HomeMy WebLinkAbout20070815Notice of Rulemaking.pdfIDAP A 31 - IDAHO PUBLIC UTILITIES COMMISSION
31.12.01 - SYSTEMS OF ACCOUNTS FOR PUBLIC UTILITIES
REGULATED BY THE IDAHO PUBLIC UTILITIES COMMISSION
DOCKET NO. 31-1201-0701 RuL-u- Ou-r-
NOTICE OF RULEMAKING - PROPOSED RULE
AUTHORITY: In compliance with Section 67-5221(1), Idaho Code, notice is hereby given that
the Idaho Public Utilities Commission has initiated proposed rulemaking procedures. This action
is authorized pursuant to Section 61-524, Idaho Code.
PUBLIC HEARING SCHEDULE: Public hearing(s) concerning this rulemaking will be
scheduled if requested in writing by twenty-five (25) persons, a political subdivision, or an
agency, not later than October 18, 2007. The hearing site will be accessible to persons with
disabilities. Requests for accommodation must be made not later than five (5) days prior to the
hearing, to the Commission s address below.
DESCRIPTIVE SUMMARY: The following is a non-technical explanation of the substance
and purpose of the proposed rulemaking:
The Commission s Uniform Systems of Accounts (USDA) Rules currently adopt by
incorporation accounting regulations promulgated by the Federal Communications Commission
and the Federal Energy Regulatory Commission relating to telephone, natural gas and electric
utilities. The federal accounting regulations are contained in the Code of Federal Regulations
(CFR). The Commission is proposing to update its USOA Rules by adoption of the 2007
editions of the CFR. The Commission is also proposing to make several housekeeping
corrections to mailing addresses, telephone numbers, e-mail addresses and citations to other
authorities.
FEE SUMMARY: There are no fees associated with this proposed rulemaking.
FISCAL IMP ACT: There is no fiscal impact on the state general fund resulting from this
rulemaking.
NEGOTIATED RULEMAKING: Pursuant to IDAPA 04.11.01.811 , negotiated rulemaking
was not conducted because this proposed rule adopts updated CFR parts mandated by federal
agencIes.
ASSISTANCE ON TECHNICAL QUESTIONS, SUBMISSION OF WRITTEN
COMMENTS: For assistance on technical questions concerning the proposed rule, contact
Donald L. Howell, II, Deputy Attorney General, at (208) 334-0312.
Anyone may submit written comments regarding this proposed rulemaking. All written
comments must be directed to the Commission Secretary and must be delivered on or before
October 25, 2007. Persons desiring to comment are encouraged to submit written comments at
their earliest convenience rather than wait until the comment deadline.
. .
DATED thIS If;) day of August 2007.
Je D. Jewell
Co mission Secretary
Idaho Public Utilities Commission
PO Box 83720
Boise, ID 83720-0074
Telephone: (208) 334-0338
Facsimile: (208) 334-3762
Street address for express delivery:
472 W Washington
Boise, Idaho 83702-5983
IDAPA31
TITLE 12
CHAPTER 01
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 Maior (previously
Class A and Bl Electric Utilities contained in the Code of Federal Regulations, Title 18, Part 101
(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,
Pittsburgh, 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 were most recently re'/ised in the Federal Register of October 3 , 1985, 50
Fed.Reg. 10358 , can be found in the annual ';olumes of the Code of Federal Regulations from
1986 through 1992.The accounts adopted by reference are adopted for convenience
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 Maior 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 Maior (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 Diyision S. Government Printing
Office Washington, D.C. 20102 Superintendent of Documents, Attn: New Orders, PO Box
371954, Pittsburgh, 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
, '
lihich were adopted in the Federal Register of June 21 , 1960, 25 Fed.Reg.
5616, ean be found in the annual '/olumes of the Code of Federa:l 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 f.. and B
Maior 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. UNIFORM SYSTEM OF ACCOUNTS FOR TELEPHONE UTILITIES (RULE
103).
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 S. Government Printing Office Washington
C. 20102. Superintendent of Documents. Attn: New Orders, PO Box 371954, Pittsburgh. PA
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, the majority of'lIhich '.vere revised in the Federal Register of December 2, 1986, 51
Fed.Reg. 13199, and '.vmen 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 throl:1gh 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 Avenue 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)(