Uniform System of Accounts (USA) and Minimum Filing Requirements (MFR) - Implementation of a USA for Transmission Facility Owners and Distribution Facility Owners

Background

In Bulletin 2006-25: Announcing the Approval in Principle of the Form and Content of a Uniform System of Accounts and Minimum Filing Requirements for Alberta Electric Utilities issued on July 12, 2006, the Alberta Energy and Utilities Board (EUB or Board) approved in principle the form and content of consensus Uniform System of Accounts (USA) and Minimum Filing Requirements (MFR) documents (Consensus Documents). The consensus USA and MFR documents were the result of a USA-MFR collaborative process and USA Project Committee that the Board had established by letter dated December 6, 2004. The documents were submitted to the Board on May 8, 2006.

By letter dated August 29, 2006, the Board initiated Proceeding No. 1468565 to address whether implementation of the USA and MFR would be in the public interest.

In Decision 2007-017 the Board discussed issues pertaining to the implementation of the USA and MFR and provides the reasons for its decision to direct the regulated electric transmission and distribution utilities in Alberta to proceed with the implementation of the USA and MFR.

Uniform System of Accounts and Minimum Filing Requirements

Consensus Documents referred to in Bulletin 2006-25
Consensus - Uniform System of Accounts (PDF) p. 2-82
Consensus - Minimum Filing Requirements (PDF) p. 83-147
Minimum Filing Requirements - Index of Schedules (PDF) p. 148-303
or Minimum Filing Requirements - Index of Schedules (Excel)

Implementation

Board Process Letter April 24, 2007
Board Implementation Meeting Letter May 31, 2007

Meeting Minutes
USA/MFR Implementation Steering Committee Minutes December 6, 2007
USA/MFR Implementation Steering Committee Minutes June 14, 2007
USA/MFR Implementation Steering Committee Minutes June 12, 2008