TAILIEUCHUNG - Third-Party Provision of Ancillary Services; Accounting and Financial Reporting for New Electric Storage Technologies

Based on the discussion of contracting's implications for earnings calculation, we model operating cash flows and the formal accounting process by which forecasted future operating cash flows are incorporated in earnings. The modeling enables us to generate specific integrated predictions for: i) the relative abilities of earnings and operating cash flows to predict future operating cash flows; and ii) firms' time series properties of operating cash flows, accruals and earnings. We also predict cross-sectional variation in the relative forecast-abilities and correlations. The predictions are tested both in-and outof-sample and are generally consistent with the evidence. Dechow (1994) shows working capital accruals. | 135 FERC 61 240 UNITED STATES OF AMERICA FEDERAL ENERGY REGULATORY COMMISSION 18 CFR Chapter I Docket Nos. RM11-24-000 and AD10-13-000 Third-Party Provision of Ancillary Services Accounting and Financial Reporting for New Electric Storage Technologies June 16 2011 AGENCY Federal Energy Regulatory Commission. ACTION Notice of Inquiry. SUMMARY In this Notice of Inquiry NOI the Commission seeks comment on two sets of separate but related issues. First we seek comment on ways in which we can facilitate the development of robust competitive markets for the provision of ancillary services from all resource types. Second the Commission is interested in issues unique to storage devices in light of the role they can play in providing multiple services including ancillary services. As demonstrated by recent cases that have come before the Commission there is growing interest in rate flexibility by both purchasers and sellers of ancillary services. A variety of resources are poised to provide ancillary services but may be frustrated from doing so by certain aspects of the Commission s market-based rate policies coupled with a lack of access to the information that could help satisfy the requirements of those policies. Those with an obligation to purchase ancillary services have raised concerns with the availability of those services. In reviewing ways to foster a Docket Nos. RM11-24-000 and AD10-13-000 - 2 - more robust ancillary services market the Commission identified certain issues regarding the use of electric storage as an ancillary service resource that warranted consideration. Over time those issues expanded into more global questions as to the role that electric storage may play in a competitive market including how electric storage should be compensated for the full range of services it provides under the Federal Power Act and transparency issues regarding the Commission s current accounting and reporting requirements as applied to electric storage. . As such the .

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