The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Página 50
construction is of major proportions . Pipeline companies are accordingly urged to conduct their planning and to submit their applications for authority sufficiently early so that compliance with the requirements relating to issuance of ...
construction is of major proportions . Pipeline companies are accordingly urged to conduct their planning and to submit their applications for authority sufficiently early so that compliance with the requirements relating to issuance of ...
Página 100
... construction , legal expense , taxes and interest during construction and admin- istrative and general expense , and a con- tingent item , if necessary . When required by the Commission or the Secretary , furnish an estimate of the ...
... construction , legal expense , taxes and interest during construction and admin- istrative and general expense , and a con- tingent item , if necessary . When required by the Commission or the Secretary , furnish an estimate of the ...
Página 102
... construction , if any . If the addi- tional construction is to be completed and put in operation in two or more parts , the time desired for beginning and completing the construction of each part shall be given . CROSS REFERENCES : For ...
... construction , if any . If the addi- tional construction is to be completed and put in operation in two or more parts , the time desired for beginning and completing the construction of each part shall be given . CROSS REFERENCES : For ...
Página 152
... Construction work in progress .. 100.3 Electric plant held for future use . 100.4 Account title BALANCE SHEET ACCOUNTS ASSETS AND OTHER DEBITS 1. Utility Plant Electric plant leased to others . Completed construction not classified ...
... Construction work in progress .. 100.3 Electric plant held for future use . 100.4 Account title BALANCE SHEET ACCOUNTS ASSETS AND OTHER DEBITS 1. Utility Plant Electric plant leased to others . Completed construction not classified ...
Página 158
... Construction Contributions in aid of construction ...... 265 271 13. Accumulated Deferred Taxes on Income Accumulated deferred taxes on income - acceler- ated amortization . 266 , 1 281 Accumulated deferred taxes on income - liberal ...
... Construction Contributions in aid of construction ...... 265 271 13. Accumulated Deferred Taxes on Income Accumulated deferred taxes on income - acceler- ated amortization . 266 , 1 281 Accumulated deferred taxes on income - liberal ...
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Términos y frases comunes
account shall include Account title accounts effective Jan ACCOUNTS-Continued Accumulated provision amortization amount application appropriate associated companies authorized boiler book cost capital stock certificate charged to account cluding Commission compressor station connection construction contract copies credited current and accrued customers deferred taxes depreciation discount distribution dividends earned surplus employees Exhibit facilities Federal Power Act Federal Power Commission filing fuel gas plant include the cost included in account income taxes installed interest investments issued ITEMS Land and land land rights liability license lines Liquefied petroleum gas long-term debt Maintenance ment merchandising meters NOTE Office operating expense Overhead lines penses piping plant accounts plant in service production proposed public utility purchased rate schedule records Rents retired sion statement station equipment steam storage Structures and improvements supervision and engineering supplies and expenses system of accounts thereof tion transmission Underground utility plant
Pasajes populares
Página 84 - 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 462 - Municipality" means a city,, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the laws thereof to carry on the business of developing, transmitting, utilizing, or distributing power.
Página 313 - ... 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 530 - 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 314 - 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 280 - 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 287 - 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 187 - 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 315 - 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 269 - 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.