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 119
... Instructions 1. Classification of Utilities . A. For the purpose of applying systems of accounts prescribed by the Commis ... instruction 2D ) provided that the num- bers herein prescribed shall appear in the descriptive headings of the ...
... Instructions 1. Classification of Utilities . A. For the purpose of applying systems of accounts prescribed by the Commis ... instruction 2D ) provided that the num- bers herein prescribed shall appear in the descriptive headings of the ...
Page 127
... Instruction 4. ) 4. 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 ...
... Instruction 4. ) 4. 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 ...
Page 131
... instruction 5 . ( 2 ) When a retirement unit is retired from gas plant , with or without replace- ment , the book cost thereof shall be credited to the gas plant account in which it is included , determined in the manner set forth in ...
... instruction 5 . ( 2 ) When a retirement unit is retired from gas plant , with or without replace- ment , the book cost thereof shall be credited to the gas plant account in which it is included , determined in the manner set forth in ...
Page 131
... instruction . 13. Common utility plant . A. If the utility is engaged in more than one utility service such as gas ... Instructions 1. Supervision and engineering . The supervision and engineering includible in the operating expense ...
... instruction . 13. Common utility plant . A. If the utility is engaged in more than one utility service such as gas ... Instructions 1. Supervision and engineering . The supervision and engineering includible in the operating expense ...
Page 131
... instruction of em- ployees by supervisors whose pay is charge- able hereto . Specific instruction and train- ing in a particular type of work is chargeable to the appropriate functional account . ( See Gas Plant Instruction 3 ( 19 ) ...
... instruction of em- ployees by supervisors whose pay is charge- able hereto . Specific instruction and train- ing in a particular type of work is chargeable to the appropriate functional account . ( See Gas Plant Instruction 3 ( 19 ) ...
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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