[Federal Register Volume 60, Number 9 (Friday, January 13, 1995)]
[Proposed Rules]
[Pages 3111-3141]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-654]
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DEPARTMENT OF ENERGY
Federal Energy Regulatory Commission
18 CFR Part 154
[Docket No. RM95-3-000]
Filing and Reporting Requirements for Interstate Natural Gas
Company Rate Schedules and Tariffs; Notice of Proposed Rulemaking
Issued: December 16, 1994.
AGENCY: Federal Energy Regulatory Commission.
ACTION: Notice of proposed rulemaking.
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SUMMARY: The Federal Energy Regulatory Commission proposes to amend
part 154 of the Commission's regulations under the Natural Gas Act. The
Commission proposes to reorganize, rewrite and update its regulations
governing the form, composition and filing of rates and charges for the
transportation of natural gas in interstate commerce. This proposal is
part of the Commission's ongoing program to review its filing and
reporting requirements and reduce unnecessary burdens by eliminating
the collection of data that are not necessary to the performance of the
Commission's regulatory responsibilities. The Commission also proposes
to require that certain data, necessary to the analysis of a proposed
rate, be filed at an earlier stage of the process.
DATES: Comments are due no later than April 13, 1995.
ADDRESSES: An original and 14 copies of written comments must be filed.
All filings must refer to Docket No. RM95-3-000 and be addressed to
Office of the Secretary, Federal Energy Regulatory Commission, 825
North Capitol Street, NE., Washington, DC 20426.
FOR FURTHER INFORMATION CONTACT: Richard A. White, Office of the
General Counsel, Federal Energy Regulatory Commission, 825 North
Capitol Street, NE., Washington, DC 20426, (202) 208-0491.
SUPPLEMENTARY INFORMATION: In addition to publishing the full text of
this document in the Federal Register, the Commission also provides all
interested persons an opportunity to inspect or copy the contents of
this document during normal business hours in Room 3104, 941 North
Capitol Street, NE., Washington, DC 20426.
The Commission Issuance Posting System (CIPS), an electronic
bulletin board service, provides access to the texts of formal
documents issued by the Commission. CIPS is available at no charge to
the user and may be accessed using a personal computer with a modem by
dialing (202) 208-1397. To access CIPS, set your communications
software to 19200, 14400, 12000, 9600, 7200, 4800, 2400, 1200, or 300
bps, full duplex, no parity, 8 data bits, and 1 stop bit. The full text
of this document will be available on CIPS for 60 days from the date of
issuance in ASCII and WordPerfect 5.1 format. After 60 days, the
document will be archived, but still accessible. The complete text on
diskette in Wordperfect format may also be purchased from the
Commission's copy contractor, La Dorn Systems Corporation, also located
in Room 3104, 941 North Capitol Street, NE., Washington, DC 20426.
I. Introduction
The Federal Energy Regulatory Commission (Commission) proposes to
amend part 154 of its regulations governing the form and composition of
interstate natural gas pipeline tariffs and the filing of rates and
charges for the transportation of natural gas in interstate commerce
under sections 4 and 5 of the Natural Gas Act (NGA) and section 311 of
the Natural Gas Policy Act. This notice of proposed rulemaking is a
companion to the notice of proposed rulemaking, issued concurrently,
titled ``Revisions to the Uniform System of Accounts and to Forms and
Statements and Reporting Requirements for Natural Gas Companies'' which
proposes to amend, among other things, the Uniform System of Accounts
and FERC Form No. 2.
The Commission intends to make the filing and reporting
requirements reflect recent regulatory changes, in particular the
implementation of Order No. 636, and the realities of the process of a
modern rate case.1 The restructuring of the pipeline industry has
rendered many of the current rate and tariff regulations superfluous or
outdated. The Commission is proposing filing requirements that reflect
the current part 284 service regulations that mandate unbundled
pipeline sales and open-access transportation of natural gas. The
current part 154 rate regulations are not designed for the type of rate
changes that will occur in the restructured service environment. These
filing requirements were originally designed to focus on pipeline sales
activities. The revised regulations focus on transportation services.
\1\Pipeline Service Obligations and Revisions to Regulations
Governing Self-Implementing Transportation; and Regulation of
Natural Gas Pipelines After Partial Wellhead Decontrol, Order No.
636, 57 FR 13267 (April 16, 1992), FERC Statutes and Regulations
30,939 (April 8, 1992); order on reh'g, Order No. 636-A, 57 FR
36128 (August 12, 1992), FERC Statutes and Regulations 30,950
(August 3, 1992); order on reh'g, Order No. 636-B, 57 FR 57911
(December 8, 1992), 61 FERC 61,272 (1992), reh'g denied, 62 FERC
61,007 (1993), appeal re-docketed sub nom. Atlanta Gas Light
Company and Chattanooga Gas Company, et al. versus FERC, No. 94-1171
(D.C. Cir. May 27, 1994).
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Before the recent industry restructuring, natural gas pipelines
primarily provided a merchant service. A typical pipeline company would
purchase gas from producers or other suppliers, transport the gas from
the supply area to storage fields or sales delivery points, and sell
the gas on a bundled basis. Now, pipeline [[Page 3112]] companies are
primarily transporters of natural gas. However, in the Commission's
view, the change in the primary role of the pipeline from merchant to
transporter requires that the filing requirements be adapted to the
change. Therefore, the Commission proposes to delete all of the current
regulations in part 154 and replace them with new regulations that
reflect the restructured industry.
The changes to the Commission's regulations are proposed to be
effective 90 days after publication in the Federal Register.
II. Public Reporting Burden
Due to offsetting changes, the expected impact of the proposal is
minimal.
The Commission estimates the public reporting burden for filing
under the rule will decrease the existing reporting burden by an
average of 69 hours per filing.
Interested persons may send comments regarding these burden
estimates or any other aspect of this information collection, including
suggestions for reducing the burden, by contacting the Federal Energy
Regulatory Commission, 941 North Capitol Street, NE., Washington, DC
20426 [Attention: Michael Miller, Information Services Division, (202)
208-1415], and to the Office of Information and Regulatory Affairs,
Office of Management and Budget, Washington DC 20503 (Attention: Desk
Officer for the Federal Energy Regulatory Commission), FAX: (202) 395-
5167.
III. Discussion
A. Overview and Objectives of the Proposed Rule
Section 4(a) of the Natural Gas Act (NGA) requires that any rate
charged by a natural gas company must be ``just and reasonable.''2
In order to aid the Commission in establishing whether a change in a
rate meets the statutory standard, section 4 of the NGA grants
authority to the Commission to establish procedures for the review of
proposed changes. Section 4(c) of the NGA requires that a natural gas
company file proposed changes in rates with the Commission thirty days
prior to the proposed effective date.3 The Commission may suspend
the effectiveness of the proposed changes to that rate for up to five
months, permit the changed rates to take effect subject to refund, and
may order a hearing to determine the lawfulness of the proposed
rates.4 At such hearing, the company bears the burden of proof
that the proposed changed rates are just and reasonable. Part 154
currently imposes specific filing and reporting requirements on
jurisdictional natural gas companies in order for the Commission to
fulfill its statutory review functions.
\2\15 U.S.C. 717c(a).
\3\15 U.S.C. 717c(d).
\4\15 U.S.C. 717(c).
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In this proceeding, the Commission proposes a major overhaul of its
regulations governing natural gas company filing and reporting
requirements. The proposed new part 154 incorporates both basic
``housekeeping'' changes to eliminate obsolete language and sections,
and substantive changes to update the regulations to reflect the many
developments that have taken place in the natural gas industry since
the regulations were first promulgated.
The proposed part 154 represents the reorganization, rewriting,
updating, modification, consolidation, and pruning of the current
regulations. The changes provide for more useful and less burdensome
data filed in electronic format; a schedule by schedule revision of the
current Sec. 154.63 filing requirements for an NGA section 4(e) general
rate case; and, new filing requirements for initial rates and various
limited section 4 filings, miscellaneous tariff change filings, and
cost tracking filings.
1. Organization and Editorial Changes
Proposed Part 154--Rate Schedules and Tariffs has been reorganized
into subparts: Subpart A--General Provisions and Conditions; Subpart
B--Form and Composition of Tariff; Subpart C--Procedures for Changing
Tariffs; Subpart D--Material to be Filed With Changes; Subpart E--
Limited Rate Changes; Subpart F--Refunds and Reports; Subpart G--Other
Tariff Changes.
The revised part 154 is organized in such a way that the filing
requirements are cumulative. That is, all filings must meet the
requirements of Subpart A even if no other subpart applies. All tariff
sheets or executed service agreements must conform to the requirements
of Subpart B. Changes to tariff sheets or executed service agreements,
whether additions or modifications, must conform to the requirements of
Subpart B and comply with the filing requirements of Subpart C.
Additional filing or reporting requirements applicable to specific
types of filings fall under Subparts D through G.
The entire part 154 has been edited for clarity and to remove
outdated references. For example all references to filing fees have
been removed because fees are no longer required. Also, the current
regulations contain some sections which have never been updated and
refer to the Commission as the ``FPC'' or direct the applicant to
comply with sections that have been removed. The Commission proposes
appropriate editorial revisions to these sections.
Some current sections contain provisions on several different
matters and, for the sake of clarity, have been broken out into several
smaller sections. For example, the provisions of current Sec. 154.63
are proposed to be redistributed throughout the proposed part 154.
Current Sec. 154.38(d)(5) and (6) deal with the substantive rules for
obtaining rate treatment for research, development, and demonstration
costs (RD&D) and annual charge adjustment (ACA) expenditures,
respectively. These sections are proposed to be moved to a separate
subpart and revised.
Many provisions the Commission proposes to redraft to reflect
prevalent practice in the industry. For example, proposed Sec. 154.207
formally adds to the regulations the requirement that the company must
serve notice upon its customers. Proposed Sec. 154.208 sets out a new
form of notice to reflect current practice. Proposed Sec. 154.107
formalizes the general practice of providing a detailed statement of
rates and charges in a particular location in the tariff. Proposed
Sec. 154.107(b) requires rates to be stated in terms of thermal units
instead of units of volume. Proposed Sec. 154.4 provides that any
filing must be on electronic media and proposed Sec. 154.2(d) allows
mailing to customers and state commissions to be accomplished either
through electronic media or traditional methods.
2. Substantive Changes
The Commission is proposing changes to create filing requirements
that reflect the current service regulations that mandate unbundled
pipeline sales and open-access transportation of natural gas. The
primary objectives of the substantive changes are to update the filing
and reporting requirements to reflect restructured services and
operations, streamline rate case processing by receiving important
information earlier in the process, and remove outdated requirements.
The Commission does not intend to propose changes in its substantive
rate policies in this rulemaking, but rather to bring its filing
requirements and procedures up to date to match its current substantive
policies. [[Page 3113]]
As a result of Order No. 636, virtually all of a pipeline's
services are covered by a blanket certificate issued under section 7 of
the NGA and pursuant to part 284 of this chapter. As a practical
matter, this means that filings for changes in transportation services
or new services generally will be treated as tariff filings under
section 4 of the NGA; not certificate amendment applications under
section 7. Therefore, the Commission must act within 30 days of filing
and can suspend the changes for no more than five months. This usually
does not leave sufficient time to complete a full hearing that involves
extensive discovery. Therefore, it is important that filings contain as
full an explanation of the rate or tariff change as possible.
Currently, when a pipeline proposes a rate increase its customers
routinely ask for a hearing and the rates are routinely suspended. When
the issues are clear and the parties committed to rapid closure, the
hearing process need not take an inordinate length of time. The time
required to complete a hearing and ready the case for decision is
affected by a variety of factors including the scope of issues set for
hearing, the scope of discovery needed, and the progress of settlement
discussions. The proposed filing requirements would improve the support
of a pipeline's filing, reduce discovery needs by all parties, and
facilitate more rapid settlement or adjudication of pipeline rate
proposals. More complete support of rate filings would enable the
Commission to speed the processing of rate cases by resolving as many
issues as possible in the suspension order.
The proposed filing requirements are intended to permit parties to
address the important issues more quickly. For example, pipelines
currently file their Statement P testimony 15 days after filing the
rate proposal. The Commission's experience is that Statement P provides
the most comprehensive description of the proposed change. The proposed
rule would require Statement P to be filed concurrently with the rate
case so as to make a more complete explanation of the rate proposal
available at the outset. To achieve its intended purpose of expediting
the hearing, Statement P must serve as the applicant's complete case-
in-chief not a mere description of proposed rates.
One of the most time consuming aspects of the hearing process is
discovery. Parties must often resort to discovery to obtain an adequate
explanation of the pipeline's rate proposals. The Commission proposes
to expand the filing requirements in certain areas so that discovery
can be reduced, and eliminate other data that are not being used by the
parties. Therefore, though the burden on filing companies to provide
information in the first submittal is increased, the net burden remains
relatively unaffected because the only change is in the timing of the
submission.
The current approach to rate regulation sets an annual revenue
requirement based on operating and capital costs occurring during a
test period adjusted for known and measurable changes expected to occur
by the time suspended rates take effect. Rates are generally designed
to recover the required revenue based on contract capacity entitlements
and projected annual volumes. The proposed filing requirements have
been designed to obtain the information needed to justify rates under
this cost-of-service method. However, the Commission has been receiving
increasing numbers of rate filings in which the pipeline seeks to
justify its rates on a basis other than the traditional cost-of-service
method.
However, the Commission also recognizes that the significant
changes in the industry over the last decade have also heightened
interest in the industry in the prospect for non-cost-based rate
proposals. In the past several years, the Commission has processed on a
case-by-case basis proposals that are not necessarily confined to a
traditional revenue requirement. For example, the Commission has
approved market-based rates for storage services in several
cases.5 The Commission plans to continue the case-by-case
evaluation of new filings. However, in the process of developing
specific new filing requirements in this proceeding, the Commission has
concluded that it should also begin a more comprehensive examination of
different ratemaking standards and methodologies. These might include,
for example, market-based rates or incentive rates. Among other things,
the Commission must consider the appropriate criteria to evaluate such
proposals, to ensure consistency with the just and reasonable standard,
and to develop filing requirements for the information that would be
needed to justify those rates. Such alternative rate designs may
provide customers and pipelines with needed flexibility as the market
continues to evolve. The Commission, therefore, will move forward with
an initiative in the very near future in which it will explore the
criteria and filing requirements that could be employed to achieve non-
cost based rates that also meet the ``just and reasonable'' standard of
the NGA. The Commission will not commence such a proceeding here since
the instant rulemaking is limited to filing and reporting requirements
for rates justified under the traditional cost-of-service method.
\5\E.g., Avoca Natural Gas Storage, 68 FERC 61,045 (1994); Koch
Gateway Pipeline Co., 66 FERC 61,385 (1994); Bay Gas Storage Co.,
Ltd., 66 FERC 61,354 (1994); Petal Gas Storage Co., 64 FERC 61,190
(1993); Richfield Gas Storage System, 59 FERC 61,316 (1992).
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Certain regulations are, as a practical matter, no longer of
general interest. The Commission proposes to remove them from the
general regulations. The regulations concerning Research, Development,
and Demonstration expenses (RD&D) for example, are currently a lengthy
and cumbersome part of Sec. 154.38. These regulations were originally
developed to apply to all pipelines and to any number of RD&D
organizations. However, in practice, there is one predominant and
principal research organization, Gas Research Institute (GRI). Thus,
the Commission proposes to streamline the regulations, recognizing that
GRI is the principal research organization funded by the natural gas
industry.
The Commission proposes to remove the regulations governing
Purchase Gas Adjustments (PGAs) from the general regulations. As a
result of the restructuring of the industry under Order No. 636, most
pipelines have shed their traditional merchant function. Only two
natural-gas companies, Eastern Shore Natural Gas Company and West Texas
Gas, Inc., continue to pass through gas purchase costs under the PGA
regulations.6 The Commission proposes to require those two
natural-gas companies to incorporate all of the existing PGA regulatory
requirements applicable to them into their tariffs. The PGA regulations
will be removed from part 154. The Commission also proposes to require
the provisions governing PGAs in current Sec. 154.111 to be
incorporated into these companies' tariffs so that the section may also
be removed.
\6\These pipelines do not provide open access transportation
under part 284 of this chapter; and so, were not subject to
restructuring under Order No. 636.
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The Commission is proposing to delete current Sec. 154.201-213.
Those regulations apply primarily to shippers seeking to recover
charges incurred for the conditioning and transportation of Alaska
natural gas through the Alaska Natural Gas System (ANGTS) for sale in
the contiguous 48 states of the United States. Those provisions
establish the terms and conditions for a permanent [[Page 3114]] tariff
provision that a shipper may propose to adjust its rates semiannually
to flow through to its jurisdictional customers the jurisdictional
portion of changes its ANGTS charges. Alternatively, a shipper may
recover the jurisdictional portion of these charges through a cost-of-
service tariff approved by the Commission.
The Commission proposes to delete these regulations because the
ANGTS project has not been built as originally contemplated, and the
regulations are obsolete in light of the post-Order No. 636 unbundled
environment. Nonetheless, the Commission remains ready to facilitate
the construction of ANGTS, which Congress has found to be in the public
interest.7 Hence, if action is warranted in the future to
facilitate financing and progress on the ANGTS and the recovery of
ANGTS costs, the Commission will act expeditiously. What was stated in
Order No. 636-A applies here as well: ``nothing in the rule [Order No.
636] is intended to disturb the United States government's commitment
to the ANGTS prebuild.''8 Further, the Commission continues to
view the Northern Border prebuild segment as remaining subject to the
various agreements between the United States and Canadian governments
and subsequent findings in Commission orders certificating Northern
Border Pipeline Company's system.9 Removing these regulations is
not intended to have any effect on the ANGTS prebuild revenue stream.
\7\Alaska Natural Gas Transportation System Act, 15 U.S.C. 719-
719.
\8\Order No. 636-A, III FERC Stats. & Regs. Preambles 30,950 at
p. 30,674 (1992).
\9\Northern Border Pipeline Co., 63 FERC 61,289 (1993).
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3. Electronic Filing
The Commission recognizes that changes to these regulations and to
the forms in the companion notice of proposed rulemaking titled
``Revisions to the Uniform System of Accounts and to Forms and
Statements and Reporting Requirements for Natural Gas Companies''
necessitate modifications to the electronic formats for the affected
filings and forms. To ensure the widest possible input, the Commission
directs its staff to convene a technical conference to obtain the
participation of the industry and other users of the filed information
in designing the electronic filing requirements. By the time the
Commission issues a final rule in these companion rulemakings, the
Commission expects staff, with the participation of interested parties,
to have developed the changes needed to make the electronic filings
that would be required under the regulations proposed in these two
notices of proposed rulemaking. The Commission intends to move toward a
PC-based electronic filing system and away from mainframes. The
Commission intends to employ user friendly form-fill, word processing,
or spreadsheet application software as much as possible. If these
revisions are not complete by the time the Commission issues the final
rule, since the changes will make the current electronic formats
obsolete upon the adoption of revised filing requirements and forms,
the Commission would suspend collection of the formats for rate filings
subject to proposed Subpart D in electronic form, until new electronic
formats are devised.
The electronic tariff sheet formats will not be included in this
effort. The Commission has derived substantial benefit from the
electronic tariff sheet filings and proposes only modest changes to the
electronic tariff filing requirements. Those changes are attached as an
appendix and briefly discussed below.
B. The Revised Regulations
The proposed part 154 has a completely new organization from the
current regulations, and virtually every section has been changed in
some way. The text has been edited to remove outdated and incorrect
references, and rewritten in a more concise style. Although many filing
and reporting requirements have not been changed, they have been
relocated. The proposed regulations may be best understood by a
comparison to the current regulations they replace. Details of the
proposed regulations are provided below.
a. Subpart A--General Provisions and Conditions
i. Section 154.1 Application; obligation to file--The Commission
proposes to retain the description of the purpose of part 154 (current
Sec. 154.1(a)), which reflects the requirement of Section 4(c) of the
NGA that every natural gas company must file with the Commission, and
maintain for open inspection, its schedules and contracts.
The Commission proposes to delete outdated language (i.e., ``On or
after December 1, 1948''). The Commission proposes to remove the
electronic medium requirements from this paragraph and place them in
proposed Sec. 154.4.
The Commission proposes to require that any executed service
agreement which deviates in a material aspect from the form of service
agreement in the tariff must be filed with the Commission. (See also
discussion of proposed Sec. 154.112). This requirement conforms to
current Commission policy as set forth in Tennessee Gas Pipeline
Co.10 In that order, the Commission recognized that parties may
negotiate terms in their service agreements but indicated a preference
for all part 284 services to be conducted under the same terms and
conditions. The Commission clarified that if parties agree to terms
that in any way materially differ from the form of service agreement on
file, then the pipeline must file the agreement under NGA section 4.
\10\65 FERC 61,356 (1993); reh'g denied, 67 FERC 61,196
(1994).
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b. Section 154.2 Definitions
The Commission proposes to define terms of general applicability in
proposed Sec. 154.2. The Commission is proposing stylistic changes only
to definitions for: ``Rate Schedule,'' currently in Sec. 154.11,
``Contract,'' currently in Sec. 154.12, ``Service Agreement,''
currently in Sec. 154.13, and ``Tariff or FERC Gas Tariff,'' currently
in Sec. 154.14. ``Posting,'' currently in Sec. 154.16, has been defined
to allow the parties to agree to alternative methods of ``mailing''
such as electronic mail.
c. Section 154.3 Effective Tariff
The Commission proposes to describe the term ``Effective tariff''
in Sec. 154.3, currently Sec. 154.21. The proposed description
clarifies that a pipeline may not avoid filing for a rate change by
making the rate subject to an exception or condition, such as a
periodic rate change under a price index. At present this concept is
found in Sec. 154.38(d)(3).
d. Section 154.4 Electronic and Paper Media
Current Sec. 154.26 calls for 6 paper copies to cover the
Commission's internal distribution needs but allows electronic filing
as an exception. Proposed Sec. 154.4 requires electronic media filings
in addition to paper copies.
The proposed section consolidates in one place the Commission's
requirements with respect to electronic submittal of filings required
by part 154. Currently, these requirements are strewn throughout part
154, often redundantly.
The appendix to this notice of proposed rulemaking includes updated
electronic tariff filing formats as well as tariff pagination
guidelines.11 The [[Page 3115]] revised formats take into
consideration improvements in the FASTR software which reads the tariff
ASCII files submitted by the companies to the Commission.12 All
companies that have not yet restated their paper tariffs electronically
must do so on or before June 1, 1995.
\11\The appendix will not appear in the Code of Federal
Regulations. The formats for the electronic filing and paper copy
can be obtained at the Federal Energy Regulatory Commission,
Division of Public Information, Washington, DC 20426.
\12\On February 28, 1990, the Commission issued the ``Notice of
Tariff Retrieval System Software Availability,'' otherwise referred
to as the FASTR software package.
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e. Section 154.5 Incomplete Filings
Proposed Sec. 154.5 replaces current Sec. 154.15 with a description
of filing date based on Sec. 35.2(c) of the Commission's regulations
for public utilities under the Federal Power Act (16 U.S.C. 797(b)).
Proposed Sec. 154.5 provides that a document will be considered filed
on the date of receipt in the Office of the Secretary, if it is
complete and is not rejected. The Commission proposes to allow the
Director of the Office of Pipeline Regulation to notify a natural gas
company that its filing is incomplete within 15 days of receipt of the
document. Under this proposal, the date of receipt stamped by the
Secretary may not be the officially recognized filing date.
f. Section 154.6 Acceptance for Filing Not Approval
Proposed Sec. 154.6 would replace current Secs. 154.23 and 24. The
rejection language of Sec. 154.24 is amended and the reference to fees
is deleted.
g. Section 154.7 General Requirements for the Submission of a Tariff
Filing or Executed Service Agreement
The Commission proposes Sec. 154.7 as a new section setting forth
the content of a tariff filing or executed service agreement. In part,
proposed Sec. 154.7 reflects current Sec. 154.63(b)(1). Proposed
Sec. 154.7 concerns all filings of tariff sheets and executed service
agreements. In light of the short time period in which the Commission
and interested parties have to review the filing, several items have
been added to speed processing of the filing and minimize additional
requests for information. These include an expanded definition of the
reference to the authority under which the filing is made, addition of
the name and telephone number of an official able to respond to
questions regarding the filing, and clarification of the contents of
the statement of the nature, reasons, and basis for the filing.
h. Section 154.8 Informal Submission for Staff Suggestions
The Commission proposes Sec. 154.8 to replace current Sec. 154.25.
2. Subpart B--Form and Composition of Tariff
a. Section 154.101 Form. The Commission proposes Sec. 154.101 as
the replacement for current Sec. 154.32. The Commission is proposing to
eliminate the requirement that electronic media record format duplicate
the page size, borders, and margins of the paper copy. The electronic
filing requirements are in proposed Sec. 154.4. In addition, the
Commission proposes to eliminate the requirement of a binder.
b. Section 154.102 Title Page and Arrangement. The Commission
proposes Sec. 154.102 as the replacement for current Sec. 154.33. The
Commission proposes to eliminate the reference to Sec. 154.52, as
special exceptions are covered by proposed Sec. 154.112. The Commission
proposes to eliminate the requirement of a binder, and to require that
the numbering of sheets be as provided in the Tariff Sheet Pagination
Guidelines.13
\13\The guidelines and electronic and filing instructions for
tariff sheets may be obtained at the Federal Energy Regulatory
Commission, Division of Public Information, Washington, DC 20426.
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Currently, compliance with these guidelines is optional although
the Commission has required use of the pagination guidelines in
individual cases. Many companies have already voluntarily adopted the
use of the Commission's guidelines. The Commission proposes to make
these guidelines mandatory. The guidelines provide the only means to
ensure that tariff sheets are in the proper order in the Commission's
electronic database. The guidelines also provide the basic knowledge
necessary to create a sorting methodology for any party that wishes to
create a database. Most importantly, the guidelines help to create a
clear guide to the succession of tariff sheets.
c. Section 154.103 Composition of Tariff. The Commission proposes
Sec. 154.103 as the replacement for current Sec. 154.34. In recognition
of prevailing practice, the proposed section specifically requires that
the tariff set forth all the currently effective rates. The Commission
also proposes to delete the reference to special exceptions and change
the examples of classes of service to reflect the current prevalent
designations.
d. Section 154.104 Table of Contents. The Commission proposes
Sec. 154.104 as the replacement for current Sec. 154.35 with the
clarification that the table of contents must contain a list of the
sections of the general terms and conditions.
e. Section 154.105 Preliminary Statement. The Commission proposes
Sec. 154.105 as the replacement for current Sec. 154.36 with stylistic
changes only.
f. Section 154.106 Map. The Commission proposes Sec. 154.106 as
the replacement for current Sec. 154.37. The Commission proposes that
maps must be submitted on paper and updated to reflect major changes.
The proposed section states a preference for zones to be displayed on
separate sheets.
g. Section 154.107 Currently Effective Rates. The Commission
proposes new Sec. 154.107 to govern the tariff sheets setting forth the
natural gas company's currently effective rates. In part, this new
section would replace Sec. 154.38(d)(1) and (2) and would require rates
to be stated in thermal units, as is the prevalent practice, rather
than in units of volume.
h. Section 154.108 Composition of Rate Schedules. The Commission
proposes Sec. 154.108 as a replacement for current Sec. 154.38. Current
Sec. 154.38(d)(4), Refunds, is moved to proposed Sec. 154.501. Current
Sec. 154.38(d)(5), RD&D, is moved to proposed Sec. 154.401. Current
Sec. 154.38(d)(6), ACA expenditures, is moved to Sec. 154.402. Current
Secs. 154.38(d)(1) and (2) are revised and moved to proposed
Sec. 154.107. Current Sec. 154.38(d)(3) is moved to Sec. 154.3. Current
Sec. 154.38(e), minimum bill, is deleted.
i. Section 154.109 General Terms and Conditions. The Commission
proposes Sec. 154.109 as the replacement for current Sec. 154.39. The
company's discounting policies are added to the tariff.
j. Section 154.110 Form of Service Agreement. The Commission
proposes Sec. 154.110 as the replacement for current Sec. 154.40 with
the addition of receipt points as an item for insertion on the form
when appropriate.
k. Section 154.111 Index of Customers. The Commission proposes
Sec. 154.111 as a replacement for current Sec. 154.41, Index of
Purchasers, but with applicability specifically limited to natural gas
activities not subject to part 284 of this chapter. The Commission
proposes to expand the index of customers to include all firm
transportation services and contract demand for each customer for each
rate schedule. In the order issued in Tennessee Gas Pipeline Company's
restructuring proceeding,14 the Commission clarified that
Sec. 154.41 is not limited to the requirement to file sales-related
information. The changes proposed here make that interpretation
explicit. Some pipelines have provided contract demand information on a
[[Page 3116]] voluntary basis before this. The information has proven
valuable to the Commission in analyzing pipelines' filings and in
eliminating additional requests for information.
\14\Tennessee Gas Pipeline Company, 65 FERC 61,224 (1993).
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The Commission proposes that pipelines that offer services under
part 284 of this chapter, exclusively or in addition to services
authorized under part 157 of this chapter, comply with the requirements
proposed in the companion rulemaking instead of this provision. In the
companion rulemaking, the Commission is proposing that pipelines
providing service pursuant to part 284 of this chapter, provide an
index of customers on the electronic bulletin board (EBB). The
Commission proposes, as an interim measure, to require pipelines
providing transportation service under part 284 to comply with the non-
electronic index of customers requirements as set forth in Sec. 154.111
until the electronic index is implemented.
l. Section 154.112 Exception to Form and Composition of Tariff.
The Commission proposes Sec. 154.112 as a replacement for current
Sec. 154.52 with the deletion of those paragraphs dealing with the sale
of gas or purchased gas cost tracking. Because the requirements of
proposed Sec. 154.101 (Form) and Sec. 154.102 (Title page and
arrangements) are applicable, the proposed Sec. 154.112 does not refer
to those matters. Proposed Sec. 154.112 specifies that special rate
schedules for service under part 157 of this chapter would be included
in Volume No. 2 and that non-conforming contracts for service under
part 284 of this chapter would be included in Volume No. 1.
3. Subpart C--Procedures for Changing Tariffs
a. Section 154.201 Filing Requirements. The Commission proposes
Sec. 154.201 as a replacement for current Sec. 154.63(b)(1)(v), Marked
Versions of Tariff Changes, and current Sec. 154.63(e)(4), Workpapers
and Supporting Data. The intent of this proposed regulation is to
ensure that any mathematical calculations are complete and logically
follow from the first calculation to the last; so that, anyone
attempting to recreate the calculations can do so, and to ensure that
any numbers that are not directly from the company's source documents
are explained.
Other parts of current Sec. 154.63 are revised and distributed
elsewhere in proposed part 154 (discussed supra).
b. Section 154.202 Filings To Initiate a New Rate Schedule. The
Commission proposes Sec. 154.202 as the replacement for current
Sec. 154.62. The proposed section does not apply to initial executed
service agreements. Very little data is currently required to support
an initial rate schedule or executed service agreement. Because many
services are now provided under blanket authorizations, there is no
review prior to the tariff filing. Thus, the current filing
requirements are no longer consistent with the needs of the Commission
for reviewing new rate schedules. The proposed section relates to the
requirements for a new rate schedule under the blanket authority
granted under part 284 of this chapter as well as to other initial
filings.
c. Section 154.203 Compliance Filings. Section 154.203 is a
proposed new section dealing with filings to comply with a Commission
order. Filings made to comply with Commission orders must include only
those changes required to comply with the order. Such compliance
filings must not be combined with other rate or tariff change filings.
A compliance filing that includes other changes or that does not comply
with the applicable order in every respect may be rejected.
d. Section 154.204 Changes Related to Suspended Tariffs, Executed
Service Agreements or Parts Thereof. The Commission proposes
Sec. 154.204 as the replacement for current Sec. 154.66. The proposed
change adds two exceptions to the ban on tariff filings during a
suspension period. The exceptions are ``changes made under previously
accepted tariff provisions permitting periodic limited rate changes''
and ``accepted limited rate changes.'' Proposed Sec. 154.204 recognizes
that the Commission allows periodic limited rate changes pursuant to
accepted tariff provisions and ACA and GRI surcharge changes to take
place during the period of suspension. This reflects current Commission
policy.
e. Section 154.205 Motion To Place Suspended Rates Into Effect.
The Commission proposes Sec. 154.205 as the replacement for current
Sec. 154.67. Current Sec. 154.67(b), Reports, is deleted. The proposed
section requires that, when rates have been suspended for more than a
minimal period and the Commission has ordered changes or the rates
include costs of facilities that are not in service, the motion to
place suspended tariff sheets into effect must be filed not less than
30 days nor more than 60 days prior to the date the sheets are to take
effect. This will allow the Commission sufficient time to ensure
compliance with its orders and rules before the rates take effect at
the end of the suspension period. A motion is not required in all
circumstances; only where the Commission has ordered changes or the
rates include facilities that are not in service. Further, if the rates
have been suspended for a minimal period, they will go into effect
without a motion, as has been the Commission practice.
f. Section 154.206 Notice Requirements. The Commission proposes
Sec. 154.206 as the replacement for current Sec. 154.22 and
Sec. 154.51. The proposed section applies only to proposed changes.
Reference to Sec. 154.5, which is no longer in part 154, is removed.
g. Section 154.207 Service on Customers and Other Parties. The
Commission proposes new Sec. 154.207 to formally require the filing
company to serve its customers and state regulatory commissions on or
before the filing date. The Commission invites comments on whether the
informational needs of customers and state regulatory commissions would
be adequately fulfilled if the filing company was only required to
serve the transmittal letter and provide the rest of the filing upon
request. Some pipelines have used this procedure recently to minimize
the costs of reproduction and mailing where their lists of shippers are
quite large.
h. Section 154.208 Form of Notice for Federal Register. The
Commission proposes Sec. 154.208, as the replacement for current
Sec. 154.28. The modified form reflects current practice. The
Commission invites comments on whether the Federal Register notice is
useful and should be retained in addition to the Commission's
electronic notice.
i. Section 154.209 Protests, Interventions and Comments. The
Commission proposes Sec. 154.209 as the replacement for current
Sec. 154.27. The intervention, comment, and protest periods are
proposed to be standardized as has been the practice with oil pipeline
tariff filings. Interventions, comments, and protests must be filed
within 10 days of the filing date and comments must be filed at the
same time as interventions and protests.
The Commission intends to continue the practice of liberally
granting motions for late intervention in the early stages of a
proceeding.
4. Subpart D--Material To Be Filed With Changes
a. Section 154.301 Changes in Rate Schedules, Forms of Service
Agreements, or the General Terms and Conditions. Proposed Sec. 154.301
provides distinct requirements for filings to change rate schedules,
forms of service agreements, or the general terms and conditions of a
tariff. Such [[Page 3117]] filings must explain the necessity for the
change and the impact on existing customers.
b. Section 154.302 Changes in Rates. Proposed Sec. 154.302
establishes that proposed subpart D pertains to rate change filings
under the cost-of-service methodology; i.e., all rate change filings
except those filed under subparts E, F, G, H, and I. The Commission
proposes subpart D to be applicable to both rate increase and decrease
filings and proposes to eliminate special filing requirements for
``minor pipelines.'' The Commission proposes Sec. 154.302(c) as the
replacement for current Sec. 154.63(e)(1). Minor rate increase filings,
as now covered by Sec. 154.63(b)(4), and rate decreases have reduced
filing requirements under proposed Sec. 154.314. In addition, the
Commission proposes that changes other than in rate level be made under
subpart G, discussed supra.
c. Section 154.303 Previously Submitted Material. The Commission
proposes Sec. 154.303 as the replacement for current Sec. 154.63(c)(1)
and (2). A current FERC Form No. 2 must accompany the filing.
d. Section 154.304 Test Periods. The Commission proposes
Sec. 154.304 as a replacement for current Sec. 154.63(e)(2)(i) and
(ii). The section has been completely rewritten. The Commission
proposes to clarify that the pipeline must remove from its rates moved
into effect the cost of any facilities not certificated (where a
certificate is required) and in service as of the end of the test
period.
e. Section 154.305 Format of Statements, Schedules, Workpapers,
and Supporting Data. The Commission proposes Sec. 154.305 as the
replacement for current Sec. 154.63(c)(3) and Sec. 154.63(e)(4). The
Commission proposes to require a narrative explanation of each proposed
adjustment to base period actual volumes and costs.
f. Section 154.306 Tax Normalization. The Commission proposes
Sec. 154.306 to replace current Sec. 154.63a with revisions to clarify
the section's applicability. Pipelines will continue to be required to
use tax normalization to compute the income tax component of cost-of-
service and to adjust rate base by accumulated deferred income taxes
related to jurisdictional activities.
g. Section 154.307 Cash Working Capital. The Commission proposes
Sec. 154.307 to replace current Sec. 154.63b.
h. Section 154.308 Joint Facilities. The Commission proposes
Sec. 154.308 as the replacement for current Sec. 154.63(e)(3) with
stylistic changes.
i. Section 154.309 Representation of Chief Accounting Officer.
Proposed Sec. 154.309 replaces current Sec. 154.63(e)(5) with only
stylistic changes.
j. Section 154.310 Incremental Expansions. Proposed Sec. 154.310
requires separate statements and schedules for incremental facilities,
including those with Commission imposed at-risk provisions. In some
cases, pipelines maintain independent rate schedules (incremental
rates) that are based on the costs of specific facilities. Separate
statements and schedules for such facilities need to be provided to
permit a proper evaluation of the rates based on the costs of those
facilities. When pipelines have been unable to fully subscribe certain
construction projects, the Commission has permitted construction to go
forward with the pipeline placed at-risk for recovery of the
unsubscribed capacity. Separate statements and schedules for at-risk
facilities need to be provided so that the Commission can compare the
revenue generated from the use of the facilities with the cost of the
facilities, and determine whether to remove the at-risk condition.
k. Section 154.311 Zones. Proposed Sec. 154.311 requires a cost
breakdown by zone if the pipeline maintains records of costs by zone.
l. Section 154.312 Updating of Statements. The Commission proposes
to require certain Statements and Schedules to be updated, quarterly,
for each month of the test period. Under this provision, the last
update would be one month after the end of the test period.
m. Section 154.313 Composition of Statements. The Commission
proposes Sec. 154.313 as the replacement for current Sec. 154.63(f)
with revisions to the statements and schedules as discussed below. Many
changes are self explanatory or merely editorial and are not discussed
here.
In proposed Schedule C-1, End of Base Period Plant Functionalized,
the Commission proposes to (1) no longer list storage facilities as
``underground'' or ``local'' and (2) require the showing of plant in
service by functional classifications.
Proposed Schedule C-2, Plant in Service as Adjusted, requires the
test year adjusted plant in service to be set out by function.
Proposed Schedule C-3 shows, for Account Nos. 106 and 107, a list
of work orders claimed in the rate base.
Proposed Schedule D-1 requires actual end of base period
depreciation, depletion, and amortization by functional
classifications.
Proposed Schedule D-2 requires projected end of test year
depreciation, depletion, and amortization by functional
classifications.
Proposed Statement F-2 revises and clarifies the information
required with respect to the claimed overall rate of return.
The Commission proposes to remove current Statement F-5.
Proposed Statement G, Revenues, Credits, and Billing Determinants,
replaces current Statement G (Gas operating revenues and sales volumes)
to reflect the need for complete information on all jurisdictional
services. The sixth paragraph of current Statement G(e), dealing with
credits, would be moved to Statement G. The Commission proposes to
require the allocated GSR component of IT rates to be unbundled and
treated as a separate component for rate case filing purposes in order
to better compare and reconcile the cost-of-service to revenues.
Proposed Schedule G-1, Base Period Revenues, requires actual
revenues for all services and customers rather than solely sales
revenues, as in present Schedule G(a), or solely aggregate
transportation revenues, as in present Schedule G(c). The proposed
Schedule G-1 also requires (1) identification of revenues by customer,
by rate schedule, by contract, by month and by billing determinant (not
adjusted for discounting) similar to present Schedule G(e) fifth
paragraph, (2) separate identification of revenues for short-term firm
transportation services, (3) capacity release information, (4) an
identification of affiliated customers, and (5) an identification of
rate schedules where revenues are credited as in present Schedule G(c).
The Commission proposes Schedule G-2, Adjustment Period Revenues,
with information similar to that required in proposed Schedule G-1.
The Commission proposes Schedule G-3, a description of adjustments
to the base period, as a replacement for current Schedule G(e) third
paragraph. The Commission proposes Schedule G-3 in order to require a
quantification of the impact of each proposed change rather than
providing only the throughput and contract level differences. The
Commission believes this requirement is necessary in order for a
pipeline to meet its burden of proof.
The Commission proposes Schedule G-4, At-risk Revenue, to compare
revenues generated by ``at-risk'' facilities to the cost of those
facilities, as specified in Sec. 154.310.
The Commission proposes Schedule G-5, Other Revenues, to collect
revenue data regarding the sale of products [[Page 3118]] extracted
from natural gas and other activities reported in Account Nos. 490-495.
New requirements to quantify and explain changes to base period actuals
and provide information about releases, penalties, cash outs, other
imbalances, and exit fees are incorporated in this schedule. Revenues
from miscellaneous services must be reflected in Account No. 495, as is
currently required. Further, the pipeline must explain the
circumstances relating to revenues from ``special'' types of ``X'' rate
schedules. Revenues from the release of Account No. 858 capacity must
be reflected as a credit to Account No. 858 in both Schedule G-5 and
the proposed Schedule I-4.
The Commission proposes Schedule I-1, Functionalization of Cost of
Service, to replace current Statement I (Allocation of overall cost of
service). The jurisdictional and nonjurisdictional sales allocation is
eliminated as no longer needed.
The Commission proposes Schedule I-2(i) and (ii) as a replacement
for present Schedule I-2. Proposed Schedule I-2(iii) requires an
explanation of changes in classification from the currently effective
rates. This information is required by current Schedule K-2, but is
often difficult to distinguish from other information.
The Commission proposes Schedule I-3, Allocation of Cost-of-
Service, to replace current Schedule J. Schedule I-3(ii) bridges the
gap between the cost of service and rates. The information required is
now filed under current Schedule K-1. Proposed Schedule I-3(ii) follows
a more logical order. It also recognizes that there are often several
allocation steps before rates are actually calculated. Proposed
Schedule I-3(iii) requires the formulae and allocation determinants.
Proposed Schedule I-3(iv) requires an explanation of any changes from
the current methodology as is required under current Schedule K-2.
The Commission proposes Schedule I-4, Transmission and Compression
of Gas by Others (Account No. 858), to replace current Schedule I-4.
The proposed revisions reflect current operations. Proposed Schedule I-
4(i) requires information on the expiration date of each contract with
an upstream pipeline. This will provide the Commission with information
about the status of contracts. Proposed Schedule I-4(iii) requires the
pipeline to report monthly usage volumes and monthly revenues. Proposed
Schedule I-4(v) requires minimal information about capacity release. It
does not request any information on the identity of the contracting
party. The information on revenues for releases is necessary to ensure
that the pipelines' customers that pay the Account No. 858 costs
receive a credit for revenue from capacity releases made by the
pipeline of this upstream capacity.
Current Schedule I-5, requiring information on meters, is deleted.
Proposed Schedule I-5, Three-day peak deliveries, replaces current
Schedule I-6 and clarifies that data on deliveries must be by customer
by rate schedule. Proposed Schedule I-5 also requires a breakout by
zone. Current Schedule I-6 requires information on deliveries to non-
jurisdictional customers. Current Schedule I-6 requires information on
storage withdrawals, line pack fluctuations and temperature. Proposed
Schedules I-5 (iii), (iv), and (v) require the same information.
However, proposed Schedule I-5(iii) requires that storage be broken out
by field and between contract storage and system use. This information
was not needed when pipelines were primarily in the sales business;
however, since storage has been unbundled and the pipelines can only
retain storage for operational purposes, more detail is necessary in
order to examine how storage is used at peak times.
The Commission proposes Schedule I-6, Gas Balance, to replace
current Schedule I-7 with the deletion of that schedule's last
sentence.
The Commission proposes Statement J, Comparison and Reconciliation
of Estimated Revenues With Cost-of-service, as a replacement for
current Statement K. Proposed Statement J will provide the same type of
comparison as the current schedule, except that it specifically states
that Schedule G-2 must be compared to Statement I. It also requires
surcharges to be reflected and recognizes that they are not derived
from the cost of service, but are jurisdictional revenues.
The Commission proposes new Schedule J-1, Summary of Billing
Determinants, to help correlate the volumes in proposed Schedule G to
the volumes used to develop rates.
The Commission proposes Schedule J-2, Derivation of Rates, to
replace current Schedule K-1. Proposed J-2 more clearly specifies what
information is required and requires the costs and billing determinants
to be cross-referenced. Proposed Schedule J-2(iii) requires the same
information as current Schedule K-2.
xiii. Section 154.314 Schedules for Minor Rate Changes
The Commission proposes that the filing burden for minor rate
increases and rate decreases be less than other rate changes. Minor
rate increases usually relate to a few schedules and are designed to
bring such schedules into harmony with general tariff policy, to
eliminate inequities, and to achieve other formal adjustments, in cases
where any increase in revenue is subordinate to some other purpose.
They include changes that are not designed to provide general revenue
increases such as to offset increased costs or otherwise achieve a fair
return on the overall jurisdictional business. The Commission proposes
that increases in rates or charges which, for the test period, do not
exceed the smaller of $1,000,000 or 5 percent of the revenues under the
jurisdiction of the Commission will be considered minor. A change in
rate level, no part of which directly or indirectly results in any
increased charge to a customer or class of customers, will also be
considered a minor rate change.
xiv. Section 154.315 Other Support for a Filing
Proposed Sec. 154.315 provides that any company filing for a rate
change is responsible for preparing prior to filing, and maintaining,
workpapers sufficient to support the filing. In addition to the
workpapers, certain other material, related to the test period, must be
provided such as copies of monthly financial reports prepared for
management purposes and copies of accounting analyses of balance sheet
accounts.
6. Subpart E--Limited Rate Changes
i. Section 154.401 RD&D Expenditures. The Commission proposes
Sec. 154.401 to replace current Sec. 154.38(d)(5).
ii. Section 154.402 ACA Expenditures. The Commission proposes
Sec. 154.402 to replace current Sec. 154.38(d)(6).
iii. Section 154.403 Periodic Rate Adjustments. The Commission
proposes new Sec. 154.403 to govern the passthrough on a periodic basis
of a single cost item or revenue item not otherwise covered by subpart
E, such as remaining purchased gas adjustment mechanisms, Fuel Loss and
Unaccounted-For, and transition cost filings. These new regulations are
consistent with current Commission policy governing these filings and
generally reflect currently effective tariff provisions.
The requirements of this section are subdivided into two parts. The
initial part sets forth the minimum general requirements the Commission
proposes a pipeline to meet if it proposes, or the Commission requires,
a periodic [[Page 3119]] passthrough mechanism in the future.
Significant among the proposed requirements of this section is the
requirement to include a sample calculation in the tariff provision
governing the periodic rate change methodology. This sample calculation
will assist the Commission and interested parties in understanding the
proposal and ensure that the tariff language adequately explains the
calculation steps. Further, it will provide a template for future
filings under the tariff provision.
The general requirements portion of section 154.503 also includes
the requirement that all periodic rate change mechanisms include a
description of the timing and methodology of the adjustments, including
a description of all mathematical calculations. No steps should be
excluded. Given the numbers from the source documents, anyone reading
the tariff should be able to arrive at the rate component by following
the steps described in the tariff.
The second portion of proposed section 154.503 is devoted to the
information to be submitted with each filing. The filings should
contain working papers which show the calculations described by the
tariff. The Commission proposes to collect sufficient supporting
calculations to show a clear path from the source data to the rate
component.
7. Subpart F--Refunds and Reports
i. Section 154.501 Refunds. The Commission proposes Sec. 154.501
to replace current Sec. 154.67(c). The refund carrying charge rule,
currently Sec. 154.38(d)(4), is proposed to apply to all refunds. The
proposed section reflects current Commission policy.
The Commission proposes to add a requirement for refunds of the
pipeline to be made within 60 days to ensure refunds are disbursed on a
timely basis. Refunds received by the pipeline must be disbursed within
30 days of receipt. This period of time should be adequate to disburse
a refund.
Proposed Sec. 154.501(c) is added to reflect current Commission
policy with respect to supplier refunds which apply to the period
during which the company had a purchased gas adjustment clause in its
tariff. Instructions regarding the contents of a refund report are
added to provide guidance.
ii. Section 154.502 Reports. The Commission proposes new
Sec. 154.502 to require that the tariff include information about
reports required by the Commission.
8. Subpart G--Other Tariff Changes
i. Section 154.601 Change in Executed Service Agreement. The
Commission proposes Sec. 154.601 to replace current Sec. 154.63(d)(2).
The proposed section concerns executed service agreements ``on file
with the Commission'' and does not refer to ``well names.''
ii. Section 154.602 Cancellation or Termination of a Tariff,
Executed Service Agreement or Part Thereof. The Commission proposes
Sec. 154.602 as the replacement for current Sec. 154.64. The proposed
section does not require sales information. It does require a list of
the affected customers and the contract demand under the service to be
canceled.
iii. Section 154.603 Adopting of a Tariff by a Successor. The
Commission proposes Sec. 154.603 as the replacement for current
Sec. 154.65. The proposed section concerns adopted tariffs or contracts
``on file with the Commission'' as opposed to any tariff or contracts.
IV. Regulatory Flexibility Act Certification
The Regulatory Flexibility Act (RFA)\15\ requires agencies to
prepare certain statements, descriptions, and analyses of proposed
rules that will have a significant economic impact on a substantial
number of small entities. The Commission is not required to make such
analyses if a rule would not have such an effect.
\15\5 U.S.C. 601-612.
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The Commission does not believe that this rule will have such an
impact on small entities. Most filing companies regulated by the
Commission do not fall within the RFA's definition of small entity.\16\
Further, the filing requirements of small entities are reduced by the
rule. Therefore, the Commission certifies that this rule will not have
a significant economic impact on a substantial number of small
entities.
\16\5 U.S.C. 601(3), citing to section 3 of the Small Business
Act, 15 U.S.C. 632. Section 3 of the Small Business Act defines a
``small-business concern'' as a business which is independently
owned and operated and which is not dominant in its field of
operation.
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V. Environmental Statement
The Commission has excluded certain actions not having a
significant effect on the human environment from the requirement to
prepare an environmental assessment or an environmental impact
statement.\17\ No environmental consideration is raised by the
promulgation of a rule that is clarifying, corrective, or procedural or
that does not substantially change the effect of legislation or
regulations being amended.\18\ The instant rule changes the information
to be filed, and the manner by which that information is filed, with
the Commission but does not substantially change the effect of the
underlying legislation or the regulations being replaced or revised.
Accordingly, no environmental consideration is necessary.
\17\18 CFR 380.4.
\18\18 CFR 380.4(a)(2)(ii).
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VI. Information Collection Statement
The Office of Management and Budget's (OMB) regulations\19\ require
that OMB approve certain information and recordkeeping requirements
imposed by an agency. The information collection requirements in this
proposed rule are contained in the following:
\19\5 CFR 1320.13.
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FERC Form 542 ``Gas Pipeline Rates: Initial Rates, Rate Change and
Rate Tracking'' (1902-0070); FERC Form 542A Tracking and Recovery of
Alaska Natural Gas Transportation System'' (1902-0129); FERC Form 543
``Gas Pipeline Rates: Rate Tracking, Formal Rates'' (1902-0152); FERC
Form 544 ``Gas Pipeline Rates: Rate Change, Formal Rates'' (1902-0153);
FERC Form 545 ``Gas Pipeline Rates: Rate Change, Nonformal Rates''
(1902-0154); FERC Form 546 ``Certificated Rate Filings: Gas Pipeline
Rates'' (1902-0155); and, FERC Form 547 Gas Pipeline Rates: Refund
Report Requirements'' (1902-0084).
The Commission, in this proposed, rule intends to modernize its
regulations to reflect the current regulatory environment that it
instituted with Order No. 636 and the restructuring of the natural gas
industry. Specifically, the Commission intends to replace its
regulations in part 154 to focus on transportation services instead of
pipeline sales activities. The proposed filing requirements will
improve the internal support of a pipeline's filing, reduce the
discovery process in rate hearings for all parties and facilitate more
rapid settlement or adjudication of pipeline rate proposals. The
Commission's Office of Pipeline Regulation uses the data in its various
rate proceedings to review rate and tariff changes by natural gas
companies for the transportation of gas and for general industry
oversight under the Natural Gas Act. The Commission's Office of
Economic Policy also uses these data in its analysis of interstate
natural gas pipelines.
The Commission is submitting to the Office of Management and Budget
a notification of these proposed collections of information. Interested
persons may obtain information on [[Page 3120]] these reporting
requirements by contacting the Federal Energy Regulatory Commission,
941 North Capitol Street, NE., Washington, DC 20426 [Attention: Michael
Miller, Information Services Division, (202) 208-1415]. Comments on the
requirements of this rule can be sent to the Office of Information and
Regulatory Affairs of OMB, Washington, D.C. 20503, (Attention: Desk
Officer for Federal Energy Regulatory Commission) FAX: (202)395-5167.
VII. Public Comment Procedures
The Commission invites all interested persons to submit written
comments on this proposal. An original and 14 copies must be filed with
the Commission by April 13, 1995. Comments must refer to Docket No.
RM95-3-000 and be submitted to the Office of the Secretary, Federal
Energy Regulatory Commission, 825 North Capitol Street, NE., Washington
DC 20426.
All written submissions will be placed in the Commission's public
file and will be available for public inspection, during regular
business hours, at the Commission's Public Reference Section, Room
3104, 941 North Capitol Street, NE., Washington DC 20426.
List of Subjects in 18 CFR Part 154
Natural gas companies, Rate schedules and tariffs.
By direction of the Commission.
Lois D. Cashell,
Secretary.
For the reasons set out in the preamble, 18 CFR part 154 is
proposed to be revised to read as follows.
PART 154--RATE SCHEDULES AND TARIFFS
Subpart A--General Provisions and Conditions
Sec.
154.1 Application; obligation to file.
154.2 Definitions.
154.3 Effective tariff.
154.4 Electronic and paper media.
154.5 Incomplete filings.
154.6 Acceptance for filing not approval.
154.7 General requirements for the submission of a tariff filing or
executed service agreement.
154.8 Informal submission for staff suggestions.
Subpart B--Form and Composition of Tariff
154.101 Form.
154.102 Title page and arrangement.
154.103 Composition of tariff.
154.104 Table of contents.
154.105 Preliminary statement.
154.106 Map.
154.107 Currently effective rates.
154.108 Composition of rate schedules.
154.109 General terms and conditions.
154.110 Form of service agreement.
154.111 Index of customers.
154.112 Exception to form and composition of tariff.
Subpart C--Procedures for Changing Tariffs
154.201 Filing requirements.
154.202 Filings to initiate a new rate schedule.
154.203 Compliance filings.
154.204 Changes related to suspended tariffs, executed service
agreements, or parts thereof.
154.205 Motion to place suspended rates into effect.
154.206 Notice requirements.
154.207 Service on customers and other parties.
154.208 Form of notice for Federal Register.
154.209 Protests, interventions, and comments.
Subpart D--Material to be Filed With Changes
154.301 Changes in rate schedules, forms of service agreements, or
the general terms and conditions
154.302 Changes in rates.
154.303 Previously submitted material.
154.304 Test periods.
154.305 Format of statements, schedules, workpapers and supporting
data.
154.306 Tax normalization.
154.307 Cash working capital.
154.308 Joint facilities.
154.309 Representation of chief accounting officer.
154.310 Incremental expansions.
154.311 Zones.
154.312 Updating of statements.
154.313 Composition of statements.
154.314 Schedules for minor rate changes.
154.315 Other support for a filing.
Subpart E--Limited Rate Changes
154.400 Additional requirements.
154.401 RD&D expenditures.
154.402 ACA expenditures.
154.403 Periodic rate adjustments.
Subpart F--Refunds and Reports
154.501 Refunds.
154.502 Reports.
Subpart G--Other Tariff Changes
154.600 Compliance with other subparts.
154.601 Change in executed service agreement.
154.602 Cancellation or termination of a tariff, executed service
agreement or part thereof.
154.603 Adoption of the tariff by a successor.
Authority: 15 U.S.C. 717-717w; 31 U.S.C. 9701; 42 U.S.C. 7102-
7352.
Subpart A--General Provisions and Conditions
Sec. 154.1 Application; Obligation to file.
(a) The provisions of this part apply to filings pursuant to
section 4 of the Natural Gas Act.
(b) Every natural gas company must file with the Commission and
post in conformity with the requirements of this part, schedules
showing all rates and charges for any transportation or sale of natural
gas subject to the jurisdiction of the Commission, and the
classifications, practices, rules, and regulations affecting such
rates, charges, and services.
(c) No natural gas company may file, under this part, any new or
changed rate schedule or contract for the performance of any service
for which a certificate of public convenience and necessity or
certificate amendment must be obtained pursuant to section 7(c) of the
Natural Gas Act, until such certificate has been issued.
(d) For the purposes of paragraph (b) of this section, any contract
that conforms to the form of service agreement that is part of the
pipeline's tariff pursuant to Sec. 154.110 does not have to be filed.
Any contract or executed service agreement which deviates in any
material aspect from the form of service agreement in the tariff is
subject to the filing requirements of this part.
Sec. 154.2 Definitions.
(a) Contract means any agreement which in any manner affects or
relates to rates, charges, classifications, practices, rules,
regulations, or services for any transportation or sale of natural gas
subject to the jurisdiction of the Commission. This term includes an
executed service agreement.
(b) FERC Gas Tariff or tariff means a compilation, either in book
form or on electronic media, of all of the effective rate schedules of
a particular natural gas company, and a copy of each form of service
agreement.
(c) Form of service agreement means an unexecuted agreement for
service included as an example in the tariff.
(d) Post means: to make a copy of a natural gas company's tariff
and contracts available during regular business hours for public
inspection in a convenient form and place at the natural gas company's
offices where business is conducted with affected customers; and, to
mail to each affected customer and interested state commission a copy
of the tariff, or part thereof. Mailing must be accomplished by U.S.
Mail, unless some other method is agreed to by the parties.
(e) Rate schedule means a statement of a rate or charge for a
particular classification of transportation or sale of natural gas
subject to the jurisdiction of the Commission, and all terms,
conditions, classifications, practices, [[Page 3121]] rules, and
regulations affecting such rate or charge.
Sec. 154.3 Effective tariff.
(a) The effective tariff of a natural gas company is the tariff
filed pursuant to the requirements of this part, and permitted by the
Commission to become effective. A natural gas company must not directly
or indirectly, demand, charge, or collect any rate or charge for, or in
connection with, the transportation or sale of natural gas subject to
the jurisdiction of the Commission, or impose any classifications,
practices, rules, or regulations, different from those prescribed in
its effective tariff and executed service agreements on file with the
Commission, unless otherwise specifically permitted by order of the
Commission.
(b) No tariff provision may purport to change an effective rate or
charge except in the manner provided in section 4 of the Natural Gas
Act, and the regulations in this part. The tariff may not provide for
any rate or charge to be automatically changed by an index or other
periodic adjustment, without filing for a rate change pursuant to these
regulations.
Sec. 154.4 Electronic and paper media.
(a) General rule. All statements filed pursuant to subpart D of
this part, and all workpapers in spreadsheet format, and tariff sheets
other than those in Volume No. 2, must be submitted on electronic
media. Filings pursuant to part 154 of this chapter must also include
the prescribed number of paper copies. Tariffs, rate schedules and
contracts, or parts thereof, and material related thereto, including
any change in rates, notice of cancellation or termination, and
certificates of adoption, must be submitted to the Commission in an
original and 6 paper copies, except that filings pursuant to subpart D
of this part must be submitted in an original and 12 paper copies.
(b) All filings must be signed in compliance with the following.
(1) The signature on a filing constitutes a certification that: the
signer has read the filing signed and knows the contents of the paper
copies and electronic media; the paper copies contain the same
information as contained on the electronic media; the contents as
stated in the copies and on the electronic media are true to the best
knowledge and belief of the signer; and, the signer possesses full
power and authority to sign the filing.
(2) A filing must be signed by one of the following:
(i) the person on behalf of whom the filing is made;
(ii) an officer, agent, or employee of the governmental authority,
agency, or instrumentality on behalf of which the filing is made; or,
(iii) a representative qualified to practice before the Commission
under Sec. 385.2101 of this chapter who possesses authority to sign.
(c) Electronic media suitable for Commission filings are listed in
the instructions for each form and filing. Lists of suitable electronic
media are available upon request from the Commission. The formats for
the electronic filing and paper copy can be obtained at the Federal
Energy Regulatory Commission, Division of Public Information, 825 North
Capitol Street, NE., Washington, DC 20426.
(d) Where to file. The electronic media, the paper copies and
accompanying transmittal letter must be submitted in one package to:
Office of the Secretary, Federal Energy Regulatory Commission,
Washington, D.C. 20426.
(e) Waiver. A natural gas company may request a waiver of the
requirement to submit filings by electronic media, by filing an
original and 6 copies of a request for waiver. The request must
demonstrate that the natural gas company does not have, and is unable
to acquire, the technical capability to file the information on
electronic media.
Sec. 154.5 Incomplete filings.
Incomplete filings will not be accepted for filing. If the material
submitted is incomplete, the Director of the Office of Pipeline
Regulation will so notify the submitter within 15 days of receipt of
the material by the Commission. A filing is complete and will be
accepted for filing, when all supporting cost or other data required to
be filed by this part is received by the Office of the Secretary. The
date of receipt stamped on the material by the Secretary is not
necessarily the filing date and does not fix the date upon which the
30-day notice requirement of section 4(c) of the NGA begins. The 30-day
notice period will begin when the filing is complete. The affixing of a
date stamp is not a determination that the document is in compliance
with the rules and regulations of the Commission.
Sec. 154.6 Acceptance for filing not approval.
The acceptance for filing of any tariff, contract or part thereof
does not constitute approval by the Commission. Any filing which does
not comply with any applicable statute, rule, or order, may be
rejected.
Sec. 154.7 General requirements for the submission of a tariff filing
or executed service agreement.
The following must be included with the filing of any tariff,
executed service agreement, or part thereof, or change thereto.
(a) A letter of transmittal containing:
(1) A list of the material enclosed,
(2) The name of a responsible company official to whom questions
regarding the filing may be addressed, with a telephone number at which
the official may be reached,
(3) The date on which such filing is proposed to become effective,
(4) Reference to the authority under which the filing is made,
including the specific section of a statute, subpart of these
regulations, order of the Commission, provision of the company's
tariff, or any other appropriate authority. If an order is referenced,
the letter must include the citation to the FERC Reports, the date of
issuance, and the lead docket number of the proceeding in which the
order was issued.
(5) A list of the tariff sheets enclosed,
(6) A statement of the nature, the reasons, and the basis for the
filing. The statement must include a summary of the changes or
additions made to the tariff or executed service agreement, as
appropriate. A detailed explanation of the need for each change or
addition to the tariff or executed service agreement must be included.
The natural gas company also must note all relevant precedents relied
upon to prepare its filing.
(7) Any requests for waiver. A request for waiver must include a
reference to the specific section of the statute, regulations, or the
company's tariff from which waiver is sought, and a justification for
the waiver.
(b) a certification of service to all affected customers and
interested state commissions.
Sec. 154.8 Informal submission for staff suggestions.
Any natural gas company may informally submit a proposed tariff or
any part thereof or material relating thereto for the suggestions of
the Commission staff prior to filing. Opinions of the Commission staff
are not binding upon the Commission.
Subpart B--Form and Composition of Tariff
Sec. 154.101 Form.
The paper copies of the tariff must be printed, typewritten, or
otherwise reproduced on 8\1/2\ by 11 inch sheets of a durable paper so
as to result in a clear [[Page 3122]] and permanent record. The sheets
of the tariff must be ruled to set off borders of 1\1/4\ inches on top,
bottom, and left sides and \1/2\ inch on the right side, and punched (3
holes) on the left side.
Sec. 154.102 Title page and arrangement.
(a) The title page must show on the front cover:
FERC Gas Tariff
[Volume number. For example: ``Original Volume No. 1''] of [Name of
Natural-Gas Company]
Filed with The Federal Energy Regulatory Commission
(b) If the tariff consists of two or more volumes, the volumes must
be identified by ``(Original) Volume No. (1)'', directly below the
words ``FERC Gas Tariff.''
(c) When any volume of a tariff is to be superseded or replaced in
its entirety, the replacing volume must show prominently on the title
page the volume number being superseded or replaced. For example:
FERC Gas Tariff
First Revised Volume No. 1
(Supersedes Original Volume No. 1)
(d) The first page must be a title page which must carry the
information shown in paragraph (b) of this section and, in addition,
the name, title, and address of the person to whom communications
concerning the tariff should be sent.
(e) All sheets must have the following information placed in the
margins:
(1) Identification. At the left, above the top marginal ruling, the
exact name of the company must be shown, under which must be set forth
the words ``FERC Gas Tariff,'' together with volume identification.
(2) Numbering of sheets. Except for the title page, at the right
above the top marginal ruling, the sheet number must appear after the
words ``(Original) Sheet No. (number).'' All sheets must be numbered in
the manner set forth in the Tariff Sheet Pagination Guidelines
contained in the instructions for filing natural gas company tariffs on
electronic media.
(3) Issuing officer and issue date. On the left below the lower
marginal ruling, must be placed ``Issued by'': followed by the name and
title of the person authorized to issue the sheet. Immediately below
must be placed ``Issued on'' followed by the date of issue.
(4) Effective date. On the right below the lower marginal ruling
must be placed ``Effective'': followed by the specific effective date
proposed by the company.
(5) Tariff Sheets filed to comply with Commission orders. Tariff
sheets which are filed to comply with Commission orders must carry the
following notation in the bottom margin: ``Filed to comply with order
of the Federal Energy Regulatory Commission, Docket No. (number),
issued (date), (FERC Reports citation).''
Sec. 154.103 Composition of tariff.
(a) The tariff must contain sections, in the following order: a
table of contents, a preliminary statement, a map of the system,
currently effective rates, composition of rate schedules, general terms
and conditions, form of service agreement, and an index of customers.
(b) Rate schedules must be grouped according to class and numbered
serially within each group, using letters before the serial number to
indicate the class of service. For example: FT-1, FT-2 may be used for
firm transportation service; IT-1, IT-2 may be used for interruptible
transportation service; X-1, X-2 may be used for schedules for which
special exception has been obtained.
Sec. 154.104 Table of contents.
The table of contents must contain a list of the rate schedules,
sections of the general terms and conditions, and other sections in the
order in which they appear, showing the sheet number of the first page
of each section. The list of rate schedules must consist of: the
alphanumeric designation of each rate schedule, a very brief
description of the service, and the sheet number of the first page of
each rate schedule.
Sec. 154.105 Preliminary statement.
The preliminary statement must contain a brief general description
of the company's operations and may also contain a general explanation
of its policies and practices. General rules and regulations, and any
material necessary for the interpretation or application of the rate
schedules, may not be included in the preliminary statement.
Sec. 154.106 Map.
(a) The map must show the general geographic location of the
company's principal pipeline facilities and of the points at which
service is rendered under the tariff. The boundaries of any rate zones
or rate areas must be shown and the areas or zones identified. The
entire system should be displayed on a single map. In addition, a
separate map should be provided for each zone.
(b) The map must be provided on paper only.
(c) The map must be revised to reflect any major changes. The
revised map must be filed no later than April 30 of the calendar year
after the major change.
Sec. 154.107 Currently effective rates.
(a) This section of the tariff must present the currently effective
rates and charges under each rate schedule.
(b) All rates must be clearly stated in cents or in dollars and
cents per thermal unit. The unit of measure must be stated for each
component of a rate.
(c) A rate having more than one part must have each component set
out separately under appropriate headings (e.g., ``Reservation
Charge,'' ``Usage Charge.'')
(d) Where a component of a rate is adjusted by a limited rate
change, the adjustment must be stated in a separate column on the rate
sheet.
(e) A total rate, indicating the sum of the rate components under
paragraph (c) of this section plus the adjustments under paragraph (d)
of this section, must be shown in the last column at the end of a line
for a rate, so that a reader can readily determine the separate
components comprising the total rate for a service.
Sec. 154.108 Composition of rate schedules.
The rate schedule must contain a statement of the rate or charge
and all terms and conditions governing its application, arranged as
follows:
(a) Title. Each rate schedule must have a title consisting of a
designation of the type or classification of service (see
Sec. 154.103(b)), and a statement of the type or classification of
service to which the rate is applicable.
(b) Availability. This paragraph must describe the conditions under
which the rate is offered, including any geographic zone limitations.
(c) Applicability and character of service. This paragraph must
fully describe the kind or classification of service to be rendered.
(d) Summary of rates. This paragraph must briefly set forth all
components of the rates, refer to the location of the rates in the
Currently Effective Rates, and provide a description of the calculation
of the monthly charges for each rate component.
(e) Other provisions. All other major provisions governing the
application of the rate schedule, such as determination of billing
demand, contract demand, heat content, and measurement base, must be
set forth with appropriate headings or incorporated by reference to the
applicable general terms and conditions.
(f) Applicable terms and conditions. This paragraph either states
that all of the general terms and conditions set forth in the tariff
apply to the rate schedule, or specifies which of the general terms and
conditions do not apply. [[Page 3123]]
Sec. 154.109 General terms and conditions.
(a) This section of the tariff contains terms and conditions of
service applicable to all or any of the rate schedules. Subsections and
paragraphs must be numbered for convenient reference.
(b) The general terms and conditions of the tariff must contain a
statement of the company's policy with respect to the financing or
construction of laterals including when the pipeline will pay for or
contribute to the construction cost. The term ``lateral'' means any
pipeline extension (other than a mainline extension) built from an
existing pipeline facility to deliver gas to one or more customers,
including new delivery points and enlargements or replacements of
existing laterals.
(c) The general terms and conditions of the tariff must contain a
statement of the manner in which the company discounts its rates and
charges. The statement, specifying the order in which each rate
component will be discounted, must be in accordance with Commission
policy.
Sec. 154.110 Form of service agreement.
The tariff must contain an unexecuted pro forma copy of each form
of service agreement. The form for each service must refer to the
service to be rendered and the applicable rate schedule of the tariff;
and, provide spaces for insertion of the name of the customer,
effective date, expiration date, and term. Spaces may be provided for
the insertion of receipt and delivery points, contract quantity, and
other specifics of each transaction as appropriate.
Sec. 154.111 Index of customers.
(a) If a pipeline is in compliance with the reporting requirements
of Sec. 284.106 or Sec. 284.223 of this chapter, then an index of
customers need not be provided in the tariff.
(b) If all of a pipeline's jurisdictional transportation and sales
are pursuant to part 157 of this chapter, then an index of customers
must be provided that contains an alphabetical list of all firm
transportation, storage, and sales customers under the tariff, and
show, for each rate schedule or schedules: the execution date,
effective date, expiration date, and the term of the contract, and the
contract units (in Mcf, MMBtu, therm, or Dth).
(c) The index of customers must be kept current by filing new or
revised sheets semi-annually. The filings must coincide with the
filings of the company's FERC Form No. 2 or 2-A and FERC Form No. 11.
Sec. 154.112 Exception to form and composition of tariff.
(a) The Commission may permit a special rate schedule to be filed
in the form of an agreement in the case of a special operating
arrangement, previously certificated pursuant to part 157 of this
chapter, such as for the exchange of natural gas. The special rate
schedule must contain a title page showing the parties to the
agreement, the date of the agreement, a brief description of services
to be rendered, and the designation: ``Rate Schedule X-[number].''
Special rate schedules may not contain any supplements. Modifications
must be by revised or insert sheets. Special rate schedules must be
included in Volume No. 2 of the tariff. Volume No. 2 must contain a
table of contents which is incorporated with the table of contents of
Volume No. 1.
(b) Contracts for service pursuant to part 284 of this chapter that
do not conform to the form of service agreement must be filed. Such
non-conforming agreements must be referenced in Volume No. 1.
Subpart C--Procedures for Changing Tariffs
Sec. 154.201 Filing requirements.
In addition to the requirements of subparts A and B of this part,
the following must be included with the filing of any tariff, executed
service agreement, or part thereof, that changes or supersedes any
tariff, contract, or part thereof, on file with the Commission.
(a) A marked version of the pages to be changed or superseded
showing additions and deletions. All new language must be marked by
either highlight, background shading, bold text, or underlined text.
Deleted language must be indicated by strike-through. A marked version
of the pages to be changed must be included in each copy of the filing
required by these regulations.
(b) Documentation whether in the form of worksheets, or otherwise,
sufficiently detailed to support the company's proposed change.
(1) The documentation must include but is not limited to the
schedules, workpapers, and supporting documentation required by these
rules and regulations and the Commission's orders.
(2) All rate changes in the filing must be supported by step-by-
step mathematical calculations and sufficient written narrative to
allow the Commission and interested parties to duplicate the company's
calculations.
(3) Any data or summaries included in the filing purporting to
reflect the books of account must be supported by accounting workpapers
setting forth all necessary particulars from which an auditor may
readily verify that such data are in agreement with the company's books
of account. All statements, schedules, and workpapers must be prepared
in accordance with the classifications of the Commission's Uniform
System of Accounts. Workpapers in support of all adjustments,
computations, and other information, properly indexed and cross-
referenced to the filing and other workpapers, must be available for
Commission examination.
(4) Where a rate, cost, or volume is derived from another rate,
cost, or volume, the derivation must be shown mathematically and be
accompanied by a written narrative sufficient to allow the Commission
and interested parties to duplicate the calculations. If the derivation
is due to a load factor adjustment, application of a percentage, or
other adjusting factor, the pipeline must also note or explain the
origin of the adjusting factor.
(5) Where workpapers show progressive calculations, any
discontinuity between one working paper and another must be explained.
Sec. 154.202 Filings to initiate a new rate schedule.
(a) When the filing is to initiate a new service authorized under a
blanket authority in part 284 of this chapter, the filing must comply
with the requirements of this paragraph.
(1) Filings under this paragraph must:
(i) Adhere to the requirements of subparts A, B, and C of this
part;
(ii) Contain a description of the new service, including, but not
limited to, the proposed effective date for commencement of service,
applicability, whether the service is interruptible or firm, and the
necessity for the service;
(iii) Explain how the new service will differ from existing
services, including a concise description of the natural gas company's
existing operations;
(iv) Explain the impact of the new service on existing firm and
interruptible customers, including but not limited to:
(A) The adequacy of existing capacity, if the proposed service is a
firm service, and
(B) The effect on receipt and delivery point flexibility,
nominating and scheduling priorities, allocation of capacity, operating
conditions, and curtailment, for any new service;
(v) Include workpapers that detail the computations underlying the
proposed [[Page 3124]] rate under the new rate schedule; or, if the
rate is a currently effective rate, include the appropriate reference
and an explanation of why the rate is appropriate;
(vi) Give a justification, similar in form to filed testimony in a
general section 4 rate case, explaining why the proposed rate design
and proposed allocation of costs are just and reasonable;
(vii) If the costs relating to existing services are reallocated to
new services, explain the method for allocating the costs and the
impact on the existing customers;
(viii) Include workpapers showing the estimated effect on revenue
and costs over the twelve-month period commencing on the proposed
effective date of the filing.
(ix) List other filings pending before the Commission at the time
of the filing which may significantly affect the filing. Explain how
the instant filing would be affected by the outcome of each related
pending filing;
(2) Any interdependent filings must be filed concurrently and
contain a notice of the interdependence.
(b) If a new service, facility, or rate is specifically authorized
by a Commission order pursuant to section 7 of the Natural Gas Act,
with the filing of tariff sheets to implement the new rate schedule,
the natural gas company must:
(1) Comply with the requirements of Sec. 154.203; and
(2) Where the rate or charge proposed differs from the rate or
charge approved in the certificate order, the natural gas company must:
show that the change is due to a rate adjustment under a periodic rate
change mechanism previously accepted under Sec. 154.505 which has taken
effect since the certificate order was issued; or, show that the rate
change is in accordance with the terms of the certificate, and provide
workpapers justifying the change.
Sec. 154.203 Compliance filings.
(a) In addition to the requirements of subpart A, B, and C of this
part, filings made to comply with orders issued by the Commission,
including those issued under delegated authority, must contain the
following:
(1) A list of the directives with which the company is complying;
(2) Revised workpapers, data, or summaries with cross-references to
the originally filed workpapers, data, or summaries;
(b) Filings made to comply with Commission orders must include only
those changes required to comply with the order. Such compliance
filings may not be combined with other rate or tariff change filings. A
compliance filing that includes other changes or that does not comply
with the applicable order in every respect may be rejected.
Sec. 154.204 Changes related to suspended tariffs, executed service
agreements, or parts thereof.
(a) Changes in suspended tariffs, executed service agreements, or
parts thereof. A natural gas company may not, within the period of
suspension, file any change in a proposed tariff, executed service
agreement, or part thereof, that has been suspended by order of the
Commission, except by special permission of the Commission granted upon
application therefor and for good cause shown.
(b) Changes in tariffs, executed service agreements, or parts
thereof continued in effect, and which were to be changed by the
suspended filing. A natural gas company may not, within the period of
suspension, file any change in a tariff, executed service agreement, or
part thereof, that is continued in effect by operation of the order of
suspension, and that was proposed to be changed by the suspended
filing, except:
(1) Under a previously approved tariff provision permitting a
limited rate change, or
(2) By special permission of the Commission.
Sec. 154.205 Motion to place suspended rates into effect.
(a) If a rate proceeding initiated under section 4(e) of the
Natural Gas Act has not been concluded and an order issued by the
Commission before the expiration of the suspension period, the filed
change of rate, charge, classification, or service will go into effect
upon motion of the pipeline company.
(b) If, prior to the end of the suspension period, the Commission
has issued an order requiring changes in the filed rates, or the filed
rates recover costs for facilities not certificated and in service as
of the proposed effective date, the pipeline must file a motion to
place the suspended rates into effect not less than 30 days nor more
than 60 days prior to the end of the suspension period, or such later
effective date requested by the pipeline. The motion must be
accompanied by revised tariff sheets reflecting any changes ordered by
the Commission or modifications approved by the Commission during the
suspension period under Sec. 154.204. The filing of the revised tariff
sheets must:
(1) Comply with the requirements of subparts A, B, and C of this
part;
(2) Identify the Commission order directing the revision;
(3) List the modifications made to the currently effective rate
during the suspension period, the docket number in which the
modifications were filed, and identify the order permitting the
modifications.
(c) Where the Commission has suspended the effective date of a
change of rate, charge, classification, or service for less than one
day, the proposed change of rate, charge, classification, or service
will go into effect without a motion, subject to refund, on the
authorized effective date.
Sec. 154.206 Notice requirements.
All proposed changes in tariffs, contracts, or any parts thereof
must be filed with the Commission and posted not less than 30 days nor
more than 60 days prior to the proposed effective date thereof, unless
a waiver of the time periods is granted by the Commission.
Sec. 154.207 Service on customers and other parties.
The company must serve copies of the filing upon the company's
customers and state regulatory commissions on or before the filing
date.
Sec. 154.208 Form of notice for Federal Register.
The company must file a form of notice suitable for publication in
the Federal Register. The company must also submit a copy of the notice
on a separate 3\1/2\'' diskette in ASCII format. Each diskette must be
labelled with the name of the company and the words ``notice of
filing.'' The notice must be in the following form:
UNITED STATES OF AMERICA FEDERAL ENERGY REGULATORY COMMISSION
(Name of Company)
Docket No.
Notice of Proposed Changes in FERC Gas Tariff
Take notice that on (date), (name of company) tendered for
filing as part of its FERC Gas Tariff, Volume No. (number), the
following tariff sheets, to become effective (insert effective
date). (List tariff sheets) [The following language in the first
paragraph applies only to rate change filings.] The proposed changes
would (increase/decrease) revenues from jurisdictional service by
(dollar amount) based on the 12-month period ending (date), as
adjusted. [For proposed changes other than changed rates and
charges, the company must state concisely the nature of these
changes.]
[The company must briefly describe the reasons for the proposed
changes in the second paragraph.]
Any person desiring to be heard or to protest this filing should
file a motion to intervene or protest with the Federal Energy
Regulatory Commission, Washington, DC 20426, in accordance with
sections 385.214 and 385.211 of the Commission's Rules and
Regulations. All such motions or protests [[Page 3125]] must be
filed on or before (insert date 10 days after filing date). Protests
will be considered by the Commission in determining the appropriate
action to be taken, but will not serve to make protestants parties
to the proceeding. Any person wishing to become a party must file a
motion to intervene. Copies of this filing are on file with the
Commission and are available for public inspection in the Public
Reference Room.
Sec. 154.209 Protests, interventions, and comments.
(a) Unless the notice issued by the Commission provides otherwise,
any protest, intervention or comment to a tariff filing made pursuant
to this part must be filed in accordance with Sec. 385.211 of this
chapter, not later than 10 days after the subject tariff filing. A
protest must state the basis for the objection. A protest will be
considered by the Commission in determining the appropriate action to
be taken, but will not serve to make the protestant a party to the
proceeding. A person wishing to become a party to the proceeding must
file a motion to intervene.
(b) Any motion to intervene must be filed in accordance with
Sec. 385.214 of this chapter.
Subpart D--Material To Be Filed With Changes
Sec. 154.301 Changes in rate schedules, forms of service agreements,
or the general terms and conditions.
A filing to revise rate schedules, forms of service agreements, or
the general terms and conditions, must:
(a) Adhere to the requirements of subparts A, B, and C, of this
part;
(b) Contain a description of the change in service, including, but
not limited to, applicability, necessity for the change, identification
of services and types of customers that will be affected by the change;
(c) Explain how the proposed tariff provisions differ from those
currently in effect, including an example showing how the existing and
proposed tariff provisions operate. Explain why the change is being
proposed at this time;
(d) Explain the impact of the proposed revision on firm and
interruptible customers, including any changes in a customer's rights
to capacity in the manner in which a customer is able to use such
capacity, receipt or delivery point flexibility, nominating and
scheduling, curtailment, capacity release.
(e) Include workpapers showing the estimated effect on revenues and
costs over the 12-month period commencing on the proposed effective
date of the filing. If the filing proposes to change an existing
penalty provision, provide workpapers showing the penalty revenues and
associated quantities under the existing penalty provision during the
latest 12-month period.
(f) List other filings pending before the Commission which may
significantly affect the filing.
Sec. 154.302 Changes in rates.
(a) Except for changes in rates pursuant to subparts E, F, G, and
H, of this part, any natural gas company filing for a change in rates
or charges, except for a minor rate change, must submit, in addition to
the material required by subparts A, B, and C of this part, the
Statements and Schedules described in Sec. 154.313.
(b) A natural gas company filing for a minor rate change must file
the Statements and Schedules described in Sec. 154.314.
(c) A natural gas company filing for a change in rates or charges
must be prepared to go forward at a hearing and sustain, solely on the
material submitted with its filing, the burden of proving that the
proposed changes are just and reasonable. The filing and supporting
workpapers must be of such composition, scope, and format as to
comprise the company's complete case-in-chief in the event that the
change is suspended and the matter is set for hearing.
Sec. 154.303 Previously submitted material.
(a) If all, or any portion, of the information called for by this
part has already been submitted to the Commission within six months of
the filing date of this application, or is included in other data filed
pursuant to this part, specific reference thereto may be made in lieu
of resubmission.
(b) If a new FERC Form No. 2 or 2-A is required to be filed within
60 days from the end of the base period, the new FERC Form No. 2 or 2-A
must be filed concurrently with the rate change filing. There must be
furnished to the Director, Office of Pipeline Regulation, with the rate
change filing, one copy of the FERC Form No. 2 or 2-A.
Sec. 154.304 Test periods.
Statements A through M, O, P, and supporting schedules, in
Sec. 154.313 and Sec. 154.314, must be based upon a test period.
(a) If the natural gas company has been in operation for 12 months
on the filing date, then the test period consists of a base period
followed by an adjustment period.
(1) The base period consists of 12 consecutive months of the most
recently available actual experience. The last day of the base period
may not be more than 4 months prior to the filing date. The rate
factors (volumes, costs, and billing determinants) established during
the base period may be adjusted for changes in revenues and costs which
are known and measurable with reasonable accuracy at the time of the
filing and which will become effective within 9 months after the base
period. The base period factors must be adjusted to eliminate
nonrecurring items. The company may adjust its base period factors to
normalize items eliminated as nonrecurring.
(2) The period of up to 9 months after the base period is the
adjustment period.
(3) The test period may not extend more than 9 months beyond the
filing date.
(b) If the natural gas company has not been in operation for 12
months on the filing date, then the test period must consist of 12
consecutive months ending not more than one year after the filing date.
Rate factors may be adjusted as above but must not be adjusted for
occurrences anticipated after the 12-month period.
(c)(1) Adjustments to base period experience, or to estimates where
12 months' experience is not available, may include the costs for
facilities for which either a permanent or temporary certificate has
been granted, provided such facilities will be in service within the
test period; or a certificate application is pending. The filing must
identify facilities, related costs and the docket number of each such
outstanding certificate. Adjustments to base period experience, or to
estimates where 12 months' experience is not available, may not include
any amounts for facilities that require a certificate of public
convenience and necessity, if a certificate has not been issued by the
filing date.
(2) When a pipeline files a motion to place the rates into effect,
the filing must be revised to exclude the costs associated with any
facilities not in service as of the earlier of the effective date or
the end of the test period.
(d) The Commission may allow reasonable deviation from the
prescribed test period.
Sec. 154.305 Format of statements, schedules, workpapers and
supporting data.
(a) All statements, schedules, and workpapers must be prepared in
accordance with the Commission's Uniform System of Accounts.
(b) The data in support of the proposed rate change must include
the required particulars of book data, adjustments, and other
computations and information on which the company [[Page 3126]] relies,
including a detailed narrative explanation of each proposed adjustment
to base period actual volumes and costs.
(c) Book data included in statements and schedules required to be
prepared or submitted as part of the filing must be reported in a
separate column or columns. All adjustments to book data must also be
reported in a separate column or columns so that book amounts,
adjustments thereto, and adjusted amounts will be clearly disclosed.
All adjustments must be supported by a narrative explanation.
(d) Certain of the statements and schedules of Sec. 154.313 are
workpapers. Any data or summaries reflecting the books of account must
be supported by accounting workpapers setting forth all necessary
particulars from which an auditor may readily identify the book data
included in the filing and verify that such data are in agreement with
the company's books of account.
Sec. 154.306 Tax normalization.
(a) Applicability. (1) An interstate pipeline must compute the
income tax component of its cost-of-service by using tax normalization
for all transactions. This section applies, with respect to rate
schedules filed under this part, to the ratemaking treatment of the tax
effects of all transactions for which there are timing differences.
(2) Except as provided in paragraph (d) of this section,
application of tax normalization to compute the income tax component of
the cost-of-service will not be subject to case-by-case adjudication.
(b) Definitions.
(1) Tax normalization means computing the income tax component as
if the amounts of timing difference transactions recognized in each
period for ratemaking purposes were also recognized in the same amount
in each such period for income tax purposes.
(2) Timing differences means differences between amounts of
expenses or revenues recognized for income tax purposes and amounts of
expenses or revenues recognized for ratemaking purposes, which
differences arise in one time period and reverse in one or more other
time periods so that the total amounts of expenses or revenues
recognized for income tax purposes and for ratemaking purposes are
equal.
(3) Commission-approved ratemaking method means a ratemaking method
approved by the Commission in a final decision. This includes a
ratemaking method that is part of an approved settlement providing that
the ratemaking method is to be effective beyond the term of the
settlement.
(4) Income tax purposes means for the purpose of computing income
tax under the provisions of the Internal Revenue Code or the income tax
provisions of the laws of a State or political subdivision of a State
(including franchise taxes).
(5) Income tax component means that part of the cost-of-service
that covers income tax expenses allowable by the Commission.
(6) Ratemaking purposes means for the purpose of fixing, modifying,
accepting, approving, disapproving or rejecting rates under the Federal
Power Act or the Natural Gas Act.
(7) Tax effect means the tax reduction or addition associated with
a specific expense or revenue transaction.
(8) Transaction means an activity or event that gives rise to an
accounting entry that is used in determining revenues or expenses.
(c) Reduction of, and Addition to, Rate Base. (1) The rate base of
an interstate pipeline using tax normalization under this section must
be reduced by the balances that are properly recordable in Account No.
281, ``Accumulated deferred income taxes--accelerated amortization
property''; Account No. 282, ``Accumulated deferred income taxes--other
property'': and Account No. 283, ``Accumulated deferred income taxes--
other.'' Balances that are properly recordable in Account No. 190,
``Accumulated deferred income taxes,'' must be treated as an addition
to rate base.
(2) Such rate base reductions or additions must be limited to
deferred taxes related to rate base, construction, or any revenue or
expense item that affects the jurisdictional cost-of-service.
(3) If an interstate pipeline uses an approved cost tracking
mechanism, the rate base reductions or additions required under this
paragraph apply only to the extent that the balances referenced in
paragraph (c)(1) of this section are not used in calculations of
carrying charges on amounts subject to the cost tracking mechanism.
(d) Special rules. (1) This paragraph applies:
(i) If the rate applicant has not provided deferred taxes in the
same amount that would have accrued had tax normalization been applied
for the tax effects of timing difference transactions originating at
any time prior to the test period; or
(ii) If, as a result of changes in tax rates, the accumulated
provision for deferred taxes becomes deficient in or in excess of
amounts necessary to meet future tax liabilities as determined by
application of the current tax rate to all timing difference
transactions originating in the test period and prior to the test
period.
(2) The interstate pipeline must compute the income tax component
in its cost-of-service by making provision for any excess or deficiency
in deferred taxes.
(3) The interstate pipeline must apply a Commission-approved
ratemaking method made specifically applicable to the interstate
pipeline for determining the cost-of-service provision described in
paragraph (d)(2) of this section. If no Commission-approved ratemaking
method has been made specifically applicable to the interstate
pipeline, then the interstate pipeline must use some ratemaking method
for making such provision, and the appropriateness of such method will
be subject to case-by-case determination.
(4) An interstate pipeline must continue to include, as an addition
or reduction to rate base, any deficiency or excess attributable to
prior flow-through or changes in tax rates (paragraphs (d)(1)(i) and
(d)(1)(ii) of this section), until such deficiency or excess is fully
amortized in accordance with a Commission approved ratemaking method.
Sec. 154.307 Cash working capital.
A natural gas company that files a tariff change under this part
may not receive a cash working capital adjustment to its rate base
unless the company or other participant in a rate proceeding under this
part demonstrates, with a fully developed and reliable lead-lag study,
a net revenue receipt lag or a net expense payment lag (revenue lead).
Any demonstrated net revenue receipt lag will be credited to rate base;
and, any demonstrated net expense payment lag will be deducted from
rate base.
Sec. 154.308 Joint facilities.
The Statements required by Sec. 154.313 must show all costs
(investment, operation, maintenance, depreciation, taxes) that have
been allocated to the natural gas operations involved in the subject
rate change and are associated with joint facilities. The methods used
in making such allocations must be provided.
Sec. 154.309 Representation of chief accounting officer.
The filing must include a statement executed by the chief
accounting officer or other authorized accounting representative of the
filing company representing that the cost statements, supporting data,
and workpapers, that purport to reflect the books of the
[[Page 3127]] company do, in fact, set forth the results shown by such
books.
Sec. 154.310 Incremental expansions.
(a) For every expansion for which incremental rates are charged and
for every major expansion since the pipeline's last rate case, the
company must show, on separate statements and schedules under
Sec. 154.313 and Sec. 154.314, the costs associated with the expansion,
until the Commission authorizes the costs of the incremental facilities
to be rolled-in to the pipeline's rates. For every expansion that has
an at-risk provision in the certificate authorization, the costs
associated with the facility must be shown on separate statements and
schedules under Sec. 154.313 and Sec. 154.314, until the Commission
removes the at-risk condition.
(b) The statements and schedules must provide the formulae and
explain the bases used in the allocation of common costs to each
incremental facility.
Sec. 154.311 Zones.
If the company maintains records of costs by zone, and proposes a
zone rate methodology based on these costs, the statements and
schedules in Sec. 154.313 and Sec. 154.314 must reflect costs detailed
by zone.
Sec. 154.312 Updating of statements.
(a) Certain statements and schedules in Sec. 154.313, that include
test period data, must be updated with actual data by month and must be
resubmitted in the same format and with consecutive 12 month running
totals, for each month of the adjustment period. The first updated
statement or schedule must be submitted to the Commission one month
after the filing date or one month after the quarter following the base
period, whichever is later. Subsequent updated statements or schedules
must be filed, quarterly, one month after the end of the quarter for
each month of the test period. The updated filings must reference the
associated docket number and must be filed in the same format, form,
and number as the original filing.
(b) The statements and schedules to be updated are: Statements C, D
and H-4; Schedules B-1, B-2, C-3, D-2, E-2, E-4, G-1, G-4, G-5, G-6, H-
1(1)(a), H-1(1)(b), H-1(1)(c), H-1(3)(a) through H-1(3)(l), H-2(1), H-
3(3), I-4, and I-6.
Sec. 154.313 Composition of Statements.
(a) Statement A. Cost-of-service Summary. Summarize the overall gas
utility cost-of-service: operation and maintenance expenses,
depreciation, taxes, credits to cost-of-service, and return as
developed in other statements and schedules.
(b) Statement B. Rate Base and Return Summary. Summarize the
overall gas utility rate base shown in Statements C, D, and E and
Schedules B-1 and B-2. Show the application of the claimed rate of
return to the overall rate base.
(1) Schedule B-1. Accumulated Deferred Income Taxes (Account Nos.
190, 282, and 283). Show monthly book balances of accumulated deferred
income taxes for each of the 12 months during the base period. List all
items for which the accumulated deferred income taxes are calculated.
In adjoining columns, show additions and reductions for the adjustment
period balance and the total adjusted balance. Separately identify the
individual components and the amounts in these accounts that the
company seeks to include in its rate base.
(2) Schedule B-2. Regulatory Asset and Liability. Show monthly book
balances of regulatory assets (Account No. 182.3) and liabilities
(Account No. 254) for each of the 12 months during the base period. In
adjoining columns, show additions and reductions for the adjustment
period balance and the total adjusted balance. Separately identify the
individual components and the amounts in these accounts that the
company seeks to include in its rate base. Identify any specific
Commission authority that required the establishment of these amounts.
(c) Statement C. Cost of Plant Summary. Show the amounts of gas
utility plant classified by Account Nos. 101, 102, 103, 104, 105, 106,
107, 117.1, 117.2, and 117.3 as of the beginning of the 12 months of
actual experience, the book additions and reductions (in separate
columns) during the 12 months, and the book balances at the end of the
12-month period. In adjoining columns, show the claimed adjustments, if
any, to the book balances and the total cost of plant to be included in
rate base. Explain all adjustments in the following schedules.
(1) Schedule C-1. End of Base Period Plant Functionalized.
Demonstrate the ending base period balance for Plant in Service, in
columnar form, by detailed plant account prescribed by the Commission's
Uniform System of Accounts for Natural Gas Companies (part 201 of this
chapter) with subtotals by functional classifications, e.g., Intangible
Plant, Manufactured Gas Production Plant, Natural Gas Production and
Gathering Plant, Products Extraction Plant, Storage Plant, Transmission
Plant, Distribution Plant, and General Plant. Show zones, to the extent
required by Sec. 154.311, and expansions, to the extent required by
Sec. 154.310.
(2) Schedule C-2. Plant in Service as Adjusted. Show the proposed
test period Adjusted Plant in Service by function as in Schedule C-1.
Separately identify those facilities and associated costs claimed for
the test period that require certificate authority but such authority
has not been obtained at the time of filing. Give the docket number of
the certificate proceeding.
(3) Schedule C-3. Show, for Accounts 106 and 107, a list of work
orders claimed in the rate base. Give the work order number, docket
number, description, amount of each work order, and the amounts of each
type of undistributed construction overhead.
(4) Schedule C-4. Give details of each storage project owned,
showing cost by major functions. Show storage gas quantities and
associated costs by account for the test period and for the 12 months
of actual experience.
(5) Schedule C-5. This schedule is part of the workpapers. State
the methods and procedures followed in capitalizing the allowance for
funds used during construction and other construction overheads.
(6) Schedule C-6. This schedule is part of the workpapers. Set
forth the cost of Plant in Service carried on the company's books as
gas utility plant which was not being used in rendering gas service.
Describe the plant. This schedule must be provided only if there is a
significant change in such amounts since the end of the year reported
in the company's last FERC Form No. 2 or 2-A.
(d) Statement D. Accumulated Provisions for Depreciation,
Depletion, and Amortization. Show the accumulated provisions for
depreciation, depletion, amortization, and abandonment (Account No.
108, detailed by functional plant classification, and Account No. 111),
as of the beginning of the 12 months of actual experience, the book
additions and reductions during the 12 months, and the balances at the
end of the 12-month period. In adjoining columns, show adjustments to
these ending book balances and the total adjusted balances. All
adjustments must be explained in the supporting material. Any
authorized negative salvage must be reflected as a separate part of
Account 108. For each functional plant classification, show
depreciation reserve associated with offshore and onshore plant
separately. The following schedules and additional material must be
submitted as part of Statement D:
(1) Schedule D-1. This schedule is part of the work papers. Show
the [[Page 3128]] depreciation reserve book balance applicable to that
portion of the depreciation rate not yet approved by the Commission,
the depreciation rates, the docket number of the order approving such
rate, and an explanation of any difference. Reflect actual end of base
period depreciation reserve functionalized. Show accumulated
depreciation and amortization, in columnar form, for the ending base
period balances by functional classifications. (Examples are provided
in Schedule C-1). For each functional plant classification, show
depreciation reserve associated with offshore and onshore plant
separately.
(2) Schedule D-2. Projected End of Test Period Depreciation Reserve
Functionalized. Show the ending test period balance of Accumulated
Depreciation Reserve, in columnar form. Show the balance by functional
classifications. (Examples are provided in Schedule C-1). For each
functional plant classification, show depreciation reserve associated
with offshore and onshore plant separately.
(3) Schedule D-3. This schedule is part of the workpapers. Give a
description of the methods and procedures used in depreciating,
depleting, and amortizing plant and recording abandonments. This
schedule must be filed only if a policy change has been made effective
since the period covered by the last annual report on FERC Form No. 2
or 2-A was filed with the Commission.
(e) Statement E. Working Capital. Show the components of working
capital in sufficient detail to explain how the amount of each
component was computed. Components of working capital, other than cash
working capital, may include an allowance for the average of 13 monthly
balances of materials and supplies and prepayments actually expended.
To the extent the applicant files to adjust the average of any 13
monthly balances, workpapers must be submitted that support the
adjustment(s). The following schedules and material must be submitted
as part of Statement E:
(1) Schedule E-1. Show the computation of cash working capital
claimed as an adjustment to the gas company's rate base. Any adjustment
to rate base requested must be based on a fully-developed and reliable
lead-lag study. The components of the lead-lag study must include
actual total company revenues, purchased gas costs, storage expense,
transportation and compression of gas by others, salaries and wages,
administrative and general expenses, income taxes payable, taxes other
than income taxes, and any other operating and maintenance expenses for
the base period. Cash working capital allowances in the form of
additions to rate base may not exceed one-eighth of the annual
operating expenses, as adjusted, net of non-cash items.
(2) Schedule E-2. Set forth monthly balances for materials,
supplies and prepayments in such detail as to disclose, either by
subaccounts regularly maintained on the books or by analysis of the
principal items included in the main account, the nature of such
charges.
(3) Schedule E-3. This schedule must be submitted only by
applicants utilizing an authorized PGA mechanism. Show the quantities
and the respective costs of natural gas stored at the beginning of the
test period; the input, output, and balance remaining in storage (on a
Dth basis); and, associated costs, by months, method of pricing the
input, output and balance. Any claimed adjustments must be explained.
(4) Schedule E-4. If gas is priced in and out of storage through
FERC Account Nos. 164.1, 164.2, and 164.3, the base period's storage
activity must be reconciled with amounts charged to such accounts and
any difference must be explained. Companies using the last-in-first-out
(LIFO) method of storage inventory accounting, must provide the data
required by this schedule by LIFO ``layers.''
(5) Schedule E-5. Show the computations, cross-references, and
sources from which the data used in computing claimed working capital
are derived.
(f) Statement F-1. Rate of Return Claimed. Show the percentage rate
of return claimed and the general reasons therefor. Where any component
of the capital of the filing company is not primarily obtained through
its own financing, but is primarily obtained from a company by which
the filing company is controlled, as defined in the Commission's
Uniform System of Accounts, then the data required by these statements
must be submitted with respect to the debt capital, preferred stock
capital, and common stock capital of such controlling company or any
intermediate company through which such funds have been secured.
Furnish the Commission staff a copy of the latest prospectus issued by
the filing natural gas company, any superimposed holding company, or
subsidiary companies.
(g) Statement F-2. Show.
(1) The capitalization, capital structure, cost of debt capital,
preferred stock capital, and the claimed return on stockholders'
equity;
(2) The weighted cost of each capital class based on the capital
structure; and,
(3) The overall rate of return claimed.
(h) Statement F-3. Debt Capital. Show the weighted average cost of
debt capital based upon the following data for each class and series of
long-term debt outstanding according to the balance sheet, as of the
end of the 12-month base period of actual experience and as of the end
of the 9-month test period.
(1) Title.
(2) Date of issuance and date of maturity.
(3) Interest rate.
(4) Principal amount of issue: Gross proceeds; Underwriters'
discount or commission: Amount; Percent gross proceeds; Issuance
expense: Amount; Percent gross proceeds; Net proceeds; Net proceeds per
unit.
(5) Cost of money: Yield to maturity based on the interest rate and
net proceeds per unit outstanding determined by reference to any
generally accepted table of bond yields. The yield to maturity is to be
expressed as a nominal annual interest rate. For example, for bonds
having semiannual payments, the yield to maturity is twice the
semiannual rate.
(6) If the issue is owned by an affiliate, state the name and
relationship of the owner.
(7) If the filing company has acquired, at a discount or premium,
some part of the outstanding debt which could be used in meeting
sinking fund requirements, or for other reasons, separately show: the
annual amortization of the discount or premium for each series of debt
from the date of reacquisition over the remaining life of the debt
being retired; and, the total discount and premium, as a result of such
amortization, applicable to the test period.
(i) Statement F-4. Preferred Stock Capital. Show the weighted
average cost of preferred stock capital based upon the following data
for each class and series of preferred stock outstanding according to
the balance sheet, as of the end of the 12-month base period of actual
experience and as of the end of the nine-month test period.
(1) Title.
(2) Date of issuance.
(3) If callable, call price.
(4) If convertible, terms of conversion.
(5) Dividend rate.
(6) Par or stated amount of issue: Gross proceeds; Underwriters'
discount or commission: Amount; Percent gross proceeds; Issuance
expenses: Amount; Percent gross proceeds; Net proceeds; Net proceeds
per unit.
(7) Cost of money: Annual dividend rate divided by net proceeds per
unit. [[Page 3129]]
(8) State whether the issue was offered to stockholders through
subscription rights or to the public.
(9) If the issue is owned by an affiliate, state the name and
relationship of owner.
(j) Statement G. Revenues, Credits and Billing Determinants. Show
the total revenues, from jurisdictional and non-jurisdictional
services, classified in accordance with the Commission's Uniform System
of Accounts for the base period and for the base period as adjusted.
Separate operating revenues (e.g., reservation charges, demand charges,
usage charges, commodity charges, injection charges, withdrawal
charges, etc.) from revenues received from penalties, surcharges or
other sources (e.g., ACA, GRI, transition costs). Show each service
separately. Show separately the information for firm services under
contracts with a primary term of less than one year. Show the principal
components comprising each of the various items which are reflected as
credits to the cost-of-service in preparing Statement A, Overall Cost-
of-service. Any transition cost component of interruptible
transportation revenue must not be treated as operating revenues as
defined above. The following schedules must be submitted as part of
Statement G:
(1) Schedule G-1. Base Period Revenues. For the base period, show
total actual revenues for each customer by rate schedule, by contract,
by month, by billing determinant and totals. Billing determinants must
not be adjusted for discounting. Provide actual throughput (i.e., usage
or commodity quantities, unadjusted for discounting) and actual
contract demand levels (unadjusted for discounting). Provide this
information separately for firm service under contracts with a primary
term of less than one year. For each customer that released capacity
during the base period, show separately the released usage quantities
and associated revenues by rate schedule, by contract, by month and
totals for the base period. Separate operating revenues from revenues
received from surcharges or other sources (e.g., ACA, GRI, transition
costs). Identify customers who are affiliates. Identify rate schedules
under which costs are allocated and rate schedules under which revenues
are credited for the base period with cross-references to the other
filed statements and schedules.
(2) Schedule G-2. Adjustment Period Revenues. Show comparative
revenues for each customer by rate schedule, by contract, by month, by
billing determinant, and totals for the base period adjusted for known
and measurable changes which are expected to occur within the
adjustment period computed under the rates charged during the base
period; and computed under the rates expected to be charged. Billing
determinants must not be adjusted for discounting. Provide projected
throughput (i.e., usage or commodity quantities, unadjusted for
discounting) and projected contract demand levels (unadjusted for
discounting). Provide this information separately for firm service
under contracts with a primary term of less than one year. For each
customer that is expected to release capacity, show separately the
projected released usage quantities (unadjusted for discounting) and
associated revenues by rate schedule, by contract, by month, and totals
for the projected period. Separate operating revenues from revenues
received from surcharges or other sources (e.g., ACA, GRI, transition
costs). Identify customers who are affiliates. Identify rate schedules
under which costs are allocated and rate schedules under which revenues
are credited for the adjustment period with cross-references to the
other filed statements and schedules.
(3) Schedule G-3. Specify, quantify, and justify each proposed
adjustment (discounting, capacity release, plant closure, contract
termination, etc.) to base period actual billing determinants, and
provide a detailed explanation for each factor contributing to the
adjustment. Include references to any certificate docket authorizing
changes. Submit workpapers with all formulae.
(4) Schedule G-4. At-Risk Revenue. For each instance where there is
a separate cost-of-service associated with facilities for which the
applicant is ``at risk,'' show the base period and adjustment period
revenue by customer, by rate schedule, by contract, by billing
determinant and as 12-month totals. Provide projected throughput (i.e.,
usage or commodity quantities, unadjusted for discounting) and
projected contract demand levels (unadjusted for discounting).
(5) Schedule G-5. Other Revenues.
(i) Describe and quantify, by month, the types of revenue included
in Account Nos. 490-495 for the base and test periods. Show revenues
applicable to the sale of products. Show the principal components
comprising each of the various items which are reflected as credits to
cost-of-service in Statement A.
(ii) To the extent the credits to the cost-of-service reflected in
Statement A differ from the amounts shown on Schedule G-5, compare and
reconcile the two statements. Quantify and explain each proposed
adjustment to base period actuals. For Account No. 490, show the name
and location of each product extraction plant processing gas for the
applicant, and the inlet and outlet monthly dth of the pipeline's gas
at each plant. Show the revenues received by the applicant by product
by month for each extraction plant for the base period and proposed for
the test period.
(iii) Separately state each item and revenue received for the
transportation of liquids, liquefiable hydrocarbon, or nonhydrocarbon
constituents owned by shippers. For both the base and test periods,
indicate by shipper contract: the quantity transported and the revenues
received.
(iv) Separately state the revenues received from the release by the
pipeline of transportation and compression capacity it holds on other
pipeline systems. The revenues must equal the revenues reflected on
Schedule I-4(iv).
(6) Schedule G-6. Miscellaneous Revenues.
(i) Separately state by month the base and adjustment period
revenues and the associated quantities received as penalties from
jurisdictional customers; the revenues received from cash outs and
other imbalance adjustments; and, the revenues received from exit fees.
(ii) Statement G must be submitted to all affected customers and
State commissions having jurisdiction over the affected customers. The
submittal to each of the affected customers may exclude the above
details by months (Schedules G-1 and G-2) with respect to service for
all other customers. Provided, however, that a copy of Statement G,
including details by months with respect to service for a particular
customer, must be promptly submitted to that customer upon request.
(k) Statement H-1. Operation and Maintenance Expenses. Show the gas
operation and maintenance expenses according to each applicable account
of the Commission's Uniform System of Accounts for Natural Gas
Companies. Show the expenses under columnar headings, with subtotals
for each functional classification, as follows: Operation and
maintenance expense by months, as booked, for the 12 months of actual
experience, and the 12-month total; adjustments, if any, to expenses as
booked; and, total adjusted operation and maintenance expenses. Provide
a detailed narrative explanation of, and the basis and supporting
workpapers for, each adjustment. Specify the month or months during
which the [[Page 3130]] adjustments would be applied. The following
schedules and additional material must be submitted as part of
Statement H-1:
(1) Schedule H-1(1). This schedule is part of the workpapers. Show
the labor costs, materials and other charges (excluding purchased gas
costs) and expenses associated with Account Nos. 810, 811, and 812
recorded in each gas operation and maintenance expense account of the
Uniform System of Accounts. Show these expenses, under the columnar
headings, with subtotals for each functional classification, as
follows: operation and maintenance expenses by months, as booked, for
the 12 months of actual experience, and the 12-month total;
adjustments, if any, to expenses as booked; and total adjusted
operation and maintenance expenses. Disclose and explain any special
accrual or other normalizing accounting entries for internal purposes
reflected in the monthly expenses presented per book. Explain any
amounts not currently payable, except depreciation charged through
clearing accounts, included in operation and maintenance expenses.
(2) Schedule H-1(1)(a). Labor Costs.
(3) Schedule H-1(1)(b). Materials and Other Charges (Excluding
Purchased Gas Costs and items shown in Schedule H-1 (1)(c)).
(4) Schedule H-1(1)(c). Expenses and Associated Quantities
Applicable to Accounts Nos. 810, 811, and 812. Show the expenses and
quantities for each of the contra-accounts for both base and test
periods.
(5) Schedule H-1(2)(a).
(i) This schedule is to be filed only by a pipeline which has a
Commission approved PGA clause in its tariff.
(ii) Show total system weighted average current unit cost of
purchased gas reflected in the pipeline's latest effective PGA rate
adjustment. Explain any adjustments to the volumes of gas taken from
any source during the 12 months of actual experience. No adjustments
are to be made to reflect the attachment of new gas supplies unless the
facilities of the filing company and the supplier are or will have been
in operation during the test period.
(iii) In the event adjustments to the volume of gas purchased
aggregate more than 10 percent of the total volume of gas purchased
during the 12 months of actual experience, and are due to changes in
gas purchasing patterns or additional gas supply, show the minimum
take-or-pay-for quantities for each source of supply applicable at the
end of the test year period and explain the adjustments.
(6) Schedule H-1(2)(b).
(i) This schedule is to be filed only by a pipeline that has a
Commission approved PGA clause in its tariff.
(ii) Show the development of the purchased gas costs for the test
period including volumes, the PGA rate utilized, the filing date, the
docket number and date of Commission order underlying such unit rate.
If the company purchases and sells gas under exchange agreements, show
the methods of recording on the books, total gross volumes exchanged,
net dollar amounts involved and details of each major exchange.
(7) Schedule H-1(3). This schedule is part of the workpapers. Show,
for the 12 months of actual experience and claimed adjustments: a
classification of principal charges, credits and volumes; particulars
of supporting computations and accounting bases; a description of
services and related dollar amounts for which liability is incurred or
accrued; and, the name of the firm or individual rendering such
services. Expenses reported in Schedules H-1(3)(a) through H-1(3)(k) of
$100,000 or less per type of service may be grouped.
(8) Schedule H-1(3)(a). Account Nos. 806, 808.1, 808.2, 809.1,
809.2, 823, and any other account used to record fuel use or gas
losses.
(9) Schedule H-1(3)(b). Account No. 813. Other Gas Supply Expenses.
Provide details of each type of expense.
(10) Schedule H-1(3)(c). Account Nos. 913 and 930.1. Advertising
Expenses. Disclose principal types of advertising such as TV,
newspaper, etc.
(11) Schedule H-1(3)(d). Account No. 921. Office Supplies and
Expenses.
(12) Schedule H-1(3)(e). Account No. 922. Administrative Expenses
Transferred Credit.
(13) Schedule H-1(3)(f). Account No. 923. Outside Services
Employed.
(14) Schedule H-1(3)(g). Account No. 926. Employee Pensions and
Benefits.
(15) Schedule H-1(3)(h). Account No. 928. Regulatory Commission
Expenses.
(16) Schedule H-1(3)(i). Account No. 929. Duplicate Charges.
Credit.
(17) Schedule H-1(3)(j). Account No. 930.2. Miscellaneous General
Expenses.
(18) Schedule H-1(3)(k). Intercompany and Interdepartmental
Transactions. If the expense accounts contain charges or credits to and
from associated or affiliated companies or nonutility departments of
the company, submit a schedule, or schedules, as to each associated or
affiliated company or nonutility department showing:
(i) The amount of the charges, or credits, during each month and in
total for the base period and the adjustment period.
(ii) The FERC Account No. charged (or credited).
(iii) Descriptions of the specific services performed for, or by,
the associated/affiliated company or nonutility department.
(iv) The bases used in determining the amounts of the charges
(credits) and an explanation for the bases.
(19) Schedule H-1 (3)(l). Show all lease payments contained in the
operation and maintenance accounts. Leases of $500,000 or less may be
grouped by type of lease.
(l) Statement H-2. Depreciation, Depletion, Amortization and
Negative Salvage Expenses. Show, separately, the gas plant
depreciation, depletion, amortization, and negative salvage expenses by
functional classifications. For each functional plant classification,
show depreciation reserve associated with offshore and onshore plant
separately. Show, in separate columns: expenses for the 12 months of
actual experience; adjustments, if any, to such expense; and, the total
adjusted expense claimed. Explain the bases, methods, essential
computations, and derivation of unit rates for the calculation of
depreciation, depletion, and amortization expense for the 12 months of
actual experience and for the adjustments. The amounts of depreciable
plant must be shown by the functions specified in paragraph C of
Account No. 108, Accumulated Provisions for Depreciation of Gas Utility
Plant, and Account No. 111, Accumulated Provision for Amortization and
Depletion of Gas Utility Plant, of the Commission's Uniform System of
Accounts for Natural Gas Companies, and, if available, for each
detailed plant account (300 Series) together with the rates used in
computing such expenses. Explain any deviation from the rates
determined to be just and reasonable by the Commission. Show the rate
or rates previously used together with supporting data for the new rate
or rates used for this filing. The following schedule and additional
material must be submitted as a part of Statement H-2:
(1) Schedule H-2 (1). Depreciable Plant.
(i) Reconcile the depreciable plant shown in Statement H-2 with the
aggregate investment in gas plant shown in Statement C, and the expense
charged to other than prescribed depreciation, depletion, amortization,
and negative salvage expense accounts. Identify the amounts of plant
costs and associated plant accounts used as the bases for depreciation
expense charged to clearing accounts. For each functional
[[Page 3131]] plant classification, show depreciation reserve
associated with offshore and onshore plant separately.
(ii) Schedule H-2(1) must be updated, as set forth in Sec. 154.312,
with actual depreciable plant and reconciled with updated Statement C.
(m) Statement H-3. Income Taxes. Show the computation of allowances
for Federal and State income taxes for the test period based on the
claimed return applied to the overall gas utility rate base. To
indicate the accounting classification applicable to the amount
claimed, the computation of the Federal income tax allowance must show,
separately, the amounts designated as current tax and deferred tax. The
following schedules and additional material must be submitted as a part
of Statement H-3:
(1) Schedule H-3(1). This schedule is part of the work papers.
Reconcile the book net income with taxable net income as reported to
the Internal Revenue Service for the most recent year for which a tax
return was filed. Explain any items appearing in either the
reconciliation or the tax return but not both.
(2) Schedule H-3(2). This schedule is a part of the workpapers. If
tax depreciation differs from book depreciation, show the computation
of the tax depreciation indicating differences between book and tax
depreciation on a straight-line basis; and the excess of liberalized
depreciation over straight-line depreciation for tax purposes for the
taxable year or years.
(3) Schedule H-3(3). This schedule is part of the workpapers. Show
the income tax paid each State in the current and/or previous year
covered by the test period.
(4) Schedule H-3(4). This schedule is part of the workpapers. Show
the computation of an updated reconciliation between book depreciable
plant and tax depreciable plant and accumulated provision for deferred
income taxes, for the base period or latest calendar or fiscal year
(depending on the company's reporting period).
(n) Statement H-4. Other Taxes. Show the gas utility taxes, other
than Federal or state income taxes, in separate columns, as follows:
Tax expense per books for the 12 months of actual experience
(separately identify the amounts expensed or accrued during the
period); adjustments, if any, to amounts booked; and, the total
adjusted taxes claimed. Show the kind and amount of taxes paid under
protest or in connection with taxes under litigation. Show taxes by
state and by type of tax. The following schedules and additional
material must be submitted as a part of Statement H-4:
(1) Schedule H-4(1). This schedule is part of the workpapers. Show
the computations of adjusted taxes claimed in Statement H(4).
(o) Statement I. Statement I consists of the following Schedules:
(1) Schedule I-1. Functionalization of Cost-of-service. Show the
overall cost-of-service contained in Statement A as supported by
Statements B, C, D, E, G (revenue credits) and H:
(i) Separate overall cost-of-service by function of facility.
(ii) Separate the transmission, storage and gathering facilities
between incremental and non-incremental facilities. If the pipeline
proposes to directly assign the costs of specific facilities, it must
provide a separate cost-of-service for every directly assigned facility
(e.g., lateral or storage field).
(iii) For each zone, separately state transmission, storage, and
gathering costs.
(iv) Show the method used to allocate common and joint costs to
various functions. Provide the factors underlying the allocation of
general costs (e.g., miles of pipe, cost of plant, labor). Show the
formulae used and explain the bases for the allocation of common and
joint costs.
(2) Schedule I-2. Classification of Costs-of-service.
(i) For each functionalized cost-of-service provided in Schedule I-
1 (i), (ii), and (iii), show the classification of costs between fixed
costs and variable costs and between reservation costs and usage costs.
The classification must be for each element of the cost-of-service
(e.g., depreciation expenses, state income taxes). For operation and
maintenance expenses and general and administrative expenses, the
classification must be provided by account and by total.
(ii) Explain the basis for the classification of costs.
(iii) Explain any difference between the method for classifying
costs and the classification method underlying the pipeline's currently
effective rates.
(3) Schedule I-3. Allocation of Cost-of-service.
(i) If the company provides gas sales and transportation as a
bundled service, show the allocation of costs between direct sales or
distribution sales and the other services. If the company provides
unbundled transportation, show the allocation of costs between services
with cost-of-service rates and services with market-based rates,
including products extraction, sales, and company-owned production. If
the cost-of-service is allocated among rate zones, show how the
classified cost-of-service is allocated among rate zones by function.
If the pipeline proposes to establish rate zones for the first time, or
to change existing rate zone boundaries, explain how the rate zone
boundaries are established.
(ii) Show how the classified costs of service provided in Schedule
I-2 or Schedule I-3 (i) are allocated among the pipeline's services and
rate schedules.
(iii) Provide the formulae used in the allocation of the cost-of-
service. Provide the factors underlying the allocation of the cost-of-
service (e.g., contract demand, annual billing determinants, three-day
peak). Provide the load factor or other basis for any imputed demand
quantities.
(iv) Explain any changes in the basis for the allocation of the
cost-of-service from the allocation methodologies underlying the
currently effective rates.
(4) Schedule I-4. Transmission and Compression of Gas by Others
(Account No. 858). Provide the following information for each
transaction for the base and adjustment period:
(i) The name of the transporter.
(ii) The name of the rate schedule under which service is provided,
and the expiration date of the contract.
(iii) Monthly usage volumes.
(iv) Monthly revenues.
(v) The monthly revenues for volumes flowing under released
capacity. The revenues in Schedule I-4(iv) must also be reflected,
separately, as a credit in Schedule G-5.
(5) Schedule I-5. Three-day Peak Deliveries. Provide the following
data for the three continuous days of maximum transmission system
deliveries during the winter heating season within the 12 months of
actual experience:
(i) Deliveries by customer by rate schedule by zone;
(ii) Deliveries to direct sale and distribution customers;
(iii) Withdrawals from storage for contract storage customers;
(iv) Withdrawals from storage for no-notice service;
(v) Withdrawals from storage for system use including balancing;
(vi) Fluctuations in line pack or gas stored in the pipeline;
(vii) Dates and average temperatures;
(viii) If three-day peak deliveries are used for allocation
purposes, explain any adjustments to the actual three-day peak
deliveries.
(6) Schedule I-6. Gas Balance. Show by months and total, for the 12
months of actual experience, the company's Gas Account, in the form
required by FERC Form No. 2 pages 520 and 521. Show
[[Page 3132]] corresponding estimated data, if claimed to be different
from actual experience. Provide the basis for any variation between
estimated and actual base period data.
(p) Statement J. Comparison and Reconciliation of Estimated
Operating Revenues With Cost-of-service. Compare the total revenues by
rate schedule (Schedule G-2) to the allocated cost-of-service
(Statement I). Identify any surcharges that are reflected in Statement
G but not in Statement I.
(1) Schedule J-1. Summary of Billing Determinants. Provide a
summary of all billing determinants used to derive rates. Provide a
reconciliation of customers' total billing determinants as shown on
Schedule G-2 with those used to derive rates in Schedule J-2. Provide
an explanation of how any discount adjustment is developed. If billing
determinants are imputed for interruptible service, explain the method
for calculating the billing determinants.
(2) Schedule J-2. Derivation of Rates. Show the derivation of each
rate component of each rate. For each rate component of each rate
schedule, include:
(i) A reference (by page, line, and column) to the allocated cost-
of-service in Statement I;
(ii) A reference to the appropriate billing determinants in
Schedule J-1.
(iii) Explain any changes in the method used for the derivation of
rates from the method used in developing the underlying rates.
(q) Statement K. [Reserved]
(r) Statement L. Balance Sheet. Provide a balance sheet in the form
prescribed by the Commission's Uniform System of Accounts for Natural
Gas Companies as of the beginning and end of the base period. Include
any notes. If the natural gas company is a member of a group of
companies, also provide a balance sheet on a consolidated basis.
(s) Statement M. Income Statement. Provide an income statement,
including a section on earnings, in the form prescribed by the
Commission's Uniform System of Accounts for Natural Gas Companies for
the base period. Include any notes. If the natural gas company is a
member of a system group of companies, provide an income statement on a
consolidated basis.
(t) Statement N. [Reserved]
(u) Statement O. Description of Company Operations. Provide a
description of the company's service area and diversity of operations.
Include the following:
(1) Only if significant changes have occurred since the filing of
the last FERC Form No. 2 or 2-A, provide a detailed system map.
(2) A list of each major expansion and abandonment since the
company's last general rate case. Provide brief descriptions,
approximate dates of operation or retirement from service, and costs
classified by functions.
(3) A detailed description of how the company designs and operates
its systems. Include design temperature.
(v) Statement P. Explanatory Text and Prepared Testimony. Provide
copies of prepared testimony indicating the line of proof which the
company would offer for its case-in-chief in the event that the rates
are suspended and the matter set for hearing. Name the sponsoring
witness of all text and testimony. Statement P must be filed
concurrently with the other schedules.
Sec. 154.314 Schedules for minor rate changes.
(a) A change in a rate or charge that, for the test period, does
not increase the company's revenues by the smaller of $1,000,000 or 5
percent is a minor rate change. A change in a rate level that does not
directly or indirectly result in an increased rate or charge to any
customer or class of customers is a minor rate change.
(b) In addition to the schedules in this section, filings for minor
rate changes must include Statements L, M, O, P, I-1 through I-4, and J
of Sec. 154.313.
(c) The schedules of this section must contain the principal
determinants essential to test the reasonableness of the proposed minor
rate change. Any adjustments to book figures must be separately stated
and the basis for the adjustment must be explained.
(d) Schedules B-1, B-2, C, D, E, H, H-2, and H-4 of this section
must be updated with actual data by month and must be resubmitted in
the same format and with consecutive 12 month running totals, for each
month of the adjustment period. The first updated statement or schedule
must be submitted to the Commission one month after the filing date or
one month after the quarter, whichever is later. Subsequent updated
statements or schedules must be made, quarterly, one month after the
end of the quarter being updated. The updated filings must reference
the associated docket number.
(e) Composition of schedules for a minor rate changes.
(1) Schedule A. Overall Cost-of-service by Function. Summarize the
overall cost-of-service (operation and maintenance expenses,
depreciation, taxes, return, and credits to cost-of-service) developed
from the supporting schedules below.
(2) Schedule B. Overall Rate Base and Return. Summarize the overall
gas utility rate base by function. Include the claimed rate of return
and show the application of the claimed rate of return to the overall
rate base.
(3) Schedule B-1. Accumulated Deferred Income Taxes (Account Nos.
190, 281, 282, and 283). Show monthly book balances of accumulated
deferred income taxes for each of the 12 months during the base period.
In adjoining columns, show additions and reductions for the adjustment
period balance and the total adjusted balance.
(4) Schedule B-2. Regulatory Asset and Liability. Show monthly book
balances of regulatory asset (Account No. 182.3) and liability (Account
No. 254) for each of the 12 months during the base period. In adjoining
columns, show additions and reductions for the adjustment period
balance and the total adjusted balance. Only include these accounts if
recovery of these balances are reflected in the company's costs.
Identify the specific Commission authority which required the
establishment of these accounts.
(5) Schedule C. Cost of Plant by Functional Classification as of
the End of the Base and Adjustment Periods.
(6) Schedule D. Accumulated Provisions for Depreciation, Depletion,
Amortization, and Abandonment by Functional Classifications as of the
Beginning and as of the End of the Test Period.
(7) Schedule E. Working Capital. Show the various components
provided for in Sec. 154.313, Statement E.
(8) Schedule F. Show the rate of return claimed with a brief
explanation of the basis.
(9) Schedule G. (i) Show actual throughput and revenues for the
base period at rates charged during that period classified in
accordance with the Commission's Uniform System of Accounts and by
jurisdictional rate schedule.
(ii) Show total comparative operating revenues by month, by rate
schedule, by customer, for the base period as adjusted for known and
measurable changes which are expected to occur within the test period
computed under the rates charged during the base period and computed
under the rates expected to be charged. Provide projected throughput
(i.e., usage or commodity quantities, unadjusted for discounting) and
projected contract demand levels (unadjusted for discounting). Separate
operating revenues from revenues received from penalties, surcharges or
other sources (e.g., ACA, GRI, transition costs). Identify customers
who are replacement shippers under capacity [[Page 3133]] release.
Identify customers who are affiliates.
(iii) Identify rate schedules under which costs are allocated and
rate schedules under which revenues are credited for the test period
with cross-references to the other filed statements and schedules.
(10) Schedule H. Operation and Maintenance Expenses. Show the gas
operation and maintenance expenses according to each applicable account
of the Commission's Uniform System of Accounts for Natural Gas
Companies. The expenses must be shown under appropriate columnar-
headings, by labor, materials and other charges, and purchased gas
costs, with subtotals for each functional classification: Operation and
maintenance expense by months, as booked, for the 12 months of actual
experience, and the total thereof; adjustments, if any, to expenses as
booked; and, total adjusted operation and maintenance expenses claimed.
Explain all adjustments. Specify the month or months during which the
adjustments would be applicable.
(11) Schedule H-1. Workpapers for Expense Accounts. Furnish
workpapers for the 12 months of actual experience and claimed
adjustments and analytical details as set forth in Sec. 154.313,
Schedule H-1(3).
(12) Schedule H-2. Depreciation, Depletion, Amortization and
Negative Salvage Expenses. Show, separately, the gas plant
depreciation, depletion, amortization and negative salvage expenses by
functional classifications. For each functional plant classification,
show depreciation reserve associated with offshore and onshore plant
separately. The bases, methods, essential computations and derivation
of unit rates for the calculation of depreciation, depletion,
amortization and negative salvage expenses for actual experience must
be explained.
(13) Schedule H-3. Income Tax Allowances Computed on the Basis of
the Rate of Return Claimed. Show the computation of allowances for
Federal and State income taxes based on the claimed return applied to
the overall gas utility rate base.
(14) Schedule H-3(1). This schedule is part of the workpapers. Show
the computation of an updated reconciliation between book depreciable
plant and tax depreciable plant and accumulated provision for deferred
income taxes, for the base period or latest calendar or fiscal year
(depending on the company's reporting period).
(15) Schedule H-4. Other Taxes. Show the gas utility taxes, other
than Federal or state income taxes in separate columns, as follows: Tax
expense per books for the 12 months of actual experience;) adjustments,
if any, to amounts booked; and, the total adjusted taxes claimed.
Provide the details of the kind and amount of taxes paid under protest
or in connection with taxes under litigation. The taxes must be shown
by states and by kind of taxes. Explain all adjustments.
Sec. 154.315 Other support for a filing.
(a) Any company filing for a rate change is responsible for
preparing prior to filing, and maintaining, workpapers sufficient to
support the filing. In addition to the workpapers accompanying the
filing, the following material, related to the test period, must be
provided to the Commission on request:
(1) Copies of monthly financial reports prepared for management
purposes.
(2) Copies of accounting analyses of balance sheet accounts.
(3) Complete trial balances of all the balance sheet accounts, and
revenue and expense accounts for each month of actual experience used
for the base period with updates for the subsequent months of the
adjustment period.
(4) Analyses of the miscellaneous revenues (Account No. 495) and
related expenses included in the submitted cost-of-service.
(5) Copies of all Office of the Chief Accountant orders,
instructions, letters, findings, and settlements since the pipeline's
last rate change.
(b) If the natural gas company has relied upon data other than
those in Statements A through P in Sec. 154.313 in support of its
general rate change, such other data must be identified and submitted.
Subpart E--Limited Rate Changes
Sec. 154.400 Additional requirements.
In addition to the requirements of subparts A, B, and C of this
part, any proposal to implement a limited rate change must comply with
this subpart.
Sec. 154.401 RD&D expenditures.
(a) Requirements. Upon approval by the Commission, a natural gas
company may file to recover research, development, and demonstration
(RD&D) expenditures in its rates under this subpart.
(b) Applications for Rate Treatment Approval. (1) An application
for advance approval of rate treatment may be filed by a natural gas
company for RD&D expenditures related to a project or group of projects
undertaken by the company or as part of a project undertaken by others.
When more than one company supports an RD&D organization, the RD&D
organization may submit an application that covers the organization's
RD&D program. Approval by the Commission of such an RD&D application
and program will constitute approval of the individual companies'
contributions to the RD&D organization.
(2) An application for advance approval of rate treatment must
include a 5-year program plan and must be filed at least 180 days prior
to the commencement of the 5-year period of the plan.
(3) A 5-year program plan must include at a minimum:
(i) A statement of the objectives for the 5-year period that
relates the objectives to the interests of ratepayers, the public, and
the industry and to the objectives of other major research
organizations.
(ii) Budget, technical, and schedule information in sufficient
detail to explain the work to be performed and allow an assessment of
the probability of success and a comparison with other organizations'
research plans.
(iii) The commencement date, expected termination date, and
expected annual costs for individual RD&D projects to be initiated
during the first year of the plan.
(iv) A discussion of the RD&D efforts and progress since the
preparation of the program plan submitted the previous year and an
explanation of any changes that have been made in objectives,
priorities, or budgets since the plan of the previous year.
(v) A statement identifying all jurisdictional natural gas
companies that will support the program and specifying the amounts of
their budgeted support.
(vi) A statement identifying those persons involved in the
development, review, and approval of the plan and specifying the amount
of effort contributed and the degree of control exercised by each.
(c) Applications must describe the RD&D projects in such detail as
to satisfy the Commission that the RD&D expenditures qualify as valid,
justifiable, and reasonable.
(d) Within 120 days of the filing of an application for rate
treatment approval and a 5-year program plan, the Commission will state
its decision with respect to acceptance, partial acceptance, or
rejection of the plan, or, when the complexity of issues in the plan so
requires, will set a date certain by which a final decision will be
made, or will order the matter set for hearing. Partial rejection of a
plan by the Commission will be accompanied by a [[Page 3134]] decision
as to the partial level of acceptance which will be proportionally
applied to all contributions listed for jurisdictional companies in the
plan. Approval by the Commission of a 5-year plan constitutes approval
for rate treatment of all projects identified as starting during the
first year of the approved plan. Continued rate treatment will depend
upon review and evaluation of subsequent annual applications and 5-year
program plans.
Sec. 154.402 ACA expenditures.
(a) Requirements. Upon approval by the Commission, a natural gas
pipeline company may adjust its rates, annually, to recover from its
customers annual charges assessed by the Commission under part 382 of
this chapter pursuant to an annual charge adjustment clause (ACA
clause). The ACA clause must be filed with the Commission and indicate
the amount of annual charges to be flowed through per unit of energy
sold or transported (ACA unit charge). The ACA unit charge will be
specified by the Commission at the time the Commission calculates the
annual charge bills. A company must reflect the ACA unit charge in each
of its rate schedules applicable to sales or transportation deliveries.
The company must apply the ACA unit charge to the usage component of
rate schedules with two-part rates. A company may recover annual
charges through an ACA unit charge only if its rates do not otherwise
reflect the costs of annual charges assessed by the Commission under
Sec. 382.106(a) of this chapter. The applicable annual charge, required
by Sec. 382.103 of this chapter, must be paid before the company
applies the ACA unit charge.
(b) Application for Rate Treatment Approval. A company seeking
authorization to use an ACA unit charge must file with the Commission a
separate ACA tariff sheet containing:
(1) A statement that the company is collecting an ACA per unit
charge, as approved by the Commission, applicable to all the pipeline's
sales and transportation schedules,
(2) The per unit charge of the ACA,
(3) The proposed effective date of the tariff change (30 days after
the filing of the tariff sheet, unless a shorter period is specifically
requested in a waiver petition and approved), and
(4) A statement that the pipeline will not recover any annual
charges recorded in FERC Account No. 928 in a proceeding under subpart
D of this part.
(c) Changes to the ACA unit charge must be filed annually, to
reflect the annual charge unit rate authorized by the Commission each
fiscal year.
Sec. 154.403 Periodic rate adjustments.
(a) This section applies to the passthrough, on a periodic basis,
of a single cost item or revenue item for which passthrough is not
regulated under another section of this subpart, and to revisions on a
periodic basis of a gas reimbursement percentage.
(b) Where a pipeline recovers fuel use and unaccounted-for natural
gas in kind, the fuel reimbursement percentage must be stated in the
tariff either on the tariff sheet stating the currently effective rate
or on a separate tariff sheet in such a way that it is clear what
amount of natural gas must be tendered in kind for each service
rendered.
(c) A natural gas company that passes through a cost or revenue
item or adjusts its fuel reimbursement percentage under this section,
must state within the general terms and conditions of its tariff, the
methodology and timing of any adjustments. The following must be
included in the general terms and conditions:
(1) A statement of the nature of the revenue or costs to be flowed
through to the customer;
(2) A statement of the manner in which the cost or revenue will be
collected or returned, whether through a surcharge, offset, or
otherwise;
(3) A statement of which customers are recipients of the revenue
credit and which rate schedules are subject to the cost or fuel
reimbursement percentage;
(4) A statement of the frequency of the adjustment and the dates on
which the adjustment will become effective;
(5) A step-by-step description of the manner in which the amount to
be flowed through is calculated and a step-by-step description of the
flowthrough mechanism, including how the costs are classified and
allocated. Where the adjustment modifies a rate established under
subpart D of this part, the methodology must be consistent with the
methodology used in the proceeding under subpart D of this part;
(6) Where costs or revenue credits are accumulated over a past
period for periodic recovery or return, the past period must be defined
and the mechanism for the recovery or return must be detailed on a
step-by-step basis. Where the natural gas company proposes to use a
surcharge to clear an account in which the difference between costs or
revenues, recovered through rates, and actual costs and revenues
accumulate, a statement must be included detailing, on a step-by-step
basis, the mechanism for calculating the entries to the account and for
passing through the account balance.
(7) Where carrying charges are computed, the calculations must be
consistent with the methodology and reporting requirements set forth in
Sec. 154.501 using the carrying charge rate required by that section. A
natural gas company must normalize all income tax timing differences
which are the result of differences between the period in which expense
or revenue enters into the determination of taxable income and the
period in which the expense or revenue enters into the determination of
pre-tax book income. Any balance upon which the natural gas company
calculates carrying charges must be adjusted for any recorded deferred
income taxes.
(8) Where the natural gas company discounts the rate component
calculated pursuant to this section, explain on a step by-step basis
how the natural gas company will adjust for rate discounts in its
methodology to reflect changes in costs under this section.
(9) If the costs passed through under a mechanism approved under
this section are billed by an upstream natural gas company, explain how
refunds received from upstream natural gas companies will be passed
through to the natural gas company's customers, including the
allocation and classification of such refunds;
(10) A step-by-step explanation of the methodology used to reflect
changes in the fuel reimbursement percentage, including the allocation
and classification of the fuel use and unaccounted for natural gas.
Where the adjustment modifies a fuel reimbursement percentage
established under subpart D of this part, the methodology must be
consistent with the methodology used in the proceeding under subpart D
of this part;
(11) A statement of whether the difference between quantities
actually used or lost and the quantities retained from the customers
for fuel use and loss will be recovered or returned in a future
surcharge. Include a step-by-step explanation of the methodology used
to calculate such surcharge. Any period during which these differences
accumulate must be defined;
(d) Filing Requirements.
(1) Filings under this section must include:
(i) A summary statement showing the rate component added to each
rate schedule with workpapers showing all mathematical calculations.
(ii) If the filing establishes a new fuel reimbursement percentage
or surcharge, include computations for each fuel reimbursement or
surcharge calculated, broken out by service, classification, area,
zone, or other subcategory.
(iii) Workpapers showing the allocation of costs or revenue credits
by [[Page 3135]] rate schedule and step-by-step computations supporting
the allocation, segregated into reservation and usage amounts, where
appropriate.
(iv) Where the costs, revenues, rates, quantities, indices, load
factors, percentages, or other numbers used in the calculations are
publicly available, include references by source.
(v) Where a rate or quantity underlying the costs or revenue
credits is supported by publicly available data (such as another
natural gas company's tariff or EBB), the source must be referenced to
allow the Commission and interested parties to review the source. If
the rate or quantity does not match the rate or quantity from the
source referenced, provide step-by-step instructions to tie the rate in
the referenced source to the rate in the filing.
(vi) Where a number is derived from another number by applying a
load factor, percentage, or other adjusting factor not referenced in
paragraph (d)(1)(i) of this section, include workpapers and a narrative
to explain the calculation of the adjusting factor.
(2) If the natural gas company is adjusting its rates to reflect
changes in transportation and compression costs paid to others:
(i) The changes in transportation and compression costs must be
based on the rate on file with the Commission. If the rate is not on
file with the Commission or a discounted rate is paid, the rate
reflected in the filing must be the rate the natural gas company is
contractually obligated to pay;
(ii) The filing must include appropriate credits for capacity
released under Sec. 284.243 of this chapter with workpapers showing the
quantity released, the revenues received from the release, the time
period of the release, and the natural gas pipeline on which the
release took place; and,
(iii) The filing must include a statement of the refunds received
from each upstream natural gas company which are included in the rate
adjustment. The statement must conform to the requirements set forth in
Sec. 154.501.
(3) If the natural gas company is reflecting changes in its fuel
reimbursement percentage, the filing must include:
(i) A summary statement of actual gas inflows and outflows for each
month used to calculate the fuel reimbursement percentage or surcharge.
For purposes of establishing the surcharge, the summary statement must
be included for each month of the period over which the differences
defined in paragraph (c) of this section accumulate.
(ii) Where the fuel reimbursement percentage is calculated based on
estimated activity over a future period, the period must be defined and
the estimates used in the calculation must be justified. If any of the
estimates are publicly available, include a reference to the source.
(4) The natural gas company must not recover costs and is not
obligated to return revenues which are applicable to the period pre-
dating the effectiveness of the tariff language setting forth the
periodic rate change mechanism, unless permitted or required to do so
by the Commission.
Subpart F--Refunds and Reports
Sec. 154.501 Refunds.
(a) Refund Obligation. (1) Any natural gas company that collects
rates or charges pursuant to this chapter must refund that portion of
any increased rates or charges either found by the Commission not to be
justified, or approved for refund by the Commission as part of a
settlement, together with interest as required in paragraph (d) of this
section. The refund plus interest must be distributed as specified in
the Commission order requiring or approving the refund, or if no date
is specified, within 60 days of the order.
(2) Any natural gas company must refund to its jurisdictional
customers the jurisdictional portion of any refund it receives within
30 days of receipt.
(b) Costs of Refunding. Any natural gas company required to make
refunds pursuant to this section must bear all costs of such refunding.
(c) Supplier Refunds. The jurisdictional portion of supplier
refunds (including interest received), applicable to periods in which a
purchased gas adjustment clause was in effect, must be flowed through
to the natural gas company's jurisdictional gas sales customers during
that period with interest as computed in paragraph (d) of this section.
(d) Interest on Refunds. Interest on the refund balance must be
computed from the date of collection from the customer until the date
refunds are made as follows:
(1) At a rate of seven percent simple interest per annum on all
excessive rates or charges held prior to October 10, 1974;
(2) At a rate of nine percent simple interest per annum on all
excessive rates or charges held between October 10, 1974 and September
30, 1979; and
(3)(i) At an average prime rate for each calendar quarter on all
excessive rates or charges held (including all interest applicable to
such rates and charges) on or after October 1, 1979. The applicable
average prime rate for each calendar quarter must be the arithmetic
mean, to the nearest one-hundredth of one percent, of the prime rate
values published in the Federal Reserve Bulletin, or in the Federal
Reserve's ``Selected Interest Rates'' (Statistical Release G, 13), for
the fourth, third, and second months preceding the first month of the
calendar quarter.
(ii) The interest required to be paid under paragraph (d)(3)(i) of
this section must be compounded quarterly.
(4) The refund balance must be either:
(i) The revenues resulting from the collection of the portion of
any increased rates or charges found by the Commission not to be
justified; or
(ii) An amount agreed upon in a settlement approved by the
Commission; or
(iii) The jurisdictional portion of a refund the natural gas
company receives.
(e) Unless otherwise provided by the order, settlement or tariff
provision requiring the refund, the natural gas company must file a
report of refunds, within 30 days of the date the refund was made,
which complies with Sec. 154.502 and includes the following:
(1) Workpapers and a narrative sufficient to show how the refunds
for jurisdictional services were calculated;
(2) Workpapers and a narrative sufficient to determine the origin
of the refund, including step-by-step calculations showing the
derivation of the refund amount described in paragraphs (d)(4)(i) or
(d)(4)(ii) of this section, if necessary;
(3) References to any publicly available sources which confirm the
rates, quantities, or costs, which are used to calculate the refund
balance or which confirm the refund amount itself. If the rate,
quantity, cost or refund does not directly tie to the source, a
workpaper must be included to show the reconciliation between the rate,
quantity, cost, or refund in the natural gas company's report and the
corresponding rate, quantity, cost or refund in the source document;
(4) Workpapers showing the calculation of interest on a monthly
basis, including how the carrying charges were compounded quarterly;
(5) Workpapers and a narrative explaining how the refund was
allocated to each jurisdictional customer. Where the numbers used to
support the allocation are publicly available, a reference to the
source must be included. Where the allocation methodology has been
approved [[Page 3136]] previously, a reference to the order or tariff
provision approving the allocation methodology must be included.
(6) A letter of transmittal containing:
(i) A list of the material enclosed;
(ii) The name and telephone number of a company official who can
answer questions regarding the filing;
(iii) A statement of the date the refund was disbursed;
(iv) A reference to the authority by which the refund is made,
including the specific subpart of these regulations, an order of the
Commission, a provision of the company's tariff, or any other
appropriate authority. If a Commission order is referenced, include the
citation to the FERC Reports, the date of issuance, and the docket
number;
(v) Any requests for waiver. Requests must include a reference to
the specific section of the statute, regulations, or the company's
tariff from which waiver is sought, and a justification for the waiver.
(7) A certification of service to all affected customers and
interested state commissions.
(f) Each report filed under paragraph (e) of this section must be
posted no later than the date of filing.
Sec. 154.502 Reports.
(a) When the natural gas company is required to make a report on a
periodic basis, either by Commission order or as a part of a
settlement, details about the nature and contents of the report must be
provided in an appropriate section of the general terms and conditions
of its tariff.
(b) The details in the general terms and conditions of the tariff
must include the frequency and timing of the report. Explain whether
the report is filed annually, semi-annually, monthly, or is triggered
by an event. If triggered by an event, explain how soon after the event
the report must be filed. If the report is periodic, state the dates on
which the report must be filed.
(c) Each report must include:
(1) A letter of transmittal containing:
(i) A list of the material enclosed;
(ii) The name and telephone number of a company official who can
answer questions regarding the filing;
(iii) A reference to the authority by which the report is made,
including the specific subpart of these regulations, an order of the
Commission, a provision of the company's tariff, or any other
appropriate authority. If a Commission order is referenced, include the
citation to the FERC Reports, the date of issuance, and the docket
number;
(iv) Any requests for waiver. Requests must include a reference to
the specific section of the statute, regulations, or the company's
tariff from which waiver is sought, and a justification for the waiver.
(2) A certification of service to all affected customers and
interested state commissions.
(d) Each report filed under paragraph (b) of this section must be
posted no later than the date of filing.
Subpart G--Other Tariff Changes
Sec. 154.600 Compliance with other subparts.
Any proposal to implement a tariff change other than in rate level
must comply with subparts A, B, and C of this part.
Sec. 154.601 Change in executed service agreement.
Agreements intended to effect a change or revision of an executed
service agreement on file with the Commission must be in the form of a
superseding executed service agreement only. Service agreements may not
contain any supplements, but may contain exhibits which may be
separately superseded. The exhibits may show, among other things,
contract demand delivery points, delivery pressures, names of
industrial customers of the distributor-customer, or names of
distributors (with one distributor named as agent where delivery to
several distributors is effected at the same delivery points).
Sec. 154.602 Cancellation or termination of a tariff, executed service
agreement or part thereof.
When an effective tariff, contract, or part thereof on file with
the Commission, is proposed to be canceled or is to terminate by its
own terms and no new tariff, executed service agreement, or part
thereof, is to be filed in its place, the natural gas company must
notify the Commission of the proposed cancellation or termination on
the form indicated in Sec. 250.2 or Sec. 250.3 of this chapter,
whichever is applicable, at least 30 days prior to the proposed
effective date of such cancellation or termination. With such notice,
the company must submit a statement showing the reasons for the
cancellation or termination, a list of the affected customers and the
contract demand provided to the customers under the service to be
canceled. A copy of the notice must be duly posted.
Sec. 154.603 Adoption of the tariff by a successor.
Whenever the tariff or contracts of a natural gas company on file
with the Commission are to be adopted by another company or person as a
result of an acquisition, or merger, authorized by a certificate of
public convenience and necessity, or for any other reason, the
succeeding company must file with the Commission, and post within 30
days after such succession, a certificate of adoption on the form
prescribed in Sec. 250.4 of this chapter. Within 90 days after such
notice is filed, the succeeding company must file a revised tariff with
the sheets bearing the name of the successor company.
Note: This Appendix will not appear in the Code of Federal
Regulations.
Appendix
Natural Gas Pipeline Company Tariff Filings
Revised
Docket No. RM95-3-000
This document replaces the Tariff Filing Record Formats issued
August 31, 1989.
General Information
I. Purpose
All companies which maintain a gas tariff with the Federal
Energy Regulatory Commission (FERC) are required to submit, along
with the paper copies, an electronic version of all tariff filings
pursuant to section 385.2011 of the Commission's regulations.
Companies are required to have an electronic version of their entire
gas tariff (excluding Volume No. 2 contractual rate schedules) on
file with FERC on or before June 1, 1995. This form does not modify
the existing tariff sheet format required in section 154.102 or
section 385.2003 for tariff sheets filed on paper. Nor does it
modify the requirement in section 154.201(a) to file a marked paper
version of the pages to be changed by showing additions and
deletions using highlighting, background shading, bold text, or
underlined text.
II. Who Must File
All companies who are required to maintain a FERC Gas Tariff on
file with the Commission.
III. What To Submit
All proposed revisions to the FERC Gas Tariff will be submitted
in conformance with this form. Such proposed revisions include, but
are not limited to, rate changes pursuant to a section 4 filing or
changes in service pursuant to a certificate issued as a result of a
section 7 proceeding. Upon request of the Secretary of the
Commission, companies must submit such additional supporting and
clarifying data and information as may be specified.
All data will be submitted on diskette(s), preferably 3.5'' High
Density diskettes, and must conform to the specific instructions
provided in Exhibit A. The diskette(s) must be accompanied by paper
copies of the information submitted on the diskette. The paper
copies must conform in all respects to the requirements of parts 154
and 157 and will consist of the required number of copies of the
transmittal letter, the tariff sheets, the certification of service,
and a form of notice suitable for publication in the Federal
Register. [[Page 3137]]
The letter of transmittal and the service list will be submitted
on paper only. The letter of transmittal must include the
subscription provided in section 385.2005(a). The subscription
provided must state, in addition to the requirement in section
385.2005(a), that the paper copies contain the same information as
the diskette(s) and that the signer has read and knows the contents
of the paper copies and that the contents as stated in the paper
copies are true to the best knowledge and belief of the signer.
Respondents claiming that information is privileged must file in
accordance with section 385.1112; otherwise, all data submitted will
be considered non-privileged and will be made available to the
public upon request.
IV. When To Submit
The tariff sheets should be filed with the Commission at the
time the company proposes a change in service or rate. The notice
period should be consistent with the Commission's regulations.
V. Where To Submit
(1) Submit this report to: Office of the Secretary, Federal
Energy Regulatory Commission, Room 3110, 825 N. Capitol Street, NE,
Washington, DC 20426.
(2) Hand deliveries may be made to the same address.
General Instructions
(1) Schedule TF. Records TF01 through TF06 and the text line
records are intended to capture all of the tariff elements which the
pipeline has historically filed as part of its FERC Gas Tariff.
Record TF01 identifies the company and the filing date. Record TF02
captures information about the tariff volume; and Records TF03,
TF04, TF05, and TF06 contain requisite marginal information for an
individual tariff sheet. The actual tariff sheet text will follow
Record TF06.
Each tariff sheet should be identified by the nature of the
sheet, and assigned the appropriate ``Text ID'' from among those
listed in the layout for Record TF03. For example, a tariff sheet
which includes the table of contents must be assigned Text ID =
``1''. The text of a tariff sheet should include any footnotes
applicable to the individual tariff sheet. When filing the tariff
sheet on paper, footnotes should appear inside the ruled borders
required by section 154.101.
All of the marginal information required under 18 CFR 154.102(d)
is to be included only in the tariff sheet header records. These
header records will be utilized to print a hard copy with the
appropriate marginal information.
If a tariff sheet is filed to be read vertically in hard copy,
this is referred to hereinafter as ``Portrait'' orientation. If the
sheet will be read horizontally, the orientation is referred to as
``Landscape''. The requirements of section 154.102(d) imply that the
length of a line of actual text is 6.75 inches in Portrait
orientation, and 10.0 inches in Landscape. The pitch, the number of
print characters per horizontal inch (cpi); the number of lines per
vertical inch (lpi); and the page orientation for printing the
tariff sheet must be given in the first Tariff Sheet Header Record,
(Record TF03). The number of characters per horizontal inch (cpi)
must not exceed 17. The acceptable lines per vertical inch are 6 or
8. The maximum line length and lines per page for Portrait and
Landscape orientation are as follows:
----------------------------------------------------------------------------------------------------------------
Maximum line length (characters) Maximum lines per
-------------------------------------------- page
Page orientation ---------------------
10cpi 12cpi 15cpi 17cpi 6lpi 8lpi
----------------------------------------------------------------------------------------------------------------
Vertical (Portrait)........................... 65 79 98 112 50 70
Horizontal (Landscape)........................ 98 118 148 168 31 44
----------------------------------------------------------------------------------------------------------------
(2) Record Types. Records must be filed in the following order:
Company Header Record (TF01): One record per dataset.
Volume Header Record (TF02): One record per volume. All pages
for the same volume will be grouped together. If more than one
dataset is required for the filing of a volume, this record must
appear in each dataset. Note: When more than one dataset is needed
to accommodate a filing, name the datasets in accordance with the
instructions in Exhibit A.
Note: The appropriate tariff sheet header records must precede
each tariff sheet!
Sheet Header Record (TF03): One record per sheet.
Superseded Sheet Header Record (TF04): This record pertains to
the superseded sheet information. One record per sheet unless there
is no superseded sheet (e.g., Original and Substitute Original
sheets). In that case, this record may be omitted.
Issuing Officer Header Record (TF05): One record per filing,
unless the filing contains sheets that reference more than one
issuing officer or the tariff sheets are submitted in more than one
dataset. Optionally, this record may precede every tariff sheet
filed.
Date and Docket Header Record (TF06): One record per filing,
unless the effective date or other information in this record
changes from sheet to sheet or the tariff sheets are submitted in
more than one dataset. Optionally, this record may precede every
tariff sheet filed.
Text Line Records: The actual tariff sheet text. Note: any
special codes placed in the text (such as bold, italic, underline,
etc.) are removed when converting to ASCII format.
(3) Numeric Fields. All numeric fields in Records TF01 through
TF06 must not be left blank, and must be right justified unless
indicated otherwise. The following conventions should be followed in
preparing each header record in the filing:
(A) If a numeric data item is not applicable to the respondent,
enter the numeric value ``0'' in the field provided for this data
item.
(B) Do not include commas in reporting any numeric value.
(C) Report all dates as six digit numerics (month, day, year,
MMDDYY).
(4) Pipeline Company ID. Use the code for the pipeline as
contained in the Buyer Seller Code List, U.S. Department of Energy's
publication DOE/EIA-0176. A code may be obtained by calling EIA at
(202) 586-8841.
(5) Record Lengths. Do not pad the end of data records with
blanks.
Specific Instructions
(1) Effective Date. The date, given as month, day, and year, on
which the respondent expects the filing to be put into effect
subject to the concurrence of the Commission.
(2) Tariff Volume Number. The number of the volume to which the
tariff sheets belong. For example, if the volume is labeled ``First
Revised Volume No. 1'', report a ``1'' in this field.
(3) Tariff Volume Revision Number. Report the number of the
revision. For example, if the tariff volume is labelled ``Second
Revised Volume No. 1'', report a ``2'' in this field. If the tariff
volume is an original volume, report a zero in this field.
(4) Tariff Volume ID. Report the full tariff volume name in this
field. For example, if the volume is labelled ``First Revised Volume
No. 1'', report ``First Revised Volume No. 1'' in this field.
(5) Sheet Number. Report the number of the tariff sheet being
filed. For example, if the sheet is numbered ``First Revised Sheet
No. 3 superseding Original Sheet No. 3'', report a ``3'' in this
field.
(6) Sheet Revision Number. Report the number of the revision.
For example, if the tariff sheet is numbered ``Second Substitute
Third Revised Sheet No. 4 superseding Second Revised Sheet No. 4'',
report a ``3'' in this field. If this is an original tariff sheet,
report a ``0'' in this field.
(7) Sheet ID. Report the full designation for the tariff sheet
being reported. For example, if the sheet is designated ``First
Revised Sheet No. 3 superseding Original Sheet No. 3'', report
``First Revised Sheet No. 3'' in this field. If the Sheet ID exceeds
the allowed 40 character positions for this item, use the
``Abbreviation Conventions List'' at Exhibit C.
(8) Superseded Sheet ID. Report the full designation for the
tariff sheet being superseded. For example, if the tariff sheet
being filed is designated ``First Revised Sheet No. 3 superseding
Original Sheet No. 3'', report ``Original Sheet No. 3'' in this
field. If the Superseded Sheet ID exceeds the allowed 40 character
positions for this item, use the [[Page 3138]] ``Abbreviation
Conventions List'' at Exhibit C.
(9) First Superseded Sheet Number. When a single sheet
supersedes a range of sheets (such as canceling a rate schedule or
reserving sheets for future use), report the number of the first
sheet in the range. Otherwise this field may be left blank.
(10) Last Superseded Sheet Number. When a single sheet
supersedes a range of sheets (such as canceling a rate schedule or
reserving sheets for future use), report the number of the last
sheet in the range. Otherwise this field may be left blank.
(11) Alternate Sheet ID. When filing primary and alternative
tariff sheets, the sheets are uniquely identified by reporting
``00'' in this field for the primary sheet, ``01'' for the first
alternate, ``02'' for the second alternate, and so on.
(12) Issuing Officer. Report the name and title of the person
authorized to issue the tariff sheet.
(13) Issue Date. The date given as month, day, and year when the
tariff sheet is issued.
(14) Order Reference. For tariff sheets which are filed to make
rate schedules or provisions ordered by the Commission effective,
report the Docket Number and the date of such order. (If more than
one docket applies, report the lead docket relating to the filing
company in the proceeding.)
Electronic Tariff File Layout--Schedule TF
----------------------------------------------------------------------------------------------------------------
Character
Item Position Data Type Comments
----------------------------------------------------------------------------------------------------------------
(1) Company Header Record
----------------------------------------------------------------------------------------------------------------
Schedule ID....................... 1-2 Character......... Sch = TF.
Record ID......................... 3-4 Numeric........... Code = 01.
Company ID........................ 5-10 Numeric........... Company code from buyer/seller code list,
see general instruction 4.
Date Submitted.................... 11-16 Numeric........... Month, day and year report is filed
(mmddyy).
Company Name...................... 17-65 Character......... Name of filing company.
----------------------------------------------------------------------------------------------------------------
(2) Volume Header Record
----------------------------------------------------------------------------------------------------------------
Schedule ID....................... 1-2 Character......... Sch = TF.
Record ID......................... 3-4 Numeric........... Code = 02.
Tariff Volume Number.............. 5-8 Character......... See specific instruction 2.
Tariff Volume Revision Number..... 9-11 Numeric........... See specific instruction 3.
Tariff Volume ID.................. 12-51 Character......... See specific instruction 4.
----------------------------------------------------------------------------------------------------------------
(3) Sheet Header Record
----------------------------------------------------------------------------------------------------------------
Schedule ID....................... 1-2 Character......... Sch = TF.
Record ID......................... 3-4 Numeric........... Code = 03.
Sheet Number...................... 5-12 Character......... See specific instruction 5.
Sheet Revision Number............. 13-15 Numeric........... See specific instruction 6.
Alternate Sheet ID................ 16-17 Numeric........... See specific instruction 11.
Text ID........................... 18-19 Numeric........... 0 = Title Page.
.................. 1 = Table of Contents.
.................. 2 = Preliminary Statement.
.................. 3 = Rate Sheets.
.................. 4 = Rate Schedule Text.
.................. 5 = General Terms and Conditions.
.................. 6 = Form of Service Agreements.
.................. 7 = Index of Customers.
.................. 8 = Other Indices.
.................. 9 = Other Tariff Sheets.
.................. 10 = Sheets Reserved for Future Use.
Orientation....................... 20 Character......... P = Portrait.
L = Landscape.
Pitch............................. 21-22 Numeric........... Characters per Horizontal Inch = 10, 12, 15,
or 17.
Lines Per Inch.................... 23 Numeric........... Lines per Vertical Inch = 6 or 8.
Sheet ID.......................... 24-63 Character......... See specific instruction 7.
----------------------------------------------------------------------------------------------------------------
(4) Superseded Sheet Header Record
----------------------------------------------------------------------------------------------------------------
Schedule ID....................... 1-2 Character......... Sch = TF.
Record ID......................... 3-4 Numeric........... Code = 04.
First Superseded Sheet Number..... 5-12 Character......... See specific instruction 9.
Last Superseded Sheet Number...... 13-20 Character......... See specific instruction 10.
Superseded Sheet ID............... 21-60 Character......... See specific instruction 8.
----------------------------------------------------------------------------------------------------------------
(5) Issuing Officer Header Record
----------------------------------------------------------------------------------------------------------------
Schedule ID....................... 1-2 Character......... Sch = TF.
Record ID......................... 3-4 Numeric........... Code = 05.
Issued By......................... 5-58 Character......... Name and title of issuing official; see
specific instruction 12.
----------------------------------------------------------------------------------------------------------------
[[Page 3139]]
(6) Date and Docket Header Record
----------------------------------------------------------------------------------------------------------------
Schedule ID....................... 1-2 Character......... Sch = TF.
Record ID......................... 3-4 Numeric........... Code = 06.
Date Issued....................... 5-10 Numeric........... (mmddyy); see specific instruction 13.
Order Date........................ 11-16 Numeric........... (mmddyy); see specific instruction 14.
Docket Number..................... 17-36 Character......... See specific instruction 14.
Effective Date.................... 37-42 Numeric........... (mmddyy); see specific instruction 1.
----------------------------------------------------------------------------------------------------------------
(7) Sheet Text Line Records.
Each entire record consists of the text of the corresponding
line of the tariff sheet, without prefix of any kind.
Exhibit A--Diskette Filing Procedures
Diskette(s) containing the information specified for each record
ID of the tariff filing filed with the Commission must conform with
the following requirements:
(1) The character code for representing all data should be the
American National Standard Code for Information Interchange (ASCII)
as defined in FIPS PUB 1-2. An exception will be made for the cents
( cents) symbol, which should be coded as hexadecimal 8B, or decimal
155, as defined in the IBM-US (PC-8) symbol set. Note that there are
symbol sets which define it differently.
(2) The definitions, instructions, and schedule ID/record ID
data layouts for this form specify explicitly the data items to be
reported and the sequence for recording the information on the
diskette(s). The information required for a tariff filing should be
recorded on the diskette(s) exactly as specified in the data layout
for each schedule/record and in accordance with the general
instructions.
(3) All tariff sheets filed under a given docket number should
all be included in the same ``file'' or data set, if possible.
(Large files may be split as a matter of convenience or diskette
size limitation). The file should be named: ``TFMMDDYY.ASC'' where
``TF'' stands for ``Tariff Filing'', and ``MMDDYY'' is the two digit
month, day, and year the tariff filing is submitted. If more than
one tariff filing is made on the same day, the subsequent filings
should be given file names ``TFMMDDYY.BSC'', ``TFMMDDYY.CSC'', etc.,
where ``BSC'' indicates the second filing of the day, ``CSC'' the
third filing, etc. The file name for each submission should be
included in the transmittal letter accompanying the respondent's
filing.
(4) Each logical record must be terminated by a CR (ASCII
carriage return--13 decimal, OD hexadecimal). An ASCII line feed
(LF) following a CR is accepted but not required as part of
termination. Do Not pad the end of data records with spaces.
(5) Do not omit any numeric item. Numeric items do not require
leading zeros unless specifically noted in the description of the
data item. See the General Instructions of this form for detailed
instructions for recording numeric data on the diskette(s).
(6) When refiling a diskette only to correct an electronic data
error on the electronic version of a tariff sheet and not in the
paper version, use the same file name, pagination and submittal
date.
(7) Each diskette must state on the label that tariff sheets are
enclosed. If more than one diskette is necessary to accommodate a
filing, the diskettes should be numbered 1 of N, 2 of N, etc., where
N is the total number of diskettes.
Exhibit B--Tariff Sheet Pagination Guidelines
Section 154.102(d)(2) of the Commission's regulations requires
companies to number their tariff sheets as provided below.
(1) Original Sheets. Paginate a sheet as ``Original Sheet No.
______'' when the sheet number has not been used previously in the
tariff volume. When filing an entire original or revised tariff
volume, all sheets should be paginated as ``Original Sheet No.
______'' unless the sheet falls within the exception under Guideline
(11).
(2) Revised Sheets. Designate a sheet as ``Revised'' if it is
(a) filed in a different proceeding than the sheet it is superseding
or (b) filed in the same proceeding but given a new proposed
effective date. Each subsequent ``Revised'' pagination should be
numbered sequentially. (See Examples 1 and 2.)
(3) Substitute Sheets. Designate a sheet as ``Substitute ______
Revised Sheet No. ______'' if it is filed to replace a sheet filed
in the same proceeding with the same effective date. If a substitute
sheet needs to be replaced, paginate the new sheet as ``Second
Substitute,'' and so on. (See Example 1.)
(4) Superseded Sheets. Designate as the superseded sheet the
most recent sheet filed in a different proceeding effective or
proposed to be effective on the same day or on a day prior to the
new sheet. This means when filing a substitute sheet the designated
superseded sheet stays the same. Provided that the sheet does not
fall under the exception in guideline (9). Never designate a
rejected or suspended sheet as the superseded sheet. However, if a
sheet designated as superseded is subsequently rejected, it is not
necessary to refile solely to correct the superseded sheet
designation. (See Example 1.)
(5) Rejected Sheets. If a sheet is rejected by order of the
Commission, do not reuse the pagination of the rejected sheets.
Designate a sheet ``Substitute'' if it is filed to replace a
rejected sheet in the same proceeding, but do not designate a
rejected sheet as the superseded sheet. Refer to Guidelines (3) and
(4).
(6) Alternate Sheets. When filing two versions of a proposed
tariff sheet, designate the sheets ``______ Revised Sheet No.
______'' and ``Alternate ______ Revised Sheet No. ______.'' Paginate
a replacement alternate sheet ``Sub Alternate.''
(7) Inserted Sheets. Designate sheets inserted between two
consecutively numbered sheets using an uppercase letter following
the first sheet number (e.g., sheets inserted between sheets 8 and 9
would be 8A, 8B, etc.). For sheets inserted between two
consecutively lettered sheets, add a ``.'' followed by a two digit
number (e.g., sheets inserted between sheets 8A and 8B would be
8A.01 through 8A.99). For further insertions, add a lowercase letter
(e.g., between sheets 8A.01 and 8A.02 would be 8A.01a, 8A.01b,
etc.).
(8) Pre-dated Sheets. When a sheet is filed with a proposed
effective date which pre-dates the effective date of a suspended or
effective sheet with the same number filed in a different
proceeding, designate the new sheet ``______ Rev ______ Revised
Sheet No. ______'' where the second and third blanks are numbered
the same as the sheet with the later effective date and the first
blank contains ``1st,'' ``2nd,'' etc. Commonly, this situation
occurs when a sheet is suspended for five months and subsequent
sheets need to be made effective prior to the date the suspended
sheet becomes effective. (See Example 3.) Note: When using the ``1st
Rev'' pagination, drop extraneous words if the superseded sheet
provides the same information. (See Example 4.)
(9) Retroactive Sheets. When filing a retroactive change back to
a certain date, all sheets which are or were in effect from that
date forward need to be changed. The first sheet should be
designated either as ``Substitute'' in accordance with Guideline (3)
above or ``______ Rev'' in accordance with Guideline (8), depending
on whether the retroactive filing is in the same docket as or a
different docket from the sheet being replaced. The rest of the
sheets should be designated as a ``Substitute'' of each sheet
already on file. For the first new sheet in the series of sheets,
the superseded sheet shall be designated in accordance with
Guideline (4) above. However, the remainder of the sheets in the
series should supersede each other in order, even though they are
all filed in the same docket. In this way, the ``superseded''
designation will reflect the last sheet in effect on each given
effective date. (See Examples 5 and 6.)
(10) Canceled Sheets. When filing to cancel a rate schedule,
file one sheet with a new [[Page 3140]] revision number and the
sheet number of the first canceled sheet. Designate as superseded
``Sheet Nos. ______-______'' where the blanks refer to the first and
last canceled sheet numbers in a series. The specific pagination of
each individual canceled sheet should be included in the body of the
tariff sheet. When using the formerly canceled sheet numbers, refer
to the pagination of the sheets listed in the body of the canceling
sheet, and paginate each sheet with the next higher revision number.
See Example 8.
(11) Sheets Reserved For Future Use. When reserving a number of
sheets for future use, file one sheet paginated ``Sheet Nos. ______-
______'', where the blanks refer to the first and last reserved
sheet numbers in series. In the body of the sheet state ``Reserved
for Future Use.'' (See Example 9.) Note: in the electronic tariff
sheet records, report the first sheet number in the series in the
``Sheet No.'' field and the full pagination in the ``Sheet ID''
field.
(12) Abbreviations. Pagination cannot exceed 40 characters.
Abbreviate from left to right using the Abbreviation Conventions
List in Exhibit C. Abbreviate only as needed to reduce the
pagination to 40 characters or less. (See Example 7.) Electronic and
paper versions of a tariff sheet must be paginated exactly alike,
including abbreviations.
Example 1
``Original Sheet No. 4'' is filed in Docket No. CP94-44-000 to
be effective January 1, 1994. Subsequently, a sheet filed in Docket
RP94-1-000 is to be effective February 1, 1994. Paginate that sheet
``First Revised Sheet No. 4 superseding Original Sheet No. 4.'' A
mistake is discovered and a corrected sheet needs to be filed in
Docket No. RP94-1-001. Paginate that sheet ``Substitute First
Revised Sheet No. 4 superseding Original Sheet No. 4.'' Note the
superseded sheet is from the prior proceeding.
----------------------------------------------------------------------------------------------------------------
Docket Filed Effective Pagination Superseded sheet
----------------------------------------------------------------------------------------------------------------
CP94-44-000....................... 11/30/93 1/1/94 Original........................
RP94-1-000........................ 12/31/93 2/1/94 First Revised................... Original.
RP94-1-001........................ 2/15/94 2/1/94 Sub First Revised............... Original.
----------------------------------------------------------------------------------------------------------------
Example 2
``Second Revised Sheet No. 4'' is filed in Docket No. TM94-1-77-
000 to be effective April 1, 1994. Subsequently, a sheet is filed in
Docket No. RS94-1-50-000 to be effective on the same date. Paginate
that sheet with the next revision number, ``Third Revised Sheet No.
4'' even though it is to be effective on the same date.
--------------------------------------------------------------------------------------------------------------------------------------------------------
Docket Filed Effective Pagination Superseded sheet
--------------------------------------------------------------------------------------------------------------------------------------------------------
TM94-1-77-000............................................. 2/28/94 4/1/94 Second Revised.................. Sub First Revised.
RS94-1-50-000............................................. 3/31/94 4/1/94 Third Revised................... Second Revised.
--------------------------------------------------------------------------------------------------------------------------------------------------------
Example No. 3
``Fourth Revised Sheet No. 4'' is filed July 31, 1994, in Docket
No. RP94-134-000 to be effective September 1, 1994. An order
suspends this sheet until February 1, 1995. Subsequently two filings
are to be made effective prior to February 1, 1995. Paginate these
sheets as ``1st Rev Third Revised Sheet No. 4'' and ``2nd Rev Third
Revised Sheet No. 4.'' When filing to move the suspended tariff
sheet into effect, paginate the revised tariff sheet as ``Sub Fourth
Revised Sheet No. 4''. Note: using the alpha-numeric ``1st, 2nd''
for the additional revision number assists in keeping the pagination
clear.
----------------------------------------------------------------------------------------------------------------
Docket Filed Effective Pagination Superseded sheet
----------------------------------------------------------------------------------------------------------------
RP94-134-000.................. 7/31/94 2/1/95 Fourth Revised.................. Third Revised.
TM94-2-77-000................. 8/31/94 10/1/94 1st Rev Third Revised........... Third Revised.
TM94-3-77-000................. 10/31/94 11/1/94 2nd Rev Third................... 1st Rev Third.
RP94-134-001.................. 1/31/95 2/1/95 Sub Fourth Revised.............. 2nd Rev Third.
----------------------------------------------------------------------------------------------------------------
Example 4
When needing to insert a sheet between ``Third Revised'' and
``Sub Alt Second Revised'' with the designation 1st Rev Sub Alt
Second Revised, paginate the new sheet ``1st Rev Second Revised''
(dropping ``Sub Alt'' from the name), and designate the superseded
sheet ``Sub Alt Second Revised.'' In the alternative, the
abbreviations in Exhibit C may be used.
Example No. 5
The sheet given in Example No. 1, ``Sub First Revised Sheet No.
4'' filed in Docket No. RP94-1-001 is in effect February 1, 1994,
subject to the resolution of issues. A year later, settlement is
reached resulting in a restatement of base rates back to that date.
The revised sheets filed under Docket No. RP94-1-002 (using prior
examples):
----------------------------------------------------------------------------------------------------------------
Docket Filed Effective Pagination Superseded sheet
----------------------------------------------------------------------------------------------------------------
RP94-1-002................ 4/15/95 2/1/94 2nd Sub First Revised............... Original.
4/1/94 Sub Second Revised.................. 2nd Sub First.
4/1/94 Sub Third Revised................... Sub Second.
10/1/94 Sub 1st Rev Third Revised........... Sub Third.
11/1/94 Sub 2nd Rev Third................... 1st Rev Third.
2/1/95 2nd Sub Fourth Revised.............. 2nd Rev Third.
----------------------------------------------------------------------------------------------------------------
[[Page 3141]] Example No. 6
Continuing from Example 5, a subsequent tracker filing
retroactive to November 1, 1994:
----------------------------------------------------------------------------------------------------------------
Docket Filed Effective Pagination Superseded sheet
----------------------------------------------------------------------------------------------------------------
TM96-1-77-000....... 4/30/95 11/1/94 3rd Rev Third Revised............... Sub 2nd Rev Third.
2/1/95 3rd Sub Fourth Revised.............. 3rd Rev Third.
----------------------------------------------------------------------------------------------------------------
Example No. 7
Abbreviate ``Fourth Revised Twenty-Third Revised Sheet No. 4''
as ``4th Rev Twenty-Third Revised Sheet No. 4.''
Example No. 8
To cancel Rate Schedule X-26 which consists of Original Sheet
No. 10, First Revised Sheet Nos. 11 through 36, Substitute First
Revised Sheet No. 37, and Second Revised Sheet Nos. 38 and 39, file
``First Revised Sheet No. 10:''
My Pipeline Company
FERC Gas Tariff
Original Volume No. 1
First Revised Sheet No. 10 Superseding
Sheet Nos. 10 Through 39
Notice of Cancellation
Rate Schedule X-26
Exchange Agreement with YOUR Pipeline Company
Dated January 1, 1980
The following tariff sheets have been superseded:
Original Sheet No. 10
First Revised Sheet Nos. 11 through 36
Substitute First Revised Sheet No. 37
Second Revised Sheet Nos. 38 and 39
Example No. 9
Your general terms and conditions end on page 75 and you want to
reserve sheets 76 through 99 for future use:
My Pipeline Company
FERC Gas Tariff
Original Volume No. 1
Sheet Nos. 76 through 99
Sheet Nos. 76 through 99 are reserved for future use.
Exhibit C--Abbreviation Conventions List
Substitute: Sub
Alternate: Alt
Revised: /
First, Second, etc.: 1st, 2nd, etc.
Sheet No.: (omit these words)
[FR Doc. 95-654 Filed 1-12-95; 8:45 am]
BILLING CODE 6717-01-P
