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Utilities

Electric Programs GIS Financing

Effective December 20, 2006, the Electric Program will consider financing of Geographic Information System (GIS) investments. The content on this page is intended to provide the necessary information for including GIS in borrower loan applications.

What costs are eligible?
What loan / loan guarantee programs are available for GIS?
What support material is required?
Will the Program allow special purpose loans?
What will be used for useful life calculations?
Will the Electric Program allow reimbursement for GIS?
What accounting guidance is available?
Where can I get more information?

Link to GIS Resources

What costs are eligible?

  1. GIS software with the primary purpose of supporting spatial data resources will be eligible for financing. This refers only to the principle software required for support of the geospatial data.
  2. Computer hardware required for data collection and support of spatial data resources. If the primary purpose of the hardware is the collection of geospatial data or support of GIS resources, the computer hardware is eligible for financing.
  3. Initial data collection or field inventory costs. Eligible data collection costs will be limited to 75% of this project component's total costs.

What loan/loan guarantee programs are available for GIS?

Eligible GIS costs may be included in Hardship, Municipal, Treasury, or Loan Guarantee applications.

What support material is required?

This link provides an outline of the requirements for inclusion in a Construction Work Plan (CWP) or CWP Amendment to support GIS financing.

Will the Program allow special purpose loans?

The Electric Program is not encouraging special purpose loans (for GIS alone) at this time. In lieu of special purpose loans, we will consider requests for budget purpose transfers to finance GIS costs. Loan funds will be established in Budget Purpose No. 6 - All Other, for GIS costs.

What will be used for useful life calculations?

Useful life calculations will use 5 years for GIS related hardware and software. Useful life calculations for field inventory expense are to be based on the average useful life of facilities being inventoried. Unless otherwise demonstrated by a useful life study, 20 years will be used in useful life calculations for expense related to field inventory costs.

Will the Electric Program allow reimbursement for GIS?

The normal 24 month look back will be applied to eligible GIS costs approved in a CWP or amendment prior to construction. We recognize, however, that many borrowers have recently completed a field inventory or are currently in the process. In an effort to offer financing to as many borrowers as possible, we are temporarily authorizing the approval of GIS costs incurred prior to inclusion in an approved CWP. Borrowers must submit a CWP or CWP amendment for approval with GIS costs already incurred. The usual 24 month look back will apply to these ex post approved costs. However, loans which include costs approved ex post, must receive an APR date of no later than June 1, 2008. Beyond this date, reimbursement will still be allowed, however rules for approval prior to costs being incurred will apply.

What accounting guidance is available?

GIS costs are to be reflected in Form 740C Budget Purpose No. 6 - All Other, and to use project code series 1500 for eligible GIS components. The following codes will be used to identify GIS costs.

1501 - Hardware Costs
1502 - Software Costs
1503 - Field Inventory Costs

The Uniform System of Accounts identifies Accounts 588 for field inventory expense and 391 for GIS/GPS hardware and software. For loan purposes GIS expenses will be identified by use of a Special Purpose Form 219, an example of which can be obtained from your General Field Representative.

Borrowers are also reminded, that pursuant to 7 CFR 1767.13(d)(1) borrowers may implement the provisions of SFAS No. 71, Accounting for the Effects of Certain Types of Regulation, without prior written approval as it pertains to remapping expenses (See Sec. 1767.41, Interpretation No. 613, Mapping Costs). This exception allows for a deferral of remapping expenses for a reasonable period of time sufficient to recover the costs through rates.

Where can I get more information?

Borrowers are encouraged to contact their General Field Representative for more information. Additional information on GIS Resources is available here.

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Last Modified:02/04/2013 
 
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