Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1974 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 22
... items of plant , the retirement of which is expected by the end of the test period . Account 107 shall be adjusted to exclude plant in process of construction which is not expected to be in service by the end of the test period ...
... items of plant , the retirement of which is expected by the end of the test period . Account 107 shall be adjusted to exclude plant in process of construction which is not expected to be in service by the end of the test period ...
Page 27
... items may be grouped ) ; particulars of supporting computations and accounting bases ; a description of services and related dollar amounts for which liability is incurred or accrued and name of the firm or individ- ual rendering such ...
... items may be grouped ) ; particulars of supporting computations and accounting bases ; a description of services and related dollar amounts for which liability is incurred or accrued and name of the firm or individ- ual rendering such ...
Page 28
... items of cost and credits to cost of service into functional totals ; ( b ) Classification of items of cost and credits into demand , com- modity , customer or other appropriate cate- gories ; and ( c ) Allocation among jurisdic- tional ...
... items of cost and credits to cost of service into functional totals ; ( b ) Classification of items of cost and credits into demand , com- modity , customer or other appropriate cate- gories ; and ( c ) Allocation among jurisdic- tional ...
Page 118
... items , and the improvement of already existing items of a like nature ; amounts expended in connection with the proposed development and / or proposed delivery of substitute or synthetic gas supplies ( alternate fuel sources for ex ...
... items , and the improvement of already existing items of a like nature ; amounts expended in connection with the proposed development and / or proposed delivery of substitute or synthetic gas supplies ( alternate fuel sources for ex ...
Page 120
... item frequently appears in more than one list . The proper entry in each in- stance must be determined by the texts of the accounts . 7. Extraordinary Items . It is the intent that net income shall reflect all items of profit and loss ...
... item frequently appears in more than one list . The proper entry in each in- stance must be determined by the texts of the accounts . 7. Extraordinary Items . It is the intent that net income shall reflect all items of profit and loss ...
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Common terms and phrases
account shall include Account title accounts effective Jan Accumulated provision adjustments amortization amount application appropriate book cost capital stock certificate charged to account cluding Commission Compressor station equipment construction contract cost of labor credited customers debited deferred taxes depreciation Director employees facilities Federal filed gas operating gas plant instruction Gas Production grade M-7 house regulators include the cost includible in account income taxes installed ITEMS land and land land rights Liquefied petroleum gas long-term debt Maintenance materials measuring and regulating ment meters Miscellaneous natural gas company natural gas processed operating expense Order period pipe pipeline plant accounts prior proposed purchased gas pursuant rate schedule records Rents retained earnings revenues statement Structures and improvements suant supervision and engineering supplies and expenses system of accounts thereof tion transmission underground storage Utility Operating Income utility plant Water gas water resources