Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations; Notice of Correction
lng · Federal Energy Regulatory Commission · Published 2003-06-11 · Effective 2003-06-11 · 68 FR 34795
Document
Document number
03-14561
Federal Register citation
68 FR 34795
CFR reference
18 CFR 201
Type
Rule
Action
Final rule; correction.
Category
lng
Sub-agency
Federal Energy Regulatory Commission
Publication date
2003-06-11
Effective date
2003-06-11
Energy docket
Docket No. RM02-7-000
Abstract
The Federal Energy Regulatory Commission published in the Federal Register of April 21, 2003, a final rule amending its accounting and reporting requirements for asset retirement obligations. Inadvertently, account 364.9, asset retirement costs for base load liquefied natural gas terminaling and processing plant, and related instruction was not included in the Gas Plant Accounts in the natural gas companies' Uniform System of Accounts. This correction includes the account in the Uniform System of Accounts.