6. General reasons for exemption: Based upon the foregoing data, the licensee should state in the space provided below the reasons in support of claim for exemption of annual charges.

on our oath do severally say that the foregoing application, including all statements, schedules, memoranda, and data of every kind therein contained, and covering the period beginning 193---, and ended

193---, or such other period

or dates as specified with respect to particular matters, has been prepared, under our direction, from the original books, papers, records, and accounts of said licensee; that we have carefully examined the same and that, to the best of

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our knowledge, information, and belief, the said application contains complete and correct statements or information with respect to each and every matter and thing therein set forth.

PART 210-STATEMENTS AND REPORTS (SCHEDULES)"

210.1 Annual report, Form No. 1, elec- 210.5 Initial

tric utilities and licensees

(Classes A and B).

of statement licensee showing actual legitimate original cost of project.

210.2 Annual report, form for Class I 210.6 Inventory and statement of orig

licensees.

210.3 Annual report, licensees using

inal or historical cost.

210.7 Form for reporting claimed increases and decreases in licensed project plant accounts.

210.8

210.4 Semi-annual statement of interstate transmission, sale and interchange of electric energy.

Form for reporting actual legitimate original cost of construction of original plant of licen

sees.

Section 210.1 Annual report, Form No. 1, electric utilities and licensees (Classes A and B). List of schedules in report formSchedule 100. Identity of respondent.

Schedule 101. Officers.

Schedule 102. Directors.

Schedule 103. Corporate control over respondent.
Schedule 104. Security holders and voting powers.
Schedule 106. Corporations controlled by respondent.
Schedule 109. Important changes during the year.

Schedule 200. Comparative balance sheet.

Schedule 200M. Comparative balance sheet-Municipal.

Schedule 201. Utility plant (Accounts 100, 107, 108).

Schedule 204. Utility plant adjustments (Accounts 107 and 108).

Schedule 206. Other physical property (Account 110).

Schedule 208. Investments in securities of associated companies (Account 111.1). Schedule 209. Advances to associated companies-Notes (included in Account

111.2).

Schedule 210. Advances to associated companies-Open account (included in Account 111.2).

Schedule 210M. Advances to municipality (Account 111).

Schedule 212. Other investments (Account 112).

Schedule 213. Advances to nonassociated companies-Notes (included in Ac

count 112).

Schedule 214. Advances to nonassociated companies-Open account (included in Account 112).

Schedule 216. Sinking and miscellaneous special funds (Accounts 113, 114).
Schedule 217. Assets in sinking and miscellaneous special funds.
Schedule 219. Securities acquired during year.

Schedule 220. Securities disposed of during year.

Schedule 223. Special deposits (Account 121).

First report form in this part may be procured from Superintendent of Documents, Government Printing Office; all other forms available at Federal Power Commission, Washington, D. C.

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*For statutory citations, see note to 200.1.

Schedule 225. Temporary cash investments (Account 123).
Schedule 226. Notes receivable (Account 124).
Schedule 227. Accounts receivable (Account 125).

Schedule 229. Notes receivable from associated companies (Account 126.1).
Schedule 230. Accounts receivable from associated companies (Account 126.2).

Schedule 230M. Receivables from municipality (Account 126).

Schedule 234. Materials and supplies (Account 131).

Schedule 235. Production fuel and oil stocks (included in Account 131).

Schedule 236. Prepayments (Account 132).

Schedule 237. Other current and accrued assets (Account 133).

Schedule 238. Unamortized debt discount and expense (Account 140).

Schedule 239. Extraordinary property losses (Account 141).

Schedule 240. Preliminary survey and investigation charges (Account 142).

Schedule 241. Clearing accounts (Account 143).

Schedule 244. Retirement and other work in progress (Accounts 144 and 145).
Schedule 245. Other deferred debits (Account 146).

Schedule 246. Deferred regulatory commission expenses.

Schedule 249. Discount on capital stock (Account 150).

Schedule 250. Capital stock expense (Account 151).

Schedule 253. Capital stock (Accounts 200 and 201).

Schedule 253M. Investment of municipality (Account 200).

Schedule 258. Stock liability for conversion, premiums and assessments on
capital stock, capital stock subscribed, installments received on
capital stock (Accounts 202, 203, 204, and 205).

Schedule 263. Long-term debt (Accounts 210, 211, and 213).

Schedule 264. Advances from associated companies, Notes (Account 212.1).
Schedule 265. Advances from associated companies, Open Account (Account
212.2).

Schedule 265M. Advances from municipality (Account 212).

Schedule 266. Securities issued or assumed during year.

Schedule 268. Notes payable (Account 220).

Schedule 270. Notes payable to associated companies (Account 223.1).

Schedule 271. Accounts payable to associated companies (Account 223.2).

Schedule 271M. Payables to municipality (Account 223).

Schedule 274. Accrued and prepaid taxes.

Schedule 276. Interest accrued (Account 229).

Schedule 278. Unamortized premium on debt (Account 240).

Schedule 280. Other current and accrued liabilities (Account 230).

Schedule 282. Customers' advances for construction (Account 241).

Schedule 283. Other deferred credits (Account 242).

Schedule 285. Reserves for depreciation of utility plant.

Schedule 286. Reserves for amortization of limited-term utility investments
(Comprising Account 251 and Balances for Other Utility De-
partments Included in Account 253).

Schedule 287. Reserves for amortization of utility plant acquisition adjust-
ments (Comprising Account 252 and Balances for Other Utility
Departments Included in Account 253).

Schedule 288. Reserve for depreciation and amortization of other property
(Account 253).

Schedule 289. Reserve for uncollectible accounts (Account 254).

Schedule 290. Insurance reserve (Account 255).

Schedule 291. Injuries and damages reserve (Account 256).

Schedule 292. Employees' provident reserve (Account 257).

Schedule 293. Other reserves (Account 258).

Schedule 296. Contributions in aid of construction (Account 265).

Schedule 297. Capital surplus (Account 270).

Schedule 297M. Constructive surplus or deficit-Municipal (Account 272).
Schedule 300. Income and earned surplus account.

Schedule 308. Income from utility plant leased to others.

Schedule 310. Income from merchandising, jobbing, and contract work (Ac-

count ---).

Schedule 311. Income from nonutility operations (Account 521).

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Schedule 312. Revenues from lease of other physical property (Account 522).
Schedule 315. Revenues from sinking and other funds. (Account 525).
Schedule 316. Miscellaneous nonoperating revenues (Account 526).
Schedule 317. Nonoperating revenue deductions (Account 527).
Schedule 320. Interest on debt to associated companies (Account 534).
Schedule 321. Other interest charges (Account 535).

Schedule 322. Miscellaneous amortization (Account 537).

Schedule 323. Miscellaneous income deductions (Account 538).

Schedule 325. Miscellaneous reservations of net income (Account 540).
Schedule 326. Miscellaneous credits to surplus (Account 401).

Schedule 327. Dividend appropriations (Accounts 411 and 412).

Schedule 327M. Authorized cash distributions to municipality (Account 411). Schedule 328. Miscellaneous reservations of surplus (Account 413).

Schedule 329. Miscellaneous debits to surplus (Account 414).

Schedule 400. Common utility plant (Included in Account 108).

Schedule 401. Common utility plant in service allocated to utility departments. Schedule 403. Common utility plant leased to others.

Schedule 404. Construction work in progress-Common utility plant.

Schedule 406. Common utility plant held for future use.

Schedule 408. Common utility plant acquisition adjustments.

Schedule 410. Common utility plant in process of reclassification.

Schedule 411. Reserve for depreciation of common utility plant.

Schedule 413. Common utility plant expenses.

Schedule 420. Taxes charged during year.

Schedule 422. Regulatory commission expenses.

Schedule 424. Officers' salaries.

Schedule 427. Service contract charges by associated companies.

Schedule 428. Management and engineering contracts with nonassociated com

panies.

Schedule 500. Electric plant in service (Account 100.1).

Schedule 503. Electric plant leased to others (Account 100.2).

Schedule 504. Construction work in progress-Electric (Account 100.3).

Schedule 505. Electric plant held for future use (Account 100.4).

Schedule 506. Electric plant acquisition adjustments (Account 100.5).

Schedule 511. Electric plant in process of reclassification (Account 100.6). Schedule 514. Reserve for depreciation of electric plant (Account 250). Schedule 525. Electric operating revenues (Account 501).

Schedule 527. Sales of electric energy-By communities.

Schedule 528M. Electric energy supplied to municipality (Included in Accounts 603 and 604).

Schedule 530. Sales to other electric utilities (Account 605).
Schedule 532. Sales to railroads and railways (Account 606).
Schedule 533. Interdepartmental sales (Account 607).

Schedule 534. Other sales (Account 608).

Schedule 536. Rent from electric property (Account 610).

Schedule 537. Interdepartmental rents (Account 611).

Schedule 539. Sales of water and water power (Account 613).
Schedule 541. Miscellaneous electric revenues (Account 615).

Schedule 550. Electric operating expenses.

Schedule 551. Purchased power (Account 738).

Schedule 552. Interchange power (Account 739).

Schedule 555. Rents charged to electric operating expenses.

Schedule 557. Franchise requirements (Account 805) (Electric).

Schedule 559. Administrative and general expenses transferred-Credit (Account 807) (Electric).

Schedule 561. Construction overheads-Electric.

Schedule 563. Joint expenses-Debit and credit (Electric).

Schedule 565. Depreciation and amortization of electric plant (Accounts 503, 504) (except amortization of acquisition adjustments).

Schedule 575. Electric energy account.

Schedule 577. Monthly peaks and output.

Schedule 579. Generating station statistics.

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