Section 141.400 - FERC Form No. 3-Q, Quarterly financial report of electric utilities, licensees, and natural gas companies(a)Prescription. The quarterly report of electric utilities, licensees, and natural gas companies, designated as FERC Form No. 3-Q, is prescribed for the reporting quarter ending March 31, 2004, and each quarter thereafter.(b)Filing requirements -(1)Who must file -(i)Generally. Each electric utility and each Nonoperating (formerly designated as Major or Nonmajor) electric utility (as defined in part 101 of subchapter C of this chapter) and other entity, i.e., each corporation, person, or licensee as defined in section 3 of the Federal Power Act (16 U.S.C. 792 et seq.), including any agency or instrumentality engaged in generation, transmission, distribution, or sale of electric energy, however produced, throughout the United States and its possessions, having sales or transmission service must prepare and file with the Commission FERC Form No. 3-Q pursuant to the General Instructions set out in that form.(ii)Exceptions. This report form is not prescribed for any agency, authority or instrumentality of the United States, nor is it prescribed for municipalities as defined in section 3 of the Federal Power Act; (i.e. a city, county, irrigation district, or other political subdivision or agency of a State competent under the laws thereof to carry on the business of developing, transmitting, utilizing, or distributing power).(2) Each Major and Nonoperating (formerly designated as Major) (as defined in part 101 of subchapter C of this chapter) public utility and licensee must file the quarterly financial report form as follows:(i) The quarterly financial report for the period January 1 through March 31, 2004, must be filed on or before July 9, 2004.(ii) The quarterly financial report for the period April 1 through June 30, 2004, must be filed on or before September 8, 2004.(iii) The quarterly financial report for the period July 1 through September 30, 2004, must be filed on or before December 9, 2004.(iv) The quarterly financial report for the period January 1 through March 31, 2005, must be filed on or before May 31, 2005.(v) The quarterly financial report for the period April 1 through June 30, 2005, must be filed on or before August 29, 2005.(vi) The quarterly financial report for the period July 1 through September 30, 2005 must be filed on or before November 29, 2005.(vii) Subsequent quarterly financial reports must be filed within 60 days from the end of the reporting quarter.(3) Nonmajor and Nonoperating (formerly designated as Nonmajor) public utilities and licensees must file the quarterly financial report form as follows:(i) The quarterly financial report for the period January 1 through March 31, 2004, must be filed on or before July 23, 2004.(ii) The quarterly financial report for the period April 1 through June 30, 2004, must be filed on or before September 22, 2004.(iii) The quarterly financial report for the period July 1 through September 30, 2004, must be filed on or before December 23, 2004.(iv) The quarterly financial report for the period January 1 through March 31, 2005, must be filed on or before June 13, 2005.(v) The quarterly financial report for the period April 1 through June 30, 2005, must be filed on or before September 12, 2005.(vi) The quarterly financial report for the period July 1 through September 30, 2005 must be filed on or before December 13, 2005.(vii) Subsequent quarterly financial reports must be filed within 70 days from the end of the reporting quarter.(4) This report must be filed as prescribed in § 385.2011 of this chapter and as indicated in the General Instructions set out in the quarterly financial report form, and must be properly completed and verified. Filing on electronic media pursuant to § 385.2011 of this chapter will be required commencing with the quarterly financial report ending March 31, 2004, due on or before July 9, 2004 for major public utilities and licensees, and due on or before July 23, 2004 for nonmajor public utilities and licensees. 69 FR 9043 , Feb. 26, 2004, as amended by Order 646-A, 69 FR 32443 , June 10, 2004; Order 646, 69 FR 34568 , June 22, 2004; Order 695, 72 FR 20723 , Apr. 26, 2007; 73 FR 58736 , Oct. 7, 2008