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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.

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?

Question: What is the proper accounting treatment for costs incurred in hydrostatic testing of gas mains and pipelines to meet the requirements of the USAS B31.8, 1968 Code, which became Federal standards under legislation passed by Congr

Question: A utility installs a gas turbine generating unit or units on its system, or on customers’ premises, to provide electric service to some or all of its customers.  Exhaust heat or heat produced in the operation of these gener

Question: Certain items are recorded directly in Account 434, Miscellaneous Credits to Surplus, and Account 435, Miscellaneous Debits to Surplus, respectively.  With respect to items credited to surplus, the uniform system provides t

Question: What is the proper accounting for expenses incurred by a utility in the investigation of and responses to notices of proposed rulemakings or regulations of the Commission or state authorities?

Question: What is the proper accounting for recognizing currently nonproductive gas well drilling costs for companies regularly involved in drilling operations?