Title 18—Conservation of Power and Water Resources--Volume 1
PART 260—STATEMENTS AND REPORTS (SCHEDULES)
§ 260.1   FERC Form No. 2, Annual report for Major natural gas companies.
(a) Prescription. The form of Annual Report of Natural Gas Companies (Class A and Class B), designated herein as FERC Form No. 2, is prescribed.
(b) Filing requirements. Each natural gas company, as defined by the Natural Gas Act (15 U.S.C. 717, et seq. ) which is a major company (a natural gas company whose combined gas transported or stored for a fee exceed 50 million Dth in each of the three previous calendar years) must prepare and file with the Commission, as follows:
(1) The annual report for the year ending December 2004 must be filed on April 25, 2005.
(2) The annual report for each year thereafter must be filed on April 18 of the subsequent year.
(3) Newly established entities must use projected data to determine whether FERC Form No. 2 must be filed.
(4) The form must be filed in electronic format only, as indicated in the general instructions set out in that form. The format for the electronic filing is available through the Commission's website, https://www.ferc.gov. One copy of the report must be retained by the respondent in its files.
§ 260.2   FERC Form No. 2-A, Annual report for Nonmajor natural gas companies.
(a) Prescription. The form of Annual Report for Nonmajor Natural Gas Companies, designated herein as FERC Form No. 2—A, is prescribed.
(b) Filing requirements. Each natural gas company, as defined by the Natural Gas Act, not meeting the filing threshold for FERC Form No. 2, but having total gas sales or volume transactions exceeding 200,000 Dth in each of the three previous calendar years, must prepare and file with the Commission, as follows:
(1) The annual report for the year ending December 2004 must be filed on April 25, 2005.
(2) The annual report for each year thereafter must be filed on April 18 of the subsequent year.
(3) Newly established entities must use projected data to determine whether FERC Form No. 2-A must be filed.
(4) The form must be filed in electronic format only, as indicated in the General Instructions set out in that form. The format for the electronic filing is available through the Commission's website, https://www.ferc.gov. One copy of the report must be retained by the respondent in its files.
§§ 260.4-260.7   [Reserved]
§ 260.8   System flow diagrams: Format No. FERC 567.
(a) Each Major natural gas pipeline company, having a system delivery capacity in excess of 100,000 Mcf per day (measured at 14.73 p.s.i.a. and 60 °F), shall file with the Commission by June 1 of each year five (5) copies of a diagram or diagrams reflecting operating conditions on its main transmission system during the previous twelve months ended December 31. For purposes of system peak deliveries, the heating season overlapping the year's end shall be used. Facilities shall be those installed and in operation on December 31 of the reporting year. All volumes shall be reported on a uniform stated pressure and temperature base. Receipt and delivery point information required in various exhibits must be labeled with a location point name and code in accordance with the location name and code adopted by the pipeline in accordance with § 284.13(f) of this chapter.
(b) The diagram or diagrams shall include the following items of information:
(1) Nominal diameter (inches) of each pipeline.
(2) Miles of pipeline (to nearest 0.1 mile) between points of intake, delivery, river crossings, storage fields, crossovers, compressor stations and connections with other pipeline companies.
(3) Direction of flow in the pipelines. If direction of flow can be reversed at compressor stations, so indicate.
(4) Maximum permissible operating pressure for each pipeline at discharge side of each compressor station or other critical point, determined by the Department of Transportation's safety standards.
(5) Total horsepower of compressor engines installed at each compressor station.
(6) Designed suction pressure for each compressor station, p.s.i.g.
(7) Designed discharge pressure for each station, p.s.i.g.
(8) Maximum volume, Mcf per day that can be compressed at each compressor station under conditions of suction and discharge set forth in paragraphs (b) (6) and (7) of this section. If direction of flow affects these factors provide the information for each direction of flow.
(9) The fuel requirement at each compressor station under conditions described in paragraph (b)(8) of this section.
(10) Pressure in the pipeline at points of emergency interconnection with other pipeline companies which can normally be expected to exist, and the volume which could be delivered or received at such emergency interconnection points at such pressures. Give the name of the interconnecting company.
(11) For each storage field, connected to the system and operated by the respondent pipeline company, the maximum dependable daily and seasonal withdrawal volumes available under normal conditions of operation.
(12) Volumes delivered: (i) The average daily volumes delivered at each takeoff point, (ii) the volumes delivered at each takeoff point on the day of maximum coincidental delivery, and (iii) the maximum daily volumes (noncoincidental) delivered to each customer under rates subject to FERC jurisdiction.
(13) The average daily volume received at each intake point to the transmission pipeline system.
(14) The volume received into the transmission pipeline system at each intake point on the day of maximum coincidental delivery.
(15) The information required by paragraphs (b)(12), (13) and (14), of this section may be furnished in tabular form, or by reference to FERC Form No. 2, providing, that the information is suitably keyed to the diagram by appropriate identifying symbol or number.
§ 260.9   Reports by natural gas pipeline companies on service interruptions and damage to facilities.
(a)(1) Every natural gas company must report to the Director, Division of Pipeline Certificates, at the earliest feasible time:
(i) Damage to any jurisdictional natural gas facilities other than liquefied natural gas facilities caused by a hurricane, earthquake or other natural disaster or terrorist activity that results in a loss of or reduction in pipeline throughput or storage deliverability; and
(ii) Serious interruptions of service to any shipper involving jurisdictional natural gas facilities other than liquefied natural gas facilities. Such serious interruptions of service shall include interruptions of service to communities, major government installations and large industrial plants outside of communities or any other interruptions which are significant in the judgment of the pipeline company. Interruptible service interrupted in accordance with the provisions of filed tariffs, interruptions of service resulting from planned maintenance or construction and interruptions of service of less than three hours duration need not be reported.
(2) In the event of damage to a natural gas company's jurisdictional natural gas facilities other than liquefied natural gas facilities by reason other than hurricane, earthquake or other natural disaster or terrorist activity, the natural gas company should report such damage if, in the natural gas company's judgment, such damage creates the potential for serious delivery problems on its own system or the pipeline grid.
(b) Any report of damage to facilities required by paragraph (a)(1)(i) of this section, any report of service interruption required by paragraph (a)(1)(ii) of this section and any report made pursuant to paragraph (a)(2) of this section in a natural gas company's discretion must be submitted by the natural gas company by e-mail to pipelineoutage@ferc.gov or by facsimile transmission to the Director, Division of Pipeline Certificates, Office of Energy Projects at FAX number (202) 208-2853.
(1) Reports required by paragraph (a)(1)(i) or (ii) or made in a natural gas company's discretion pursuant to paragraph (a)(2) shall be made at the earliest feasible time and must state:
(i) The location and cause of the service interruption or damage to natural gas pipeline or storage facilities;
(ii) The nature of any damage to pipeline or storage facilities;
(iii) Specific identification of any facilities damaged;
(iv) The time the service interruption or damage to facilities occurred;
(v) The customers affected by the interruption of service or damage to facilities;
(vi) Emergency actions taken to maintain service; and
(vii) Company contact and telephone number.
(2) Following a report required by paragraph (a)(1)(i) of this section of damage to natural gas facilities resulting in loss of pipeline throughput or storage deliverability or a report pursuant to paragraph (a)(2) of this section in a natural gas company's discretion, the natural gas company shall report to the Director, Division of Pipeline Certificates, at the earliest feasible time when pipeline throughput or storage deliverability has been restored.
(c) If so directed by the Commission or the Director, Division of Pipeline Certificates, the company must provide any supplemental information so as to provide a full report of the circumstances surrounding the occurrence.
(d) In any instance in which an incident or damage report involving jurisdictional natural gas facilities is required by Department of Transportation reporting requirements under the Natural Gas Pipeline Safety Act of 1968, a copy of such report shall be submitted to the Director, Division of Pipeline Certificates, within 30 days of the reportable incident.
(e) When a report of damage to facilities is required by paragraph (a)(1)(i) of this section or a report of service interruption is required by paragraph (a)(1)(ii) of this section, a copy of the e-mail or facsimile report required pursuant to paragraph (b) of this section must be sent to each State commissions for the States in which the reported service interruptions or damage has occurred.
§§ 260.11-260.15   [Reserved]
§ 260.200   Original cost statement of utility property.
Any natural gas company becoming subject to the jurisdiction of the Commission shall file, insofar as applicable, the following statements properly sworn to by the officer in responsible charge of their compilation:
Statement A showing the origin and development of the company, including, particularly, a description (giving names of parties and dates) of each consolidation and merger to which the company, or a predecessor, was a party and each acquisition of a gas operating unit or system. Any affiliation existing between the parties shall be stated.
Statement B showing for each acquisition of a gas operating unit or system by the reporting company or any of its predecessors: (1) The original cost (estimated only if not determinable from existing records), (2) the cost of the acquiring company, (3) the amount entered in the books as of the date of acquisition, (4) the difference between the original cost and the amount entered in the books, (5) a summary of all transactions affecting such difference, including retirements, between the date of each acquisition and the end of the calendar year prior to the year in which the filing is made, and (6) the amount of such difference remaining at the latter date.
If the depreciation, retirement, or amortization reserve was adjusted as of the date of acquisition and in connection therewith, a full disclosure of the pertinent facts shall be made.
The amount to be included in account 114, Gas Plant Acquisition Adjustments, shall be subdivided so as to show the amounts applicable to (a) gas plant in service, (b) gas plant leased to others, and (c) gas plant held for future use.
The procedure followed in determining the original cost of the gas plant acquired as operating units or systems shall be described in sufficient detail so as to permit a clear understanding of the nature of the investigations and analyses which were made for that purpose.
Where estimates are used in arriving at original cost or the amount to be included in account 114, a full disclosure of the method and underlying facts shall be given. The proportion of the original cost of each acquisition which has been determined from actual recorded costs and the proportion estimated shall be shown for each functional class of plant. In addition there shall be furnished in respect to each predecessor or vendor company for which complete construction costs are not available, a description of such plant records as are available, including the years covered thereby.
Statement C showing any amounts arrived at by appraisals in the gas plant accounts (and not eliminated) in lieu of cost to the reporting company. This statement should describe the appraisal and give the complete journal entry at the time the appraisal was originally recorded. If the entry had the effect of appreciating or writing up the gas plant account, the amount of the appreciation or writeup should be traced, by proper description and explanation of changes, from the date recorded through the end of the calendar year prior to the year in which the filing is made.
Statement D showing in detail gas plant as classified in the books of account immediately prior to reclassification in accordance with the Uniform System of Accounts, including, under appropriate descriptive headings, any unclassified amounts applicable jointly to the gas department and other departments of the utility.
Statement E showing the adjustments necessary to state accounts 101, 103-107, 114, and 116, and amount of common utility plant includible in account 118, as prescribed in the Uniform System of Accounts.
Statement F showing gas plant classified according to the accounts prescribed in the Uniform System of Accounts, and showing also the amount includible in account 116, Other Gas Plant Adjustments, and the amount of common utility plant includible in account 118, Other Utility Plant.
Statement G showing a comparative balance sheet reflecting the accounts and amounts appearing in the books before the adjusting entries have been made and after such entries shall have been made. The balance sheet shall be classified by the accounts set forth in the Uniform System of Accounts Prescribed for Natural Gas Companies.
Statement H giving a suggested plan for depreciating, amortizing, or otherwise disposing of, in whole or in part, the amounts includible in account 114, Gas Plant Acquisition Adjustments, and account 116, Other Gas Plant Adjustments.
Statement I furnishing the following statistical information relative to gas plant:
Show separately for each producing plant the name and location of plant, date of original construction, type of plant (whether coal gas, coke ovens, water gas, etc.), rated 24-hour capacity in Mcf of each unit and of the total plant, and date of installation of each unit installed after original construction. Show also the original cost according to the System of Accounts for each plant, by accounts 304 to 319, inclusive.
For each “field” includible in account 101, Gas Plant in Service, furnish the number of acres each of gas producing lands owned, of gas producing lands leased by the company, and of land on which gas rights only are owned, as included in accounts 325.1, 325.2, 325.3, respectively. The same information, classified by subaccounts, shall be furnished for producing and nonproducing acreage includible in account 104, Gas Plant Leased to Others, and in account 105, Gas Plant Held for Future Use.
For each “field” state number of feet of each size pipe used in field gathering lines.
For each “field” state number of wells included in accounts 330 and 331 segregated to show the number of wells on each type of producing lands classified under accounts 325.1, 325.2, 325.3.
When pumping or compressing plants exist within the production plant, include the same information as that requested for compressor stations under transmission plant.
State type and character of purification equipment and residual refining equipment included in accounts 336 and 337, respectively.
Show the original cost according to the System of Accounts for natural gas production plant by each “field” and by accounts 325.1 to 340.
Show separately for each location the name of plant, date of construction, type and total capacity (Mcf) of each gas holder. State also the original cost according to the System of Accounts for each location, by accounts 350.1 to 351, inclusive.
If depleted gas fields are being repressured, the statements furnished shall reflect the number of acres involved and the original cost according to the System of Accounts (accounts 350.1 to 351, inclusive).
State the number of feet of each size of main.
State separately for each compressor boosting station the name of plant, location, date of original construction, rated capacity, type and character of power unit, and rated capacity and type of compressor units. Also state the capacity, type, and date of installation of each additional power or compressor unit. Show for each station the original cost according to the System of Accounts by accounts 365.1, 365.2, 366, 368, and 369.
State number of feet of each size of main and the number of active meters, house regulators, and services. Give a general description of the district regulators and number, by sizes.
Where pumping or compressor stations exist within the distribution plant, include the same information requested for similar stations under transmission plant.
Describe the principal structures and improvements.
State the number and type of transportation vehicles and appurtenant equipment.
Give a description of store, shop, and laboratory equipment and miscellaneous equipment.
Furnish maps, drawn to scale, upon which indicate transmission mains, location of production plants (artificial and natural), producing and nonproducing leaseholds (indicating thereon producing wells, dry holes and depleted wells), gathering systems, booster and compressor stations, communities served (noting as to wholesale or retail), and large industrial consumers. Where gas is purchased from or sold to other gas utilities, indicate location of measuring stations or gates. If scale maps are not available, furnish sketch maps upon which should be indicated approximate distances between the locations above specified.
§ 260.300   FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas companies.
(a) Prescription. The quarterly report for electric utilities, licensees, and natural gas companies, designated herein as FERC Form No. 3-Q, is prescribed for the reporting quarter ending March 31, 2004, and each quarter thereafter.
(b) Filing requirements —(1) Who must file. Each natural gas company, (as defined in the Natural Gas Act (15 U.S.C. 717, et. seq. ) must prepare and file with the Commission a FERC Form No. 3-Q pursuant to the General Instructions set out in that form.
(2) Each Major natural gas company must file this quarterly financial report form as follows:
(i) The quarterly financial report for the period January 1 through March 31, 2004, must be filed on or before July 9, 2004.
(ii) The quarterly financial report for the period April 1 through June 30, 2004, must be filed on or before September 8, 2004.
(iii) The quarterly financial report for the period July 1 through September 30, 2004, must be filed on or before December 9, 2004.
(iv) The quarterly financial report for the period January 1 through March 31, 2005, must be filed on or before May 31, 2005.
(v) The quarterly financial report for the period April 1 through June 30, 2005, must be filed on or before August 29, 2005.
(vi) The quarterly financial report for the period July 1 through September 30, 2005 must be filed on or before November 29, 2005.
(vii) Subsequent quarterly financial reports must be filed within 60 days from the end of the reporting quarter.
(3) Each Nonmajor natural gas company must file a quarterly financial report as follows:
(i) The quarterly financial report for the period January 1 through March 31, 2004, must be filed on or before July 23, 2004.
(ii) The quarterly financial report for the period April 1 through June 30, 2004, must be filed on or before September 22, 2004.
(iii) The quarterly financial report for the period July 1 through September 30, 2004, must be filed on or before December 23, 2004.
(iv) The quarterly financial report for the period January 1 through March 31, 2005, must be filed on or before June 13, 2005.
(v) The quarterly financial report for the period April 1 through June 30, 2005, must be filed on or before September 12, 2005.
(vi) The quarterly financial report for the period July 1 through September 30, 2005 must be filed on or before December 13, 2005.
(vii) Subsequent quarterly financial reports must be filed within 70 days from the end of the reporting quarter.
(4) This report must be filed as prescribed in § 385.2011 of this chapter as indicated in the General Instructions set out in the quarterly financial report form, and must be properly completed and verified. Filing on electronic media pursuant to § 385.2011 of this chapter will be required commencing with the quarterly financial report ending March 31, 2004, due on or before July 9, 2004 for major natural gas companies, and due on or before July 23, 2004 for nonmajor natural gas companies. One copy of the report must be retained by the respondent in its files.
§ 260.400   Cash management programs.
Natural gas companies subject to the provisions of the Commission's Uniform System of Accounts prescribed in part 201 and § 260.1 or § 260.2 of this title that participate in cash management programs must file these agreements with the Commission. The documentation establishing the cash management program and entry into the program must be filed within 10 days of the effective date of the rule or entry into the program. Subsequent changes to the cash management agreement must be filed with the Commission within 10 days of the change.
§ 260.401   FERC Form No. 552, Annual Report of Natural Gas Transactions.
(a) Prescription. The annual report for natural gas market participants, designated as FERC Form No. 552, is prescribed for the calendar year ending December 31, 2008 and each calendar year thereafter.
(b) Filing requirements —(1) Who must file. Unless otherwise exempted or granted a waiver by Commission rule or order, each natural gas market participant, i.e., any buyer or seller that engaged in physical natural gas transactions the previous calendar year, must prepare and file with the Commission a FERC Form No. 552 pursuant to the definitions and general instructions set forth in that form. However a de minimis exemption, a natural gas market participant is exempt from this filing requirement if:
(i) It engages in reportable physical natural gas sales that amount to less than 2,200,000 MMBtus for the previous calendar year; and
(ii) It engages in reportable physical natural gas purchases that amount to less than 2,200,000 MMBtus for the previous calendar year.
(2) Form No. 552 must be filed as prescribed in § 385.2011 of this chapter as indicated in the General Instructions set out in the annual reporting form, and must be properly completed and verified. Each market participant must file Form No. 552 by May 1, 2009 for calendar year 2008 and by May 1 of each year thereafter for the previous calendar year. Each report must be prepared in conformance with the Commission's software and guidance posted and available for downloading from the FERC Web site ( http://www.ferc.gov ). One copy of the report must be retained by the respondent in its files.