DEPARTMENT OF ENERGY, LABOR, AND ECONOMIC GROWTH  
MICHIGAN PUBLIC SERVICE COMMISSION  
UNIFORM SYSTEM OF ACCOUNTS FOR MAJOR AND NONMAJOR GAS  
UTILITIES  
(By authority conferred on the Michigan public service commission by section 5 of  
1919 PA 419, MCL 460.55)  
R 460.9021 Rescinded.  
The content of R 460.9021, the uniform system of accounts for major and  
nonmajor gas 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 A synopsis of this rescinded  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 460.9021 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 460.9022 Adoption by reference of federal standards.  
Rule 1. (1) The federal uniform system of accounts for major and nonmajor gas  
utilities promulgated by the United States federal energy regulatory commission and  
codified at 18 CFR Part 201, as amended through Apri1 1, 2010, is adopted by reference  
in these rules as of January 1, 2011. The rules are prescribed for the use of all gas  
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 gas 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 gas 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  
Page 1  
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 gas utilities to utilize  
account numbers not listed in the federal energy regulatory commission's uniform  
system of accounts for major and nonmajor gas utilities.  
(e) The gas 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 201 (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 gas 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 gas  
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 gas 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  
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  
Page 2  
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 460.9039 Rescission  
Rule 39. The uniform system of accounts for gas utilities, being R 460.6000 to  
R 460.8827 of the Michigan Administrative Code and appearing of pages 1773 to 2046  
of the 1960 Annual Supplement to the Code and pages 3403 to 3406 of the 1964-65  
Annual Supplements to the Code, is rescinded.  
History: 1979 AC; 1986 AACS.  
Page 3