FEDERAL POWER COMMISSION

Uniform System of Accounts for Natural Gas Companies

APPENDIX II

Application of Uniform System of Accounts to Class C and Class D Natural Gas Companies

This appendix is designed to show the accounts required to be kept by Class C and Class D natural gas companies. The accounts required to be kept by each class of natural gas companies are shown in comparative form in order clearly to designate and identify the accounts required to be kept by the Class C and Class D natural gas companies. Class C and Class D natural gas companies are defined as follows:

CLASS C. Natural gas companies having annual gas operating revenues of more than $100,000 but not more than $250,000.

CLASS D. Natural gas companies having annual gas operating revenues of more than $25,000 but not more than $100,000.

Each Class C natural gas company shall keep all of the accounts listed in this appendix, insofar as applicable, that contain, as a part of the title, the four digit numbers beginning with the figure 1 (for example, Account 1100, Gas Plant). Each Class D natural gas company shall keep all of the accounts listed in this appendix, insofar as applicable, that contain, as a part of the title, the four digit numbers beginning with the figure 2 (for example, Account 2100, Gas Plant). Any Class C or Class D natural gas company may at its option keep the accounts prescribed for Class A or Class B natural gas companies, or any Class D natural gas company may keep the accounts prescribed for Class C natural gas companies. The Uniform System of Accounts is applicable in principle to all natural gas companies subject to the Commission's accounting requirements under the Natural Gas Act. Many of the accounts that are required to be kept by Class A and Class B natural gas companies, however, have been grouped or combined in order that the accounting system prescribed for the smaller Class C and Class D natural gas companies may conform more nearly to the nature and volume of their transactions. The definitions and all instructions contained in the main body of the Uniform System of Accounts apply in principle to Class C and Class D natural gas companies. References in said definitions and instructions to accounts which have been combined herein shall apply in principle to the combined account. The texts and lists of items appearing under the accounts prescribed for Class A and Class B natural gas companies shall apply in detail to the accounts prescribed herein for Class C and Class D natural gas companies.

155

218277°-40-11

X. DEFERRED CREDITS

Unamortized premium on debt.
Customers' advances for construction.

Other deferred credits.

XI. RESERVES

Reserve for depreciation of gas plant.
250. 11 Reserve for depreciation of gas
plant in service.

250. 12 Reserve for depreciation of gas
plant leased to others.

250. 13 Reserve for depreciation of gas plant held for future use. Reserve for amortization and depletion of producing natural gas land and land rights.

250. 21 Reserve for amorization and depletion of producing natural gas land and land rights-gas plant in service.

250. 22 Reserve for amortization and depletion of producing natural gas land and land rightsgas plant leased to others.

Reserve for abandoned leases.