FERC Account 363: Storage Battery Equipment

FERC Account 363 records the cost of storage battery equipment installed to supply electricity for emergency or peak-demand backup power.

Definition

Record in this account the cost installed of storage battery equipment devoted to supplying electricity to meet emergency or peak demands.

Account 363 captures the complete installed cost of stationary battery systems used for backup and peak-shaving purposes — most commonly station DC control power systems at substations, black-start capability for generating stations, and uninterruptible power supply (UPS) applications. This includes the batteries and their racks, the chargers that keep them at float charge, the switching and control gear associated with the battery system, and the ventilating equipment required for battery rooms where hydrogen off-gassing must be managed.

What is typically included

• Storage batteries (lead-acid, nickel-cadmium, or other stationary battery chemistries) and their racks
• Battery chargers and charging control equipment
• Switching and control gear dedicated to the battery system
• Ventilating equipment installed for battery rooms and enclosures
• Installation labor and materials for the complete battery system

What is generally not included

• Batteries that are integral, non-separable parts of other equipment already classified elsewhere
• Routine battery replacement and maintenance charged to expense rather than capitalized
• Standby power systems serving generation plant functions (recorded in the applicable generation accounts)
• Customer-owned battery or backup power equipment
• Batteries integral to metering, communications, or protective relay devices carried in their own accounts

Why this account matters

• Isolates emergency and peak-demand battery investment for depreciation and rate base purposes
• Supports accurate tracking of substation DC control power and black-start assets
• Required for FERC Form 1 detailed plant reporting of storage battery equipment
• Distinguishes capitalized battery system investment from expensed battery maintenance
• Provides asset management data for battery system replacement and reliability planning