PUBLIC LAWS-CH. 556-JUNE 21, 1938 Divulging of infor- mation prohibited. Extent of jurisdic- tion of Commission. Rates of deprecia- tion. Charges. Restriction. Jurisdiction of State commissions. Presentation of views of State com- missions. Periodic and special reports. Items to be in- cluded. so to do. No member, officer, or employee of the Commission shall divulge any fact or information which may come to his knowledge during the course of examination of books, records, data, or accounts, except insofar as he may be directed by the Commission or by a court. (c) The books, accounts, memoranda, and records of any person who controls directly or indirectly a natural-gas company subject to the jurisdiction of the Commission and of any other company con- trolled by such person, insofar as they relate to transactions with or the business of such natural-gas company, shall be subject to exami- nation on the order of the Commission. RATES OF DEPRECIATION SEC. 9. (a) The Commission may, after hearing, require natural- gas companies to carry proper and adequate depreciation and amorti- zation accounts in accordance with such rules, regulations, and forms of account as the Commission may prescribe. The Commission may from time to time ascertain and determine, and by order fix, the proper and adequate rates of depreciation and amortization of the several classes of property of each natural-gas company used or use- ful in the production, transportation, or sale of natural gas. Each natural-gas company shall conform its depreciation and amortization accounts to the rates so ascertained, determined, and fixed. No natu- ral-gas company subject to the jurisdiction of the Commission shall charge to operating expenses any depreciation or amortization charges on classes of property other than those prescribed by the Commission, or charge with respect to any class of property a percentage of depre- ciation or amortization other than that prescribed therefor by the Commission. No such natural-gas company shall in any case include in any form under its operating or other expenses any deprecia- tion, amortization, or other charge or expenditure included elsewhere as a depreciation or amortization charge or otherwise under its operat- ing or other expenses. Nothing in this section shall limit the power of a State commission to determine in the exercise of its jurisdiction with respect to any natural-gas company, the percentage rates o depreciation or amortization to be allowed, as to any class of prop- erty of such natural-gas company, or the composite depreciation or amortization rate, for the purpose of determining rates or charges. (b) The Commission, before prescribing any rules or requirements as to accounts, records, or memoranda, or as to depreciation or amor- tization rates, shall notify each State commission having jurisdiction with respect to any natural-gas company involved and shall give reasonable opportunity to each such commission to present its views and shall receive and consider such views and recommendations. PERIODIC AND SPECIAL REPORTS SEc. 10. (a) Every natural-gas company shall file with the Com- mission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as neces- sary or appropriate to assist the Commission in the proper adminis- tration of this Act. 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, amortiza- tion, and other reserves, cost of facilities, cost of maintenance and 826 [52 STAT.
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