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A B C D E F G H&nb

In Reply Refer To:
OED-DRAP

Docket No. AI01-2-000

August 30, 2001

TO ALL JURISDICTIONAL PUBLIC UTILITIES

FEDERAL ENERGY REGULATORY COMMISSION
WASHINGTON. D C 20426

In Reply Refer To:
AI935000

April 23, 1993

TO ALL JURISDICTIONAL PUBLIC UTILITIES, LICENCES,
AND NATURAL GAS COMPANIES

SUBJECT: ACCOUNTING FOR INCOME TAXES

Question: What are the proper accounting treatment and related documentation requirements for money pool arrangements involving jurisdictional entities?

Question: In recent years, new jurisdictional entities have come into existence that operate and administer an electric power exchange.

Question: The text of Account 555, Purchased power, states in part: “This account shall include the cost at point of receipt by the utility of electricity purchased for resale, It shall include, also, net settlements for exchange of electricity or power, such as economy ener

Question: What is the proper accounting and reporting for amounts collected under an approved RD&D cost adjustment provision and paid to the Gas Research Institute (GRI) authorized by Opinion No. 11 of the Federal Energy Regulatory Commission?

Question: Where should amounts relating to interest during construction be reported on Statement E - Source and Application of Funds for the Year, schedule pages 118 and 119, of the F.P.C. Forms No. 1 and No. 2?

Question: What is the proper accounting for revenues received from the States, or other political subdivisions of the United States for collecting and remitting certain withholding, sales, local occupational, etc. taxes?