(a) Reports required to be filed by sections 8197-2.1 through 8197-2.3 of this Subpart shall be filed by April 30th annually.

(b) Reports of Estimated Changes to Plant and Equipment for the period January 1st through June 30th of the current year shall be filed by August 15th annually.

(c) Reports required by section 8197-2.6(c) of this Subpart shall be filed by August 31st annually.

(d) Reports required by section 8197-2.6(a) of this Subpart or the applications for exemption from such reports authorized by section 8197-2.6(b) shall be filed on April 30th annually.

(e) Reports required to be filed by section 8197-2.7 of this Subpart shall be filed by April 30th annually, except for FERC regulated transmission pipeline companies whose reports shall be filed by May 15th annually.

(f) An application for an allowance for obsolescence or for use of an alternative valuation component pursuant to section 8197-2.8 of this Subpart must be filed at the time of the filing of the report which provides information concerning the property for which the allowance is sought.

(g) For good cause shown upon written request, ORPTS may extend the time for the filing of any of these reports.