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FEDERA
VOLUME 15

A / iE O

NUMBER 192

Washington, Wednesday, October 4, 1950

TITLE 18 CONSERVATION
OF POWER
Chapter I Federal Power Commission Subchapter F Accounts, Natural Gas Act Order 155; Docket No. R-118
P art 201 U n if o r m S y s t e m o f A c c o u n t s fo r N a t u r a l G as C o m p a n ie s P art 204 A p p l ic a t i o n o f U n i f o r m S y s
te m o f A c c o u n t s to C lass C a n d C lass D N a t u r a l G as C o m p a n ie s MISCELLANEOUS AMENDMENTS
A u g u s t 22,1950.

In the matter of amendment of uni form system of accounts prescribed fo r natural gas companies subject to. the provisions of the Natural Gas Act.
In this proceeding, the Commission has under consideration proposed amendments to Part 201 Uniform Sys tem of Accounts, and Part 204 Appli cation o f Uniform System of Accounts to Class C and Class D Natural Gas Com panies of Subchapter F Accounts, Natural Gas Companies, Chapter I, T itle 18, Code o f Federal Regulations, t o pre scribe therein the changes summarized below, and set forth in Attachment Nos.
2 and 3 to the Notice of Proposed Rule Making published in the F ederal R e g is
ter on May 26,1950 15 F. R. 3218-3236.
In addition to this general notice by publication, copies of the notice were mailed to natural-gas companies and in terested State and Federal regulatory agencies on M ay 15, 1950.
Six written comments were received in response to the Commissions invita tion, contained in the notice, for data, views and comments concerning the pro posed amendments. None was adverse, and in general these comments indicated acceptance o f the amendments as being desirable and in conformity with sound accounting principles and practices.
One comment stated that the company acquiesced in the changes proposed, while the others contained a number o f helpful suggestions fo r changing and clarifying the language of certain of the Proposed amendments. The Coipmission has considered the proposed amend ments and the comments thereon and has adopted a number of the changes suggested.

The Commission finds:
1 The proposed amendments w ill effect needed changes in the Commis sions Uniform System o f Accounts fo r Natural Gas Companies principally by making provision fo r an accounting fo r Inventories of natural gas stored under ground and for account classifications fo r storage plant and expenses; by relo cation and better accounting fo r prod ucts extraction operations, relocation from production expense o f credits fo r gas used by the Utility; and by making other improvements in plant and ex pense classifications including the inclu sion of exploration and development costs among production expenses.
2 The proposed amendments as hereinafter adopted are necessary and appropriate to carry out the provisions o f the Natural Gas Act.
The Commission, acting pursuant to the authority granted by the Natural Gas Act, particularly sections 8, 10, and 16 thereof 52 Stat. 821, 825, 826 and 830; 15 U. S. C. 717g, 717i and 717o, orders:
a Part 201 Uniform System of A c counts fo r Natural Gas Companies, Sub chapter F Accounts, Natural Gas Act, Chapter I, T itle 18, Code of Federal Regulations, be and the same is hereby amended to prescribe therein the chahges set forth below.
b Part 204 Application of Uniform System of Accounts to Class C and Class D Natural Gas Companies, Subchapter F Accounts, Natural Gas Act, Chapter I, T itle 18, Code of Federal Regulations, be and the same is hereby amended to prescribe therein the changes set forth below.

c This order, and the amendments to Parts 201 and 204 of Chapter I, T itle 18, Code of Federal Regulations herein prescribed shall become effective on January 1, 1951.
Date o f issuance: September 6, 1950.
By the Commission.
L eon M . F u q u a y,
Secretary.
P art 201 U n if o r m S y s t e m o f A c c o u n t s for N atur al G as C o m p a n ie s N o te : Only the additions to or changes in the text of the Uniform System of Ac counts for Natural Oas Companies are set
Continued on next page
CONTENTS
Agriculture Department
Pa&e
See Production and M arketing Administration.

Army Department Rules and regulations:
Organized reserves:
Enlisted Reserve Corps______
Reserve Officers Training Corps______________________
Personnel; medical and dental attendance___________________

6669
6669
6669

Civil Aeronautics Board Notices:
Investigation o f accident near Eagle, Colorado_____________
Proposed rule making:
Irregular air carriers; amend ment of operational lim ita tions on exercise o f temporary exemption; hearing____ ___ _

6687

6673

Commerce Department See Federal M aritim e Board.

Defense Department See Arm y Department.

Federal Communications Commission Notices:
Class B F M Broadcast Stations:
Change in channel alloca tions_______________________
6688
Revised Tentative Allocation P la n _______________________ 6688
Hearings, etc.:
Easton Publishing Co.et a l 6687
Paris Broadcasting Corp_____ 6687
Radio Station W ISE, Inc.
W IS E ____________________ 6687
Sevier Valley Broadcasting Co.
K S V C ____________________ 6687
Station K P A B _______________
6687
Proposed rule making:
Disaster communications serv ice; extension o f time for fil ing comments________________
6674
Public safety radio services;
transmitter control require ments_____________
6673
Television broadcast service;
acceptance o f engineering statement as comment_____ _ 6673
Rules and regulations:
Frequency allocation and radio treaty matters ; list o f treaties, agreements and arrange ments________
6670
6649