Patrick J. Tarmey
Senior Counsel
December 15, 2015
Kimberly D. Bose, Secretary
Federal Energy Regulatory Commission
888 first St., NE
Washington, DC 20426
Re: National Grid North America, Inc. (EIN # 04-3569631) Notice of Application for
Change in Accounting Method for Income Tax Purposes.
Docket No. AC16- -000
Dear Secretary Bose,
Pursuant to Revenue Procedure 2014-54, issued by the Internal Revenue Service, please find for
informational purposes the enclosed Forms 3115, Application for Change in Accounting Method.
This filing is made by National Grid North America, Inc., the parent of a consolidated group, on
behalf of, among others, the following Applicants:
Name of Applicant EIN
National Grid Generation, LLC 11-3435693
Massachusetts Electric Company 04-1988940
Nantucket Electric Company 04-1649810
The Narragansett Electric Company 05-0187805
New England Power Company 04-1663070
Niagara Mohawk Power Corporation 15-0265555
The changes in accounting methods that prompted this filing relate to an automatic method change
to claim the 50-percent additional first year bonus depreciation deduction, changes the Companys
definition of its assets for retirement purposes and a method change to permit the Company to
recognize partial dispositions of its network assets.
Revenue Procedure 2014-54 requires a taxpayer to provide a copy of the completed application to
any regulatory body having jurisdiction over the public utility property subject to the application
within 30 calendar days of filing the federal income tax return for the year of change. National Grid
North America Inc. and subsidiaries filed its consolidated federal corporate income tax return,
along with the attached Forms 3115, for the tax year ended March 31, 2015 on December 12,
2015. This communication is intended to satisfy the 30 day notice requirement. No further action
is required on your part.
Please do not hesitate to contact me if you have any questions regarding the foregoing and thank
you in advance for your assistance in this matter.
Very Truly Yours,
/s/ Patrick J. Tarmey
Patrick J. Tarmey
National Grid
Senior Counsel
781-907-2190
Patrick.Tarmey@nationalgrid.com
Attachments
40 Sylvan Road, Waltham, MA 02451
T: 781.907.2190F: 781.296.8092patrick.tarmey@nationalgrid.com www.nationalgrid.com
3115
(Rev. December2009)
Ocarunant of die T,n.wy
I Application for Change in Accounting Method I 0MB NO. 1545-0162
lmwnal P.tenL,. Sava
Name at flier (name ci parent corporation Ii a consolidated group) (see Instructions) ldaneflcadon number (sea ffi.thacecne
National Grid North America Inc. 04-3569631
Prlnc;p& twineci activity code number (en nsfructlons)
221100
Number. street. and room or suite no.11 a P.O. box, see the Instnsctions. Tax yeetot ...
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