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3. Collecting pressures by telephone and radio.

4. Controlling mixture of various gases to maintain proper Btu content.

5. Correspondence and records, typing and maintaining files.

6. Controlling production and storage inputs and withdrawals.

7. Instructing field men to increase or decrease pressures at regulators.

8. Maintaining pressures at compressor stations, key line junctions and regulating stations to divide the available gas during heavy demand periods.

9. Maintaining pressure log sheets.

10. Maintaining proper compression ratios at compressor stations, consistent with economical operations.

11. Maintaining lowest necessary line pressures consistent with satisfactory service.

12. Maintaining well operation record by well classification.

13. Requesting pressure changes at compressor stations, regulating stations, and key line junctions.

14. Rerouting gas during emergencies and planned shut downs. Materials and expenses:

15. Consultants' fees and expenses.

16. Meals, traveling, and incidental expenses in connection with system load dispatching.

17. Office supplies, stationery and printed forms.

18. Transportation: company and rental vehicles.

19. Utility services: light, water, telephone. 852 Communication system expenses.

A. This account shall include the cost of labor, materials used and expenses incurred in connection with the operation of transmission communications facilities, such as radio and telephone communications systems, including payments to others for communications services for transmission and load dispatching operations.

B. Credits shall be made to this account and charges made to production, distribution and other gas utility functions and to other utility departments for equitable portions of transmission communications expenses attributable to use of transmission communications facilities other than in connection with gas transmission and load dispatching operation.

2. Operating switchboards, radio equipment, power generators, microwave equipment, etc. (except general office switchboards.)

3. Tagging telephone poles.

4. Testing and replacing telephone batter. ies, radio tubes, etc.

5. Cutting weeds and grass along telephone rights-of-way and around structures and equipment.

6. Changing i adio frequencies.

7. Securing FCC authorization to change frequencies.

8. Taking FCC radio operator tests.

9. Transferring mobile radios between vehicles.

10. Changing locations of telephones and other communications equipment not in connection with maintenance or construction.

11. Inspecting and testing not specifically to determine necessity for repairs.

12. Cleaning and lubricating equipment.

13. Cleaning structures housing equipment. Materials and expenses:

14. Payments to others for communications services.

15. Telephone batteries, radio tubes, etc.

16. Radio crystals and other materials used in changing radio frequencies.

17. Lubricants, wiping rags, and waste.

18. Employees' transportation and travel expenses.

19. Freight, express, parcel post, trucking, and other transportation.

853 Compressor station labor and ex

penses. This account shall include the cost of labor, materials used and expenses incurred (other than fuel and power) in operating transmission compressor stations.

ITEMS Labor:

1. Supervising.

2. Operating and checking engines, equipment valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.

3. Operating boilers and boiler accessory equipment, including fuel handling and ash disposal, recording fuel used, and unloading and storing coal and oil.

4. Repacking valves and replacing gauge glasses, etc.

5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.

6. Inspecting and testing equipment not specifically to determine necessity for repairs.

ITEMS

Labor:

1. Supervising.

215

7. Pumping drips at the station.
8. Taking dew point readings.
9. Testing water.

10. Cleaning structures housing equipment, cutting grass and weeds, and minor grading around station.

11. Cleaning and repairing hand tools used in operations.

12. Driving trucks.
13. Watching during shut downs.

14. Clerical work at station. Materials and expenses:

15. Scrubber oil.
16. Lubricants, wiping rags, and waste.
17. Charts and printed forms, etc.
18. Gauge glasses.
19. Chemicals to treat water.

20. Water tests and treatment by other than employees.

21. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.

22. Employees' transportation and travel expenses.

23. Freight, express, parcel post, trucking, and other transportation.

24. Utility services: light, water, telephone.

856 Mains expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating transmission mains.

ITEMS
Labor:

1. Supervising.
2. Walking or patrolling lines.

3. Attending valves, lubricating valves and other equipment, blowing and cleaning lines and drips, draining water from lines, operating and cleaning scrubbers, thawing freezes.

4. Taking line pressures, changing pressure charts, operating alarm gauges.

5. Building and repairing gate boxes, foot bridges, stiles, etc., used in line operations, erecting line markers and warning signs, repairing old line roads.

6. Cleaning debris, cutting grass and weeds on rights-of-way.

7. Inspecting and testing not specifically to determine necessity for repairs.

8. Protecting utility property during work by others.

9. Standby time of emergency crews, responding to fire calls, etc.

10. Locating valve boxes or drip riser boxes.

11. Cleaning and repairing tools used in mains operations, making tool chests, etc.

12. Cleaning structures and equipment.

13. Driving trucks. Materials and expenses:

14. Line markers and warning signs.

15. Lumber, nails, etc., used in building and repairing gate boxes, foot bridges, stiles, etc.

16. Charts.
17. Scrubber oil.
18. Hand tools.
19. Lubricants, wiping rags, waste, etc.

20. Freight, express, parcel post, trucking and other transportation.

21. Employees' transportation and travel expenses.

22. Janitor and washroom supplies.
23. Utility services: light, water, telephone.
24. Gas used in mains operations.

854 Gas for compressor station fuel.

A. This account shall include the cost of gas used for the operation of transmission compressor stations.

B. Records shall be maintained to show the Mcf of gas consumed at each compressor station, and the cost of such gas. 855 Other fuel and power for compressor

stations. A. This account shall include the cost of coal, oil, and other fuel, or electricity, used for the operation of transmission compressor stations, including applicable amounts of fuel stock expenses.

B. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each compressor station, and the cost of such fuel or power. Respective amounts of fuel stock and fuel stock expenses shall be readily available.

NOTE: The cost of fuel, includible in this account, and related fuel stock expenses shall be charged initially to appropriate fuel accounts carried in accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel costs and includible fuel stock expenses.

857 Measuring and regulating station ex

penses. This account shall include the cost of labor, materials used and expenses incurred in operating transmission measuring and regulating stations.

ITEMS Labor:

1. Supervising.

2. Recording pressures and changing charts, reading meters, etc.

3. Estimating lost meter registrations, etc., count 491, Revenues from Natural Gas Proexcept gas purchases and sales.

cessed by others, to the end that amounts 4. Calculating gas volumes from meter recorded in this account shall only be charts, except gas purchases and sales.

charges for transportation or compression 5. Adjusting and calibrating measuring service. equipment, changing meters, orifice plates, gauges, clocks, etc. not in connection with 859 Other expenses. construction or maintenance. 6. Testing gas samples, inspecting and

This account shall inlcude the cost testing gas sample tanks and other meter of labor, material used and expenses engineers' equipment, determining specific incurred in operating transmission gravity and Btu content of gas.

system equipment and other transmis7. Inspecting and testing equipment not

sion system expenses not includible in specifically to determine necessity for repairs including pulsation tests.

any of the foregoing accounts, includ8. Cleaning and lubricating equipment.

ing research, development, and dem9. Keeping log and other operating rec

onstration expenses. ords, preparing reports of operations, etc. 10. Attending boilers and operating other

860 Rents. accessory equipment. 11. Installing and removing district gauges

This account shall include rents for for pressure survey.

property of others used, occupied or 12. Thawing freeze in gauge pipe.

operated in connection with the oper13. Inspecting and pumping drips, dewa ation of the transmission system. Intering manholes and pits, inspecting sumps, clude herein rentals paid for regulator cleaning pits, etc., blowing meter drips. sites, railroad crossings, rights-of-way, 14. Moving equipment, minor structures,

annual payments to governmental etc., not in connection with maintenance or

bodies and others for use of public or construction.

private lands, and reservations for Materials and expenses:

rights-of-way. (See operating expense 15. Charts and printed forms.

instruction 3.) 16. Lubricants, wiping rags, waste. 17. Employees' transportation and travel

Maintenance expense. 18. Freight, express, parcel post, trucking

861 Maintenance supervision and engiand other transportation. 19. Utility services: light, water, telephone.

neering.

This account shall include the cost 858 Transmission and compression of gas

of labor and expenses incurred in the by others.

general supervision and direction of A. This account shall include maintenance of transmission system amounts paid to others for the trans facilities. Direct field supervision of mission and compression of gas of the specific jobs shall be charged to the utility.

appropriate maintenance accounts. B. Records supporting this account (See operating expense instruction 1.) shall be so maintained that there shall be readily available for each agree 862 Maintenance of structures and imment, name of other party, Mcf of gas provements. delivered to the other party for trans

This account shall include the cost mission or compression and the Mcf of

of labor, materials used and expenses gas received back by the utility after

incurred in the maintenance of structransmission or compression, points of

tures, the book cost of which is includdelivery to and receipt of gas from

ible in account 366, Structures and Imother party, amount and basis of charges for the transmission or com

provements. (See operating expense

instruction 2.) pression service.

NOTE: If in connection with any gas deliv 863 Maintenance of mains. ered to another for transmission or compression such other party also processes the

This account shall include the cost gas for extraction of gasoline or other sal

of labor, materials used and expenses able products, credits attributable to the incurred in the maintenance of mains, products so extracted shall be made to ac the book cost of which is includible in

other party and receipt and delivery of which are not includible in other acsuch gas is not completed during the counts. accounting period. Contra entries to D. This account shall be subdivided those in this account shall be made to as follows: account 174, Miscellaneous Current

807.1 Well expenses-Purchased gas. and Accrued Assets, for exchange gas 807.2 Operation of purchased gas measur. receivable and to account 242, Miscel ing stations. laneous Current and Accrued Liabil. 807.3 Maintenance of purchased gas measities, for exchange gas deliverable. uring stations. Such entries shall be reversed and ap

807.4 Purchased gas calculations expenses.

807.5 Other purchased gas expenses. propriate contra entries made to this account when gas is received or deliv.

808 Gas withdrawn from storage-Debit. ered in satisfaction of the amounts

A. This account shall include debits receivable or deliverable. This ac

for the cost of gas withdrawn from counting is not required for minor

storage during the year. Contra credits transactions.

for entries to this account shall be B. If revenue is earned or amounts

made to accounts 117, Gas Stored Un. are payable in consideration of the

derground-Noncurrent or 164.2, Liqperformance of exchange services, uefied Natural Gas Stored, as approsuch revenue or expense should be re

re- priate. corded in account 495, Other Gas Rev.

B. Withdrawal of gas from storage enues, or account 813, Other Gas

shall not be netted against deliveries Supply Expenses, as appropriate, See, to storage. (See account 809.) however, accounts 489, Revenues from Transportation of Gas of Others, and

NOTE: Adjustments for gas inventory 858. Transmission and Compression of measurement, or from other causes, shall be

losses due to cumulative inaccuracies in gas Gas by Others, for transactions which,

entered in account 823, Gas Losses. If, howin fact, are for transportation of gas ever, any adjustment is substantial, the utilrather than exchange of gas.

ity may, with approval of the Commission, C. Records shall be maintained so amortize the amount of the adjustment to that there is readily available for each account 823 over future operating periods. gas exchange the volume of gas re

809 Gas delivered to storage-Credit. ceived and delivered whether or not entries of dollar amounts to this ac

A. This account shall include credits count are required.

for the cost of gas delivered to storage

during the year. Contra debits for en807 Purchased gas expenses.

tries to this account shall be made to

accounts 117, Gas Stored UnderA. This account shall include ex

ground-Noncurrent or 164.2, Liquepenses incurred directly in connection

fied Natural Gas Stored, as appropriwith the purchase of gas for resale.

ate. B. The utility shall not include as B. Deliveries of gas to storage shall purchased gas expense, segregated or not be netted against withdrawals apportioned expenses of operating and from storage. (See account 808.) maintaining gathering system plant whether such plant is devoted solely 810 Gas used for compressor station or partially to purchases of gas, except fuel-Credit. that the utility shall include the cost This account shall include concurof turning on and off purchase gas rent credits for charges which are wells and operating measuring stations made to operating expenses for gas devoted exclusively to measuring pur consumed for compressor station fuel chased gas.

from the common system gas supply. C. In general, it is intended that this account include only the expenses di- 811 Gas used for products extractionrectly related to purchased gas, includ Credit. ing the expenses of computing vol. This account shall include concurumes of gas purchased, and special rent credits for charges which are items directly related to gas purchases made to products extraction expenses

for gas shrinkage and gas used for fuel in products extraction operations of the utility and for similar uses of gas of the utility by others processing gas of the utility for extraction of salable products.

812 Gas used for other utility oper.

ations-Credit. This account shall include concur. rent credits for charges which are made to operating expenses or other accounts of the gas department for gas consumed from the common system supply for operating and utility purposes other than uses for which cred. its are includible in any of the foregoing accounts. (See account 484, Interdepartmental Sales, for gas supplied to departments other than the gas utility department.)

815 Maps and records.

This account shall include the cost of labor, materials used and expenses incurred in the preparation and maintenance of storage maps and land records.

ITEMS
Labor:
With respect to land records:

1. Supervising.

2. Abstracting titles to date for extension and renewal of leases.

3. Adjusting land and well rentals.

4. Renewing and extending leases or replacing leases not involving additional consideration.

5. Transferring, assigning, pooling, and merging leases.

6. Delivering rental checks.

7. Clerical work in maintaining storage land and lease records.

8. Preparing and maintaining lease expiration calendars. With respect to maps:

9. Supervising.

10. Preparing maps, well location plats, etc.

11. Reproducing maps (blueprints or photostats).*

12. Posting and revising maps.

13. Surveying deeds, leases, rights-of-way, well locations, etc., for map revisions.

14. Maintaining files of maps and tracings.

15. Field checking boundaries, markers, etc. in connection with preparation of maps. Materials and expenses (general):

16. Reproduction of land and lease records and maps (blueprints, photostats, etc.).

17. Drafting materials and supplies.
18. Surveying materials and supplies.

19. Employees' transportation and travel expenses.

813 Other gas supply expenses.

This account shall include the cost of labor, materials used and expenses incurred in connection with gas supply functions not provided for in any of the above accounts, including research and development expenses.

2. NATURAL GAS STORAGE EXPENSES

These accounts are to be used by both transmission and distribution companies to account for natural gas storage expenses. If the utility operates both transmission and distribution systems, subaccounts shall be maintained classifying the expenses to the transmission or distribution function.

A. UNDERGROUND STORAGE EXPENSES

816 Wells expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating storage gas wells.

814 Operation supervision and engineer.

ing. This account shall include the cost of labor and expenses incurred in the general supervision and direction of underground storage operations. Direct supervision of specific activities such as turning on and shutting off storage wells, compressor station operations, etc., shall be charged to the appropriate account. (See operating ex

ing ex. pense instruction 1.)

ITEMS Labor:

1. Supervising.

2. Testing, bailing, swabbing, blowing, and gauging storage wells.

3. Painting signs, etc. 4. Minor upkeep of well roads, fences, etc. 5. Turning storage wells on and off.

6. Moving cleaning out tools between locations.

7. Criving trucks. Materials and expenses:

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