(1)Adoption of the Federal Energy Regulatory Commission's Uniform System of Accounts. The Massachusetts Department of Public Utilities adopts the Federal Energy Regulatory Commission's ("FERC") Uniform System of Accounts, Part 101 and the accompanying definitions, as published in 18 C.F.R., Part 101, revised as of April 1, 1981, with certain modifications. 220 CMR 51.02 summarizes the modifications. 220 CMR 51.03 addresses the specific changes by presenting the modified text which replaces or supplements the FERC text.(2)Amendments. Amendments to this system may be initiated by interested parties or by the Commission as they deem necessary.