Proposed rule · 2026-12712

Revisions to Financial Forms Reporting and Filing Requirements

The Federal Energy Regulatory Commission (Commission) invites comments on its proposal to amend certain annual and quarterly financial forms, which the Commission requires jurisdictional public utilities, licensees, centralized service companies, and natural gas and oil pipeline companies to file. Additionally, the Commission proposes to amend its current regulations governing certain FERC financial forms. The Commission proposes to update FERC Annual Report Form Nos. 1, 1-F, 2, 2-A, 6, and 60 and FERC Quarterly Report Form Nos. 3-Q and 6-Q. Specifically, the Commission proposes to update the general filing instructions and certain schedule instructions to reflect current reporting requirements and correct discrepancies. Additionally, the Commission proposes to eliminate certain schedules from FERC Form Nos. 3-Q and 6-Q. The Commission also proposes to revise the regulation for FERC Form No. 6-Q to clarify that oil pipelines with annual jurisdictional operating revenues below $500,000 are exempt from filing the quarterly form. These changes to the quarterly forms would reduce the reporting burden for jurisdictional entities.