Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to the Provisions of the Natural Gas ActFederal Power Commission, 1970 - Natural gas Systems of accounts applicable to Class A, B, C, and D utilities. |
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account 409 account shall include accounts receivable accumulated provision applicable appropriate associated companies balance book cost charged to account class and series Commission cost of gas cost of labor count credited to account curred current and accrued debited Deferred in Prior deferred income taxes deferred tax discount Discounts and allowances dividends entries equipment gas plant account Gas Plant Held gas plant instruction Gas Plant Leased gas stored include the amount include the cost included in account income and deductions Income Taxes Deferred interest investment tax credits justments land and land land rights liability long-term debt maintained Maintenance ments merchandise and jobbing Miscellaneous NOTE operating expense instruction penses plant in service Preferred stock premium prior period Provision for Amortization provision for depreciation Reacquired Capital Stock recorded in account retained earnings retired Structures and improvements taxes on income thereof tion utility department utility operating income utility plant utility service utility's