18 CFR §290.103
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
All nonexempt electric utilities must file with any state regulatory authority having ratemaking authority for such utilities the information gathered pursuant to § 290.102, and all nonexempt, nonregulated electric utilities must make such information available to the public as follows:
- (a)Biennial filing. Information required to be filed under § 290.102 must be filed biennially in even-numbered years on or before June 30 of that year.
- (b)Reporting period. The reporting period is the calendar year immediately preceding the filing year. Information for previous years and projected information for future years must be reported on a calendar year basis.
- (c)Alternate reporting period. Use of an alternate reporting period is permitted as follows:
- (1)Except as provided in paragraph (c)(2) of this section, if a nonexempt electric utility has gathered all of the information specified in § 290.102 and has filed such information, based on a recent 12-month reporting period, either with its state regulatory authority or governing authority in connection with a retail rate proceeding, the nonexempt electric utility may substitute such information for the equivalent information required by this part in fulfillment of the biennial filing requirements.
- (2)If a nonexempt electric utility not subject to the jurisdiction of a state regulatory authority maintains accounting records other than on a calendar year basis, such utility may use such other basis as the reporting period for purposes of compliance with this part, provided such reporting period is a 12-month period.