![]() |
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 F - Accounts, Natural Gas Act |
![]() |
Part 201 - Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act |
§ 201.483 - Sales for resale.
Latest version.
-
A. This account shall include the net billing for gas supplied to other gas utilities or to public authorities for resale purposes.
B. Records shall be maintained so that there shall be readily available the revenues for each customer under each revenue schedule and the billing determinants, as applicable, i.e., volume of gas (actual and billing), contract demand, maximum actual demand, billing demand, and Btu adjustment factor.
Note: Revenues from gas supplied to other public utilities for use by them and not for distribution, shall be included in account 481, Commercial and Industrial Sales, unless supplied under the same contract as and not readily separable from revenues includible in this account.