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 138
... Accounts ASSETS AND OTHER DEBITS 1. UTILITY PLANT 101 Gas plant in service . A. This account shall include the orig- inal cost of gas plant , included in ac- counts 301 to 399 prescribed herein , owned and used by the utility in its gas ...
... Accounts ASSETS AND OTHER DEBITS 1. UTILITY PLANT 101 Gas plant in service . A. This account shall include the orig- inal cost of gas plant , included in ac- counts 301 to 399 prescribed herein , owned and used by the utility in its gas ...
Page 139
... account shall also include the original cost of land and land rights owned and held for future use in gas service relating to leases acquired on or before October 6 , 1969 , under a plan for such use , to include land and land rights ...
... account shall also include the original cost of land and land rights owned and held for future use in gas service relating to leases acquired on or before October 6 , 1969 , under a plan for such use , to include land and land rights ...
Page 140
... included in this ac- count shall be classified according to the detailed accounts prescribed for natural gas production and gathering plant in service and such classification shall be maintained in the same detail as though the property ...
... included in this ac- count shall be classified according to the detailed accounts prescribed for natural gas production and gathering plant in service and such classification shall be maintained in the same detail as though the property ...
Page 142
... account and less the net proceeds realized at retirement shall be included in account 421.1 , Gain on Disposition of Property , or account 421.2 , Loss on Dis- position of Property , as appropriate . C. For general ledger and balance ...
... account and less the net proceeds realized at retirement shall be included in account 421.1 , Gain on Disposition of Property , or account 421.2 , Loss on Dis- position of Property , as appropriate . C. For general ledger and balance ...
Page 144
... account for gas placed in storage shall be credited to account 809 , Gas Delivered to Stor- age Credit . Amounts ... include the balance in accounts for utility plant , other than gas plant , such as electric , railway , etc. 119 Accumulated ...
... account for gas placed in storage shall be credited to account 809 , Gas Delivered to Stor- age Credit . Amounts ... include the balance in accounts for utility plant , other than gas plant , such as electric , railway , etc. 119 Accumulated ...
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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