# Accounting and Reporting Treatment of Certain Renewable Energy Assets
> **US Department of Energy** · Final rule. · Published 2023-10-05 · Effective 2025-01-01 · 88 FR 69294
## Document
- **Document number:** 2023-14994
- **Category:** other
- **Sub-agency:** US Department of Energy
- **Federal Register citation:** 88 FR 69294
- **CFR reference:** 18 CFR 101
- **Publication date:** 2023-10-05
- **Effective date:** 2025-01-01
- **Energy docket:** Docket No. RM21-11-000
## Abstract

In this final rule, the Federal Energy Regulatory Commission (Commission or FERC) is amending the Uniform System of Accounts (USofA) for public utilities and licensees to: create new accounts for wind, solar, and other renewable generating assets; create a new functional class for energy storage accounts; codify the accounting treatment of environmental credits; and create new accounts within existing functions for computer hardware, software, and communication equipment. We also amend the relevant FERC forms to accommodate these changes.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2023/10/05/2023-14994/accounting-and-reporting-treatment-of-certain-renewable-energy-assets)
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