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, 1975 - 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 20
... items ( except minor amounts ) , but this shall not preclude the filing company from including items which , on the basis of existing facts , it can show will be ex- perienced or from including an appro- priate normalizing adjustment ...
... items ( except minor amounts ) , but this shall not preclude the filing company from including items which , on the basis of existing facts , it can show will be ex- perienced or from including an appro- priate normalizing adjustment ...
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 23
... items ) . ( g ) Ending balance . Schedule D - 3 , which is to be part of the working papers , a description of the methods and procedures followed in depreciating , de- pleting , or amortizing plant and recording abandonments by the ...
... items ) . ( g ) Ending balance . Schedule D - 3 , which is to be part of the working papers , a description of the methods and procedures followed in depreciating , de- pleting , or amortizing plant and recording abandonments by the ...
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 ...
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Common terms and phrases
account shall include Account title accounts effective Jan Accumulated provision adjustments agency 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 grade M-7 hearing Held for Future include the cost includible in account Income Taxes installed ITEMS land and land land rights Liquefied petroleum gas Maintenance materials measuring and regulating ment meters Miscellaneous natural gas company natural gas processed Office operating expense Order paragraph pipe pipeline plant accounts prior proposed pursuant rate schedule records regulating station Rents request retained earnings retired revenues statement Structures and improvements suant subcontractor supervision and engineering system of accounts thereof tion underground storage Utility Operating Income utility plant Water gas Water Resources