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concerning the terms and signi cance of such contracts to the utility company including date of contract expiration, share of land output being purchased, estimated annual cost, annual minimum debt service payment required and amount of related long-term debt or lease obligations outstanding
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Purchasers of power under contracts that specify a level of power to be made available for a speci c time period usually account for such contracts as purchase commitments with no recognition of an asset for the right to receive power and no recognition of a liability for the obligation to make payments (ie, the contracts are accounted for as executory agreements) However, some power purchase contracts may have characteristics similar to a lease in that the contract confers to the purchaser the right to use speci c property, plant, and equipment The determination of whether a power purchase contract is a lease should be based on the substance of the contract using the guidance set forth in Issue No 01 8, Determining Whether an Arrangement Contains a Lease The fact that an agreement is labeled a power purchase agreement is not conclusive If a contract conveys the right to use property, plant, and equipment, the contract should be accounted for as a lease Other power purchase contracts should be accounted for as executory agreements with disclosure as required by SFAS No 47, Disclosure of Long-Term Obligations (ii) Financing Through Construction Intermediaries Utilities using a construction intermediary should include the intermediary s work-in-progress in the appropriate caption of utility plant on the balance sheet SAB No 28 (currently cited as SAB Topic 10A) requires the related debt to be disclosed and included in long-term liabilities Capitalized interest included as part of an intermediary s construction work-in-progress should be recognized as interest expense (with an offset to AFUDC-debt) in the income statement A note to the nancial statements should describe the organization and purpose of the intermediary and the nature of its authorization to incur debt to nance construction The note should also disclose the interest rate and amount of interest capitalized for each period in which an income statement is presented (iii) Jointly Owned Plants SAB No 28 (currently cited as SAB Topic 10C) also requires a utility participating in a jointly owned power station to disclose the extent of its interests in such plant(s) Disclosure should include a table showing separately for each interest the amount of utility plant in service, accumulated depreciation, the amount of plant under construction, and the proportionate share Amounts presented for plant in service may be further subdivided into subcategories such as production, transmission, and distribution Information concerning two or more generating plants on the same site may be combined if appropriate Disclosure should address the participant s share of direct expenses included in operating expenses on the income statement (eg, fuel, maintenance, other operating) If the entire share of direct expenses is charged to purchased power, then disclosure of this amount, as well as the proportionate amounts related to speci c operating expenses on the joint plant records, should be indicated A typical footnote is as follows:
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(x) Jointly Owned Electric Utility Plant Under joint ownership agreements with other state utilities, the company has undivided ownership interests in two electric generating stations and related transmission facilities Each of the respective owners was responsible for the issuance of its own securities to nance its portion of the construction costs Kilowatt-hour generation and operating expenses are divided on the same basis as ownership with each owner re ecting its respective costs in its statements of income Information relative to the company s ownership interest in these facilities at December 31, 20XX, is as follows:
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