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People's undertook the following programs to comply with
FEECA:
(1) SINGLE FAMILY RESIDENTIAL HOME BUILDER
PROGRAM.--Under this program, which was designed to
increase the number of gas customers in the new
residential construction market, People's paid builders
to install gas appliances in new residential
developments. For the respective taxable years in
issue, expenditures for this program were $165,077,
$155,636, $198,027, $232,213, $829,481, $1,915,006, and
$2,824,892.
(2) RESIDENTIAL CONSERVATION SERVICE PROGRAM.--
Under this program, which was designed to help existing
residential customers reduce energy consumption,
People's paid contractors to perform energy efficiency
audits and recommend energy saving steps. Expenditures
for this program were $20,131 in 1988 and $4,974 in
1989.
(3) REPLACEMENT OF OIL HEATING PROGRAM.--Under
this program, which was targeted at customers mainly
interested in converting oil heat to gas heat, People's
paid for part of the cost of installing gas appliances.
For the respective taxable years in issue, expenditures
for this program were $179,788, $102,230, $81,036,
$92,772, $72,360, $64,756, and $51,810.
(4) APPLIANCE ENERGY SAVINGS PAYBACK PROGRAM.--
Under this program, which was designed to encourage gas
customers to replace existing gas appliances with new,
more energy-efficient appliances, People's generally
subsidized the purchase of new, more energy-efficient
models. For the respective taxable years in issue,
expenditures for this program were $171,339, $152,505,
$219,728, $160,032, $151,424, $387,110, and $386,070.
(5) COGENERATION PROMOTION AND FEASIBILITY AUDIT
PROGRAM.--Under this program, which was designed to
encourage industrial, commercial, and institutional
users to generate electricity on-site using natural gas
fired generators, People's provided free feasibility
audits to customers considering installing cogeneration
facilities. Expenditures for this program totaled $118
in 1989 and $12,500 in 1992.
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Last modified: May 25, 2011