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REGISTER
VOLUME 2

1934

NUMBER 11

Washington, Saturday, January 16, 1937
BOARD OF GOVERNORS OF THE FEDERAL RESERVE
SYSTEM.
E f fect ive D ate
of
S ttbsection f o f S e c t io n 1, R evised R e g u latio n 2

Resolved, That subsection f, entitled Interest , of sec tion 1 of revised Regulation Q,1 the effective date of which subsection was deferred on December 28, 1935, until such date as should be fixed by further action of the Board, shall become effective on February 1, 1937.
s ea l
L. p. B ethea , Assistant Secretary.
F. R. D oc. 37-151; Filed, January 14,1937; 3:15 p. m .

FEDERAL POWER COMMISSION.
Order No. 43
A m en d in g U n if o r m S y s t e m of A ccou n ts P rescribed for P u b l ic U t il it ie s and L icen sees , and A doptin g and A dding T hereto A p p e n d ix H I A p pl ic ab l e to C lass C and C lass D
P u b l ic U t il it ie s and L icen sees
vise and amend, in certain minor details, the Uniform System of Accounts Prescribed for Public Utilities and Licensees by Order No. 42;
b That it is necessary and appropriate for carrying out the provisions of the Act to adopt and add to said Uniform System of Accounts Appendix m entitled Application of Uniform System of Accounts to Class C and Class D Public Utilities and Licensees.
W herefore, it is hereby ordered:
a That the accompanying amendments to the Uniform System of Accounts1 heretofore prescribed on June 16, 1936, by Order No: 42, be and the same are hereby adopted effective January 1, 1937;
b That the accompanying Appendix m 1 entitled Ap plication of Uniform System of Accounts to Class C and Class D Public Utilities and Licensees be and the same is hereby prescribed and promulgated, effective January 1, 1938, as a part of said Uniform System of Accounts, provided that any Class C or Class D Public Utility or Licensee may at its option adopt and make effective prior to January 1, 1938 said Uniform System of Accounts;
c That Order No. 14 entered by the Commission on June 15, 1923, prescribing a condensed classification of ac counts for the use of licensees who do not furnish a public service, be amended by changing the words Class D Li censees to: Class I Licensees d That a copy of this order with accompanying amend ments to the Uniform System of Accounts and Appendix HE
be forthwith served upon each public utility subject to the jurisdiction of the Commission, and each licensee or permittee holding a license or permit from the Commission.
Adopted by the Commission on December 31, 1936.

The following finding and order was adopted:
It appearing to the Commission:
1 That the Commission, acting pursuant to authority granted by thé Federal Power Act, adopted, on June 16, 1936, Order N o,42, prescribing and promulgating a Uniform System of Accounts for Public Utilities and Licensees Sub ject to the Provisions of said Act, effective January 1, 1937;
2 That the National Association of Railroad and Utili ties Commissioners at its annual convention in Atlantic City, New Jersey, on November 10 to 13, 1936, recommended for s ea l
R uth D . H ook, adoption by State regulatory commissions represented in its Acting Secretary.
membership a uniform system of accounts substantially, but F. R. Doc. 37-155; Filed, January 15,1937; 10:21 a. m .
not entirely, the same in form and substance as that pre scribed by the Federal Power Commission by its said Order No. 42;
3 That certain public utilities, subject to the accounting requirements of the Federal Power Commission under the provisions of said Act, are also subject to the accounting FEDERAL TRADE COMMISSION.
requirements of State regulatory commissions, members of Commissioners: William A. Ayres, Chairman; Garland S.
said Association;
Ferguson, Jr., Charles H. March, Ewin L. Davis, Robert E.
4 That the Uniform System of Accounts heretofore pre scribed on June 16, 1936 by Order No. 42 did not define Freer.
File No. 21-94
Class C and Class D Public Utilities and licensees, or the application in detail of said Uniform System of Accounts to I n t h e M atter o f T rade P ractice R u l es o f t h e P e tro leu m and P e tro leu m P roducts I n d u st r y such public utilities and licensees;
Now, therefore, the Commission finds:
NOTICE OF OPPORTUNITY TO OFFER OBJECTIONS
a That it is desirable and appropriate to carry out the This matter now being before the Federal Trade Commis provisions of the Act and to make more uniform the ac counting requirements applicable to electric utilities, to resion under its Trade Practice Conference procedure, in pur1Copies o f Regulation Q are available u pon application to the Board o f Governors o f the Federal Reserve System.
21 F. R. 811.

1 The amendm ents and Appendix III were filed w ith th e Divi sion o f the Federal Register; copies are available u pon application to the Federal Power Commission.

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