Constructing a Rate Filing (Market Based or Cost Based)
Pipelines may choose one of two methods to establish cost-based rates:
AI01-2-000
In Reply Refer To:
OED-DRAP
Docket No. AI01-2-000
August 30, 2001
TO ALL JURISDICTIONAL PUBLIC UTILITIES
AI93-5-000
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
Accounting for Consolidated Money Pools
Question: What are the proper accounting treatment and related documentation requirements for money pool arrangements involving jurisdictional entities?