000 Accounting for Postretirement Benefits Other than Pensions