Series V, Subseries A, consists of material from the files of the General Accounting Office of Pennsylvania Water & Power Company, which PP&L absorbed in 1955. Among the material included are annual reports to regulatory commissions such as the Federal Power Commission and Securities and Exchange Commission for Penn Water and its affiliates, Consolidated Gas, Electric Light & Power Company of Baltimore, and the Safe Harbor Water Power Corporation. Accordingly, there are financial and funds statements, indentures, contracts, and other financial documents in the series related to each company. Notably, there are power contracts made with the cities of Coatesville, Lancaster, and York, Pennsylvania, and the Pennsylvania Railroad. Also included are Penn Water directors and stockholders' minutes leading up to the merger with PP&L, as well as financial data, financial effects, and legal factors related to the merger. There is also correspondence and cost computations regarding the Conowingo hydroelectric facility. Subseries B is a small amount of maps, surveys, and charts kept by Penn Water primarily used for the Holtwood development. Of note is a copy of Benjamin Henry Latrobe's 1801 survey of the Susquehanna River.