NST » Topics » Glossary of Terms

This excerpt taken from the NST 10-Q filed May 5, 2009.

Glossary of Terms


The following is a glossary of abbreviated names or acronyms frequently used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.  (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

Unregulated operations

 

Represents non rate-regulated operations of AES, NSTAR

   Com, and Hopkinton

Regulatory and Other Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

DOE

 

U. S. Department of Energy

DPU

 

Massachusetts Department of Public Utilities

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

U. S. Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England Inc.

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

U. S. Securities and Exchange Commission

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

DSM

 

Demand-Side Management

EPS

 

Earnings Per Common Share

GAAP

 

Generally Accepted Accounting Principles in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured Gas Plant

MWh

 

Megawatthour (equal to one million watthours)

PAM

 

Pension Adjustment Mechanism

PBOP

 

Postretirement Benefits Other than Pensions

RMR

 

Reliability Must Run

ROE

 

Return on Equity

RTO

 

Regional Transmission Organization

SFAS

 

Statement of Financial Accounting Standards

SIP

 

Simplified Incentive Plan

SQI

 

Service Quality Indicators

SSCM

 

Simplified Service Cost Method




2




This excerpt taken from the NST 10-Q filed Nov 10, 2008.

Glossary of Terms


The following is a glossary of abbreviated names or acronyms frequently used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.  (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

Unregulated Operations

 

Represents non rate-regulated operations of AES, NSTAR

   Com, and Hopkinton

 

 

 

Regulatory and Other Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

DOE

 

U.S. Department of Energy

DPU

 

Massachusetts Department of Public Utilities

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England Inc.

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

U.S. Securities and Exchange Commission

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

CY

 

Connecticut Yankee Atomic Power Company

DSM

 

Demand-Side Management

EPS

 

Earnings Per Common Share

GAAP

 

Generally Accepted Accounting Principles in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured Gas Plant

MWh

 

Megawatthour (equal to one million watthours)

MY

 

Maine Yankee Atomic Power Company

PAM

 

Pension and PBOP Rate Adjustment Mechanism

PBOP

 

Postretirement Benefits other than Pensions

RMR

 

Reliability Must Run

ROE

 

Return on Equity

RTO

 

Regional Transmission Organization

SFAS

 

Statement of Financial Accounting Standards

SIP

 

Simplified Incentive Plan

SQI

 

Service Quality Indicators

YA

 

Yankee Atomic Electric Company




2





This excerpt taken from the NST 10-Q filed Aug 1, 2008.

Glossary of Terms


The following is a glossary of abbreviated names or acronyms frequently used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.  (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

 

 

 

Regulatory and Other Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

DPU

 

Massachusetts Department of Public Utilities

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England Inc.

NECPUC

 

New England Conference of Public Utilities Commissioners, Inc.

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

Securities and Exchange Commission

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

DSM

 

Demand-Side Management

EPS

 

Earnings Per Common Share

FIN

 

FASB Interpretation Number

GAAP

 

Generally Accepted Accounting Principles in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured Gas Plant

MWh

 

Megawatthour (equal to one million watthours)

PAM

 

Pension Adjustment Mechanism

RMR

 

Reliability Must Run

ROE

 

Return on Equity

RTO

 

Regional Transmission Organization

SFAS

 

Statement of Financial Accounting Standards

SIP

 

Simplified Incentive Plan

SQI

 

Service Quality Indicators




2





This excerpt taken from the NST 10-Q filed May 5, 2008.

Glossary of Terms


The following is a glossary of abbreviated names or acronyms frequently used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.  (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

 

 

 

Regulatory and Other Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

DPU

 

Massachusetts Department of Public Utilities (Prior to April 11,    2007, the DPU was known as the MDTE.  The Company uses    the acronym DPU interchangeably throughout this report to    refer to both the DPU and MDTE.)

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England Inc.

MDTE

 

Massachusetts Department of Telecommunications and Energy    (now known as DPU)

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

Securities and Exchange Commission

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

DSM

 

Demand-Side Management

EPS

 

Earnings Per Common Share

FIN

 

FASB Interpretation Number

GAAP

 

Generally Accepted Accounting Principles in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured Gas Plant

MWh

 

Megawatthour (equal to one million watthours)

PAM

 

Pension Adjustment Mechanism

RMR

 

Reliability Must Run

ROE

 

Return on Equity

RTO

 

Regional Transmission Organization

SFAS

 

Statement of Financial Accounting Standards

SIP

 

Simplified Incentive Plan

SQI

 

Service Quality Indicators




2





This excerpt taken from the NST 10-Q filed Oct 31, 2007.

Glossary of Terms


The following is a glossary of abbreviations or acronyms frequently used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.  (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

 

 

 

Regulatory and State Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

CUC

 

Commonwealth Utilities Commission

DPU

 

Massachusetts Department of Public Utilities (Prior to April 11, 2007, the DPU was known as the MDTE.  The Company uses the acronym DPU interchangeably throughout this report to refer to both the DPU and MDTE.)

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England Inc.

MDTE

 

Massachusetts Department of Telecommunications and Energy (now known as DPU)

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

Securities and Exchange Commission

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

DSM

 

Demand-Side Management

EPS

 

Earnings Per Common Share

FIN

 

FASB Interpretation Number

GAAP

 

Generally accepted accounting principles in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured gas plant

MWh

 

Megawatthour (equal to one million watthours)

NEMA

 

Northeastern Massachusetts

OATT

 

Open Access Transmission Tariff

PBR

 

Performance Based Distribution Rates

RMR

 

Reliability Must Run

SFAS

 

Statement of Financial Accounting Standards

SIP

 

Simplified Incentive Plan

SQI

 

Service Quality Indicators

SSCM

 

Simplified Service Cost Method



2




This excerpt taken from the NST 10-Q filed Aug 1, 2007.

Glossary of Terms


The following is a glossary of abbreviations or acronyms frequently used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.  (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

 

 

 

Regulatory and State Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

CUC

 

Commonwealth Utilities Commission

DPU (formerly MDTE)

 

Massachusetts Department of Public Utilities

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England, Inc.

MDTE

 

Massachusetts Department of Telecommunications and Energy

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

Securities and Exchange Commission

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

DSM

 

Demand-Side Management

EPS

 

Earnings Per Common Share

FIN

 

FASB Interpretation Number

GAAP

 

Accounting principles generally accepted in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured gas plant

MWh

 

Megawatthour (equal to one million watthours)

NEMA

 

Northeastern Massachusetts

OATT

 

Open Access Transmission Tariff

PBR

 

Performance Based Distribution Rates

RMR

 

Reliability Must Run

SFAS

 

Statement of Financial Accounting Standards

SIP

 

Simplified Incentive Plan

SQI

 

Service Quality Indicators

SSCM

 

Simplified Service Cost Method



2




This excerpt taken from the NST 10-Q filed May 1, 2007.

Glossary of Terms


The following is a glossary of frequently used abbreviations or acronyms that are used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company), Company or NSTAR and its    subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc. (Parent company of MATEP)

NSTAR Com

 

NSTAR Communications, Inc.

Hopkinton

 

Hopkinton LNG Corp.

 

 

 

Regulatory and State Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

CUC

 

Commonwealth Utilities Commission

DPU (f.k.a. MDTE)

 

Massachusetts Department of Public Utilities

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England, Inc.

MDTE

 

Massachusetts Department of Telecommunications and Energy

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

Securities and Exchange Commission

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

BBtu

 

Billions of British thermal units

CGAC

 

Cost of Gas Adjustment Clause

DSM

 

Demand-Side Management

ED

 

Exposure Draft

EPS

 

Earnings Per Common Share

FIN

 

FASB Interpretation Number

GAAP

 

Accounting principles generally accepted in the

   United States of America

LDAC

 

Local Distribution Adjustment Clause

MD&A

 

Management's Discussion and Analysis of Financial Condition

   and Results of Operations

MGP

 

Manufactured gas plant

MWh

 

Megawatthour (equal to one million watthours)

NEMA

 

Northeastern Massachusetts

OATT

 

Open Access Transmission Tariff

PBR

 

Performance Based Distribution Rates

RMR

 

Reliability Must Run

SFAS

 

Statement of Financial Accounting Standards

SQI

 

Service Quality Indicators

SSCM

 

Simplified Service Cost Method



2




This excerpt taken from the NST 10-Q filed Nov 3, 2006.

Glossary of Terms


The following is a glossary of frequently used abbreviations or acronyms that are used throughout this report.


NSTAR Companies

     

 

NSTAR

     

NSTAR (Parent company) , Company or NSTAR and its subsidiaries (as the context requires)

NSTAR Electric

 

NSTAR's three retail electric utility subsidiaries, collectively

   Boston Edison

 

Boston Edison Company

   ComElectric

 

Commonwealth Electric Company

   Cambridge Electric

 

Cambridge Electric Light Company

Canal

 

Canal Electric Company

NSTAR Gas

 

NSTAR Gas Company

NSTAR Electric & Gas

 

NSTAR Electric & Gas Corporation

MATEP

 

Medical Area Total Energy Plant, Inc.

AES

 

Advanced Energy Systems, Inc.

Regulatory and Other Authorities

     

 

AG

 

Attorney General of the Commonwealth of Massachusetts

DOE

 

U.S. Department of Energy

FASB

 

Financial Accounting Standards Board

FERC

 

Federal Energy Regulatory Commission (the Commission)

IRS

 

Internal Revenue Service

ISO-NE

 

ISO (Independent System Operator) - New England, Inc.

MDTE

 

Massachusetts Department of Telecommunications and Energy

NYMEX

 

New York Mercantile Exchange

PCAOB

 

Public Company Accounting Oversight Board (United States)

SEC

 

Securities and Exchange Commission

SJC

 

Massachusetts Supreme Judicial Court

 

 

 

Other

     

 

AFUDC

 

Allowance for Funds Used During Construction

APB

 

Accounting Principles Board

BBtu

 

Billions of British thermal units

Bechtel

 

Bechtel Power Corporation

CGAC

 

Cost of Gas Adjustment Clause

CPSL

 

Capital Projects Scheduling List

CY

 

Connecticut Yankee Atomic Power Company

DSM

 

Demand-Side Management

ED

 

Exposure Draft

EPS

 

Earnings Per Common Share

FCA

 

Forward Capacity Auctions

FCM

 

Forward Capacity Market

GAAP

 

Accounting principles generally accepted in the
    United States of America

ISFSI

 

Independent Spent Fuel Storage Installation

LDAC

 

Local Distribution Adjustment Clause

LICAP

 

Locational Installed Capacity

MGP

 

Manufactured gas plant

MWh

 

Megawatthour (equal to one million watthours)

MY

 

Maine Yankee Atomic Power Company

MW

 

Megawatts

NEMA

 

Northeastern Massachusetts

OATT

 

Open Access Transmission Tariff

PBR

 

Performance Based Distribution Rates



2





Glossary of Terms (continued)



ROE                                 

     

Return on Equity

RTO

     

Regional Transmission Organization

SAB

     

Staff Accounting Bulletin

SFAS

     

Statement of Financial Accounting Standards

SIP

     

Simplified Incentive Plan

SQI

     

Service Quality Indicators

SSCM

     

Simplified Service Cost Method

YA

     

Yankee Atomic Electric Company




3





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