| (a) Except as provided in this section, each gas utility,
as defined in §7.115 of this title (relating to Definitions),
shall utilize the Federal Energy Regulatory Commission's (FERC) Uniform
System of Accounts (USOA) prescribed for Natural Gas Companies subject
to the Provisions of the Natural Gas Act (as amended from time to
time) for all operating and reporting purposes. Gas-gathering utilities,
as defined in §7.115 of this title (relating to Definitions),
shall not be required to operate under the FERC USOA, but shall be
required to report under those accounts for annual report and gas
utility tax purposes pursuant to §7.301 of this title (relating
to Annual Report) and §7.351 of this title (relating to Gas Utility
Tax). The FERC USOA shall be applicable to all gas utility and gas
utility related operations regardless of location, except those gas-gathering
utilities as defined in this chapter.
(b) As provided in General Instruction 3.C. of the
FERC USOA, a gas utility may use a different system of account numbers
than those prescribed by the FERC USOA if the gas utility maintains
a readily available cross-reference between its account numbers and
the prescribed account numbers. The contents of each account, however,
must conform to the account definitions set forth in the USOA.
|
| Source Note: The provisions of this §7.310 adopted to be effective July 29, 2002, 27 TexReg 6687; amended to be effective January 11, 2004, 29 TexReg 360; amended to be effective May 14, 2018, 43 TexReg 2997 |
