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account shall include accounts effective Jan accrued Accumulated additional adjustments amended amortization amount annual application appropriate associated authorized balance buildings capital stock certificate changes chapter charged Commission companies connection construction contract copies count credited customers Debits debt deferred depreciation determined distribution electric plant employees engineering equipment Exhibit expenses facilities Federal filing Form fuel gas plant hearing include the cost income installed interest investments issued ITEMS labor land leased license lines maintained Maintenance materials ment meters Miscellaneous natural gas NOTE notice Office operating Order original parties period person production proposed purchased rate schedule received records regulating Rents reports reserve respect retired securities separate specific statement station steam storage Structures and improvements submitted supervision supplies supporting surplus system of accounts taxes thereof tion transferred transmission unit utility
Página 82 - No part of the money appropriated by any enactment of Congress shall, In the absence of express authorization by Congress, be used directly or Indirectly to pay for any personal service, advertisement, telegram, telephone, letter, printed or written matter, or other device, Intended or designed to Influence In any manner a Member of Congress, to favor or oppose, by vote or otherwise, any legislation or appropriation by Congress, whether before or after the Introduction of any bill or resolution proposing...
Página 311 - ... and operations, shall be based upon the actual time engaged in the respective classes of work, or In case that method is impracticable, upon the basis of a study of the time actually engaged during a representative period.
Página 528 - No natural-gas company shall abandon all or any portion of its facilities subject to the jurisdiction of the Commission, or any service rendered by means of such facilities, without the permission and approval of the Commission first had and obtained, after due hearing, and a finding by the Commission that the available supply of natural gas is depleted to the extent that the continuance of service is unwarranted, or that the present or future public convenience or necessity permit such abandonment.
Página 312 - Overhead Construction Costs. A. All overhead construction costs, such as engineering, supervision, general office salaries and expenses, construction engineering and supervision by others than the accounting utility, law expenses, insurance, injuries and damages, relief and pensions, taxes and interest, shall be charged to particular jobs or units on the basis of the amounts of such overheads reasonably applicable thereto, to the end that each job or unit shall bear its equitable proportion of such...
Página 278 - Wharves and docks. This account shall include the cost of wharves, docks, dry docks, slips, float bridges, and other landings for vessels, including the cost of necessary dredging and the cost of float-bridge machinery; also the cost of piling, pile protection, cribs, cofferdams, walls, and other necessary devices and apparatus for the operation or protection of wharves and docks. DETAILS or WHARVES AND DOCKS (See general Instructions, § 103.02-13) Bridge pontoons.
Página 285 - When equipment of one class is converted so as to be includlble in another class, the accounting shall be as provided In general instructions, section 11. When an important addition and betterment project or the construction of new lines necessitates the purchase of equipment to be used exclusively therein, the cost of such equipment shall be Included in the accounts representing the cost of the work, and no charge shall be made to Operating Expenses for depreciation on such equipment while the cost...
Página 185 - Where furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate plant account, and no part to the building account.
Página 313 - In connection with the acquisition of electric plant constituting an operating unit or system, the utility shall procure, if possible, all existing records relating to the property acquired, or certified copies thereof, and shall preserve such records in conformity with regulations or practices governing the preservation of records of its own construction.
Página 267 - The cost of disposing of material excavated in connection with construction shall be considered as a part of the cost of the work, except that when such material is used for filling, the cost of removal and dumping shall be equitably apportioned between the work in connection with which the removal occurs and the work in connection with which the material is used.