20070809_2016.pdf

DECISION MEMORANDUM
TO:CO MMISSI 0 NER KJELLAND ER
CO MMISSI 0 NER SMITH
COMMISSIONER REDFORD
COMMISSION SECRETARY
COMMISSION STAFF
FROM:DON HOWELL
DATE:AUGUST 6, 2007
SUBJECT:UPDATING THE COMMISSION'S SYSTEMS OF ACCOUNTS RULES,
DOCKET NO. 31-1201-0701
Idaho Code 9 61-524 authorizes the Commission to "establish a system of accounts
to be kept by the public utilities subject to its jurisdiction.Accordingly, the Commission has
promulgated a Uniform Systems of Accounts (USDA) for regulated utilities in IDAPA 31.12.01.
The Commission s USDA Rules adopt the accounting rules promulgated by the Federal
Communications Commission (FCC) and the Federal Energy Regulatory Commission (FERC)
relating to telephone, natural gas, and electric utilities. The Commission s USDA Rules for
water utilities adopt standards promulgated by the National Association of Regulatory Utility
Commissioners (NARUC).
approval.
The proposed amendments are attached for your review and
Staff is recommending that the Commission update its USDA Rules by adoption of
the current CFR codes. Staff is also recommending some housekeeping changes including:
adoption of Rule 8 (Incorporation by Reference); updating addresses and websites; and updating
mailing addresses and telephone numbers.
COMMISSION DECISION
Does the Commission wish to update its USDA Rules to reflect the changes outlined
above?
Don Howell
bls!M:31-1201-0701 Decision Memo
IDAPA 31
TITLE 12
CHAPTER
31.12.01- SYSTEMS OF ACCOUNTS FOR PUBLIC UTILITIES
REGULATED BY THE IDAHO PUBLIC UTILITIES COMMISSION
008.INCORPORATION BY REFERENCE (RULE 8).
Rule 101, 102, 103 and 104 incorporate by reference various federal accounting regulations and
accounting standards issued by the National Association of Regulatory Utility Commissioners.
Each applicable rule identifies the issuing entity for each regulation or standard and indicates
where the incorporated materials may be obtained. Incorporated materials are also available for
inspection and copying at the offices of the Idaho Public Utilities Commission and the IdahoState Law Library.
0082. -- 100. (RESERVED).
101.UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES (RULE 101).
The Commission adopts by reference the Uniform System of Accounts for Major (previously
Class A and B1 Electric Utilities contained in the Code of Federal Regulations, Title 18, Part 101
(April 1. 2007), available from the Publications Di';ision u.S. Government Printing Office
Washington, D.C. 20102 Superintendent of Documents, Attn: New Orders, PO Box 371954,
Pittsburg, P A 15250-7954. The incorporated material is also available in electronic format at
www.gpoaccess.gov/nara. For payment by credit card, call toll-free 866-512-1800.+hese
regulations, which \vere most recently revised in the Federal Register of October 3 , 1985 , 50
Fed.Reg. 10358 , can be found in the ar.nual volumes of the Code of Federal Regulations from
1986 through 1992.The accounts adopted by reference are adopted for convenience of
establishing uniform systems of accounts only for accounting and reporting and do not bind the
Commission in any manner to any particular ratemaking treatment of items in those accounts.
All Class A and B Major electrical corporations subject to the regulatory authority of the Idaho
Public Utilities Commission are required to maintain their regulatory books according to the
system of accounts adopted by this rule.(7 1 93)(
102.UNIFORM SYSTEM OF ACCOUNTS FOR GAS UTILITIES (RULE 102).
The Commission adopts by reference the Uniform System of Accounts for Major (previously
Class A and B)Natural Gas Companies contained in the Code of Federal Regulations, Title 18
Part 201 (April 1. 2007), available from the Publications Division S. Government Printing
Office Washington, D.C. 20102 Superintendent of Documents, Attn: New Orders, PO Box
371954, Pittsburg, P A 15250-7954. The incorporated material is also available in electronic
format at www.gpoaccess.gov/nara. For payment by credit card, call toll-free 866-512-1800.
These regulations, which were adopted in the Federal Register of June 21 , 1960, 25 Fed.Reg.
5616 , can be found in the annual volumes of the Code of Federal Regulations from 1961 through
1992.The accounts adopted by reference are adopted for convenience of establishing uniform
systems of accounts only for accounting and reporting and do not bind the Commission in any
manner to any particular ratemaking treatment of items in those accounts. All Class /\~ and B
Major gas corporations subject to the regulatory authority of the Idaho Public Utilities
Commission are required to maintain their regulatory books according to the system of accounts
adopted by this rule.(7 1 93)(
103.
103).
UNIFORM SYSTEM OF ACCOUNTS FOR TELEPHONE UTILITIES (RULE
The Commission adopts by reference the Uniform System of Accounts for Class A and B
Telephone Utilities contained in the Code of Federal Regulations, Title 47, Part 32 (October 1.
2007), available from the Publications Division u.S. Government Printing Office Washington
C. 20~02. Superintendent of Documents, Attn: New Orders, PO Box 371954, Pittsburg, PA
15250- 7954. The incorporated material is also available in electronic format at
www.oaccess.ov/nara.For payment by credit card, call toll-free 866-512-1800.+hese
regulations, the majority of 'Nhich were nwised in the Federal Register of December 2 , 1986 , 51
Fed.Reg. 13199, and which were last amended in the Federal Register of December 7, 1988, 53
Fed.Reg. 19322, can be found in the annual volumes of the Code of Federal Regulations from
1988 through 1992.The accounts adopted by reference are adopted for convenience
establishing uniform systems of accounts only and do not bind the Commission in any manner to
any particular ratemaking treatment of items in those accounts. All Class A and B telephone
corporations subject to the regulatory authority of the Idaho Public Utilities Commission are
required to maintain their regulatory books according to the system of accounts adopted by this
rule. (7 1 93)(
104.UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES (RULE 104).
The Commission adopts by reference the Uniform System of Accounts for Class A and B Water
Utilities, 1996 version edition, published by the National Association of Regulatory Utility
Commissioners (NARUC), available from NARUC at 1201 Constitution .A.';enue N., Suite
1102 , P.O. Box 681 1101 Vermont Avenue, NW, Suite 200, Washington, D.c. 20011 0681
20005 The Uniform System of Accounts may be purchased from NARUC by calling 202-898-
2280 or ordered online at www.naruc.org/storeindex.cfm.The accounts adopted by reference are
adopted for the convenience of establishing uniform systems of accounts only and do not bind
the Commission in any manner to any particular ratemaking treatment of items in these accounts.
All Class A and B water corporations subject to the regulatory authority of the Idaho Public
Utilities Commission are required to maintain their regulatory books according to the system of
accounts adopted by this rule.(7 1 98)(