Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to the Provisions of the Natural Gas ActFederal Power Commission Systems of accounts applicable to Class A, B, C, and D utilities. |
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ... Vista completa - 1961 |
Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ... Vista completa - 1970 |
Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ... Vista completa - 1974 |
Términos y frases comunes
account 435 account shall include accounts effective Jan Accumulated provision amount appropriate associated companies boilers book cost butane capital stock charged to account Commission compressor station equipment connection construction cost of labor credited curred current and accrued customers Debits to Surplus deferred tax depreciation distribution dividends employees expenses incurred Field compressor station fuel stock expenses gas plant instruction gas plant leased gauges house regulators include the cost includible in account income taxes ITEMS land and land land rights Liquefied petroleum gas long-term debt lubricating Maintenance of structures Maintenance supervision Materials and expenses measuring and regulating ment natural gas processed NOTE operating expense instruction Operation supervision penses piping plant in service Producer gas Products Extraction Purification equipment regulating station equipment Rents retired revenues steam Structures and improvements supervision and engineering supplies and expenses system of accounts tion transmission underground storage utility plant Utility services valves Water gas
Pasajes populares
Página 1 - Debt expense" means all expenses in connection with the issuance and initial sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds...
Página 25 - B. When any property to which this account applies is sold, relinquished, or otherwise retired from service, this account shall be charged with the amount previously credited in respect to such property. The book cost of the property so retired less the amount chargeable to this account and less the net proceeds realized at retirement shall be Included in account 421.1, Gain on Disposition of Property, or account 421.2, Loss on Disposition of Property, as appropriate.
Página 25 - When any property to which this account applies is sold, relinquished, or otherwise retired from service, this account shall be charged with the amount previously credited in respect to such property. The book cost of the property so retired less the amount chargeable to this account and less the net proceeds realized at retirement shall be included in account 435, Miscellaneous Debits to Surplus, or account 434, Miscellaneous Credits to Surplus, as appropriate.
Página 1 - Depreciation," as applied to depreciable gas plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of gas plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand...
Página 4 - ... if the amount of any delayed item is relatively so large that its inclusion in the accounts for a single year would seriously distort the accounts...
Página vi - That in case any common carrier subject to the provisions of this Act shall do, cause to be done, or permit to be done, any act. matter, or thing in this Act prohibited or declared to be unlawful, or shall omit to do any act.
Página 40 - B. When liability for any injury or damage is admitted by the utility either voluntarily or because of the decision of a court or other lawful authority, such as a workmen's compensation board, the admitted liability shall be charged to this...
Página 38 - Notes payable. This account shall include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time nut exceeding one year from date of issue, to other than associated companies.
Página 1 - control" (including the terms "controlling", "controlled by", and "under common control with") means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract, or otherwise.
Página 69 - There may be included in this account for each month the applicable amount requisite to extinguish, during the interval between the date of acquisition and the date of maturity, the difference between the purchase price and the par value of securities held in sinking or other funds.