Divisional Accounting Project

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Last update: 9/27/2022

Below, affected ISO customers can learn more about actions they will need to take and changes to existing systems or procedures related to the Divisional Accounting Project. This project is one of several that ISO New England has undertaken, in collaboration with stakeholders, for the continued development of the region’s wholesale electricity markets. Target dates indicated below are subject to change.

See Participant Readiness Project Outlook for more detail on specifically affected customers and systems for this and other major projects.

Project Overview
Required Participant Actions
Participant Training Opportunities
Technical Documentation

Project Overview

The Divisional Accounting project was developed to address requests from participants for the ability to assign settlement accounts to business units for reporting purposes. Under the project, user-defined subaccounts allow customers to segregate their settlement reporting according to their business needs. Participants can designate assets and resources directly to a subaccount in the Customer and Asset Management System (CAMS); other activity-based transactions are assigned in their respective applications, such as eMarket, the Forward Capacity Tracking System (FCTS), and the Internal Transactions interface. As this project touches multiple user interfaces and reporting systems, implementation has been performed over several phases beginning in 2014. The project phases as implemented or planned to date are as follows:

Phase 1 (Q1 2014): Subaccount creation and management in CAMS added
Phase 2 (Q2 2014): Asset assignment to subaccounts in CAMS reflected in most reporting for hourly markets, the transitional demand response program, and blackstart settlement
Phase 3 (Q4 2014): Asset assignment to subaccounts in CAMS reflected in Net Commitment-Period Compensation (NCPC) settlement reporting
Phase 4 (Q1 2015): Asset assignments to subaccounts in CAMS reflected in Regulation Market settlement reporting
Phase 5 (Q3 2015): Most activity entry point assignments to subaccounts reflected in settlement reporting
Phase 6 (Q3 2015): Subaccounts reflected in Forward Capacity Market (FCM) settlement reporting
Phase 7 (Q2 2016): Subaccounts reflected in Open Access Transmission Tariff (OATT) and ISO Self-Funding Tariff settlement reporting
Phase 8 (Q2 2016): Informational reporting for billing amounts by subaccount available
Phase 8a (Q2 2019): Informational reporting for billing amounts by subaccount in individual files
Phase 9 (Q4 2019): Assign external transactions to subaccounts using NEXTT user interface – refer to the project page for more information
Phase 10 (2020-2022): New market information server (MIS) reports for individual subaccount reporting for Day-Ahead and Real-Time Energy (multiple releases)
Phase 11 (Q3 2021): Financial Transmission Rights are reflected in user-defined subaccounts

Required Participant Actions

Affected market participants should be mindful of the following time-bound items, some of which may require customers to take specific steps or adapt to changes in ISO systems.

Please consider subscribing to Participant Readiness, Market Notices, Information Technology (IT) Notices, and MIS Report Issues to receive notices posted to the ISO calendar for this project.

TIMING OR DEADLINE	SYSTEM	ACTION OR EVENT
June 17, 2021	eFTR Sandbox	SAs grant access to the eFTR Sandbox / Read/Write application group role for testing. Users view subaccounts in the user interface and test upload and download files. Only companies that have enabled subaccounts in CAMS can see subaccounts in the sandbox.

Participant Training Opportunities

The ISO may conduct online or classroom-based training and information sessions and other opportunities for affected customers to learn about changes and ask questions in advance of project implementation. Please consider subscribing to ISO Training to receive notices posted to the ISO calendar for this project.

DATE	EVENT AND SUPPORTING MATERIALS
July 2021	Divisional Accounting Phases 10 & 11 Presentation Presentation
Updated 2/25/2020 for phase 10	Divisional Accounting Overview Presentation Presentation The overview presentation is a comprehensive overview of phases 1 through 10
10/22/2019	Divisional Accounting Phase 9 Training Presentation Presentation
4/1/2019	Divisional Accounting Phase 8a Training Presentation Presentation
4/27/2016	Divisional Accounting Phases 7 and 8 Training Webinar Presentation Recording
4/27/2016	Divisional Accounting Forward Capacity Tracking System (FCTS) Self-Supply Assignment to Subaccounts Presentation
7/15/2015	eMarket and Internal Bilateral Transactions Link to ISO-TEN eMarket and Internal Bilateral Transaction Training Video
2/26/2014	Divisional Accounting Phase 1 Customer Training Webinar Presentation Recording
4/1/2019	Divisional Accounting Phase 8a Training Presentation - Presentation includes a brief overview of Divisional Accounting, and a detailed description of Phase 8a. Phase 8a is scheduled for implementation in May 2019, and features individual informational billing files for subaccounts.
Specific quarters as implemented since 2012	Quarterly Settlements Issues Forum (QSIF) Various sessions of the QSIF provided updates throughout the project. The following forums have additional information beyond project updates that you might find helpful: The Settlements Issues Forum: Q3 2012 Presentation provides an overview of the project and objectives. The Settlements Issues Forum: Q4 2013 Presentation describes the rules for the allocation of NCPC load obligation deviations. (Recording available.) The Settlements Issues Forum: Q1 2014 Presentation describes the rules for allocation of Forward Reserve Market (FRM) Failure-to-Reserve penalties. (Recording available.) The Settlements Issues Forum: Q3 2015 Presentation highlights the importance of testing your subaccounts. (Recording available. Also see the Quick Start Guide for Divisional Accounting for more current instructions.) The Settlements Issues Forum: Q2 2015 Presentation explains the difference between settlement of activities that can be associated with specific assets and market activity that cannot be directly tied to an asset and thus, assigned to a subaccount at the point of entry. (Recording available.) The Settlements Forum: Q2 2019 Presentation explains that FTRs and ARRs will be available initially in the default subaccount for participants that use divisional accounting and the ability to assign subaccounts to FTRs and ARRs will be coming in a future phase. (Recording available.) The Settlements Forum: Q3 2019 Presentation explains that subaccounts will be available in the New England External Transaction Tool (NEXTT) which will replace the Enhanced Energy Scheduling application. (Recording available.) The Settlements Forum: Q2 2021 Presentation explains that subaccounts will be available in the New England External Transaction Tool (NEXTT) which will replace the Enhanced Energy Scheduling application. (Recording available.)

Technical Documentation

Market participants affected by the project should consult the following documents for specific instructions on completing related tasks or processes and helpful answers to frequently asked questions.

DOCUMENT	NOTES (if necessary)
Quick Start Guide for Divisional Accounting	Existing customers may use this to supplement the divisional accounting instructions found in the CAMS User Guide.
MIS reports affected by phases 7 and 8 (notice 1) MIS reports affected by phase 7 (notice 2) MIS reports introduced with phase 8a	As part of the project, MIS report descriptions, templates, and sample files were revised for the following reports. Reports available 4/1/2020 (phase 10): SD_DATRANSACTSUB SD_RTLOADSUB RTTRANSACT5MINSUB RTTRANSACTSUB RTUNITASMSUB DACUSTSUMSUB DALOCSUMSUB RTCUSTSUM5MINSUB RTCUSTSUMSUB RTLOCSUM5MINSUB RTLOCSUMSUB Reports available 10/1/19 (ARR load subaccounts): SD_ARRAWDSUM SR_ARRDISTR Reports available 5/1/19 (phase 8a): BLDETAILSSUB BL_INVOICESUB BL_PRINTSUB Report available 3/31/18 (FCM CTRs): SD_FCMCLOSTLDTL Reports available 5/25/16 (phase 8): BL_SUBDETAILS BL_SUBINVOICE Reports available 6/01/16 (phase 7): SD_VARCCCHG SD_VARCCPMT SD_VARCECPMT SD_VARCEPPMT SD_VARLOCPMT SD_VARVCCHG SD_VARSTL TR_ISOSCH1RNS TR_ISOCH5RNS TR_OATTSCH1RNS TR_OATTSCH1TOUT TR_OATTSCH8TOUT TR_OATTSCH9RNS TR_SCH2DT TR_SCH2TP TR_SCH3P2 The most recent version of each MIS report can be found on the MIS Report Descriptions, Template and Samples web page.
eFTR Upload and Download File Formats	Upload and download file format examples for the eFTR Market application.
eFTR High Level Changes for June 30, 2021	Summary of changes made with the implementation of subaccounts for eFTR.
eFTR User Guide	Describes each display in the eFTR application along with a set of common tasks users will perform.
Customer and Asset Management System (CAMS) User Guide for Company and Affiliate Maintenance	This guide includes detailed information on how to set up subaccounts and enable divisional accounting reporting in CAMS.
eMarket Users Guide	This guide includes instructions on how to use subaccounts in eMarket.
User Guide for Submitting Internal Bilateral Transactions Using SMS	This guide describes how to search for and maintain Internal Bilateral Transactions (IBT) contract subaccount mappings.
Memo: eMarket and Internal Bilateral Enhancement eMarket high-level changes summary	These documents provide descriptions of the changes to the eMarket and IBT user interfaces released during project phases 5 and 6.
eMarket Data Exchange Specification eMarket web service definitions	These documents are provided to customers familiar with XML, web services, and HTTP/HTTPS protocols to aid in developing interfaces to exchange eMarket data.
eMarket sample programs	Sample client programs for divisional accounting in Java and .net.
Internal Bilateral Transactions (IBT) Web Services Data Exchange Specification IBT web services definitions VND ISO-NE Contract Customers Submit Contracts (DTD file type)	These documents are provided to customers familiar with XML, web services, and HTTP/HTTPS protocols to aid in developing interfaces to exchange IBT data
Internal Bilateral Transactions User Interface Contract Upload File Formats	CSV and XML file sample formats for use with the IBT user interface.
Notice: MIS reports affected by phases 5 and 6	Notice detailing MIS reports changes effective with the settlement of the Forward Capacity Market, August 2015.
Notice: MIS reports affected by phase 1	Notice detailing MIS report changes effective with the settlement of operating day 5/21/14.