ORDER NO. 97-254

ENTERED JUN 30 1997

This is an electronic copy. Appendix not included.

BEFORE THE PUBLIC UTILITY COMMISSION

OF OREGON

UM 734

DISPOSITION: APPLICATION APPROVED

The Commission received an application, filed pursuant to ORS 757.259 and OAR 860-027-0300, requesting authority to defer accounting treatment of certain costs.

Based on a review of the application and the Commission’s records, the Commission finds that the application satisfies applicable statutes and administrative rules. At its public meeting on June 24, 1997, the Commission adopted Staff’s recommendation to approve the application. Staff’s recommendation is attached as Appendix A and is incorporated by reference.

Jurisdiction

ORS 757.005 defines a "public utility" as anyone providing heat, light, water, or power service to the public in Oregon. The Company is a public utility subject to the Commission’s jurisdiction.

Applicable law

ORS 757.259 permits deferral of various amounts for later incorporation in rates under certain circumstances. The Company’s deferral is consistent with this statute.

OAR 860-027-0300 specifies the information a public utility must submit when it makes an application to defer accounting of certain costs. This application contains the necessary information.

ORDER

IT IS ORDERED that WP Natural Gas’ request for deferred accounting treatment for certain costs as described in Appendix A is granted.

Made, entered, and effective ________________________.

A party may request rehearing or reconsideration of this order pursuant to ORS 756.561. A request for rehearing or reconsideration must be filed with the Commission within 60 days of the date of service of this order. The request must comply with the requirements of OAR 860-014-0095. A copy of any such request must also be served on each party to the proceeding as provided by OAR 860-013-0070. A party may appeal this order to a court pursuant to ORS 756.580.