18 CFR Part 351

Part 351—Financial Statements Released by Carriers

Conservation of Power and Water Resources · Chapter I, Chapter I—Federal Energy Regulatory Commission, Department of Energy · Subchapter Q

18 CFR Part 351

Official text on eCFR ↗

Words: 57
Sections: 1
Last amended: January 3, 2017
Administered by: Federal Energy Regulatory Commission, Department of Energy

18 CFR Part 351

Text as published by eCFR on 2026-07-30.

PART 351—FINANCIAL STATEMENTS RELEASED BY CARRIERS

Authority:

Department of Energy Organization Act, (42 U.S.C. 7101 et seq.) E.O. 12009, 42 FR 46267, Interstate Commerce Act, as amended, (49 U.S.C. 1 et seq.).

§ 351.1 Financial statements released by carriers.

Carriers desiring to do so may prepare and publish financial statements in reports to stockholders and others, except in reports to this Commission, based on generally accepted accounting principles for which there is authoritative support, provided that any variance from this Commission's prescribed accounting rules contained in such statements is clearly disclosed in footnotes to the statements.

[Order 119, 46 FR 9044, Jan. 28, 1981]