pavement, pavement base, and sidewalks.
    19. Permits for construction.
    20. Pole steps and ladders.
    21. Poles, wood, steel, concrete, or other material.
    22. Racks complete with insulators.
    23. Railings.
    24. Railroad and highway crossing guards.
    25. Reinforcing and stubbing.
    26. Removal and relocation of subsurface obstructions.
    27. Settings.
    28. Sewer connections, including drains, traps, tide valves, check
valves, etc.
    29. Shaving, painting, gaining, roofing, stenciling, and tagging.
    30. Splices.
    31. Sumps, including pumps.
    32. Switches.
    33. Towers.
    34. Tree trimming, initial cost including the cost of permits
therefor.
    35. Ventilating equipment.
    36. Other line devices.

338.6  Generator step-up transformers (GSU).

    This account shall include only the cost of the GSU transformers
directly connected to the generator terminal tips and other equipment
used for conveying the power to the GSU for the purpose of initially
changing the voltage or frequency of electric energy for the purpose of
moving the power. It shall exclude the cost of additional transformers
and other equipment once the power has been initially stepped up from a
generator voltage to a higher voltage.

338.7  Inverters.

    This account shall include the installed cost of inverters for the
purpose of converting electricity from direct current (DC) to
alternating current (AC).

338.8  Other accessory electrical equipment.

    This account shall include the installed cost of other conversion
or auxiliary generating apparatus and equipment used primarily in
connection with the control and switching of electric energy produced
by solar panels, including weather monitoring equipment, and the
protection of electric circuits and equipment which operate at
generating level voltage (excluding SCADA systems). This account shall
exclude Collector System costs, Account 338.5, Collector System; GSU
costs, Account 338.6, Generator Step-up Transformers (GSU); and
Inverter costs, Account 338.7, Inverters.
Items
    1. Auxiliary generators, including boards, compartments, switching
equipment, control equipment, and connections to auxiliary power bus.
    2. Excitation system, including motor, turbine and dual-drive
exciter sets and rheostats, storage batteries and charging equipment,
circuit breakers, panels and accessories, knife switches and
accessories, surge arresters, instrument shunts, conductors and
conduit, special supports for conduit, generator field and exciter
switch panels, exciter bus tie panels, generator and exciter rheostats,
etc., special housings, protective screens, etc.
    3. Generator main connections, including oil circuit breakers and
accessories, disconnecting switches and accessories, operating
mechanisms and interlocks, current transformers, potential
transformers, protective relays, isolated panels and equipment,
conductors and conduit, special supports for generator main leads,
grounding switch, etc., special housing, protective screens, etc.
    4. Station control system, including station switchboards with
panel wiring, panels with instruments and control equipment only,
panels with switching equipment mounted or mechanically connected,
trunktype boards complete, cubicles, station supervisory control
boards, generator and exciter signal stands, temperature-recording
devices, frequency control equipment, master clocks, watt-hour meter,
station totalizing wattmeter, storage batteries, panels and charging
sets, instrument transformers for supervisory metering, conductors and
conduit, special supports for conduit, switchboards, batteries, special
housing for batteries, protective screens, doors, etc.
    5. Station buses, including main, auxiliary transfer, synchronizing
and fault ground buses, including oil circuit breakers and accessories,
disconnecting switches and accessories, operating mechanisms and
interlocks, reactors and accessories, voltage regulators and
accessories, compensators, resistors,

starting transformers, current transformers, potential transformers,
protective relays, storage batteries and charging equipment, isolated
panels and equipment, conductors and conduit, special supports, special
housings, concrete pads, general station ground system, special fire-
extinguishing system, and test equipment.

    Note A: Do not include in this account transformers and other
equipment used for changing the voltage or frequency of electric
energy for the purpose of transmission or distribution.

    Note B: When any item of equipment listed herein is used wholly
to furnish power to equipment included in another account, its cost
shall be included in such other account.

338.9  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

338.10  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

338.11  Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.

338.12  Miscellaneous power plant equipment.

    This account shall include the installed cost of miscellaneous
equipment in and about the solar plant devoted to general station use,
and which is not properly includible in any of the foregoing solar
power production accounts.
Items
    1. Compressed air and vacuum cleaning systems, including tanks,
compressors, exhausters, air filters, piping, etc.
    2. Cranes and hoisting equipment, including cranes, cars, crane
rails, monorails, hoists, etc., with electric and mechanical
connections.
    3. Fire-extinguishing equipment for general station use.
    4. Foundations and settings, specially constructed for and not
expected to outlast the apparatus for which provided.
    5. Miscellaneous equipment, including atmospheric and weather
indicating devices, intrasite communication equipment, laboratory
equipment, signal systems, callophones, emergency whistles and sirens,
fire alarms, and other similar equipment.
    6. Miscellaneous belts, pulleys, countershafts, etc.
    7. Refrigerating system including compressors, pumps, cooling
coils, etc.
    8. Station maintenance equipment, including lathes, shapers,
planers, drill presses, hydraulic presses, grinders, etc., with motors,
shafting, hangers, pulleys, etc.
    9. Ventilating equipment, including items wholly identified with
apparatus listed herein.

    Note: When any item of equipment, listed herein is used wholly
in connection with equipment included in another account, its cost
shall be included in such other account.

338.13  Asset retirement costs for solar production.

    This account shall include asset retirement costs on plant included
in solar production function.

338.20  Land and land rights.

    This account shall include the cost of land and land rights used in
connection with wind power generation. (See electric plant instruction
7.)

338.21   Structures and improvements.

    This account shall include the cost in place of structures and
improvements used in connection with wind power generation. (See
electric plant instruction 8.)

338.22  [Reserved]

338.23  Wind turbines.

    This account shall include the cost installed of the mechanical
turbine parts and generator equipment, including nacelle, gearbox,
etc., to be used primarily for generating electricity.

338.24  Wind towers and fixtures.

    This account shall include the cost installed of towers and
appurtenant fixtures used for supporting wind power production.
Foundations shall be included in Account 338.21 Structures and
Improvements.

338.25  [Reserved]

338.26  Collector system.

    This account shall include all cost of cabling, junction boxes,
connection cabinets, and all facilities that are installed beyond the
high side of the GSU transformer and the transmission or distribution
point of interconnection.
Items
    1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
    3. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
    4. Brackets.
    5. Circuit breakers.
    6. Conductors, including insulated and bare wires and cables.
    7. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
    8. Crossarms and braces.
    9. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
    10. Extension arms.
    11. Fireproofing, in connection with any items listed herein.
    12. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
    13. Ground wires, clamps, etc.
    14. Guards.
    15. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
    16. Insulators, including pin, suspension, and other types, and tie
wire or clamps.

    17. Lightning arresters.
    18. Paving, Pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
    19. Permits for construction.
    20. Pole steps and ladders.
    21. Poles, wood, steel, concrete, or other material.
    22. Racks complete with insulators.
    23. Railings.
    24. Railroad and highway crossing guards.
    25. Reinforcing and stubbing.
    26. Removal and relocation of subsurface obstructions.
    27. Settings.
    28. Sewer connections, including drains, traps, tide valves, check
valves, etc.
    29. Shaving, painting, gaining, roofing, stenciling, and tagging.
    30. Splices.
    31. Sumps, including pumps.
    32. Switches.
    33. Towers.
    34. Tree trimming, initial cost including the cost of permits
therefor.
    35. Ventilating equipment.
    36. Other line devices.

338.27  Generator step-up transformers (GSU).

    This account shall include only the cost of the GSU transformers
and other equipment used for conveying the power to the pad-mount GSU
for the purpose of initially changing the voltage or frequency of
electric energy for the purpose of moving the power. It shall exclude
the cost of additional transformers and other equipment once the power
has been initially stepped up from a generator voltage to a higher
voltage.

338.28  Inverters.

    This account shall include the installed cost of inverters for the
purpose of converting electricity from direct current (DC) to
alternating current (AC).

338.29  Other accessory electrical equipment.

    This account shall include the installed cost of other conversion
or auxiliary generating apparatus and equipment used primarily in
connection with the control and switching of electric energy produced
by wind turbines, including weather monitoring equipment, and the
protection of electric circuits and equipment which operate at
generating level voltage (excluding SCADA systems). This account shall
exclude Collector System costs, Account 338.26, Collector System; GSU
costs, Account 338.27, Generator Step-up Transformers (GSU); and
Inverter costs, Account 338.28, Inverters.

338.30  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

338.31  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

338.32  Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.

338.33  Miscellaneous power plant equipment.

    This account shall include the installed cost of miscellaneous
equipment in and about the wind plant devoted to general station use,
and which is not properly includible in any of the foregoing wind power
production accounts.

338.34  Asset retirement costs for wind production.

    This account shall include asset retirement costs on plant included
in wind production function.

339.1  Land and land rights.

    This account shall include the cost of land and land rights used in
connection with other non-hydro renewable power generation. (See
electric plant instruction 7.)

339.2  Structures and improvements.

    This account shall include the cost in place of structures and
improvements used in connection with other non-hydro renewable power
generation. (See electric plant instruction 8.)

    Note: This includes mirrors for solar boiler systems.

339.3  Fuel holders.

    This account shall include the cost installed of renewable fuel
handling and storage equipment used between the point of fuel delivery
to the station and the intake through which fuel is either directly
drawn to the engine, or into a boiler system, inclusive.
Items
    1. Blower and fans.
    2. Boilers and pumps.
    3. Economizers.
    4. Exhauster outfits.
    5. Flues and piping.
    6. Pipe system.
    7. Producers.
    8. Regenerators.
    9. Scrubbers.
    10. Steam injectors.
    11. Tanks for storage of electrolytes, hydrogen, renewable natural
gas, algae, etc.
    12. Vaporizers.

339.4  Boilers.

    This account shall include the cost installed of furnaces, boilers,
steam and feed water piping, boiler apparatus and accessories used in
the production of steam or other vapor, to be used primarily for
generating electricity. This account includes solar boiler systems.
    1. Boiler feed system, including feed water heaters, evaporator
condensers, heater drain pumps, heater drainers, deaerators, and vent
condensers, boiler feed pumps, surge tanks, feed water regulators, feed
water measuring equipment, and all associated drives.
    2. Boiler plant cranes and hoists and associated drives.
    3. Boilers and equipment, including boilers and baffles,
economizers,

superheaters, foundations and settings, water walls, arches, grates,
insulation, blow-down system, drying out of new boilers, also
associated motors or other power equipment.
    4. Draft equipment, including air preheaters and accessories,
induced and forced draft fans, air ducts, combustion control
mechanisms, and associated motors or other power equipment.
    5. Gas-burning equipment, including holders, burner equipment and
piping, control equipment, etc.
    6. Instruments and devices, including all measuring, indicating,
and recording equipment for boiler plant service together with
mountings and supports.
    7. Lighting systems.
    8. Stacks, including foundations and supports, stack steel and
ladders, stack concrete, stack lining, stack painting (first), when set
on separate foundations, independent of substructure or superstructure
of building.
    9. Station piping, including pipe, valves, fittings, separators,
traps, desuperheaters, hangers, excavation, covering, etc., for station
piping system, including all steam, condensate, boiler feed and water
supply piping, etc.
    10. Ventilating equipment.
    11. Water purification equipment, including softeners and
accessories, evaporators and accessories, heat exchangers, filters,
tanks for filtered or softened water, pumps, motors, etc.
    12. Water-supply systems, including pumps, motors, strainers, raw-
water storage tanks, boiler wash pumps, intake and discharge pipes and
tunnels not a part of a building.

339.5  [Reserved]

339.6  Generators.

    This account shall include the cost installed of other non-hydro
renewable generators of all types apart from wind and solar.
Items
    1. Cranes, hoists, etc., including items wholly identified with
such apparatus.
    2. Fire-extinguishing equipment.
    3. Foundations and settings, specially constructed for and not
expected to outlast the apparatus for which provided.
    4. Generator cooling system, including air cooling and washing
apparatus, air fans and accessories, air ducts, etc.
    5. Generators--main, a.c. or d.c., including field rheostats and
connections for self-excited units and excitation system when
identified with the generating unit.
    6. Lighting systems.
    7. Lubricating system, including tanks, filters, strainers, pumps,
piping, coolers, etc.
    8. Mechanical meters, and recording instruments.
    9. Platforms, railings, steps, gratings, etc., appurtenant to
apparatus listed herein.
    10. Cooling system, including towers, pumps, tank, and piping.
    11. Piping--main exhaust, including connections between generator
and condenser and between condenser and hotwell.
    12. Piping--main steam, including connections from main throttle
valve to turbine inlet.
    13. Circulating pumps, including connections between condensers and
intake and discharge tunnels.
    14. Tunnels, intake and discharge, for condenser system, when not a
part of structure, water screens, etc.
    15. Water screens, motors, etc.
    16. Moisture separator for turbine steam.
    17. Turbine lubricating oil (initial charge).

339.7  [Reserved]

339.8  Other accessory electrical equipment.

    This account shall include the installed cost of other conversion
or auxiliary generating apparatus and equipment used primarily in
connection with the control and switching of electric energy produced
by other non-hydro renewable, including weather monitoring equipment,
and the protection of electric circuits and equipment which operate at
generating level voltage (excluding SCADA systems).

339.9  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

339.10  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

339.11   Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.

339.12  Miscellaneous power plant equipment.

    This account shall include the installed cost of miscellaneous
equipment in and about the other non-hydro renewable plant devoted to
general station use, and which is not properly includible in any of the
foregoing other non-hydro renewable power production accounts.

339.13  Asset retirement costs for other non-hydro renewable
production.

    This account shall include asset retirement costs on plant included
in other non-hydro renewable production function.
* * * * *

345.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.

    7. Networking components.

345.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

345.3  Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.
* * * * *

348  [Reserved]

* * * * *

351  [Reserved]

351.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

351.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

351.3  Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.
* * * * *

363  [Reserved]

363.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

363.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

363.3  Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.
* * * * *

387  [Reserved]

387.1  Land and land rights.

    This account shall include the cost of land and land rights used in
connection with energy storage plant. (See electric plant instruction
7.)

387.2  Structures and improvements.

    This account shall include the cost in place of structures and
improvements used in connection with energy storage plant. (See
electric plant instruction 8.)

387.3  Energy storage equipment.

    A. This account shall include the cost installed of energy storage
equipment used to store energy for load managing purposes.
    B. Labor costs and power purchased to energize the equipment are
includible on the first installation only. The cost of removing,
relocating and resetting energy storage equipment shall not be charged
to this account but to operations and maintenance expense accounts for
energy storage expenses, as appropriate.
    C. The records supporting this account shall show, by months, the
function(s) each energy storage asset supports or performs.
Items
    1. Batteries/Chemical.
    2. Compressed Air.
    3. Flywheels.
    4. Superconducting Magnetic Storage.
    5. Thermal.

    Note: The cost of pumped storage hydroelectric plant shall be
charged to hydraulic production plant. These are examples of items
includible in this account. This list is not exhaustive.

387.4  [Reserved]

387.5  Collector system.

    This account shall include all cost of cabling, junction boxes,
connection cabinets, and all facilities that are installed beyond the
high side of the GSU transformer and the transmission or distribution
point of interconnection.
Items
    1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
    3. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
    4. Brackets.
    5. Circuit breakers.
    6. Conductors, including insulated and bare wires and cables.
    7. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
    8. Crossarms and braces.
    9. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
    10. Extension arms.
    11. Fireproofing, in connection with any items listed herein.
    12. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
    13. Ground wires, clamps, etc.
    14. Guards.
    15. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
    16. Insulators, including pin, suspension, and other types, and tie
wire or clamps.
    17. Lightning arresters.
    18. Paving, Pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
    19. Permits for construction.
    20. Pole steps and ladders.
    21. Poles, wood, steel, concrete, or other material.
    22. Racks complete with insulators.
    23. Railings.
    24. Railroad and highway crossing guards.
    25. Reinforcing and stubbing.
    26. Removal and relocation of subsurface obstructions.
    27. Settings.
    28. Sewer connections, including drains, traps, tide valves, check
valves, etc.
    29. Shaving, painting, gaining, roofing, stenciling, and tagging.
    30. Splices.
    31. Sumps, including pumps.
    32. Switches.
    33. Towers.
    34. Tree trimming, initial cost including the cost of permits
therefor.
    35. Ventilating equipment.
    36. Other line devices.

387.6  Generator step-up transformers (GSU).

    This account shall include only the cost of the GSU transformers
and other equipment used for conveying the power to the pad-mount GSU
for the purpose of initially changing the voltage or frequency of
electric energy for the purpose of moving the power. It shall exclude
the cost of additional transformers and other equipment once the power
has been initially stepped up from a generator voltage to a higher
voltage.

387.7  Inverters.

    This account shall include the installed cost of inverters for the
purpose of converting electricity from direct current (DC) to
alternating current (AC).

387.8   Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

387.9  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.
    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

387.10  Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.

387.11  Miscellaneous energy storage equipment.

    This account shall include the installed cost of miscellaneous
equipment in and about the energy storage equipment devoted to general
station use, and which is not properly includible in any of the
foregoing energy storage plant accounts.

387.12  Asset retirement costs for energy storage plant.

    This account shall include asset retirement costs on plant included
in the energy storage plant function.
* * * * *

397   [Reserved]

397.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment to provide scheduling,
system control and dispatching.
Items
    1. Personal computers.
    2. Servers.
    3. Workstations.
    4. Energy Management System (EMS) hardware.
    5. Supervisory Control and Data Acquisition (SCADA) system
hardware.
    6. Peripheral equipment.
    7. Networking components.

397.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software purchased and used to provide scheduling, system
control and dispatching activities.
Items
    1. Software licenses.

    2. User interface software.
    3. Modeling software.
    4. Database software.
    5. Tracking and monitoring software.
    6. Energy Management System (EMS) software.
    7. Supervisory Control and Data Acquisition (SCADA) system
software.
    8. Evaluation and assessment system software.
    9. Operating, planning and transaction scheduling software.
    10. Reliability applications.
    11. Market application software.

397.3   Communication equipment.

    This account shall include the cost of communication equipment
owned and used to acquire or share data and information used to control
and dispatch the system.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.
* * * * *

Income Chart of Accounts

    1. Utility Operating Income
* * * * *
    411.11 Gains from disposition of RECs.
    411.12 Losses from disposition of RECs.
* * * * *

Income Accounts

* * * * *

411.11  Gains from disposition of RECs.

    This account shall be credited with the gain on the sale, exchange,
or other disposition of RECs in accordance with paragraph (H) of
General Instruction No. 21. Income taxes relating to gains recorded in
this account shall be recorded in Account 409.1, Income Taxes, Utility
Operating Income.

    Note: Revenues for RECs associated with the sale of energy shall
be recorded in the appropriate operating revenue account consistent
with General Instruction No. 21 (J).

411.12  Losses from disposition of RECs.

    This account shall be debited with the loss on the sale, exchange,
or other disposition of RECs in accordance with paragraph (H) of
General Instruction No. 21. Income taxes relating to losses recorded in
this account shall be recorded in Account 409.1, Income Taxes, Utility
Operating Income.
* * * * *

Operation and Maintenance Expense Chart of Accounts

    1. Power Production Expenses
    a. steam power generation

Operation

* * * * *
    509.1 Allowances.
    509.2 Bundled renewable energy credits.
    509.3 Unbundled renewable energy credits.
* * * * *

Maintenance

* * * * *
    513.1 Maintenance of computer hardware (Major only).
    513.2 Maintenance of computer software (Major only).
    513.3 Maintenance of communication equipment (Major only).
* * * * *
    b. nuclear power generation
* * * * *

Maintenance

* * * * *
    531.1 Maintenance of computer hardware (Major only).
    531.2 Maintenance of computer software (Major only).
    531.3 Maintenance of communication equipment (Major only).
* * * * *
    c. hydraulic power generation
* * * * *

Maintenance

* * * * *
    544.1 Maintenance of computer hardware (Major only).
    544.2 Maintenance of computer software (Major only).
    544.3 Maintenance of communication equipment (Major only).
* * * * *
    d. other power generation
* * * * *

Operation

* * * * *
    548.1 [Reserved]
* * * * *

Maintenance

* * * * *
    553.1 Maintenance of computer hardware (Major only).
    553.2 Maintenance of computer software (Major only).
    553.3 Maintenance of communication equipment (Major only).
* * * * *
    f. solar generation

Operation

    558.1 Operation supervision and engineering.
    558.2 Solar panel generation and other plant operating expenses
(Major only).
    558.3 [Reserved]
    558.4 Rents.
    558.5 Operation supplies and expenses (Nonmajor only).

Maintenance

    558.6 Maintenance supervision and engineering (Major only).
    558.7 Maintenance of structures (Major only).
    558.8 Maintenance of solar panels (Major only).
    558.9 Maintenance of collector systems (Major only).
    558.10 Maintenance of generator step-up transformers (Major
only).
    558.11 Maintenance of inverter expenses (Major only).
    558.12 Maintenance of other accessory electrical equipment
(Major only).
    558.13 Maintenance of computer hardware (Major only).
    558.14 Maintenance of computer software (Major only).
    558.15 Maintenance of communication equipment (Major only).
    558.16 Maintenance of miscellaneous solar generation plant
(Major only).
    558.17 Maintenance of solar generation plant (Nonmajor only).
    g. wind generation

Operation

    558.20 Operation supervision and engineering.
    558.21 Wind turbine generation and other plant operating
expenses (Major only).
    558.22 [Reserved]
    558.23 Rents.
    558.24 Operation supplies and expenses (Nonmajor only).

Maintenance

    558.25 Maintenance supervision and engineering (Major only).
    558.26 Maintenance of structures (Major only).
    558.27 Maintenance of wind turbines, towers and fixtures (Major
only).
    558.28 [Reserved]
    558.29 Maintenance of collector systems (Major only).
    558.30 Maintenance of generator step-up transformers (Major
only).
    558.31 Maintenance of inverter expenses (Major only).
    558.32 Maintenance of other accessory electrical equipment
(Major only).
    558.33 Maintenance of computer hardware (Major only).
    558.34 Maintenance of computer software (Major only).
    558.35 Maintenance of communication equipment (Major only).
    558.36 Maintenance of miscellaneous wind generation plant (Major
only).
    558.37 Maintenance of wind generation plant (Nonmajor only).
    h. other non-hydro renewable generation

Operation

    559.1 Operation supervision and engineering.
    559.2 Other miscellaneous generation and other plant operating
expenses (Major only).
    559.3 Fuel.
    559.4 Rents.
    559.5 Operation supplies and expenses (Nonmajor only).

Maintenance

    559.6 Maintenance supervision and engineering (Major only).
    559.7 Maintenance of structures (Major only).
    559.8 [Reserved]
    559.9 Maintenance of boilers (Major only).
    559.10 Maintenance of generating and electric equipment (Major
only).
    559.11 [Reserved]
    559.12 Maintenance of computer hardware (Major only).
    559.13 Maintenance of computer software (Major only).
    559.14 Maintenance of communication equipment (Major only).
    559.15 Maintenance of miscellaneous other non-hydro renewable
generation plant (Major only).
    559.16 Maintenance of other non-hydro renewable generation plant
(Nonmajor only).
    2. Transmission Expenses

Operation

* * * * *
    562.1 [Reserved]
* * * * *

Maintenance

* * * * *
    569.1 Maintenance of computer hardware (Major only).
    569.2 Maintenance of computer software (Major only).
    569.3 Maintenance of communication equipment (Major only).
* * * * *
    570.1 [Reserved]
* * * * *
    4. Energy Storage Expenses

Operation

    577.1 Operation supervision and engineering.
    577.2 Operation of energy storage equipment (Major only).
    577.3 Storage fuel.
    577.4 Rents.
    577.5 Operation supplies and expenses (Nonmajor only).

Maintenance

    578.1 Maintenance supervision and engineering (Major only).
    578.2 Maintenance of structures (Major only).
    578.3 Maintenance of energy storage equipment (Major only).
    578.4 Maintenance of collector systems (Major only).
    578.5 Maintenance of generator step-up transformers (Major
only).
    578.6 Maintenance of inverter expenses (Major only).
    578.7 Maintenance of computer hardware (Major only).
    578.8 Maintenance of computer software (Major only).
    578.9 Maintenance of communication equipment (Major only).
    578.10 Maintenance of miscellaneous other energy storage plant
(Major only).
    578.11 Maintenance of other energy storage plant (Nonmajor
only).
    5. Distribution Expenses

Operation

* * * * *
    584.1 [Reserved]
* * * * *

Maintenance

* * * * *
    592.2 Maintenance of computer hardware (Major only).
    592.3 Maintenance of computer software (Major only).
    592.4 Maintenance of communication equipment (Major only).
* * * * *
    9. Administrative and General Expenses
* * * * *

Maintenance

* * * * *
    935.1 Maintenance of computer hardware (Major only).
    935.2 Maintenance of computer software (Major only).
    935.3 Maintenance of communication equipment (Major only).
* * * * *

Operation and Maintenance Expense Accounts

* * * * *

509.1  Allowances.

    This account shall include the cost of allowances expensed
concurrent with the monthly emissions. (See General Instruction No.
21.)

509.2  Bundled renewable energy credits.

    For RECs that were bundled with energy, this account shall include
the cost of RECs expensed concurrent with the monthly usage. (See
General Instruction No. 21.)

509.3  Unbundled renewable energy credits.

    For RECs that were unbundled from energy, this account shall
include the cost of RECs expensed concurrent with the monthly usage.
(See General Instruction No. 21.)
* * * * *

513.1  Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
steam power generation subfunction. (See operating expense instruction
2.)

513.2  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the steam power generation subfunction. (See operating
expense instruction 2.)

513.3  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the steam power generation subfunction. (See operating expense
instruction 2.)
* * * * *

531.1  Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
nuclear power generation subfunction. (See operating expense
instruction 2.)

531.2  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the nuclear power generation subfunction. (See
operating expense instruction 2.)

531.3  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the nuclear power generation subfunction. (See operating expense
instruction 2.)
* * * * *

544.1   Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
hydraulic power generation subfunction. (See operating expense
instruction 2.)

544.2  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the hydraulic power generation subfunction. (See
operating expense instruction 2.)

544.3  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses

incurred in the maintenance of communication equipment serving the
hydraulic power generation subfunction. (See operating expense
instruction 2.)
* * * * *

548.1  [Reserved]

* * * * *

553.1  Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
other power generation subfunction. (See operating expense instruction
2.)

553.2  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the other power generation subfunction. (See operating
expense instruction 2.)

553.3  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the other power generation subfunction. (See operating expense
instruction 2.)
* * * * *

558.1  Operation supervision and engineering.

    A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of solar power generating stations. Direct supervision of
specific activities shall be charged to the appropriate account. (See
operating expense instruction 1.)
    B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of solar power generating
stations.
Labor
    1. Supervising solar production.
    2. Operating solar panels, auxiliary apparatus and switching and
other electric equipment.
    3. Operating switchboards, switch gear and electric control and
protective equipment.
    4. Keeping electric plant log and records and preparing reports on
electric plant operations.
    5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    6. Cleaning electric plant equipment when not incidental to
maintenance work.

558.2  Solar panel generation and other plant operating expenses (Major
only).

    This account shall include the cost of labor, materials used and
expenses incurred in operating solar generation and their auxiliary
apparatus, switch gear and other electric equipment to the points where
electricity leaves for conversion for transmission or distribution, or
are not readily assignable to other solar generation operation expense
accounts.
Labor
    1. Operating switchboards, switch gear and electric control and
protective equipment.
    2. Operating solar generators and auxiliary apparatus and switching
and other electric equipment.
    3. Keeping electric plant log and records and preparing reports on
electric plant operations.
    4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    5. Cleaning electric plant equipment when not incidental to
maintenance work.
    6. General clerical work.
    7. Guarding and patrolling plant and yard.
    8. Building service.
    9. Care of grounds including snow removal, cutting grass, etc.
    10. Miscellaneous labor.
Materials and Expenses
    11. Lubricants and control system oils.
    12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
    13. First-aid supplies and safety equipment.
    14. Employees' service facilities expenses.
    15. Building service supplies.
    16. Communication service.
    17. Miscellaneous office supplies and expenses, printing and
stationery.
    18. Transportation expenses.
    19. Meals, traveling and incidental expenses.
    20. Water for fire protection or general use.
    21. Research, development, and demonstration expenses.

558.3  [Reserved]

558.4   Rents.

    This account shall include all rents of property of others used,
occupied or operated in connection with solar power generation. (See
operating expense instruction 3.)

558.5  Operation supplies and expenses (Nonmajor only).

    This account shall include the cost of materials used and expenses
incurred in the operation of solar power generating stations.
Items
    1. Lubricants and control system oils.
    2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
    3. First-aid supplies and safety equipment.
    4. Employees' service facilities expenses.
    5. Building service supplies.
    6. Communication service.
    7. Miscellaneous office supplies and expenses, printing and
stationery.
    8. Transportation expenses.
    9. Meals, traveling and incidental expenses.
    10. Water for fire protection or general use.

558.6  Maintenance supervision and engineering (Major only).

    This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of solar
generation facilities. Direct field supervision of specific jobs shall
be charged to the appropriate maintenance account. (See operating
expense instruction 1.)

558.7  Maintenance of structures (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of solar structures, the book cost
of which is includible in account 338.2, Structures and Improvements.
(See operating expense instruction 2.)

558.8  Maintenance of solar panels (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of solar plant, the book cost of
which is includible in account 338.4, Solar Panels. (See operating
expense instruction 2.)

558.9  Maintenance of collector systems (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of collector

systems, the book cost of which is includible in account 338.5,
Collector Systems. (See operating expense instruction 2.)
Items
    1. Work of the following character on poles, towers, and fixtures:
    a. Installing additional clamps or removing clamps or strain
insulators on guys in place.
    b. Painting poles, towers, crossarms, or pole extensions.
    c. Readjusting and changing position of guys or braces.
    d. Realigning and straightening poles, crossarms, braces, pins,
racks, brackets, and other pole fixtures.
    f. Relocating crossarms, racks, brackets, and other fixtures on
poles.
    g. Shaving, cutting rot, or treating poles or crossarms.
    h. Supporting conductors, transformers, and other fixtures and
transferring them to new poles during pole replacements.
    2. Work of the following character on overhead conductors and
devices:
    a. Overhauling and repairing line cutouts, line switches, line
breakers, and capacitor installations.
    b. Cleaning insulators and bushings.
    c. Refusing line cutouts.
    d. Repairing line oil circuit breakers and associated relays and
control wiring.
    e. Repairing grounds.
    f. Resagging, retying, or rearranging position or spacing of
conductors.
    g. Sampling, testing, changing, purifying, and replenishing
insulating oil.
    h Transferring loads, switching, and reconnecting circuits and
equipment for maintenance purposes.
    i. Repairing line testing equipment.
    j. Trimming trees and clearing brush.

558.10  Maintenance of generator step-up transformers (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of generator step-up transformers,
the book cost of which is includible in account 338.6, Generator Step-
up Transformers. (See operating expense instruction 2.)

558.11  Maintenance of inverter expenses (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of inverter expenses, the book
cost of which is includible in account 338.7, Inverters. (See operating
expense instruction 2.)

558.12  Maintenance of other accessory electrical equipment (Major
only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of other electrical accessory
equipment, the book cost of which is includible in account 338.8 Other
Accessory Electrical Equipment. (See operating expense instruction 2.)

558.13   Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
solar generation subfunction. (See operating expense instruction 2.)

558.14  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the solar generation subfunction. (See operating
expense instruction 2.)

558.15  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the solar generation subfunction. (See operating expense instruction
2.)

558.16  Maintenance of miscellaneous solar generation plant (Major
only).

    This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous solar generation
plant, the book cost of which is includible in account 338.12,
Miscellaneous Power Plant Equipment. (See operating expense instruction
2.)

558.17   Maintenance of solar generation plant (Nonmajor only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of solar generation plant the book
cost of which is includible in plant accounts 338.1 to 338.12,
inclusive. (See operating expense instruction 2.)

558.20  Operation supervision and engineering.

    A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of wind power generating stations. Direct supervision of
specific activities shall be charged to the appropriate account. (See
operating expense instruction 1.)
    B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of wind power generating
stations.
Labor
    1. Supervising wind production.
    2. Operating wind turbines, generators and auxiliary apparatus and
switching and other electric equipment.
    3. Operating switchboards, switch gear and electric control and
protective equipment.
    4. Keeping electric plant log and records and preparing reports on
electric plant operations.
    5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    6. Cleaning electric plant equipment when not incidental to
maintenance work.

558.21  Wind turbine generation and other plant operating expenses
(Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in operating wind generation and their auxiliary
apparatus, switch gear and other electric equipment to the points where
electricity leaves for conversion for transmission or distribution, or
are not readily assignable to other wind generation operation expense
accounts.
Labor
    1. Operating switchboards, switch gear and electric control and
protective equipment.
    2. Operating wind turbines, generators and auxiliary apparatus and
switching and other electric equipment.
    3. Keeping electric plant log and records and preparing reports on
electric plant operations.
    4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    5. Cleaning electric plant equipment when not incidental to
maintenance work.
    6. General clerical work.
    7. Guarding and patrolling plant and site.
    8. Building service.
    9. Care of grounds including snow removal, cutting grass, etc.
    10. Miscellaneous labor.
Materials and Expenses
    11. Lubricants and control system oils.
    12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
    13. First-aid supplies and safety equipment.

    14. Employees' service facilities expenses.
    15. Building service supplies.
    16. Communication service.
    17. Miscellaneous office supplies and expenses, printing and
stationery.
    18. Transportation expenses.
    19. Meals, traveling and incidental expenses.
    20. Water for fire protection or general use.
    21. Research, development, and demonstration expenses.

558.22  [Reserved]

558.23  Rents.

    This account shall include all rents of property of others used,
occupied or operated in connection with wind power generation. (See
operating expense instruction 3.)

558.24  Operation supplies and expenses (Nonmajor only).

    This account shall include the cost of materials used and expenses
incurred in the operation of wind power generating stations.
Items
    1. Lubricants and control system oils.
    2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
    3. First-aid supplies and safety equipment.
    4. Employees' service facilities expenses.
    5. Building service supplies.
    6. Communication service.
    7. Miscellaneous office supplies and expenses, printing and
stationery.
    8. Transportation expenses.
    9. Meals, traveling and incidental expenses.
    10. Water for fire protection or general use.

558.25  Maintenance supervision and engineering (Major only).

    This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of wind
generation facilities. Direct field supervision of specific jobs shall
be charged to the appropriate maintenance account. (See operating
expense instruction 1.)

558.26  Maintenance of structures (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind structures, the book cost
of which is includible in account 338.21, Structures and Improvements.
(See operating expense instruction 2.)

558.27  Maintenance of wind turbines, towers and fixtures (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind turbines, the book cost of
which is includible in account 338.23, Wind Turbines and in account
338.24, Wind Towers and Fixtures. (See operating expense instruction
2.)

558.28  [Reserved]

558.29  Maintenance of collector systems (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of collector systems, the book
cost of which is includible in account 338.26, Collector Systems. (See
operating expense instruction 2.)
Items
    1. Work of the following character on poles, towers, and fixtures:
    a. Installing additional clamps or removing clamps or strain
insulators on guys in place.
    b. Painting poles, towers, crossarms, or pole extensions.
    c. Readjusting and changing position of guys or braces.
    d. Realigning and straightening poles, crossarms, braces, pins,
racks, brackets, and other pole fixtures.
    f. Relocating crossarms, racks, brackets, and other fixtures on
poles.
    g. Shaving, cutting rot, or treating poles or crossarms.
    h. Supporting conductors, transformers, and other fixtures and
transferring them to new poles during pole replacements.
    2. Work of the following character on overhead conductors and
devices:
    a. Overhauling and repairing line cutouts, line switches, line
breakers, and capacitor installations.
    b. Cleaning insulators and bushings.
    c. Refusing line cutouts.
    d. Repairing line oil circuit breakers and associated relays and
control wiring.
    e. Repairing grounds.
    f. Resagging, retying, or rearranging position or spacing of
conductors.
    g. Sampling, testing, changing, purifying, and replenishing
insulating oil.
    h Transferring loads, switching, and reconnecting circuits and
equipment for maintenance purposes.
    i. Repairing line testing equipment.
    j. Trimming trees and clearing brush.

558.30  Maintenance of generator step-up transformers (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of generator step-up transformers,
the book cost of which is includible in account 338.27, Generator Step-
up Transformers. (See operating expense instruction 2.)

558.31   Maintenance of inverter expenses (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of inverter expenses, the book
cost of which is includible in account 338.28, Inverters. (See
operating expense instruction 2.)

558.32  Maintenance of other accessory electrical equipment (Major
only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of other accessory electrical
equipment, the book cost of which is includible in account 338.29,
Other Accessory Electrical Equipment. (See operating expense
instruction 2.)

558.33   Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
wind generation subfunction. (See operating expense instruction 2.)

558.34  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the wind generation subfunction. (See operating
expense instruction 2.)

558.35  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the wind generation subfunction. (See operating expense instruction 2.)

558.36   Maintenance of miscellaneous wind generation (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous wind generation
plant, the book cost of which is includible in account 338.33,
Miscellaneous Power Plant Equipment. (See operating expense instruction
2.)

558.37  Maintenance of wind generation (Nonmajor only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind

generation plant the book cost of which is includible in plant accounts
338.20 to 338.33, inclusive. (See operating expense instruction 2.)

559.1  Operation supervision and engineering.

    A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of other non-hydro renewable power generating stations.
Direct supervision of specific activities shall be charged to the
appropriate account. (See operating expense instruction 1.)
    B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of other non-hydro renewable
power generating stations.
Labor
    1. Supervising other non-hydro renewable production.
    2. Operating other non-hydro renewable prime movers, generators and
auxiliary apparatus and switching and other electric equipment.
    3. Operating switchboards, switch gear and electric control and
protective equipment.
    4. Keeping electric plant log and records and preparing reports on
electric plant operations.
    5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    6. Cleaning electric plant equipment when not incidental to
maintenance work.

559.2  Other miscellaneous generation and other plant operating
expenses (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in operating other non-hydro renewable generation and
their auxiliary apparatus, switch gear and other electric equipment to
the points where electricity leaves for conversion for transmission or
distribution, or are not readily assignable to other non-hydro
renewable generation operation expense accounts.
Labor
    1. Operating switchboards, switch gear and electric control and
protective equipment.
    2. Operating other non-hydro renewable prime movers, generators and
auxiliary apparatus and switching and other electric equipment.
    3. Keeping electric plant log and records and preparing reports on
electric plant operations.
    4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    5. Cleaning electric plant equipment when not incidental to
maintenance work.
    6. General clerical work.
    7. Guarding and patrolling plant and yard.
    8. Building service.
    9. Care of grounds including snow removal, cutting grass, etc.
    10. Miscellaneous labor.
Materials and Expenses
    11. Lubricants and control system oils.
    12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
    13. First-aid supplies and safety equipment.
    14. Employees' service facilities expenses.
    15. Building service supplies.
    16. Communication service.
    17. Miscellaneous office supplies and expenses, printing and
stationery.
    18. Transportation expenses.
    19. Meals, traveling and incidental expenses.
    20. Water for fire protection or general use.
    21. Research, development, and demonstration expenses.

559.3  Fuel.

    This account shall include the cost delivered at the station (see
account 151, Fuel Stock, for Major utilities, and account 154, Plant
Materials and Operating Supplies, for Nonmajor utilities) of all fuel,
such as electrolytes, hydrogen, renewable natural gas, algae, etc.,
used in other power generation.

559.4  Rents.

    This account shall include all rents of property of others used,
occupied or operated in connection with other non-hydro renewable power
generation. (See operating expense instruction 3.)

559.5  Operation supplies and expenses (Nonmajor only).

    This account shall include the cost of materials used and expenses
incurred in the operation of other non-hydro renewable power generating
stations.
Items
    1. Lubricants and control system oils.
    2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
    3. First-aid supplies and safety equipment.
    4. Employees' service facilities expenses.
    5. Building service supplies.
    6. Communication service.
    7. Miscellaneous office supplies and expenses, printing and
stationery.
    8. Transportation expenses.
    9. Meals, traveling and incidental expenses.
    10. Water for fire protection or general use.

559.6  Maintenance supervision and engineering (Major only).

    This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of other non-
hydro renewable power generation facilities. Direct field supervision
of specific jobs shall be charged to the appropriate maintenance
account. (See operating expense instruction 1.)

559.7  Maintenance of structures (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of wind structures, the book cost
of which is includible in account 339.2, Structures and Improvements,
and account 339.3 Fuel holders. (See operating expense instruction 2.)

559.8   [Reserved]

559.9  Maintenance of boilers (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of steam plant, the book cost of
which is includible in account 339.4, Boiler Plant Equipment. (See
operating expense instruction 2.)

559.10  Maintenance of generating and electric equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in maintenance of plant, the book cost of which is
includible in account 339.6. Generators, and account 339.8, Other
Accessory Electric Equipment. (See operating expense instruction 2.)

559.11  [Reserved]

559.12  Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
other non-hydro renewable generation subfunction. (See operating
expense instruction 2.)

559.13  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses

incurred for annual computer software license renewals, annual software
update services and the cost of ongoing support for software products
serving the other non-hydro renewable generation subfunction. (See
operating expense instruction 2.)

559.14  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the other non-hydro renewable generation subfunction. (See operating
expense instruction 2.)

559.15  Maintenance of miscellaneous other non-hydro renewable
generation plant (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous other non-hydro
renewable generation plant, the book cost of which is includible in
account 339.12, Miscellaneous Power Plant Equipment. (See operating
expense instruction 2.)

559.16  Maintenance of other non-hydro renewable generation plant
(Nonmajor only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of other non-hydro renewable
generation plant the book cost of which is includible in plant accounts
339.1 to 339.12, inclusive. (See operating expense instruction 2.)
* * * * *

562.1   [Reserved]

* * * * *

569.1  Maintenance of computer hardware (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
transmission function. (See operating expense instruction 2.)

569.2  Maintenance of computer software. (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the transmission function. (See operating expense
instruction 2.)
Items
    1. Telephone support.
    2. Onsite support.
    3. Software updates and minor revisions.

569.3  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the transmission function. (See operating expense instruction 2.)
* * * * *

570.1  [Reserved]

* * * * *

577.1  Operation supervision and engineering.

    A. For Major Utilities, this account shall include the cost of
labor and expenses incurred in the general supervision and direction of
the operation of energy storage plant. Direct supervision of specific
activities shall be charged to the appropriate account. (See operating
expense instruction 1.)
    B. For Nonmajor Utilities, this account shall include the cost of
supervision and labor in the operation of energy storage equipment.
Labor
    1. Supervising energy storage equipment operation.
    2. Operating energy storage equipment and auxiliary apparatus and
switching and other electric equipment.
    3. Operating switchboards, switch gear and electric control and
protective equipment.
    4. Keeping electric plant log and records and preparing reports on
electric plant operations.
    5. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    6. Cleaning electric plant equipment when not incidental to
maintenance work.

577.2   Operation of energy storage equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in operating energy storage plant and their auxiliary
apparatus, switch gear and other electric equipment to the points where
electricity leaves for conversion for transmission or distribution, or
are not readily assignable to other energy storage operation expense
accounts.
Labor
    1. Operating switchboards, switch gear and electric control and
protective equipment.
    2. Operating energy storage and auxiliary apparatus and switching
and other electric equipment.
    3. Keeping electric plant log and records and preparing reports on
electric plant operations.
    4. Testing, checking and adjusting meters, gauges, and other
instruments, relays, controls and other equipment in the electric
plant.
    5. Cleaning electric plant equipment when not incidental to
maintenance work.
    6. General clerical work.
    7. Guarding and patrolling plant and yard.
    8. Building service.
    9. Care of grounds including snow removal, cutting grass, etc.
    10. Miscellaneous labor.
Materials and Expenses
    11. Lubricants and control system oils.
    12. General operating supplies, such as tools, gaskets, packing
waste, gauge glasses, hose, indicating lamps, record and report forms,
etc.
    13. First-aid supplies and safety equipment.
    14. Employees' service facilities expenses.
    15. Building service supplies.
    16. Communication service.
    17. Miscellaneous office supplies and expenses, printing and
stationery.
    18. Transportation expenses.
    19. Meals, traveling and incidental expenses.
    20. Water for fire protection or general use.
    21. Research, development, and demonstration expenses.

577.3  Storage fuel.

    This account shall include the cost delivered at the station (see
account 151, Fuel Stock, for Major utilities, and account 154, Plant
Materials and Operating Supplies, for Nonmajor utilities) of all fuel,
such as electrolytes, hydrogen, renewable natural gas, algae, etc.,
used in energy storage.

577.4  Rents.

    This account shall include all rents of property of others used,
occupied or operated in connection with energy storage. (See operating
expense instruction 3.)

577.5  Operation supplies and expenses (Nonmajor only).

    This account shall include the cost of materials used and expenses
incurred in the operation of energy storage equipment.
Items
    1. Lubricants and control system oils.

    2. General operating supplies, such as tools, packing waste, hose,
indicating lamps, record and report forms, etc.
    3. First-aid supplies and safety equipment.
    4. Employees' service facilities expenses.
    5. Building service supplies.
    6. Communication service.
    7. Miscellaneous office supplies and expenses, printing and
stationery.
    8. Transportation expenses.
    9. Meals, traveling and incidental expenses.
    10. Water for fire protection or general use.

578.1  Maintenance supervision and engineering (Major only).

    This account shall include the cost of labor and expenses incurred
in the general supervision and direction of maintenance of energy
storage facilities. Direct field supervision of specific jobs shall be
charged to the appropriate maintenance account. (See operating expense
instruction 1.)

578.2  Maintenance of structures (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of energy storage structures, the
book cost of which is includible in account 387.2, Structures and
Improvements. (See operating expense instruction 2.)

578.3  Maintenance of energy storage equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in maintenance of plant, the book cost of which is
includible in account 387.3. Energy Storage Equipment. (See operating
expense instruction 2.)

578.4  Maintenance of collector systems (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of collector systems, the book
cost of which is includible in account 387.5, Collector Systems. (See
operating expense instruction 2.)
Items
    1. Work of the following character on poles, towers, and fixtures:
    a. Installing additional clamps or removing clamps or strain
insulators on guys in place.
    b. Painting poles, towers, crossarms, or pole extensions.
    c. Readjusting and changing position of guys or braces.
    d. Realigning and straightening poles, crossarms, braces, pins,
racks, brackets, and other pole fixtures.
    f. Relocating crossarms, racks, brackets, and other fixtures on
poles.
    g. Shaving, cutting rot, or treating poles or crossarms.
    h. Supporting conductors, transformers, and other fixtures and
transferring them to new poles during pole replacements.
    2. Work of the following character on overhead conductors and
devices:
    a. Overhauling and repairing line cutouts, line switches, line
breakers, and capacitor installations.
    b. Cleaning insulators and bushings.
    c. Refusing line cutouts.
    d. Repairing line oil circuit breakers and associated relays and
control wiring.
    e. Repairing grounds.
    f. Resagging, retying, or rearranging position or spacing of
conductors.
    g. Sampling, testing, changing, purifying, and replenishing
insulating oil.
    h. Transferring loads, switching, and reconnecting circuits and
equipment for maintenance purposes.
    i. Repairing line testing equipment.
    j. Trimming trees and clearing brush.

578.5   Maintenance of generator step-up transformers (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of generator step-up transformers,
the book cost of which is includible in account 387.6, Generator Step-
up Transformers. (See operating expense instruction 2.)

578.6  Maintenance of inverter expenses (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of inverter expenses, the book
cost of which is includible in account 387.7, Inverters. (See operating
expense instruction 2.)

578.7  Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
energy storage function. (See operating expense instruction 2.)

578.8  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the energy storage function. (See operating expense
instruction 2.)

578.9  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the energy storage function. (See operating expense instruction 2.)

578.10  Maintenance of miscellaneous other energy storage plant (Major
only).

    This account shall include the cost of labor, materials used and
expenses incurred in maintenance of miscellaneous other non-hydro
renewable plant, the book cost of which is includible in account
387.11, Miscellaneous Energy Storage Equipment. (See operating expense
instruction 2.)

578.11  Maintenance of other energy storage plant (Nonmajor only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of energy storage plant the book
cost of which is includible in plant accounts 387.1 to 387.11,
inclusive. (See operating expense instruction 2.)

584.1  [Reserved]

* * * * *

592.2  Maintenance of computer hardware (Major only).

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware serving the
distribution function.

592.3  Maintenance of computer software (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products serving the distribution function. (See operating expense
instruction 2.)

592.4  Maintenance of communication equipment (Major only).

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment serving
the distribution function. (See operating expense instruction 2.)
* * * * *

935.1  Maintenance of computer hardware.

    The account shall include the cost of labor, materials used and
expenses incurred in the maintenance of computer hardware used for
administrative and general purposes. (See operating expense instruction
2.)

935.2  Maintenance of computer software.

    This account shall include the cost of labor, materials used and
expenses incurred for annual computer software license renewals, annual
software update services and the cost of ongoing support for software
products used for administrative and general purposes. (See operating
expense instruction 2.)

935.3  Maintenance of communication equipment.

    This account shall include the cost of labor, materials used and
expenses incurred in the maintenance of communication equipment used
for administrative and general purposes. (See operating expense
instruction 2.)

    Note: The following appendices will not appear in the Code of
Federal Regulations.

Appendix A--Proposed Changes to the USofA

    Appendix A is a copy of the proposed changes to the regulatory
text with deletions and additions marked as a courtesy to industry
to make it easier to see the proposed changes. You can find the text
of appendix A at https://elibrary.ferc.gov/eLibrary/filelist?accession_number=20220728-3045.

Appendix B--New and Amended Form 1/1F/3-Q (Electric)

    (The form changes were done considering a PDF format but would
ultimately be configured for XBRL presentation. The following forms
schedules represent an option for implementation and do not
necessarily represent how the schedule will appear once designed,
developed, and deployed.)

    Note: Proposed deletions are in brackets and proposed additions
are in italics.

    As indicated in the labels at the bottom of each schedule, the
first schedules show changes to the pages of FERC Form No. 1 as well
as pages that are the same in FERC Form Nos. 1-F and 3-Q (stating
where page numbers differ), followed by schedules that have changes
that only affect FERC Form No. 1-F, and lastly schedule changes to
FERC Form No. 60.
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[FR Doc. 2022-16610 Filed 9-30-22; 8:45 am]
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