Iowa Administrative Code › Agency 199 - Utilities Division › Utilities and Transportation Divisions › Chapter 16 - Accounting › Rule 199-16.3 - Uniform Systems of Accounts-gas

Current through Register Vol. 47, No. 3, July 24, 2024
The uniform systems of accounts for natural gas companies
				  subject to the provisions of the Natural Gas Act,  18 CFR Part 201  published in
				  the Federal Energy Regulatory Commission's rules and regulations, in effect on
				  April 1, 2002, is adopted with the following modifications:
(1) Definition 7 is changed to read:
				"Commission" means the commission except where reference is made to the
				authority of the Federal Energy Regulatory Commission (FERC) under the Natural
				Gas Act and where the commission does not have the same or similar authority
				under Iowa Code chapter 476, where "Commission" shall mean FERC.
(2) Definition 22 is changed to read:
				"Natural gas company" means a person furnishing gas by piped distribution
				system to the public for compensation.
(3) Rescinded IAB 6/25/03, effective
				7/30/03.
(4) General instruction
				1-B of the uniform systems of accounts for gas utilities is modified to add the
				following sentence: "Gas utilities subject to rate regulation by the commission
				shall keep all the accounts of these systems of accounts which are applicable
				to their affairs, and gas utilities not subject to rate regulation shall keep
				the accounts of these systems of accounts for operating revenues
				only."
(5) General instruction 1-D
				of the uniform systems of accounts for gas utilities is modified by adding the
				following sentence: "It is recommended but not required that gas utilities not
				subject to rate regulation keep all applicable accounts in accordance with the
				FERC uniform systems of accounts  18 CFR Part 201 ."
(6) General instruction 2-D of the uniform
				systems of accounts for gas utilities is modified by adding the following
				sentence: "This shall not prohibit the gas utilities from using additional
				accounts as they are required or permitted to keep for their reporting to other
				regulatory authorities or to their stockholders, providing the commission is
				notified of the nature, amount and purpose of such accounts in the annual
				report to the commission and at such other times as may be
				requested."
(7) The definitions for
				the uniform systems of accounts for gas utilities, when used in account 424,
				Promotional Practices, are modified to include the following definitions:
a. The word
"affiliate"
shall
				mean any person doing business in this state who directly or indirectly
				controls or is controlled by or is under common control with a public
				utility.
b. The
				word
"appliance"
or
"equipment"
shall mean any
				device, including a fixture, which consumes electric energy and any ancillary
				device required for its operation.
c. The word
"consideration"
shall mean any cash, donation, gift, allowance, rebate, bonds, merchandise (new
				or used), property (tangible or intangible), labor, service conveyance,
				commitment, right, or other thing of value.
d. The word
"financing"
shall
				include acquisition of equity or debt interests, loans, guarantee of loans,
				advances, sale and repurchase agreements, sale and lease-back agreements, sales
				on open account, conditional or installment sales contracts, or other
				investment or extensions of credit.
e. The word
"person"
shall
				include any individual, group, firm, partnership, corporation, cooperative,
				association, or other organization, but not including state or local political
				subdivisions or municipal corporations.
f. The words
"public utility"
or
"utility"
shall include persons defined to be public
				utilities in Iowa Code section 476.1.
g. The words
"promotional
				practices"
shall mean any consideration offered or granted by a public
				utility or its affiliate to any person for the purpose, express or implied, of
				inducing such person to select or use the service or additional service of such
				utility, or to select or install any appliance or equipment designed to use
				such utility service; provided that the words
"promotional
				practices"
shall not include the following activities:
(1) Providing repairs and service to
				appliances or equipment of customers of a public utility in an emergency or to
				restore service or to prevent hazardous conditions or service
				interruptions.
(2) Inspection and
				adjustment of appliances or equipment by a public utility.
(3) Repairs and other maintenance to
				appliances or equipment by a public utility that could be performed by an
				independent appliance dealer or service shop if charges are at cost or
				above.
(4) Providing service,
				wiring, piping, appliances, or equipment in accordance with tariffs, rules, or
				regulations of a public utility on file with and approved by the
				commission.
(5) Providing
				appliances, equipment, or instructional services to an educational institution
				for the purpose of instructing students in the use or repair of such appliances
				or equipment.
(6) Providing
				discounts or financing to employees of a public utility to encourage their use
				of the utility's service.
(7)
				Merchandising and related inventory of appliances or equipment for sale at
				retail and making and fulfilling reasonable warranties against defects in
				material and workmanship in appliances or equipment existing at the time of
				delivery; the elimination of hazardous conditions which due to a grandfather
				provision would not be corrected by the customer and yet would require
				correction to protect the public and minimize company liability.
(8) The replacement of or alterations to a
				customer's obsolete or inefficient system.
(9) Technical, informational, or educational
				assistance offered to persons on the use of energy furnished by a public
				utility or on the use of maintenance of appliances or equipment.
(10) Lunches, gifts, door prizes, etc.,
				presented for attendance at informational meetings, conferences, etc., valued
				at $10 or less shall not be considered to be a promotional practice.
(11) Providing appliances or equipment
				incidental to exhibitions, demonstrations, tests, or experiments of reasonable
				duration.
(12) Any promotional
				practice, or program which includes a promotional practice, designed to develop
				or implement programs that promote energy efficiency.