# Accounting and Financial Reporting for Public Utilities Including RTOs
> **Federal Energy Regulatory Commission** · Final rule. · Published 2005-12-30 · Effective 2006-01-01 · 70 FR 77626
## Document
- **Document number:** 05-24388
- **Category:** electric-grid
- **Sub-agency:** Federal Energy Regulatory Commission
- **Federal Register citation:** 70 FR 77626
- **CFR reference:** 18 CFR 101
- **Publication date:** 2005-12-30
- **Effective date:** 2006-01-01
- **Energy docket:** Docket No. RM04-12-000
## Abstract

The Federal Energy Regulatory Commission (Commission) is amending its regulations to update the accounting requirements for public utilities and licensees, including independent system operators and regional transmission organizations (collectively referred to as RTOs). The Commission is also amending its financial reporting requirements for the quarterly and annual financial reporting forms for these entities. These updates to the Commission's Uniform System of Accounts and the financial reporting requirements will allow for better comparability between public utilities and will result in improved transparency of financial information and will facilitate better understanding of RTO costs.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/12/30/05-24388/accounting-and-financial-reporting-for-public-utilities-including-rtos)
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