Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations; Notice of Correction
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.