 |
Code of Federal Regulations (Last Updated: July 5, 2024) |
 |
Title 18 - Conservation of Power and Water Resources |
|
Chapter I - Federal Energy Regulatory Commission, Department of Energy |
|
SubChapter C - Accounts, Federal Power Act |
|
Part 101 - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
|
Subpart A - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
§ 101.923 - Outside services employed.
-
A. This account shall include the fees and expenses of professional consultants and others for general services which are not applicable to a particular operating function or to other accounts. It shall include also the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not considered as an employee of the utility.
B. This account shall be so maintained as to permit ready summarization according to the nature of service and the person furnishing the same.
Note: Do not include inspection and brokerage fees and commissions chargeable to other accounts or fees and expenses in connection with security issues which are includible in the expenses of issuing securities.