18 CFR § 290.103 - Time of filing and reporting period.

---
identifier: "/us/cfr/t18/s290.103"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "18 CFR § 290.103 - Time of filing and reporting period."
title_number: 18
title_name: "Conservation of Power and Water Resources"
section_number: "290.103"
section_name: "Time of filing and reporting period."
chapter_name: "FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY"
subchapter_number: "K"
subchapter_name: "REGULATIONS UNDER THE PUBLIC UTILITY REGULATORY POLICIES ACT OF 1978"
part_number: "290"
part_name: "COLLECTION OF COST OF SERVICE INFORMATION UNDER SECTION 133 OF THE PUBLIC UTILITY REGULATORY POLICIES ACT OF 1978"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "16 U.S.C. 791a-828c, 2601-2645; 42 U.S.C. 7101-7352."
regulatory_source: "Order 48, 44 FR 58697, Oct. 11, 1979, unless otherwise noted."
cfr_part: "290"
---


# 290.103 Time of filing and reporting period.

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.

(Public Utility Regulatory Policies Act of 1978, 16 U.S.C. 2601-2645; Energy Supply and Environmental Coordination Act, 15 U.S.C. 791-798; Federal Power Act, as amended, 16 U.S.C. 792-828C; Department of Energy Organization Act, 42 U.S.C. 7101-7352, E.O. 12009, 42 FR 46267)

[Order 48, 44 FR 58697, Oct. 11, 1979, as amended by Order 353, 48 FR 55449, Dec. 13, 1983; Order 545, 57 FR 53991, Nov. 16, 1992]