Every natural-gas company shall file with the Commission such annual and other periodic
or special reports as the Commission may by rules and regulations or order prescribe
as necessary or appropriate to assist the Commission in the proper administration
of this chapter. The Commission may prescribe the manner and form in which such reports shall be
made, and require from such natural-gas companies specific answers to all questions
upon which the Commission may need information. The Commission may require that such reports shall include, among other things,
full information as to assets and liabilities, capitalization, investment and reduction
thereof, gross receipts, interest due and paid, depreciation, amortization, and other
reserves, cost of facilities, cost of maintenance and operation of facilities for
the production, transportation, or sale of natural gas, cost of renewal and replacement
of such facilities, transportation, delivery, use, and sale of natural gas. The Commission may require any such natural-gas company to make adequate provision
for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies.
It shall be unlawful for any natural-gas company willfully to hinder, delay, or obstruct
the making, filing, or keeping of any information, document, report, memorandum, record,
or account required to be made, filed, or kept under this chapter or any rule, regulation,
or order thereunder.
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