FERC Account 359 – Roads and Trails
FERC Account 359 records the cost of roads, trails, and access ways constructed for electric transmission operations.
Definition
Record in this account the cost of roads, trails, and similar improvements constructed for access to electric transmission facilities.
Account 359 captures the cost of access roads, maintenance roads, and trails built primarily to provide access to transmission line structures, substations, and other transmission facilities. These are roads and paths that would not otherwise exist but for the need to maintain and operate transmission facilities in remote or difficult-to-access areas.
What is typically included
- Access roads constructed primarily to reach transmission line towers and structures
- Maintenance roads along transmission rights-of-way
- Trails and paths to access transmission facilities in rugged terrain
- Grading, gravel, and surfacing costs for transmission access roads
- Bridges and culverts integral to transmission access roads
What is generally not included
- Public roads not constructed specifically for transmission access
- Roads serving primarily generation facilities (recorded in generation accounts)
- General plant roads and parking areas at office facilities (Account 390)
- Routine road maintenance charged to operating expense
- Temporary roads used only during construction (charged to CWIP)
Why this account matters
- Identifies the capital investment in transmission access infrastructure
- Supports proper depreciation of road investments tied to transmission asset life
- Required for complete FERC Form 1 transmission plant-in-service reporting
- Enables accurate transmission cost-of-service calculations
- Provides asset tracking for roads that may be retired with the transmission line they serve
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Disclaimer: The material in this article is for informational purposes only and should not be taken as legal or accounting advice provided by Utility Accounting & Rates Specialists, LLC. You should seek formal advice on this topic from your accounting or legal advisor.