DEPARTMENT OF ENERGY, LABOR, AND ECONOMIC GROWTH  
MICHIGAN PUBLIC SERVICE COMMISSION  
UNIFORM SYSTEM OF ACCOUNTS FOR MAJOR AND NONMAJOR  
ELECTRIC UTILITIES  
(By authority conferred on the Michigan public service commission by section 5 of  
1919 PA 419, MCL 460.55)  
R 460.9001 Rescinded.  
The content of R 460.9001, the uniform system of accounts for major and  
nonmajor electric utilities, is omitted from publication in the Michigan Register and  
Michigan Administrative Code pursuant to MCL 24.257. A synopsis of this rescinded  
rule is published in the Michigan Register, MR 23 January 1, 2010, pursuant to MCL  
24.208.  
History: 2011 AACS.  
Editor's Note: An obvious error in R 460.9001 was corrected at the request of the promulgating  
agency, pursuant to Section 56 of 1969 PA 306, as amended by 2000 PA 262, MCL 24.256. The rule  
containing the error was published in Annual Administrative Code Supplement, 2011. The memorandum  
requesting the correction was published in Michigan Register, 2015 MR 11.  
R 460.9002 Adoption by reference of federal standards.  
Rule 1. (1) The federal uniform system of accounts for major and nonmajor electric  
utilities promulgated by the United States federal energy regulatory commission and  
codified at 18 CFR Part 101, as amended through April 1, 2010, is adopted by reference  
in these rules as of January 1, 2011. The rules are prescribed for the use of all electric  
utilities under the jurisdiction of the Michigan public service commission, subject to the  
following exceptions and conditions unless otherwise ordered by the Michigan  
public service commission:  
(a) All orders and practices of the Michigan public service commission in effect as  
of the effective date of this rule with accounting impacts that conflict with provisions  
of the uniform system of accounts for major and nonmajor electric utilities at the  
request of or affecting each specific utility shall remain in effect, and future orders  
and practices with such impacts shall supersede the provisions of the uniform system of  
accounts for major and nonmajor electric utilities for Michigan retail jurisdictional  
purposes.  
(b) All references to federal statutes, federal regulations, and other federal  
documents are inapplicable where they are not applicable to the jurisdiction exercised  
by the Michigan public service commission.  
(c) Nothing in these rules shall affect the validity of accounting practices  
approved in Michigan public service commission orders issued prior to the effective date  
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of these rules. Utilities subject to any such orders may conform the related accounts to  
the updated accounts adopted by these rules, with notice to the commission.  
(d) The Michigan public service commission may authorize electric utilities to  
utilize account numbers not listed in the federal energy regulatory commission's  
uniform system of accounts for major and nonmajor electric utilities.  
(e) The electric utilities under the jurisdiction of the Michigan public service  
commission shall apply to the Michigan public service commission for Michigan retail  
jurisdictional use of the following accounts:  
(i) Account 182.1 - Extraordinary property losses.  
(ii) Account 182.2 - Unrecovered plant and regulatory study costs.  
(iii) Account 182.3 - Other regulatory assets.  
(iv) Account 254 - Other regulatory liabilities.  
(v) Account 407 - Amortization of property losses, unrecovered plant and  
regulatory study costs.  
(vi) Account 407.3 - Regulatory debits.  
(vii) Account 407.4 - Regulatory credits.  
(f) In addition to the accounts listed in 18 CFR Part 101 (2010), the following  
accounts shall be adopted in order to maintain consistency with accounts previously  
required by the Michigan public service commission:  
(i) Account 246 - Federal income taxes accrued for prior years.  
(ii) Account 246.1 - State and local taxes accrued for prior years.  
(iii) Account 247 - Federal income taxes accrued for prior years - adjustments.  
(iv) Account 247.1 - State and local taxes accrued for prior years - adjustments.  
(2) Each electric utility subject to this rule shall file the following with the  
Michigan public service commission:  
(a) In utility filings and other correspondence with the federal energy regulatory  
commission or its staff, on and after the effective date of this rule, regarding the utility's  
accounting practices or the uniform system of accounts for major and nonmajor electric  
utilities, including but not limited to requests for accounting guidance and or approval of  
accounting entries, the portion of the initial filing or correspondence by the utility  
relating to accounting practices or the uniform system of accounts for major and  
nonmajor electric utilities, and the final disposition of the matter.  
(b) In other changes in the utility's accounting practices prompted by the federal  
energy regulatory commission orders, directives, or correspondence, a written  
explanation of the change in practice.  
(c) In the regular periodic or special compliance audits performed on and after the  
effective date of this rule by the federal energy regulatory commission or its staff,  
notification of the commencement of the audit and a copy of the final audit report.  
(3) The adopted regulations are available  
via  
the  
internet  
at  
www.gpoaccess.gov/cfr/ at no charge as of the time of the adoption of these rules. A  
printed copy of the code of federal regulations, Title 18, Conservation of power and  
water resources, parts 1-399, revised as of April 1, 2010, is available from the United  
States government printing office, 732 N. Capitol Street, NW, Washington, DC  
20401, or by telephone at 1-866-512-1800 (toll free) or 202-512-1800 for a cost of  
as of the time of the adoption of these rules of $68.00. The uniform system of  
accounts may also be purchased online at http://bookstore.gpo.gov/, or from the  
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Michigan Department of Energy, Labor, and Economic Growth, Michigan Public  
Service Commission, P.O. Box 30221, Lansing, Michigan, 48909 for a cost as of the  
time of adoption of these rules of $68.00 plus shipping and handling.  
History: 2011 AACS.  
R 460.9003 Adoption by reference of federal standards.  
Rule 1. (1) The federal uniform system of accounts for rural utilities service  
electric borrowers promulgated by the United States Department of Agriculture and  
codified at 7 CFR 1767, as amended through January 1, 2010, is adopted by reference in  
these rules as of January 1, 2011. The rules are prescribed for the use of electric  
cooperatives under the jurisdiction of the Michigan public service commission, subject to  
the following exceptions and conditions unless otherwise ordered by the Michigan  
public service commission:  
(a) The rules shall not apply to electric cooperatives that have elected to be  
member-regulated and have complied with the requirements of MCL 460.31 et seq.  
(b) The federal uniform system of accounts for rural utilities service electric  
borrowers shall supersede the federal system of accounts for major and nonmajor  
electric utilities in the event of a conflict.  
(c) All orders and practices of the Michigan public service commission in effect as  
of the effective date of this rule with accounting impacts that conflict with provisions  
of the uniform system of accounts for rural utilities service electric borrowers at the  
request of or affecting each specific utility shall remain in effect, and future orders and  
practices with such impacts shall supersede the provisions of the uniform system of  
accounts for rural utilities service electric borrowers for Michigan retail  
jurisdictional purposes.  
(d) All references to federal statutes, federal regulations, and other federal  
documents are inapplicable where they are not applicable to the jurisdiction exercised  
by the Michigan public service commission.  
(2) Each electric cooperative subject to this rule shall file the following with  
the Michigan public service commission:  
(a) In utility filings and other correspondence with the United States Department  
of Agriculture or its staff, on and after the effective date of this rule, regarding the  
utility's accounting practices or the uniform system of accounts for rural utilities service  
electric borrowers, including but not  
limited to requests for accounting guidance and or approval of accounting entries,  
the portion of the initial filing or correspondence by the utility relating to accounting  
practices or the uniform system of accounts for rural utilities service electric borrowers,  
and the final disposition of the matter.  
(b) In other changes in the utility's accounting practices prompted by the United  
States Department of Agriculture orders, directives, or correspondence, a written  
explanation of the change in practice.  
(c) In the regular periodic or special compliance audits performed on and after the  
effective date of this rule by the United States Department of Agriculture or its staff,  
notification of the commencement of the audit and a copy of the final audit report.  
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(3) The adopted regulations are available  
via  
the  
internet  
at  
www.gpoaccess.gov/cfr/ at no charge as of the time of the adoption of these rules. A  
printed copy of the code of federal regulations, Title 7, Agriculture, parts 1700-  
1799, revised as of January 1, 2010, is available from the United States government  
printing office, 732 N. Capitol Street, NW, Washington, DC 20401, or by telephone at  
1-866-512-1800 (toll free) or 202-512-1800 for a cost of as of the time of the adoption  
of these rules of $68.00. The uniform system of accounts may also be purchased  
online at http://bookstore.gpo.gov/, or from the Michigan Department of Energy, Labor,  
and Economic Growth, Michigan Public Service Commission, P.O. Box 30221,  
Lansing, Michigan, 48909 for a cost as of the time of adoption of these rules of $68.00  
plus shipping and handling.  
History: 2011 MR 6, Eff. Mar. 18, 2011.  
R 460.9019 Rescission.  
Rule 19. The uniform system of accounts for electric utilities, being R 460.3000  
to R 460.5977 of the Michigan Administrative Code and appearing on pages 1535 to  
1772 of the 1960 Annual Supplement to the Code and pages 3399 to 3403 of the 1964-  
65 Annual Supplements to the Code, is rescinded.  
History: 1979 AC; 1986 AACS.  
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