effective Jan. 1, 1940, with the revised system of accounts effective Jan. 1, 1961-Continued From the system of accounts effective Jan. 1, 1961, to the system of accounts effective Jan. 1, 1940 Comparison of the uniform system of accounts prescribed for natural gas companies From the system of accounts effective Jan. 1, 1940, to the system of accounts effective Jan. 1, 1961 effective Jan. 1, 1940, with the revised system of accounts effective Jan. 1, 1961-Continued From the systern of accounts effective Jan. 1, 1961, to the system of accounts effective Jan 1, 1940 Earned surplus. Reacquired capital stock.. 210 LIABILITIES AND OTHER CREDITS 7. Capital Stock 14. Surplus Common capital stock. Capital stock subscribed. Stock liability for conversion. Preferred capital stock. Capital stock subscribed. Stock liability for conversion. Premiums and assessments on capital stock. New account (included in account 270, capital surplus). New account (included in account 270, capital surplus). New account (included in account 270, capital surplus). New account (included in account 270, capital surplus). Installments received on capital stock. Discount on capital stock. Capital stock expense. Miscellaneous reservations of surplus. Reacquired capital stock. Comparison of the uniform system of accounts prescribed for natural gas companies From the system of accounts effective Jan. 1, 1940, to the system of accounts effective Jan. 1, 1961 Reserve for depreciation of gas plant in service.. 250. 11 108 109 Reserve for dep.eciation of gas plant held for future use. 250. 13 110 Reserve for amortization and depletion of producing natural gas land and land rights-gas plant in service. 250. 21 111.1 Reserve for amortization and depletion of producing natural gas land and land rights-gas plant leased to others. 250.22 112 Reserve for abandoned leases.... Reserve for amortization of other limited-term gas investments-gas plant in service. Reserve for amortization of other limited-term gas investments-gas plant leased to others. Reserve for amortization of other limited-term gas investments-gas plant held for future use. Reserve for amortization of gas plant acquisition adjustments. 250.3 113.1 251.1 111.3 Reserve for depreciation and amortization of 253 119 other property. Reserve for uncollectible accounts.... LIABILITIES AND OTHER CREDITS continued 9. Operating Reserves Accumulated provision for depreciation of gas plant in service. Accumulated provision for depreciation of gas plant leased to others. Accumulated provision for depreciation of gas plant held for future use. Accumulated provision for amortization and depletion of producing natural gas lands and land rights. Accumulated provision for amortization and depletion of gas plant leased to others. Accumulated provision for abandonment of leases. Accumulated provision for amortization of other gas plant in service. Accumulated provision for amortization and depletion of gas plant leased to others. 113.2 Accumulated provision for amortization of other gas plant held for future use. Accumulated provision for amortization of gas plant acquisition adjustments. Accumulated provision for depreciation and amortization of other utility plant. Accumulated provision for uncollectible accounts-credit. Property insurance reserve. Injuries and damages reserve. Pension and benefits reserve. Miscellaneous operating reserve. 10. Contributions in Aid of Construction Contributions in aid of construction. 11. Accumulated Deferred Income Taxes Accumulated deferred income taxes-acceler ated amortization. Accumulated deferred income taxes-liberalized depreciation. Accumulated deferred income taxes-other. |