Uniform System of Accounts (USoA)


•    UNIFORM SYSTEM OF ACCOUNTS (USoA) REGULATIONS 2018
This is NERC's Regulation on the implementation of the USoA. Click here for the Regulations.

•    UNIFORM SYSTEM OF ACCOUNTS (USoA) GUIDELINES
These are the guidelines for the Uniform System of Accounts (USoA). Click here for the Guidelines.

•    REGULATORY REPORTS

Monthly Reports

All Licensees shall file Monthly Reports on or before the 10th day of the month following that which the transactions were recorded in the preceeding month.

Quarterly Reports

All Licensees shall file Quarterly Reports on or before the 20th day of the month following that which the transactions were recorded in the preceding quarter.

Annual Reports

All Licensees shall file Annual Reports on or before the 30th of April of the succeeding year.

•    REPORTING TEMPLATES

NERC Form RAR 1 - Generation Click here for form.
This is the Regulatory Accounting Reporting form for all licenced electricity Generating Companies (GenCos).

NERC Form RAR 2 - Transmission Click here for form.
This is the Regulatory Accounting Reporting form for the licenced electricity Transmission Company (TCN).

NERC Form RAR 3 - Distribution Click here for form.
This is the Regulatory Accounting Reporting form for all licenced electricity Distribution Companies (DisCos).

NERC Form RAR 4 - Trading Click here for form.
This is the Regulatory Accounting Reporting form for all licenced electricity Trading Companies (NBET).

NERC Form RAR 5 - Others Click here for form.
This is the Regulatory Accounting Reporting form for all other licensees / permit holders (where applicable) in the Nigerian Electricity Supply Industry (NESI).

•    SAMPLE AUDIT REPORT Click here for report.
This is the Audit Reports template  to be filed by all licensees.

•    USoA LICENSEE REPORT Click here for report.
These are actual approved reports of licensees for the year.

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