§  32.5280   Nonregulated operating revenue.

   (a) This account shall include revenues derived from a nonregulated
   activity involving the common or joint use of assets or resources in
   the provision of regulated and nonregulated products or services.

   (b) This account shall be debited and regulated revenue accounts shall
   be credited at tariffed rates when tariffed services are provided to
   nonregulated activities that are accounted for as prescribed in
   § 32.23(c) of this subpart.

   (c) Separate subsidiary record categories shall be maintained for two
   groups of nonregulated revenue as follows: one subsidiary record for
   all revenues derived from regulated services treated as nonregulated
   for federal accounting purposes pursuant to Commission order and the
   second for all other revenues derived from a nonregulated activity as
   set forth in paragraph (a) of this section.

   [ 53 FR 49322 , Dec. 7, 1988, as amended at  64 FR 50008 , Sept. 15, 1999;
    67 FR 5694 , Feb. 6, 2002]