18 CFR § 33.5 - Proposed accounting entries.

---
identifier: "/us/cfr/t18/s33.5"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "18 CFR § 33.5 - Proposed accounting entries."
title_number: 18
title_name: "Conservation of Power and Water Resources"
section_number: "33.5"
section_name: "Proposed accounting entries."
chapter_name: "FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY"
subchapter_number: "B"
subchapter_name: "REGULATIONS UNDER THE FEDERAL POWER ACT"
part_number: "33"
part_name: "APPLICATIONS UNDER FEDERAL POWER ACT SECTION 203"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "16 U.S.C. 791a-825r, 2601-2645; 31 U.S.C. 9701; 42 U.S.C. 7101-7352."
regulatory_source: "Order 642, 65 FR 71014, Nov. 28, 2000, unless otherwise noted."
cfr_part: "33"
---


# 33.5 Proposed accounting entries.

If the applicant is required to maintain its books of account in accordance with the Commission's Uniform System of Accounts in part 101 of this chapter, the applicant must present proposed accounting entries showing the effect of the transaction with sufficient detail to indicate the effects on all account balances (including amounts transferred on an interim basis), the effect on the income statement, and the effects on other relevant financial statements. The applicant must also explain how the amount of each entry was determined.