function--that is, whether the use of the General function would be
appropriate or whether allocations to the functions are required.\176\
---------------------------------------------------------------------------

    \175\ Id. at 18.
    \176\ Dominion NOPR Comments at 4.
---------------------------------------------------------------------------

    109. LEPA responded to the NOPR's request for comment on the need
to create computer hardware, software, and communication equipment
accounts in the USofA for oil pipelines. LEPA opposes creation of such
new accounts for oil pipelines, arguing that doing so would create
needless burdens for oil pipelines that would far outweigh any
perceived benefit.\177\
---------------------------------------------------------------------------

    \177\ LEPA NOPR Comments at 2-4.
---------------------------------------------------------------------------

3. Commission Determination
    110. We adopt the NOPR's proposal to create new accounts for
computer hardware, software, and communication equipment within
existing functions that do not already include them.
    111. Several commenters questioned whether it is necessary or
warranted to create these new accounts, in all or in

part.\178\ First, we disagree with Clean Energy Associations and
Dominion that these new accounts are not warranted.\179\ We recognize
that creating these new accounts may create initial implementation
burden for utilities, but we find that separate functional
classification of such costs is necessary to improve uniformity,
consistency, and transparency in accounting and reporting of such
assets and related activities, and to better inform the ratemaking
process. Additionally, to address the Utility Associations' comment
regarding transfer of existing balance amounts for computer hardware,
software, and communication equipment,\180\ we clarify that if
utilities cannot readily identify functional level of detailed balances
of plant with associated accumulated depreciation, such balances may
reside in the accounts initially used by the utilities.
---------------------------------------------------------------------------

    \178\ See Clean Energy Associations NOPR Comments at 14-15;
Dominion NOPR Comments at 3-4; Utility Associations NOPR Comments at
14-17.
    \179\ See Clean Energy Associations NOPR Comments at 14-15;
Dominion NOPR Comments at 4 (arguing that one function having
different instructions on how to handle software does not warrant a
change to all other functions and subfunctions).
    \180\ See Utility Associations NOPR Comments at 14.
---------------------------------------------------------------------------

    112. We also disagree with Dominion's suggestion that software
should remain in Account 303 as provided in the prior guidance on cloud
computing issued by the Commission's Chief Accountant in Docket No.
AI20-1-000.\181\ This guidance was consistent with then-available
accounts within the USofA. In this prior accounting guidance, the
Commission's Chief Accountant specifically stated that utilities should
record implementation costs for cloud computing in Account 303
``provided such costs are not specifically provided for in other
utility plant accounts.'' \182\ In the instant rulemaking, the
Commission now provides functional plant accounts specifically
designated for software, therefore superseding the prior accounting
guidance in Docket No. AI20-1-000. As such, we also reject Dominion's
request to provide for amortization of software in Account 404,\183\
and instead direct utilities to record associated depreciation expense
to Account 403, which includes depreciation for all classes of
depreciable electric plant. We also clarify that where software
supports more than one function, it can be recorded to Account 397.2
(General Plant Software).
---------------------------------------------------------------------------

    \181\ See Dominion NOPR Comments at 3-4.
    \182\ Guidance on Accounting for Implementation Costs Incurred
in a Cloud Computing Arrangement that is a Service Contract, Docket
No. AI20-1-000, at 3 (Dec. 20, 2019) (emphasis added).
    \183\ See Dominion NOPR Comments at 3-4.
---------------------------------------------------------------------------

    113. To address Utility Associations' comments about computer
hardware, software, and communication equipment that serves multiple
functions,\184\ we clarify that utilities may record such assets based
on the assets' predominant use or function, or, alternatively, in the
new General Plant accounts. Concerning Utility Associations' comment
related to personal computers,\185\ we clarify that account lists are
illustrative and not prescriptive; personal computers should therefore
only be recorded in the functional computer accounts if the specific
computer's retirement unit serves that predominant function, such as
one issued to a transmission or distribution line worker. In the case
of personal computers that are mostly used by employees for general
purposes, such computers can be recorded in the new General Plant
account.
---------------------------------------------------------------------------

    \184\ See Utility Associations NOPR Comments at 14-17.
    \185\ See id.
---------------------------------------------------------------------------

    114. To address Utility Associations' comment about fiber optic
cables,\186\ we note that the recording of fiber optic cables should
follow the same classification criteria as discussed above, and be
recorded based on their purpose and function. For example, fiber optic
cables used as communication equipment should be recorded in the new
functional accounts for communication equipment.
---------------------------------------------------------------------------

    \186\ See id. at 15-17.
---------------------------------------------------------------------------

    115. To address Utility Associations'\187\ and Clean Energy
Associations'\188\ comments related to the application of vintage
accounting as discussed in AR-15, we note that vintage accounting is
the same as scheduled retirements approach. The appropriateness of
vintage depreciation is considered on a case-by-case basis within
depreciation rate case proceedings.
---------------------------------------------------------------------------

    \187\ Id.
    \188\ Clean Energy Associations NOPR Comments at 15.
---------------------------------------------------------------------------

    116. Finally, we note Utility Associations and Dominion's comments
requesting new accounts or guidance for centralized service companies
\189\ and LEPA's comments opposing creation of such accounts for oil
pipelines.\190\ We will consider whether future guidance or amendments
to the USofAs for centralized service companies and natural gas
companies are warranted.
---------------------------------------------------------------------------

    \189\ See Dominion NOPR Comments at 3; Utility Associations NOPR
Comments at 18.
    \190\ LEPA NOPR Comments at 2-4.
---------------------------------------------------------------------------

E. Reporting

1. NOPR
    117. To accommodate the proposed changes to the USofA explained
above, the Commission proposed to amend FERC Form Nos. 1, 1-F, and 3-Q
(electric) to include the new subfunctions for Wind, Solar, and Other
Non-Hydro Renewable as well as a new Energy Storage function within the
plant and operations and maintenance expense sections of the forms,
including the schedules for depreciation.\191\ Each subfunction and
function would include the accounts as described above. The currently
existing functional accounts for energy storage would be removed
(Accounts 348, 351, 363, 548.1, 562.1, 570.1, and 584.1) or replaced
(Accounts 553.1 and 592.2).
---------------------------------------------------------------------------

    \191\ NOPR, 180 FERC ] 61,050 at P 62, App. B: FERC Form Nos. 1/
1-F at 204-207, 219, 321-322, FERC Form No. 1 at 227, 336, 352, 354,
401a, FERC Form No. 1-F at 21, 24, FERC Form No. 3-Q (electric) at
208, 324a, 324b.
---------------------------------------------------------------------------

    118. The proposed reporting changes to FERC Form Nos. 1, 1-F, and
3-Q (electric) would result in changes to centralized service company
reporting in FERC Form No. 60, Schedule XVI--Analysis of Charges for
Service--Associate and Non-Associate Companies, because the FERC Form
No. 60 summarizes the functional and sub-functional O&M accounts
detailed in FERC Form Nos. 1, 1-F, and 3-Q (electric).\192\ As such,
these proposed changes to FERC Form No. 60 consist of new rows for the
summarized totals of the proposed new Energy Storage function and
Generation sub-functions O&M accounts.
---------------------------------------------------------------------------

    \192\ Id. at P 63, App. B: FERC Form No. 60 at 304-305a.
---------------------------------------------------------------------------

    119. The Commission also proposed to amend FERC Form Nos. 1, 1-F,
and 3-Q (electric) to include RECs as part of the instructions and
titles wherever allowances are discussed.\193\ Further, it proposed to
consolidate inputs for both sulfur dioxide and nitrogen oxides
(NOX) in the existing Allowances schedule,\194\ to include
inputs for both bundled and unbundled RECs, and to amend the related
title for Account 509 to read as Account 509.1.\195\ The Commission
proposed to add separate gain and loss accounts to the statement of
income for RECs.\196\
---------------------------------------------------------------------------

    \193\ Id. at P 64, App. B: FERC Form Nos. 1/1-F at 320, FERC
Form No. 1 at 2, 110-111, 120-121, 228a, 229a, FERC Form No. 1-F at
4, 10-11, 15-16.
    \194\ Id. at App. B: FERC Form No. 1 at 228a-229a amended, pages
228b-229b deleted.
    \195\ Id. at App. B: FERC Form Nos. 1/1-F at 320, FERC Form No.
1-F at 15.
    \196\ Id. at App. B: FERC Form Nos. 1/3-Q (electric) at 114,
FERC Form No. 1-F at 6.

---------------------------------------------------------------------------

    120. The Commission further proposed to amend FERC Form Nos. 1, 1-
F, and 3-Q (electric) to include new plant and maintenance expense
accounts for computer hardware, software, and communication equipment
within all functions and subfunctions (including the general
function).\197\ In the Depreciation and Amortization of Electric Plant
schedule section B (Basis for Amortization Charges), the Commission
proposed to eliminate the first two sentences and the word software
from the third sentence as these clauses would no longer be applicable
to software.\198\
---------------------------------------------------------------------------

    \197\ Id. at P 65, App. B: FERC Form Nos. 1/1-F at 204-207, 320-
323, FERC Form No. 3-Q (electric) at 325.
    \198\ Id. at App. B: FERC Form No. 1 at 336.
---------------------------------------------------------------------------

    121. Finally, the Commission proposed to consolidate the several
statistical pages for different classes of large production generators
into one statistical page to also include hydro and non-hydro
renewables.\199\ The Commission also proposed to amend the energy
storage statistical pages to remove references in the instructions and
columns related to cost functionalization.\200\
---------------------------------------------------------------------------

    \199\ Id. at P 62, App. B: FERC Form No. 1 at 402-03 amended,
pages 406-07 deleted.
    \200\ Id. at App. B: FERC Form No. 1 at 414-20.
---------------------------------------------------------------------------

2. Comments
    122. Clean Energy Associations suggest that the NOPR's proposed
changes to the USofA and FERC Form No. 1 have the potential to increase
the burden on public utilities that are subject to the USofA
requirements, but clarify that if public utilities that are subject to
the USofA are supportive of the NOPR's proposed reporting changes, it
does not object to the additional requirements.\201\
---------------------------------------------------------------------------

    \201\ Clean Energy Associations NOPR Comments at 3.
---------------------------------------------------------------------------

    123. Utility Associations note that the NOPR proposed to combine
all large generating assets for FERC Form No. 1 reporting purposes into
one statistical page.\202\ Utility Associations recommend that the
Commission keep existing statistical plant pages 402-03 and 406-07
unchanged and instead add new pages for reporting large solar, wind,
and other non-hydro renewables larger than 10 MW. Utility Associations
argue that, because the vast majority of the reporting requirements on
the existing pages are not applicable to solar, wind, and other non-
hydro renewable generating assets, consolidating the information for
generating plant statistics on one page adds undue complexity that will
complicate preparation and review. In addition, echoing their comments
on the NOPR's energy storage provisions (that the functional MWh
reporting on pages 414-16 of FERC Form No. 1 contradict the NOPR's goal
in establishing a new storage function), Utility Associations recommend
that the Commission modify FERC Form No. 1 pages 414-16 to eliminate
columns d, e, and f, which show functional MWhs delivered.
---------------------------------------------------------------------------

    \202\ Utility Associations NOPR Comments at 23-24.
---------------------------------------------------------------------------

    124. Utility Associations also note a number of ministerial errors
in the NOPR related to reporting.\203\ Those errors include: (1)
proposed line 35.46 on the FERC Form No. 1 and 1-F page should identify
339.13 instead of 338.13; (2) proposed line 10.5 on the FERC Form No.
3-Q page 324a should be re-labeled to remove the word ``Renewables''
from ``Wind Renewables Generation--Maintenance (558.25-558.35)'' to
ensure consistent naming convention with proposed lines 10.1, 10.2 and
10.4; (3) the summation referenced in proposed line 21.4 on FERC Form
No. 3-Q page 325 should be changed from ``Enter Total of lines 21 thru
21.4'' to ``Enter Total of lines 21 thru 21.3''; and (4) on pages 320-
23 of FERC Form No. 1 and 1-F: (a) proposed line 79.15 should be
modified to ``Maintenance of Other Accessory Electrical Equipment''
instead of ``Other Accessory Electrical Equipment''; (b) proposed line
79.37 should list Account 558.33 instead of Account 558.31; (c)
proposed line 79.38 should list Account 558.34 instead of Account
558.32; (d) proposed line 79.39 should list Account 558.35 instead of
Account 558.33; and (e) proposed line 79.40 should list Account 558.36
instead of Account 558.34.
---------------------------------------------------------------------------

    \203\ Id., at app. C.
---------------------------------------------------------------------------

3. Commission Determination
    125. We adopt the NOPR's proposed changes to the FERC forms, with
minor revisions, discussed below. First, in keeping with other
revisions made in this final rule, we update references in FERC Form
Nos. 1, 1-F, and 3-Q (electric) to the proposed Other Non-Hydro
Renewable subfunction to refer instead to the Other Renewable
subfunction. We also update references to RECs in FERC Form Nos. 1, 1-
F, and 3-Q (electric) to instead reference environmental credits, as
appropriate.
    126. In response to Clean Energy Associations' concerns about
potential increased burden resulting from the NOPR's proposed reporting
requirements,\204\ while sensitive to the administrative burdens our
rules create, we find that the clarity, transparency, consistency, and
uniformity benefits of this final rule, including its reporting
requirements, outweigh the potential burdens of reporting.
---------------------------------------------------------------------------

    \204\ We note that Clean Energy Associations qualified their
objection to the NOPR's proposed reporting requirements. See Clean
Energy Associations NOPR Comments at 3 (``The Clean Energy
Associations also note that the extensive changes to the USofA and
FERC Form No. 1 proposed in the USofA NOPR actually have the
potential to increase the burden on public utilities that are
subject to the USofA requirements; if public utilities that are
subject to the USofA are supportive of the significant reporting
changes proposed in the USofA NOPR that they would have to bear,
Clean Energy Associations do not object to these additional
requirements.''). We also note that Utility Associations, whose
members are subject to the USofA, appear to support the reporting
proposals. See Utility Associations NOPR Comments at 1, 24
(explaining that Utility Associations support the NOPR's provisions
``except as noted in [their] specific comments[,]'' and not
otherwise objecting to the NOPR's reporting proposals).
---------------------------------------------------------------------------

    127. We agree with Utility Associations' request to maintain
statistical plant pages 402-03 and 406-07 and instead add new pages for
reporting renewable generating assets larger than 10 MW.\205\
Accordingly, we add a new renewable generating plant statistical page
404 to FERC Form No. 1. The NOPR's proposal to consolidate these forms
was intended to simplify the reporting burden associated with this
final rule. After considering Utility Associations' comment, we find
that refraining from consolidation better reduces administrative
burdens.
---------------------------------------------------------------------------

    \205\ Utility Associations NOPR Comments at 23-24.
---------------------------------------------------------------------------

    128. Lastly, we accept all of Utility Associations' proposed
ministerial revisions \206\ in order to correctly reflect the
Commission's intent in proposing the NOPR and effectuate the purpose of
this final rule.
---------------------------------------------------------------------------

    \206\ Id., at app. C.
---------------------------------------------------------------------------

F. Other Issues

1. Account Numbering
a. Comments
    129. Utility Associations and Dominion take issue with the number
of digits that the NOPR proposed to include for new accounts.
Specifically, both commenters recommend using four-digit accounts
rather than the five-digit accounts (for example, using 338.1 rather
than 338.10) proposed in the NOPR to avoid the cost and time that
modifying accounting software to allow for five-digit accounts will
require.\207\
---------------------------------------------------------------------------

    \207\ Dominion NOPR Comments at 2; Utility Associations NOPR
Comments at 6.
---------------------------------------------------------------------------

b. Commission Determination
    130. While we recognize Utility Associations' and Dominion's
concerns that the proposed five-digit numbering

increases implementation burdens to update accounting software,\208\ we
nevertheless find five-digit numbering to be the least burdensome way
to implement needed changes because creating these new accounts without
using five-digit numbering would require complete overhaul of the
USofA's numbering system. In addition, we find that the need for and
benefit from these new accounts, as discussed above, justifies the
burden caused by the proposed numbering.
---------------------------------------------------------------------------

    \208\ See Dominion NOPR Comments at 2; Utility Associations NOPR
Comments at 6.
---------------------------------------------------------------------------

2. Issues Beyond the Scope of This Rulemaking
a. Comments
    131. Some commenters raise issues that were not addressed in the
NOPR. Clean Energy Associations urge the Commission to convene a
technical conference, issue guidance, or act on the NOI in Docket No.
RM22-2-000 on reactive power compensation issues, and otherwise to
confirm that the cost of equipment that supports the production and
provision of reactive power service should be used to support reactive
power compensation that is based on the current American Electric Power
methodology.\209\ RESA requests that the Commission make additional
modifications to the USofA in this or a subsequent rulemaking to
include accounts associated with competitive market function activities
(i.e., the provision of default supply service).\210\ Carl Pechman
suggests that the Commission adopt an on-going process to evaluate
accounting needs required to support decarbonization of the electric
system.\211\ In addition, Carl Pechman suggests evaluating whether
existing accounting protocols for generation assets provide sufficient
fidelity to provide adequate information on capital cost of pollution
control and decarbonization investments (such as carbon capture and
storage).
---------------------------------------------------------------------------

    \209\ Clean Energy Associations NOPR Comments at 5.
    \210\ RESA NOPR Comments at 5-11.
    \211\ Carl Pechman NOPR Comments at 2.
---------------------------------------------------------------------------

b. Commission Determination
    132. The NOPR did not propose reforms related to these issues
raised by commenters. Therefore, these issues are outside the scope of
this proceeding and will not be addressed here.

G. Proposed Compliance Procedures

1. Comments
    133. Several commenters request that the rule's accounting and
reporting requirements apply prospectively to avoid the need to restate
or refile financial statements from prior years.\212\ Specifically,
Dominion suggests a two-year implementation window between rulemaking
issuance and implementation date given the significant time and expense
that implementing the rulemaking's changes will require.\213\ Utility
Associations also request guidance on how utilities should transfer
historical balances to the new accounts when implementing the
Commission's order, and propose providing for the transfer of the
historical balances to the new accounts in the current year without
restating balances for prior years and for disclosure in footnotes in
reports filed with the Commission, including FERC Form No. 1,
describing the amounts transferred.\214\
---------------------------------------------------------------------------

    \212\ Id. at 6; Dominion NOPR Comments at 2-3; PG&E and SDG&E
NOPR Comments at 1, 5.
    \213\ Dominion NOPR Comments at 5.
    \214\ Utility Associations NOPR Comments at 6 (stating that its
proposed treatments would be consistent with the treatment that the
Commission previously approved in Order No. 784).
---------------------------------------------------------------------------

    134. Several commenters also request that the Commission allow
utilities to continue to apply the previously approved depreciation
rates applicable to the prior accounts in the new accounts until
depreciation rates are approved for the new accounts.\215\ Utility
Associations explain that this would enable the continued depreciation
of assets using approved depreciation rates until a utility can propose
new rates for review and approval.
---------------------------------------------------------------------------

    \215\ Dominion NOPR Comments at 2-3; Utility Associations NOPR
Comments at 7.
---------------------------------------------------------------------------

    135. Last, Utility Associations suggest that the Commission should
allow jurisdictional utilities with formula rates to update their
formula rates to comply with the Commission's order updating the USofA
through a single-issue filing either under FPA section 205 or a
compliance filing.\216\ Utility Associations note that permitting
single-issue filings would allow affected utilities to update their
formula rates solely for the purpose of complying with this final rule,
thereby providing the necessary clarity that the remainder of the filed
rate would not be subject to litigation.
---------------------------------------------------------------------------

    \216\ Utility Associations NOPR Comments at 4-5, 24.
---------------------------------------------------------------------------

2. Commission Determination
    136. We require regulated entities to implement the requirements of
this final rule by January 1, 2025. These changes are therefore
prospective, as requested.\217\ We will not require retroactive
reporting in the FERC Form Nos. 1 and 3-Q of these accounting changes,
nor restatement of prior years in the initial Forms under
implementation of the new accounts. Therefore, public utilities must
use the accounting treatment codified in this rule in all applicable
filings starting in the first quarter of 2025. We have chosen the
January 1, 2025, implementation date despite Dominion's request for two
years to implement the changes \218\ in order to timely respond to the
need for this final rule's changes while providing a reasonable
implementation period that coincides with a new accounting and
reporting cycle. This extended implementation schedule will also ensure
that smaller entities subject to our accounting and reporting
requirements have sufficient time to update their accounting and
reporting software. In response to Utility Associations' request for
guidance on how utilities should transfer historical balances to the
new accounts,\219\ we agree that the historical balances should be
transferred to the new accounts in the current year without restating
balances for prior years, and that the amounts transferred should be
disclosed in the utilities' FERC Forms filed with the Commission.
---------------------------------------------------------------------------

    \217\ Id. at 6; Dominion NOPR Comments at 2-3; PG&E and SDG&E
NOPR Comments at 1, 5.
    \218\ Dominion NOPR Comments at 5.
    \219\ Utility Associations NOPR Comments at 6 (stating that its
proposed treatments would be consistent with the treatment that the
Commission previously approved in Order No. 784).
---------------------------------------------------------------------------

    137. We agree with commenters that existing depreciation rates
should apply to the newly classified plant going forward, to be
revisited in a timely manner in the utility's next relevant
depreciation rate case.\220\ This includes, as noted above, vintage
depreciation rates being applied to non-General Plant, and current
amortization rates being treated as vintage depreciation with identical
rates. We will consider on a case-by-case basis the appropriateness of
this depreciation method going forward as with any depreciation rate
case, and take into account all of the appropriate information relevant
to retirement units in the account, including the accuracy of historic
accounting and supplementary property records in contested depreciation
rate cases.
---------------------------------------------------------------------------

    \220\ See Dominion NOPR Comments at 2-3; Utility Associations
NOPR Comments at 7.
---------------------------------------------------------------------------

    138. We also agree with Utility Associations \221\ that utilities
affected by

this final rule may seek to update their rates on a single-issue basis
given the limited scope of the requirements in this final rule.\222\ We
therefore will allow jurisdictional utilities with formula rates to
seek to update their formula rates to comply with this rule through
either a single-issue filing under FPA section 205 or as part of a
utility's section 205 filing to update formula rates involving other
matters. We note, however, that, as we do not issue this rule under FPA
section 206, FPA section 206 compliance filings are neither a required
nor appropriate response to this final rule; compliance rather requires
appropriate accounting for items subject to the accounting treatment in
rate filings. We also emphasize that, as for other accounting
rulemakings, nothing in this rule should be construed as pre-granting
authority for rate recovery in a rate proceeding.\223\
---------------------------------------------------------------------------

    \221\ See Utility Associations NOPR Comments at 4-5, 24 (citing
Promoting Transmission Investment through Pricing Reform, Order No.
679, 71 FR 43294 July 31, (2006), 116 FERC ] 61,057, at PP 191-193,
order on rehearing, Order No. 679-A, 72 FR 1152 (Jan. 10, 2007), 117
FERC ] 61,345 (2006), order on rehearing, 119 FERC ] 61,062 (2007)).
    \222\ See Indicated RTO Transmission Owners, 161 FERC ] 61,018,
at PP 13-14 (2017); see also See Public Utility Transmission Rate
Changes to Address Accumulated Deferred Income Taxes, Order No. 864,
84 FR 65281 (Nov. 7, 2019), 169 FERC ] 61,139, at PP 2, 18 (2019),
order on rehearing, Order No. 864-A, 85 FR 27681 (May 11, 2020), 171
FERC ] 61,033 (2020).
    \223\ See Accounting, Financial Reporting, & Rate Filing
Requirements for Asset Retirement Obligations, Order No. 631, 68 FR
19610 (Apr. 21, 2003), 103 FERC ] 61,021, at P 64 (2003).
---------------------------------------------------------------------------

V. Information Collection Statement

    139. The information collection requirements contained in this
final rule are subject to review by the Office of Management and Budget
(OMB) under section 3507(d) of the Paperwork Reduction Act of
1995.\224\ OMB's regulations require approval of certain information
collection requirements imposed by agency rules.\225\ Upon approval of
a collection of information, OMB will assign an OMB control number and
expiration date. Respondents subject to the filing requirements of this
rule will not be penalized for failing to respond to these collections
of information unless the collections of information display a valid
OMB control number.
---------------------------------------------------------------------------

    \224\ 44 U.S.C. 3507(d).
    \225\ 5 CFR 1320.11.
---------------------------------------------------------------------------

    140. This final rule requires jurisdictional entities as detailed
in 18 CFR part 101 (Uniform System of Accounts Prescribed for Public
Utilities and Licensees Subject to the Provision of the Federal Power
Act, General Instructions) to update, modify, and add accounts. The
updates within the USofA are also required in the respective forms
(FERC Form Nos. 1, 1-F, 3-Q (electric), and 60) that are filed with the
Commission.
    141. Interested persons may obtain information on the reporting
requirements by contacting Ellen Brown, Office of the Executive
Director, Federal Energy Regulatory Commission, 888 First Street NE,
Washington, DC 20426 via email ([email protected]) or telephone
((202) 502-8663).
    142. Title: Annual Report of Major Electric Utilities, Licensees,
and Others (FERC Form No. 1), Annual Report for Nonmajor Public
Utilities and Licensees (FERC Form No. 1-F), Quarterly Financial Report
of Electric Utilities, Licensees (FERC Form No. 3-Q (electric)), Annual
Reports of Centralized Service Companies (FERC Form No. 60).
    Action: Revision of collections of information in accordance with
Docket No. RM21-11-000.
    OMB Control Nos.: 1902-0021 (FERC Form No. 1) and 1902-0029 (FERC
Form No. 1-F), 1902-0205 (FERC Form No. 3-Q (electric)), and 1902-0215
(FERC Form No. 60).
    Respondents: Public utilities and licensees and centralized service
companies who are not exempt or waived from filing per 18 CFR parts 141
and 369.
    Frequency of Information Collection: Annually (FERC Form Nos. 1, 1-
F, and 60); quarterly (FERC Form No. 3-Q).
    Necessity of Information: The reforms in this final rule adjust the
USofA to account for changes in the industry, particularly around
renewable generation.
    Internal Review: The Commission has reviewed the changes and has
determined that such changes are necessary. These requirements conform
to the Commission's need for efficient information collection,
communication, and management within the energy industry. The
Commission has specific, objective support for the burden estimates
associated with the information collection requirements.
    143. The Commission estimates a one-time burden due to the
revisions in FERC Form Nos. 1, 1-F, 3-Q (electric), and 60 reflected in
the final rule in Docket No. RM21-11-000, but estimates that the
ongoing burden following the implementation will be consistent with the
current collection estimates. The burden estimates below are included
in two tables, the first table showing the one-time implementation
burden required to update, add, and modify accounts related to the
final rule and the second table showing the ongoing annual burden to
record and report on each account in the FERC Form Nos. 1, 1-F, 3-Q
(electric), and 60.
    144. The one-time implementation burden includes updating, adding,
and modifying accounts to be compliant with the final rule in Docket
No. RM21-11-000. This includes updates to FERC Form Nos. 1, 1-F, 3-Q
(electric), and 60 for the creation of new accounts and production
subfunctions for wind, solar, and other renewable generating assets;
establishment of a new functional class for energy storage accounts;
codification of the accounting treatment of environmental credits; and
creation of new accounts within existing functions for computer
hardware, software, and communication equipment. The Reporting section
IV.E of this document indicates which forms and pages will be affected
by the categorized proposed changes.
    145. The estimates below were calculated using previous final rules
combined with the Commission's best estimate of the required effort to
update, modify, or add accounts within the USofA. We estimate that, on
average, it will take 20 minutes to create or transition an account to
comply with the requirements listed in this final rule. FERC Form No. 1
requires 132 account changes, FERC Form No. 1-F requires 132 account
changes, and FERC Form No. 60 requires 11 account changes. The changes
to FERC Form No. 3-Q (electric) are reflected in the calculations for
FERC Form No. 1 and 1-F because the quarterly reports are generally a
subset of the annual filings required by FERC Form No. 1 and 1-F. The
changes above are reflected in the one-time implementation burden
estimate listed in Table 1 below.\226\
---------------------------------------------------------------------------

    \226\ The burden numbers in the table are rounded to 1 decimal
place, and the costs are rounded to the nearest dollar.

                                                           Table 1--RM21-11-000 Final Rule--One-Time Implementation Burden, in Year 1
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                            Annual number                                                                                Annual cost
               Requirement                    Number of     of responses    Total number of     Average burden & cost per response         Total annual burden hours & cost       per respondent
                                             respondents   per respondent      responses                      \227\                                                                     ($)
                                                      (1)             (2)    (1) * (2) = (3)  (4)..................................  (3) * (4) = (5)............................       (5) / (1)
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Form No. 1...............................             217               1                217  44 hrs.; $4,004......................  9,548 hrs.; $868,868.......................          $4,004
Form No.1-F..............................               2               1                  2  44 hrs.; $4,004......................  88 hrs.; $8,008............................           4,004
Form No. 3-Q electric \228\..............             221               3                663  0 hrs.; $0...........................  0 hrs.; $0.................................               0
Form No. 60..............................              42               1                 42  3.7 hrs.; $336.70....................  155.4 hrs.; $14,141.40.....................          336.70
                                          ------------------------------------------------------------------------------------------------------------------------------------------------------
    Total for Implementation Burden......  ..............  ..............                924  .....................................  9,791.4 hrs.; $891,017.40..................  ..............
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

    146. The Commission estimates that the ongoing burden in years 2
and beyond will be consistent with the current burden estimates related
to FERC Form Nos. 1, 1-F, 3-Q (electric), and 60 because, although the
accounts are changing, the data historically has been recorded and
documented under different account names: therefore, after the initial
implementation of the changes, respondents will likely revert to the
current burden estimates. The estimated ongoing burden is shown in
Table 2 below.
---------------------------------------------------------------------------

    \227\ The average burden and cost per response is calculated
using the hourly wage figures for FERC staff. The Commission
estimates that the costs for the Commission are comparable to those
in industry. Commission staff average salary plus benefits totals
$188,922 or $91 per hour.
    \228\ The Commission assumes that the one-time burden for the
FERC Form No. 3-Q is incorporated into the calculation of FERC Form
No. 1 because quarterly filings are typically a subset of the annual
filings.

                                                      Table 2--RM21-11-000 Final Rule--Annual Ongoing Burden (Current), Starting in Year 2
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
                                                            Annual number                                                                                Annual cost
               Requirement                    Number of     of responses    Total number of     Average burden & cost per response         Total annual burden hours & cost       per respondent
                                             respondents   per respondent      responses                      \229\                                                                     ($)
                                                      (1)             (2)    (1) * (2) = (3)  (4)..................................  (3) * (4) = (5)............................       (5) / (1)
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Form No. 1...............................             217               1                217  1,182 hrs.; $107,562.................  256,494 hrs.; $23,340,954..................        $107,562
Form No.1-F..............................               2               1                  2  136 hrs.; $12,376....................  272 hrs.; $24,752..........................          12,376
Form No. 3-Q electric....................             221               3                663  168 hrs.; $15,288....................  111,384 hrs.; $10,135,944..................          45,864
Form No. 60..............................              42               1                 42  78 hrs.; $7,098......................  3,276 hrs.; $298,116.......................           7,098
                                          ------------------------------------------------------------------------------------------------------------------------------------------------------
    Total Ongoing Burden (current).......  ..............  ..............                924  .....................................  371,426 hrs.; $33,799,766..................  ..............
------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

    147. In this final rule, besides the noted revisions, the
Commission used the numbers provided in the NOPR.
---------------------------------------------------------------------------

    \229\ The average burden and cost per response is calculated
using the hourly wage figures for FERC staff. The Commission
estimates that the costs for the Commission are comparable to those
in industry. Commission staff average salary plus benefits totals
$188,992 or $91 per hour.
---------------------------------------------------------------------------

VI. Environmental Analysis

    148. The Commission is required to prepare an Environmental
Assessment or an Environmental Impact Statement for any action that may
have a significant adverse effect on the human environment.\230\ No
environmental consideration is necessary for the promulgation of a rule
that addresses information gathering, analysis, and dissemination,\231\
or that addresses accounting.\232\ This final rule addresses
accounting. In addition, this final rule involves information
gathering, analysis, and dissemination. Therefore, this final rule
falls within categorical exemptions provided in the Commission's
regulations. Consequently, neither an environmental impact statement
nor an environmental assessment is required.
---------------------------------------------------------------------------

    \230\ Regulations Implementing the National Environmental Policy
Act, Order No. 486, 52 FR 47897 (Dec. 17, 1987), FERC Stats. & Regs.
Preambles 1986-1990 ] 30,783 (1987) (cross-referenced at 41 FERC ]
61,284).
    \231\ See 18 CFR 380.4(a)(5).
    \232\ See id. 380.4(a)(16).
---------------------------------------------------------------------------

VII. Regulatory Flexibility Act

    149. The Regulatory Flexibility Act of 1980 (RFA) \233\ generally
requires a description and analysis of final rules that will have
significant economic impact on a substantial number of small entities.
The RFA mandates consideration of regulatory alternatives that
accomplish the stated objectives of a proposed rule and minimize any
significant economic impact on a substantial number of small
entities.\234\ The Small Business Administration (SBA) sets the
threshold for what constitutes a small business. Under SBA's size
standards,\235\ electric generators definitions of ``small'' range from
250-1,150 employees based on the type of generation. For the purpose of
our analysis, we use the 1150 employee threshold NAICS Code: 221115
Wind Electric Power Generation (this will cover all categories of
electric generators) that is used for solar, wind, geothermal, biomass,
and ``other'' generators because the proposed rules accounting changes
are particularly relevant for these types of generation.
---------------------------------------------------------------------------

    \233\ 5 U.S.C. 601-612.
    \234\ Id. 603(c).
    \235\ 13 CFR 121.201.
---------------------------------------------------------------------------

    150. In our analysis, we utilized previous submissions of the FERC
Form Nos. 1,\236\ 1-F,\237\ 3-Q (electric),\238\ and 60 \239\ filers to
create populations of companies to determine the number of small
entities. The Commission found that, of this population, approximately
88% percent of companies filing FERC Form No. 1, 50% of companies
filing

FERC Form No. 1-F, and approximately 69% of companies filing FERC Form
No. 60, qualify as ``small'' using the definition provided by SBA. The
Commission believes that this rule will not have a significant economic
impact on a substantial number of small entities, and therefore no
regulatory flexibility analysis is required.
---------------------------------------------------------------------------

    \236\ The total population of 2020 FERC Form No. 1 filers
totaled 221. We used a statistical sample size of 67 companies that
produces a 95% confidence level.
    \237\ The total population of 2020 FERC Form No. 1-F filers
totaled 2.
    \238\ The FERC Form No. 3-Q are quarterly filings, which are
typically a subset of the annual filings. The Commission assumes
that the 3-Q filers are generally consistent with FERC Form No. 1
filers.
    \239\ The total population of 2020 FERC Form No. 60 filers
totaled 42. We used a statistical sample size of 29 companies that
produces a 95% confidence level.
---------------------------------------------------------------------------

    151. According to SBA guidance, the determination of significance
of impact ``should be seen as relative to the size of the business, the
size of the competitor's business, and the impact the regulation has on
larger competitors.'' \240\ We do not consider the estimated cost to be
a significant economic impact. As a result, we certify that this final
rule will not have a significant economic impact on a substantial
number of small entities.
---------------------------------------------------------------------------

    \240\ U.S. Small Business Administration, A Guide for Government
Agencies How to Comply with the Regulatory Flexibility Act, at 18
(May 2012), https://www.sba.gov/sites/default/files/advocacy/rfaguide_0512_0.pdf.
---------------------------------------------------------------------------

VIII. Document Availability

    152. In addition to publishing the full text of this document in
the Federal Register, the Commission provides all interested persons an
opportunity to view and/or print the contents of this document via the
internet through the Commission's Home Page (http://www.ferc.gov).
    153. From the Commission's Home Page on the internet, this
information is available on eLibrary. The full text of this document is
available on eLibrary in PDF and Microsoft Word format for viewing,
printing, and/or downloading. To access this document in eLibrary, type
the docket number excluding the last three digits of this document in
the docket number field.
    154. User assistance is available for eLibrary and the Commission's
website during normal business hours from FERC Online Support at (202)
502-6652 (toll free at 1-866-208-3676) or email at
[email protected], or the Public Reference Room at (202) 502-
8371, TTY<PHONE_NUMBER>. Email the Public Reference Room at
[email protected].

IX. Effective Date and Congressional Notification

    These regulations are effective January 1, 2025. The Commission has
determined, with the concurrence of the Administrator of the Office of
Information and Regulatory Affairs of OMB, that this rule is not a
``major rule'' as defined in section 351 of the Small Business
Regulatory Enforcement Fairness Act of 1996.

List of Subjects in 18 CFR Part 101

    Electric power, Electric utilities, Reporting and recordkeeping
requirements, Uniform system of accounts.

    By the Commission.

    Issued: June 29, 2023
Kimberly D. Bose,
Secretary.

    In consideration of the foregoing, the Commission amends Part 101,
Chapter I, Title 18, Code of Federal Regulations, as follows:

PART 101--UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR PUBLIC
UTILITIES AND LICENSEES SUBJECT TO THE PROVISIONS OF THE FEDERAL
POWER ACT

0
1. The authority citation for part 101 continues to read as follows:

    Authority: 16 U.S.C. 791a-825r, 2601-2645; 31 U.S.C. 9701; 42
U.S.C. 7101-7352, 7651-7651o.

0
2. Under ``General Instructions'', revise Instruction 21 to read as
follows:

General Instructions

* * * * *
    21. Allowances and environmental credits.
    A. Public utilities owning allowances and environmental credits for
operational purposes, shall account for such allowances and
environmental credits at historical cost in account 158.1, Allowance
Inventory, account 158.2, Allowances Withheld, account 158.3, Bundled
Environmental Credits Inventory, or account 158.4, Unbundled
Environmental Credits Inventory, as appropriate.
    B. Allowances and environmental credits acquired for speculative
purposes shall be accounted for in account 124, Other Investments. When
purchased allowances and environmental credits acquired for speculative
purposes become eligible for use in different years, and the allocation
of the purchase cost cannot be determined by fair value, the purchase
cost allocated to allowances and environmental credits of each vintage
shall be determined through use of a present-value based measurement.
The interest rate used in the present-value measurement shall be the
utility's incremental borrowing rate, in the month in which the
allowances and environmental credits are acquired, for a loan with a
term similar to the period that it will hold the allowances and
environmental credits and in an amount equal to the purchase price.
    C. The underlying records supporting operational allowances and
environmental credits recorded in account 158.1, account 158.2, account
158.3, and account 158.4 shall be maintained in sufficient detail at
historical costs and provide the number of allowances and environmental
credits and the related cost by vintage year, including allowances and
environmental credits acquired at zero cost.
    D. Issuances from inventory included in account 158.1, account
158.2, account 158.3, and account 158.4 shall be accounted for on a
vintage basis using a monthly weighted-average method of historical
cost determination. The cost of eligible allowances and environmental
credits not used in the current year, shall be transferred to the
vintage for the immediately following year.
    E. Account 158.1 shall be credited and account 509, Allowances,
debited concurrent with the monthly remittance of the allowances to be
charged to expense based on each month's emissions. Account 158.3 and
account 158.4 shall be credited and account 555.2, Bundled
Environmental Credits, and account 555.3, Unbundled Environmental
Credits, debited, respectively, so that the cost of the environmental
credits to be remitted for the year is charged to expense based on each
month's usage. This may, in certain circumstances, require allocation
of the cost between months on a fractional basis.
    F. In any period in which actual emissions exceed the amount
allowable based on eligible allowances owned, the utility shall
estimate the cost to acquire the additional allowances needed and
charge account 158.1 with the estimated cost and credit the proper
liability account. In any period in which a utility records its
estimated amount of required environmental credits, the utility shall
debit account 158.3 or account 158.4 with the estimated cost and credit
the proper liability account. When differences between the estimated
and actual costs become known, the adjustments should be made through
account 158.1, account 158.3, and account 158.4, as well as account
509, account 555.2, and account 555.3 within a single month, as
appropriate.
    G. When a prepayment is made for allowances or environmental
credits, the payment is debited to account 165, Prepayments. This
accounting is not intended to influence the outcome of any rate
treatment.
    H. Penalties assessed by any authoritative agencies shall be
charged to account 426.3, Penalties.
    I. Gains on dispositions of allowances and environmental credits,
other than

those held for speculative purposes, shall be accounted for as follows.
First, if there is uncertainty as to the regulatory treatment, the gain
shall be deferred in account 254, Other Regulatory Liabilities, pending
resolution of the uncertainty. Second, if there is certainty as to the
existence of a regulatory liability, the gain will be credited to
account 254, with subsequent recognition in income when reductions in
charges to customers occur or the liability is otherwise satisfied.
Third, all other gains will be credited to account 411.8, Gains from
Disposition of Allowances, or account 411.11, Gains from Disposition of
Environmental Credits. Losses on disposition of allowances and
environmental credits, other than those held for speculative purposes,
shall be accounted for as follows. Losses that qualify as regulatory
assets shall be charged directly to account 182.3, Other Regulatory
Assets. All other losses shall be charged to account 411.9, Losses from
Disposition of Allowances, or account 411.12, Losses from Disposition
of Environmental Credits. (See Definition No. 31.) Gains or losses on
disposition of allowances and environmental credits held for
speculative purposes shall be recognized in account 421, Miscellaneous
Nonoperating Income, or account 426.5, Other Deductions, as
appropriate.
    J. Revenues for environmental credits associated with the sale of
energy shall be recorded in the appropriate operating revenue account.
* * * * *

0
3. Under ``Electric Plant Instructions'', add Instruction 17 to read as
follows:

Electric Plant Instructions

* * * * *
    17. Integrated computer hardware, software, and communication
equipment. Where computer hardware, software, and communication
equipment is integrated as part of a larger retirement unit, it shall
be recorded in the property account of the retirement unit purchased.
This shall be done consistently with electric plant instruction 10.

0
4. In the list of accounts under ``Under Balance Sheet Chart of
Accounts'', under ``Assets and other debits,'' under section 3
``Current and Accrued Assets'', add accounts 158.3 and 158.4 to read as
follows:

Balance Sheet Chart of Accounts

* * * * *
    3. Current and Accrued Assets
* * * * *
    158.3 Bundled environmental credits inventory.
    158.4 Unbundled environmental credits inventory.
* * * * *

0
5. Under Balance Sheet Accounts:
0
i. Revise Accounts 108, 111, 158.1, and 158.2; and
0
ii. Add accounts 158.3 and 158.4.
    The additions and revisions read as follows:

Balance Sheet Accounts

* * * * *

108  Accumulated provision for depreciation of electric utility plant
(Major only).

    A. This account shall be credited with the following:
    (1) Amounts charged to account 403, Depreciation Expense, or to
clearing accounts for current depreciation expense for electric plant
in service.
    (2) Amounts charged to account 403.1, Depreciation expense for
asset retirement costs, for current depreciation expense related to
asset retirement costs in electric plant in service in a separate
subaccount.
    (3) Amounts charged to account 421, Miscellaneous Nonoperating
Income, for depreciation expense on property included in account 105,
Electric Plant Held for Future Use. Include, also, the balance of
accumulated provision for depreciation on property when transferred to
account 105, Electric Plant Held for Future Use, from other property
accounts. Normally account 108 will not be used for current
depreciation provisions because, as provided herein, the service life
during which depreciation is computed commences with the date property
is includible in electric plant in service; however, if special
circumstances indicate the propriety of current accruals for
depreciation, such charges shall be made to account 421, Miscellaneous
Nonoperating Income.
    (4) Amounts charged to account 413, Expenses of Electric Plant
Leased to Others, for electric plant included in account 104, Electric
Plant Leased to Others.
    (5) Amounts charged to account 416, Costs and Expenses of
Merchandising, Jobbing, and Contract Work, or to clearing accounts for
current depreciation expense.
    (6) Amounts of depreciation applicable to electric properties
acquired as operating units or systems. (See electric plant instruction
5.)
    (7) Amounts charged to account 182, Extraordinary Property Losses,
when authorized by the Commission.
    (8) Amounts of depreciation applicable to electric plant donated to
the utility.
    (The utility shall maintain separate subaccounts for depreciation
applicable to electric plant in service, electric plant leased to
others and electric plant held for future use.)
    B. At the time of retirement of depreciable electric utility plant,
this account shall be charged with the book cost of the property
retired and the cost of removal and shall be credited with the salvage
value and any other amounts recovered, such as insurance. When
retirement, costs of removal and salvage are entered originally in
retirement work orders, the net total of such work orders may be
included in a separate subaccount hereunder. Upon completion of the
work order, the proper distribution to subdivisions of this account
shall be made as provided in the following paragraph.
    C. For general ledger and balance sheet purposes, this account
shall be regarded and treated as a single composite provision for
depreciation. For purposes of analysis, however, each utility shall
maintain subsidiary records in which this account is segregated
according to the following functional classification for electric
plant:
    (1) Steam production,
    (2) Nuclear production,
    (3) Hydraulic production,
    (4) Solar production,
    (5) Wind production,
    (6) Other renewable production,
    (7) Other production,
    (8) Transmission,
    (9) Distribution,
    (10) Regional Transmission and Market Operation,
    (11) Energy Storage Plant, and
    (12) General.
    These subsidiary records shall reflect the current credits and
debits to this account in sufficient detail to show separately for each
such functional classification:
    (a) The amount of accrual for depreciation,
    (b) The book cost of property retired,
    (c) Cost of removal,
    (d) Salvage, and
    (e) Other items, including recoveries from insurance.
    Separate subsidiary records shall be maintained for the amount of
accrued cost of removal other than legal obligations for the retirement
of plant recorded in account 108, Accumulated Provision for
Depreciation of Electric Utility Plant (Major only).
    D. When transfers of plant are made from one electric plant account
to another, or from or to another utility department, or from or to
nonutility

property accounts, the accounting for the related accumulated provision
for depreciation shall be as provided in electric plant instruction 12.
    E. The utility is restricted in its use of the accumulated
provision for depreciation to the purposes set forth above. It shall
not transfer any portion of this account to retained earnings or make
any other use thereof without authorization by the Commission.
* * * * *

111  Accumulated provision for amortization of electric utility plant
(Major only).

    A. This account shall be credited with the following:
    (1) Amounts charged to account 404, Amortization of Limited-Term
Electric Plant, for the current amortization of limited-term electric
plant investments.
    (2) Amounts charged to account 421, Miscellaneous Nonoperating
Income, for amortization expense on property included in account 105,
Electric Plant Held for Future Use. Include also the balance of
accumulated provision for amortization on property when transferred to
account 105, Electric Plant Held for Future Use, from other property
accounts. See also paragraph A(2), account 108, Accumulated Provision
for Depreciation of Electric Utility Plant.
    (3) Amounts charged to account 405, Amortization of Other Electric
Plant.
    (4) Amounts charged to account 413, Expenses of Electric Plant
Leased to Others, for the current amortization of limited-term or other
investments subject to amortization included in account 104, Electric
Plant Leased to Others.
    (5) Amounts charged to account 425, Miscellaneous Amortization, for
the amortization of intangible or other electric plant which does not
have a definite or terminable life and is not subject to charges for
depreciation expense, with Commission approval.
    (The utility shall maintain subaccounts of this account for the
amortization applicable to electric plant in service, electric plant
leased to others and electric plant held for future use.)
    B. When any property to which this account applies is sold,
relinquished, or otherwise retired from service, this account shall be
charged with the amount previously credited in respect to such
property. The book cost of the property so retired less the amount
chargeable to this account and less the net proceeds realized at
retirement shall be included in account 421.1, Gain on Disposition of
Property, or account 421.2, Loss on Disposition of Property, as
appropriate.
    C. For general ledger and balance sheet purposes, this account
shall be regarded and treated as a single composite provision for
amortization. For purposes of analysis, however, each utility shall
maintain subsidiary records in which this account is segregated
according to the following functional classification for electric
plant: (1) Steam production; (2) nuclear production; (3) hydraulic
production; (4) solar production; (5) wind production; (6) other
renewable production; (7) other production; (8) transmission; (9)
distribution; (10) regional transmission and market operation; (11)
energy storage plant; and (12) general. These subsidiary records shall
reflect the current credits and debits to this account in sufficient
detail to show separately for each such functional classification (a)
the amount of accrual for amortization, (b) the book cost of property
retired, (c) cost of removal, (d) salvage, and (e) other items,
including recoveries from insurance.
    D. The utility is restricted in its use of the accumulated
provision for amortization to the purposes set forth above. It shall
not transfer any portion of this account to retained earnings or make
any other use thereof without authorization by the Commission.
* * * * *

158.1  Allowance inventory.

    A. This account shall include the cost of allowances owned by the
utility and not withheld by any authoritative agency. See General
Instruction No. 21 and account 158.2, Allowances Withheld.
    B. This account shall be credited and account 509, Allowances,
shall be debited concurrent with the monthly emissions.
    C. Separate subdivisions of this account shall be maintained so as
to separately account for those allowances usable in the current year
and in each subsequent year. The underlying records of these
subdivisions shall be maintained in sufficient detail so as to identify
each allowance included; the origin of each allowance; and the
historical cost.

    (Note:  For prepayments of allowances, see General Instruction
No. 21.)

158.2  Allowances withheld.

    A. This account shall include the cost of allowances owned by the
utility but withheld by any authoritative agency. (See General
Instruction No. 21.)
    B. The inventory cost of the allowances released by any
authoritative agency for use by the utility shall be transferred to
account 158.1, Allowance Inventory.
    C. The underlying records of this account shall be maintained in
sufficient detail so as to identify each allowance included; the origin
of each allowance; and the historical cost.

158.3  Bundled environmental credits inventory.

    A. This account shall include the cost of environmental credits
owned by the utility, bundled with energy. See General Instruction No.
21.
    B. This account shall be credited and account 555.2, Bundled
Environmental Credits, shall be debited concurrent with the monthly use
of environmental credits.
    C. Separate subdivisions of this account shall be maintained so as
to separately account for those environmental credits usable in the
current year and in each subsequent year. The underlying records of
these subdivisions shall be maintained in sufficient detail so as to
identify each environmental credit included; the origin of each
environmental credit; and the historical cost.

    (Note:  For prepayments of environmental credits, see General
Instruction No. 21.)

158.4  Unbundled environmental credits inventory.

    A. This account shall include the cost of environmental credits
owned by the utility, not considered bundled with energy. See General
Instruction No. 21.
    B. This account shall be credited and account 555.3, Unbundled
Environmental Credits, shall be debited concurrent with the monthly use
of environmental credits.
    C. Separate subdivisions of this account shall be maintained so as
to separately account for those environmental credits usable in the
current year and in each subsequent year. The underlying records of
these subdivisions shall be maintained in sufficient detail so as to
identify each environmental credit included; the origin of each
environmental credit; and the historical cost.

    (Note:  For prepayments of environmental credits, see General
Instruction No. 21.)

* * * * *

0
6. In the list of accounts under ``Electric Plant Chart of Accounts'':
0
i. Under section 2.a, add accounts 315.1, 315.2, and 315.3;
0
ii. Under section 2.b, add accounts 324.1, 324.2, and 324.3;
0
iii. Under section 2.c, add accounts 334.1, 334.2, and 334.3;

0
iv. Redesignate section 2.d, ``other production'', consisting of
accounts 340 through 348, as section 2.g;
0
v. Add a new section 2.d, ``solar production'', section 2.e, ``wind
production'', and section 2.f, ``other renewable production'';
0
vi. Under newly designated section 2.g, ``other production'', add
accounts 345.1, 345.2, and 345.3, and remove and reserve account 348;
0
vii. Under section 3 ``Transmission Plant'', add accounts 351.1, 351.2,
and 351.3;
0
viii. Under section 4 ``Distribution Plant'', remove and reserve
account 363 and add accounts 363.1, 363.2, and 363.3;
0
ix. Redesignate section 6, ``General Plant'', consisting of accounts
389 through 399.1, as section 7;
0
x. Add a new section 6, ``Energy Storage Plant'';
0
xi. Transfer account 387 under section 5 ``Regional Transmission and
Market Operation Plan,'' to newly created section 6, ``Energy Storage
Plant'';
0
xii. Add accounts 387.1 through 387.12 to newly created section 6,
``Energy Storage Plant'';
0
xiii. Under newly redesignated section 7, ``General Plant'', remove and
reserve account 397; and
0
xiv. Add Accounts 397.1, 397.2, and 397.3 to newly redesignated section
7, ``General Plant'';
* * * * *
    The revisions and additions read as follows:

Electric Plant Chart of Accounts

* * * * *
    2. Production Plant
    a. steam production
* * * * *
    315.1 Computer hardware.
    315.2 Computer software.
    315.3 Communication equipment.
* * * * *
    b. nuclear production
* * * * *
    324.1 Computer hardware.
    324.2 Computer software.
    324.3 Communication equipment.
* * * * *
    c. hydraulic production
* * * * *
    334.1 Computer hardware.
    334.2 Computer software.
    334.3 Communication equipment.
* * * * *
    d. solar production
    338.1 Land and land rights.
    338.2 Structures and improvements.
    338.3 [Reserved].
    338.4 Solar panels.
    338.5 Collector system.
    338.6 Generator step-up transformers (GSU).
    338.7 Inverters.
    338.8 Other accessory electrical equipment.
    338.9 Computer hardware.
    338.10 Computer software.
    338.11 Communication equipment.
    338.12 Miscellaneous power plant equipment.
    338.13 Asset retirement costs for solar production.
    e. wind production
    338.20 Land and land rights.
    338.21 Structures and improvements.
    338.22 [Reserved].
    338.23 Wind turbines.
    338.24 Wind towers and fixtures.
    338.25 [Reserved].
    338.26 Collector system.
    338.27 Generator step-up transformers (GSU).
    338.28 Inverters.
    338.29 Other accessory electrical equipment.
    338.30 Computer hardware.
    338.31 Computer software.
    338.32 Communication equipment.
    338.33 Miscellaneous power plant equipment.
    338.34 Asset retirement costs for wind production.
    f. other renewable production
    339.1 Land and land rights.
    339.2 Structures and improvements.
    339.3 Fuel holders.
    339.4 Boilers.
    339.5 [Reserved].
    339.6 Generators.
    339.7 [Reserved].
    339.8 Other accessory electrical equipment.
    339.9 Computer hardware.
    339.10 Computer software.
    339.11 Communication equipment.
    339.12 Miscellaneous power plant equipment.
    339.13 Asset retirement costs for other renewable production.
    g. other production
    340 Land and land rights.
    341 Structures and improvements.
    342 Fuel holders, producers, and accessories.
    343 Prime movers.
    344 Generators.
    345 Accessory electric equipment.
    345.1 Computer hardware.
    345.2 Computer software.
    345.3 Communication equipment.
    346 Miscellaneous power plant equipment.
    347 Asset retirement costs for other production plant.
    348 [Reserved].
    3. Transmission Plant
* * * * *
    351.1 Computer hardware.
    351.2 Computer software.
    351.3 Communication equipment.
* * * * *
    4. Distribution Plant
* * * * *
    363 [Reserved].
    363.1 Computer hardware.
    363.2 Computer software.
    363.3 Communication equipment.
* * * * *
    6. Energy Storage Plant
    387 [Reserved].
    387.1 Land and land rights.
    387.2 Structures and improvements.
    387.3 Energy storage equipment.
    387.4 [Reserved].
    387.5 Collector system.
    387.6 Generator step-up transformers (GSU).
    387.7 Inverters.
    387.8 Computer hardware.
    387.9 Computer software.
    387.10 Communication equipment.
    387.11 Miscellaneous energy storage equipment.
    387.12 Asset retirement costs for energy storage.
    7. General Plant
* * * * *
    397 [Reserved].
    397.1 Computer hardware.
    397.2 Computer software.
    397.3 Communication equipment.
* * * * *

0
7. In the section ``Balance Sheet Accounts,'' under ``Electric Plant
Accounts'':
0
i. Add Accounts 315.1, 315.2, 315.3, 324.1, 324.2, 324.3, 334.1, 334.2,
334.3, 338.1 through 338.13, 338.20 through 338.34, 339.1 through
339.13, and 345.1 through 345.3;
0
ii. Accounts 348 and 351 are removed and reserved;
0
iii. Accounts 351.1, 351.2, and 351.3 are added;
0
iv. Account 363 is removed and reserved;
0
v. Accounts 363.1, 363.2, 363.3, 387, and 387.1 through 387.12 are
added;
0
vi. Account 397 is removed and reserved; and
0
vii. Accounts 397.1, 397.2, and 397.3 are added;
    The revisions and additions read as follows:

Electric Plant Accounts

* * * * *

315.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment.
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.

315.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software.

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.

315.3  Communication equipment.

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

324.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment.
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.

324.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software.
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.

324.3  Communication equipment.

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

334.1  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment.
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.

334.2  Computer software.

    This account shall include the cost of off-the-shelf and in-house
developed software.
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.

334.3  Communication equipment.

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

338.1  Land and land rights.

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

338.2  Structures and improvements.

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

338.3  [Reserved].

338.4  Solar panels.

    This account shall include the installed cost of the racks, solar
panels, solar tracking system, and other equipment to be used primarily
for generating Direct Current (DC) electricity.

338.5  Collector system.

    This account shall include all cost of cabling, junction boxes,
connection cabinets, and all facilities and devices (such as capacitors
and reactors) that are used to transport and consolidate the power fed
from individual solar panels up to, but not including, the substation
prior to interconnection to the grid. This account shall exclude the
cost of transformers and other equipment used for the express purpose
of interconnecting to transmission or distribution lines.
Items
    1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
    2. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
    3. Brackets.
    4. Circuit breakers.
    5. Conductors, including insulated and bare wires and cables.
    6. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
    7. Crossarms and braces.
    8. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
    9. Extension arms.
    10. Fireproofing, in connection with any items listed herein.
    11. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
    12. Ground wires, clamps, etc.

    13. Guards.
    14. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
    15. Insulators, including pin, suspension, and other types, and tie
wire or clamps.
    16. Lightning arresters.
    17. Paving, pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
    18. Permits for construction.
    19. Pole steps and ladders.
    20. Poles, wood, steel, concrete, or other material.
    21. Racks complete with insulators.
    22. Railings.
    23. Railroad and highway crossing guards.
    24. Reinforcing and stubbing.
    25. Removal and relocation of subsurface obstructions.
    26. Settings.
    27. Sewer connections, including drains, traps, tide valves, check
valves, etc.
    28. Shaving, painting, gaining, roofing, stenciling, and tagging.
    29. Splices.
    30. Sumps, including pumps.
    31. Switches.
    32. Towers.
    33. Tree trimming, initial cost including the cost of permits
therefor.
    34. Ventilating equipment.
    35. 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.
    Note: Do not include in this account transformers and other
equipment used for changing the voltage or frequency of electricity for
the purposes of transmission or distribution.

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 protection
of electric circuits and equipment, as used to support the generator in
the action of generating power (excluding SCADA systems) not
specifically chargeable to any other account. 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. Rheostats, backup 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, special housings, 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, special housing, 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, generator signal stands,
temperature-recording devices, atmospheric reading devices, frequency
control equipment, master clocks, watt-hour meter, station totalizing
wattmeter, backup storage batteries, panels and charging sets,
instrument transformers for supervisory metering, conductors and
conduit, special supports for conduit, switchboards, emergency backup
batteries, special housing for batteries, 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, current transformers, potential
transformers, protective relays, backup 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.
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.
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.
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 and devices (such as capacitors
and reactors) that are used to transport and consolidate the power fed
from individual wind turbines up to, but not including, the substation
prior to interconnection to the grid. This account shall exclude the
cost of transformers and other equipment used for the express purpose
of interconnecting to transmission or distribution lines.
Items
    1. Anchors, head arm, and other guys, including guy guards, guy
clamps, strain insulators, pole plates, etc.
    2. Armored conductors, buried, submarine, including insulators,
insulating materials, splices in terminal chamber, potheads, etc.
    3. Brackets.
    4. Circuit breakers.
    5. Conductors, including insulated and bare wires and cables.
    6. Conduit, concrete, brick and tile, including iron pipe, fiber
pipe, Murray duct, and standpipe on pole or tower.
    7. Crossarms and braces.
    8. Excavation and backfill, including shoring, bracing, bridging,
and disposal of excess excavated material.
    9. Extension arms.
    10. Fireproofing, in connection with any items listed herein.
    11. Foundations and settings specially constructed for and not
expected to outlast the apparatus for which constructed.
    12. Ground wires, clamps, etc.
    13. Guards.
    14. Hollow-core oil-filled cable, including straight or stop
joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals,
potheads and connections, etc.
    15. Insulators, including pin, suspension, and other types, and tie
wire or clamps.
    16. Lightning arresters.
    17. Paving, pavement disturbed, including cutting and replacing
pavement, pavement base, and sidewalks.
    18. Permits for construction.
    19. Pole steps and ladders.
    20. Poles, wood, steel, concrete, or other material.
    21. Racks complete with insulators.
    22. Railings.
    23. Railroad and highway crossing guards.
    24. Reinforcing and stubbing.
    25. Removal and relocation of subsurface obstructions.
    26. Settings.
    27. Sewer connections, including drains, traps, tide valves, check
valves, etc.
    28. Shaving, painting, gaining, roofing, stenciling, and tagging.
    29. Splices.
    30. Sumps, including pumps.
    31. Switches.
    32. Towers.
    33. Tree trimming, initial cost including the cost of permits
therefor.
    34. Ventilating equipment.
    35. 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.
    Note: Do not include in this account transformers and other
equipment used for changing the voltage or frequency of electricity for
the purposes of transmission or distribution.

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 protection of
electric circuits and equipment, as used to support the generator in
the action of generating power (excluding SCADA systems) not
specifically chargeable to any other account. 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.
Items
    1. Auxiliary generators, including boards, compartments, switching
equipment, control equipment, and connections to auxiliary power bus.
    2. Rheostats, backup 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, special housings, 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, special housing, 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 signal stands, temperature-recording devices,
atmospheric reading devices, frequency control equipment, master
clocks, watt-hour meter, station totalizing wattmeter, backup storage
batteries, panels and charging sets, instrument transformers for
supervisory metering, conductors and conduit, special supports for
conduit, switchboards, emergency backup batteries, special housing for
batteries, 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, current transformers, potential
transformers, protective relays, backup 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.

338.30  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment.
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.
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.
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 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 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.
Items
    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 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 renewable, including weather monitoring equipment, and
protection of electric circuits and equipment as used to support the
generator in the action of generating power (excluding SCADA systems)
not specifically chargeable to any other account.
Items
    1. Auxiliary generators, including boards, compartments, switching
equipment, control equipment, and connections to auxiliary power bus.
    2. Rheostats, backup 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, special housings, 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, special housing, 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 signal stands, temperature-recording devices,
atmospheric reading devices, frequency control equipment, master
clocks, watt-hour meter, station totalizing wattmeter, backup storage
batteries, panels and charging sets, instrument transformers for
supervisory metering, conductors and conduit, special supports for
conduit, switchboards, emergency backup batteries, special housing for
batteries, 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, current transformers, potential
transformers, protective relays, backup 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.

339.9  Computer hardware.

    This account shall include the cost of computer hardware and
miscellaneous information technology equipment.
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.
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.
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 renewable plant devoted to general
station use, and which is not properly includible in any of the
foregoing other renewable power production accounts.

339.13  Asset retirement costs for other renewable production.

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

345.1  Computer hardware.

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

    Note:  Do not include in this account transformers and other
equipment used for changing the voltage or frequency of electricity
for the purposes of transmission or distribution.

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.
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.
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.
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.

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.
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.
Items
    1. Fiber optic cable.
    2. Remote terminal units.
    3. Microwave towers.
    4. Global Positioning System (GPS) equipment.
    5. Servers.
    6. Workstations.
    7. Telephones.
* * * * *

0
8. Under Income Chart of Accounts, section 1, ``Utility Operating
Income'', add accounts 411.11 and 411.12 to read as follows;

Income Chart of Accounts

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

0
9. Under ``Income Accounts'', add accounts 411.11 and 411.12 to read as
follows;

Income Accounts

* * * * *

411.11  Gains from disposition of environmental credits.

    This account shall be credited with the gain on the sale, exchange,
or other disposition of environmental credits in accordance with
paragraph (I) 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 environmental credits 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 environmental credits.

    This account shall be debited with the loss on the sale, exchange,
or other disposition of environmental credits in accordance with
paragraph (I) 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.
* * * * *

0
10. In the list of accounts under ``Operation and Maintenance Expense
Chart of Accounts'':
0
i. Under section 1.a, under ``Maintenance'', add accounts 513.1, 513.2,
and 513.3;
0
ii. Under section 1.b, under ``Maintenance'', add accounts 531.1,
531.2, and 531.3;
0
iii. Under section 1.c, under ``Maintenance'', add accounts 544.1,
544.2, and 544.3;
0
iv. Under section 1.d, under ``Operation'', remove and reserve account
548.1;
0
v. Under section 1.d, under ``Maintenance'', revise account 553.1, and
add accounts 553.2, and 553.3
0
vi. Under section 1.e, add accounts 555.2, and 555.3;
0
vii. Add sections 1.f, ``solar generation'', 1.g ``wind generation'',
and 1.h, ``other renewable generation'';
0
viii. Under section 2, under subtitle ``Operation'' remove and reserve
account 562.1;
0
ix. Under section 2, under subtitle ``Maintenance'', revise accounts
569.1, 569.2, and 569.3, and remove and reserve account 570.1;
0
x. Redesignate sections 4 ``Distribution Expenses'' through 8
``Administrative and General Expenses'', as sections 5 through 9;
0
xi. Add a new section 4, ``Energy Storage Expenses'';
0
xii. Under newly redesignated section 5, ``Distribution Expenses'',
remove and reserve account 584.1, revise account 592.2, and add
accounts 592.3, and 592.4; and
0
xiii. Under newly redesignated section 9, ``Administrative and General
Expenses'', add accounts 935.1, 935.2, and 935.3;
    The revisions and additions read as follows:

Operation and Maintenance Expense Chart of Accounts

    1. Power Production Expenses
    a. steam power generation
* * * * *
    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).
* * * * *
    e. other power supply expenses
    555.2 Bundled environmental credits.
    555.3 Unbundled environmental credits.
* * * * *
    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 solar panels, structures, and equipment
(Major only).
    558.8 Maintenance of computer hardware (Major only).
    558.9 Maintenance of computer software (Major only).
    558.10 Maintenance of communication equipment (Major only).
    558.11 Maintenance of miscellaneous solar generation plant
(Major only).
    558.12 Maintenance of solar generation plant (Nonmajor only).
    g. wind generation

Operation

    558.13 Operation supervision and engineering.
    558.14 Wind turbine generation and other plant operating
expenses (Major only).
    558.15 [Reserved]
    558.16 Rents.
    558.17 Operation supplies and expenses (Nonmajor only).

Maintenance

    558.18 Maintenance supervision and engineering (Major only).
    558.19 Maintenance of wind turbines, structures, and equipment
(Major only).
    558.20 Maintenance of computer hardware (Major only).
    558.21 Maintenance of computer software (Major only).
    558.22 Maintenance of communication equipment (Major only).
    558.23 Maintenance of miscellaneous wind generation plant (Major
only).
    558.24 Maintenance of wind generation plant (Nonmajor only).
    h. other 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 renewable generation
plant (Major only).
    559.16 Maintenance of other 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 energy storage equipment and structures
(Major only).
    578.3 Maintenance of computer hardware (Major only).
    578.4 Maintenance of computer software (Major only).
    578.5 Maintenance of communication equipment (Major only).
    578.6 Maintenance of miscellaneous other energy storage plant
(Major only).
    578.7 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).
* * * * *

0
11. Under Operation and Maintenance Expense Accounts:
0
i. Revise account 509;
0
ii. Add accounts 513.1, 513.2, 513.3, 531.1, 531.2, 531.3, 544.1,
544.2, and 544.3;
0
iii. Remove and reserve account 548.1;
0
iv. Revise account 553.1;
0
v. Add accounts 553.2, 553.3, 555.2, 555.3, 558.1 through 558.24, and
559.1 through 559.16;
0
vi. Remove and reserve account 562.1;
0
vii. Revise accounts 569.1, 569.2, and 569.3;
0
viii. Remove and reserve account 570.1;
0
ix. Add accounts 577.1, 577.2 through 577.5, and 578.1 through 578.7;
0
x. Remove and reserve account 584.1; and
0
xi. Add account 592.2, 592.3, 592.4, 935.1, 935.2, and 935.3.
    The revisions and additions read as follows:

Operation and Maintenance Expense Accounts

* * * * *

509  Allowances.

    This account shall include the cost of allowances expensed
concurrent with the monthly emissions. (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