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the administrative divisions of the gas department.

NOTE: The cost of maintenance of office furniture and equipment used elsewhere than in the administrative departments shall be charged to the appropriate maintenance. construction, or clearing accounts.

§201.802:3 A Maintenance of communication equipment. This account shall include the cost of maintenance of communication equipment for general use in connection with the utility's operations, the book cost of which is included in Account 378, Communication Equipment.

NOTE: If a clearing account is kept for distribution of communication expenses to the appropriate accounts, the maintenance of communication equipment may be charged thereto and the use of this account discontinued.

§201.802:4 A Maintenance of miscellaneous property. This account shall include the cost of maintenance of miscellaneous property not provided for elsewhere, including miscellaneous general equipment, the book cost of which is included in Account 379, Miscellaneous Equipment, and tools and work equipment included in Account 377, Tools and Work Equipment.

NOTE: Maintenance of tools and work equipment may be charged to clearing account 906.

$201.803 BA Rents. This account shall include rent properly includible in gas operating expense covering the property of others used, occupied, or operated in connection with the general and administrative functions of the utility. (See Operating expense instruction 5, § 201.7-5.)

§201.804 BA Commissions paid under agency sales contracts. This account shall include the amount paid or payable by the utility to agents as commission for distributing gas over the agent's distribution lines and selling the same, and for all services performed in connection therewith.

NOTE A: This account shall be used only when sales are made under rate schedules filed by the accounting utility and when the gross receipts therefrom are credited to it; otherwise the transactions shall be accounted for as sales of gas.

NOTE B: Records pertaining to each agency sales contract shall be so kept by the utility as to show full particulars as to amounts paid for each kind of service rendered thereunder.

§ 201.805 B A Franchise requirements. (a) This account shall include payments to municipal or other governmental authorities, and the cost of materials, supplies, and services, furnished such authorities without reimbursement in compliance with franchise, ordinance, or similar requirements, Provided, however, That the utility may charge to this account at regular tariff rates, instead of cost, gas furnished without charge under provisions of franchises.

(b) When no direct outlay is involved, concurrent credits for such charges shall be to Account 806, Duplicate Miscellaneous Charges-Credit.

(c) This account shall be subdivided as follows:

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805:3 Other Items Furnished without Charge-Debit.

NOTE A: Taxes shall not be charged to this account. (See Account 507, Taxes.)

NOTE B: The cost of plant, supplies, etc., given as an initial consideration for a franchise running for more than one year, shall be charged to Account 302, Franchises and Consents.

§ 201.806 BA Duplicate miscellaneous charges; credit. (a) This account shall include concurrent credits for charges which are made to Account 805, Franchise Requirements, to the extent that such charges do not represent direct outlays. It shall also include concurrent credits for duplicate charges made to operating expense or other accounts of the gas department which are not provided for elsewhere.

(b) This account shall be kept in such manner as to disclose the nature and amount of each item included in this section.

§ 201.807 BA Administrative and general expenses transferred; credit. (a) Tnis account shall be credited with amounts recorded in administrative and general expenses which are properly includible in construction costs.

(b) The records supporting this account shall be so kept as to show the bases of determining the amounts which are transferred to construction. (See also Gas plant instruction 6, § 201.3-6.)

§ 201.808 B A Joint expenses; debit. (a) This account shall include amounts payable by the gas department to others or to a coordinate department for joint

facilities used, occupied, or operated in connection with administrative and general functions of the utility. (See Operating expense instruction 6, § 201.7-6.)

(b) The records supporting the entries to this account shall be so kept that the utility can furnish a complete explanation of the debits to this account, including the following:

(1) Charges from others.

(2) Charges from coordinate departments.

§ 201.809 B A Joint expenses; credit. (a) This account shall include such portion of the cost of operating and maintaining joint facilities operated by the gas department in connection with its administrative and general functions as is chargeable to others, or to a coordinate department. (See Operating expense instruction 6, § 201.7-6.)

(b) The records supporting the entries to this account shall be so kept that the utility can furnish a complete explanation of the credits to this account, including the following:

(1) Charges to others.

(2) Charges to coordinate departments.

CLEARING ACCOUNTS

NOTE: In §§ 201.901 to 201.906, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in Uniform system of accounts prescribed for natural gas companies, Federal Power Commission, effective January 1, 1940. pp. 132-135. Cross references to accounts are made by citing the account number, e. g., Account 902, instead of the corresponding section number (§ 201.902)

§ 201.901 Charges by associated companies clearing. (a) This account shall include all charges made by associated companies against the utility for any purposes whatsoever, except interest, including charges for management, supervision, purchasing, struction, accounting, engineering, legal, financial, rent, advertising, materials and supplies, equipment and other property, commissions, taxes, and other items.

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(b) This account shall be cleared by charging the appropriate accounts with the expenditures applicable thereto.

(c) The records supporting this account shall be so kept as to show the nature of each charge together with the account or accounts to which each charge is cleared.

NOTE: The mandatory use of this account may be suspended upon notice of such suspension filed with the Commission, provided the natural gas company keeps a separate account for transactions with each associated company and that all charges by associated companies be recorded in the associated company accounts, and provided further that such accounts be maintained so as to permit ready analysis.

§ 201.902 Stores expenses; clearing. (a) This account shall include the cost of supervision, labor, and expenses incurred in the operation and maintenance of the gas general storerooms, including storage handling and distribution of materials and supplies.

(b) Cash discounts shall be credited hereto when such discounts cannot be applied to the cost of particular materials.

(c) This account shall be cleared by adding to the cost of materials and supplies a suitable loading charge which will distribute the expense equitably over stores issued.

ITEMS

(1) Adjustments of inventories of materials and supplies

(2) Books, stationery, and office supplies (3) Building service.

(4) Collecting and handling scrap materials in stores.

(5) Communication service.

(6) Discount on materials when not assignable to specific items.

(7) Freight, express, etc., when not assignable to specific items.

(8) Heat, light, and power for storerooms and stores offices.

(9) Injuries and damages.

(10) Inspecting and testing materials and supplies, when not assignable to specific items.

(11) Insurance on materials and supplies and on stores equipment.

(12) Losses due to breakage, leakage, evaporation, fire, and other causes. Credit any amounts received from insurance, transportation companies, or others in compensation of such losses.

(13) Maintenance of stores equipment. (14) Pay and expenses of storekeepers, clerks, and others employed in storerooms or in store offices.

(15) Postage, stationery, and printing (16) Rents.

(17) Taxes, direct.

(18) Transporting materials into storehouse, when not assignable to specific items.

NOTE A: Large differences in the accounts disclosed by inventories, which can readily be assigned to important classes of materials, shall be equitably adjusted among the accounts to which such classes of materials have been charged since the previous inven

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(1) Books and stationery.
(2) Building service.

(3) Communication service.

(4) Depreciation of transportation equipment.

(5) Feed and bedding for horses and mules.

(6) Fuel and lubricants for vehicles (including sales and excise taxes thereon).

(7) Freight, express, drayage, etc., on fuel, repair parts, etc.

(8) Heat, light, and power for garage and garage office.

(9) Injuries and damages.

(10) Insurance on garage equipment and transportation equipment, including public liability and property damage.

(11) License fees for vehicles and drivers. (12) Office supplies, postage, etc. (13) Operation of garages and stables. (14) Pay and expenses of drivers, mechanics, etc.

(15) Rent of garage buildings and grounds. (16) Maintenance of transportation and garage equipment.

(17) Rent of vehicles and other rents.
(18) Taxes, direct.

(19) Tires, tubes, and chains.

§ 201.904 Laboratory expenses; clearing. (a) This account shall include the cost of supervision, pay of chemists, engineers, assistants, and other employees and expenses of such employees, engaged in the operation and maintenance of gas general laboratories.

(b) This account shall be cleared by apportioning on an equitable basis the total of the expenses to operating expenses, gas plant, and other accounts benefited. Credits to this account shall

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(1) Books and stationery. (2) Building service.

(3) Collecting and handling scrap materials.

(4) Communication service.
(5) Heat, light, and power.

(6) Injuries and damages.
(7) Repairs to shop equipment.
(8) Rents.

(9) Pay and expenses of superintendents, machinists, and other employees in shops. (10) Taxes, direct.

§201.906 Tools and work equipment expenses; clearing. (a) This account shall include the cost of supervision, labor, and expenses incurred in the operation and maintenance of the general tools and work equipment of the utility including direct taxes and depreciation on such equipment.

(b) This account shall be cleared by apportionment to operating expense, gas plant, or other appropriate accounts on a basis which will distribute the expenses equitably according to the use of the equipment. Credits to this account shall be made in such detail as to permit ready analysis thereof.

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204.2

204.3

204.4

Balance sheet accounts; for natural gas companies.

Gas plant accounts; for natural gas companies.

Earned surplus account; for natural gas companies.

204.5 Income accounts; for natural gas companies.

204.6 Operating revenue accounts; for natural gas companies.

204.7 Operating expense accounts; for natural gas companies. 204.8 Clearing accounts; for natural gas companies.

AUTHORITY: §§ 204.1 to 204.8, inclusive, issued under secs. 8 (a), 10 (a), 16, 52 Stat. 821, 825, 826, 830; 15 U. S. C., 717g (a), 7171 (a), 7170.

SOURCE: §§ 204.1 to 204.8, inclusive, contained in Order 141, Federal Power Commission, Dec. 11, 1947, effective Jan. 1, 1948, 12 F.R. 8645.

§ 204.1 Application of uniform system of accounts to Class C and Class D natural gas companies. This part is designed to show the accounts required to be kept by Class C and Class D natural gas companies. The accounts required to be kept by each class of natural gas

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companies are shown in comparative form in order clearly to designate and identify the accounts required to be kept by the Class C and Class D natural gas companies. Class C and Class D natural gas companies are defined as follows:

Class C. Natural gas companies having annual gas operating revenues of more than $100,000 but not more than $250,000.

Class D. Natural gas companies having annual gas operating revenues of more than $25,000 but not more than $100,000.

Each Class C natural gas company shall keep all of the accounts listed in this part, insofar as applicable, that contain, as a part of the title, the four digit numbers beginning with the figure 1 (for example, Account 1100, Gas Plant).

Each Class D natural gas company shall keep all of the accounts listed in this part, insofar as applicable, that contain, as a part of the title, the four digit numbers beginning with the figure 2 (for example, Account 2100. Gas Plant).

Any Class C or Class D natural gas company may at its option keep the accounts prescribed for Class A or Class B natural gas companies, or any Class D natural gas company may keep the accounts prescribed for Class C natural gas companies.

The Uniform System of Accounts is applicable in principle to all natural gas companies subject to the Commission's accounting requirements under the Natural Gas Act. Many of the accounts that are required to be kept by Class A and Class B natural gas companies, however, have been grouped or combined in order that the accounting system prescribed for the smaller Class C and Class D natural gas companies may conform more nearly to the nature and volume of their transactions. The definitions and all instructions contained in the main body of the Uniform System of Accounts apply in principle to Class C and Class D natural gas companies. References in said definitions and instructions to accounts which have been combined in this part shall apply in principle to the combined account. The texts and lists of items appearing under the accounts prescribed for Class A and Class B natural gas companies shall apply in detail to the accounts prescribed herein for Class C and Class D natural gas companies.

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§ 204.2 Balance sheet accounts; for natural gas companies.

ASSETS AND OTHER DEBITS

ASSETS AND OTHER DEBITS

Accounts for class A and
class B natural gas companies

ASSETS AND OTHER DEBITS
-Continued

III. CURRENT AND ACCRUED
ASSETS-continued

Temporary cash investments
Notes receivable.

Accounts receivable.

125.1 Accounts receiv

able-customers.

125.2 Other accounts re

ceivable.

Receivables from associated

ceivable.

Rents receivable.

Accrued utility revenues.
Other current and accrued
assets.sy

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1. UTILITY PLANT

I. UTILITY PLANT

III. CURRENT AND ACCRUED
ASSETS-continued

2100.

1100.

Gas plant.

100.

Gas plant.

2123.

1123.

Temporary cash investments.

123.

100.1 Gas plant in serv

2124.

1124.

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ice.

Notes and accounts receivable.

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126.

2100.5

1100. 5

Gas plant acquisition adjustments.

100.5 Gas plant acquisi

Receivables from associated companies.

tion adjustments.

2100.6 1100.6

Gas plant in process of reclassification.

100.6 Gas plant in process of reclassifica.

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