---
kind: "section"
citation: "18 C.F.R. § 290.103"
title: "18"
number: "290.103"
heading: "Time of filing and reporting period."
url: "https://uscodex.org/cfr/18/290.103"
---

# §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](/cfr/18/290.102.md), 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](/cfr/18/290.102.md) 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)](#c-2) of this section, if a nonexempt electric utility has gathered all of the information specified in [§ 290.102](/cfr/18/290.102.md) 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.

## Notes

### Amendments

[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]

### Authority

Authority: 16 U.S.C. 791a-828c, 2601-2645; 42 U.S.C. 7101-7352.

### Source

Source: Order 48, 44 FR 58697, Oct. 11, 1979, unless otherwise noted.

### Amendments

[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]