The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1973 - Administrative law The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Page 68
... Instruction 5 of the Uniform System of Accounts . Ap- plicant may use pro forma accounting entries based on estimated amounts , pro- vided that upon consummation of the sale he must file proposed accounting entries in conformity with ...
... Instruction 5 of the Uniform System of Accounts . Ap- plicant may use pro forma accounting entries based on estimated amounts , pro- vided that upon consummation of the sale he must file proposed accounting entries in conformity with ...
Page 78
... Instructions of the Annual Report . The letter or report shall also set forth which , if any , of the ex- amined schedules do not conform to the Commission's requirements and shall de- scribe the discrepancies that exist . The ...
... Instructions of the Annual Report . The letter or report shall also set forth which , if any , of the ex- amined schedules do not conform to the Commission's requirements and shall de- scribe the discrepancies that exist . The ...
Page 114
... Instructions 1. Classification of Utilities . A. For the purpose of applying systems of accounts prescribed by the Commis- sion , natural gas companies are divided into four classes , as follows : Class A. Natural Gas Companies having ...
... Instructions 1. Classification of Utilities . A. For the purpose of applying systems of accounts prescribed by the Commis- sion , natural gas companies are divided into four classes , as follows : Class A. Natural Gas Companies having ...
Page 115
... instruction 2D ) provided that the num- bers herein prescribed shall appear in the descriptive headings of the ledger accounts and in the various sources of original entry ; however , if a utility uses a different group of account ...
... instruction 2D ) provided that the num- bers herein prescribed shall appear in the descriptive headings of the ledger accounts and in the various sources of original entry ; however , if a utility uses a different group of account ...
Page 126
... instruction 5 . ( 2 ) When a retirement unit is retired from gas plant , with or without replace- ment , the book cost thereof shall be credited to the gas plant account in which it is included , determined in the manner set forth in ...
... instruction 5 . ( 2 ) When a retirement unit is retired from gas plant , with or without replace- ment , the book cost thereof shall be credited to the gas plant account in which it is included , determined in the manner set forth in ...
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Common terms and phrases
account shall include accounts effective Jan Accumulated provision adjustments amortization amount application appropriate area rate associated companies Boiler book cost capital stock certificate charged to account Commission compressor station equipment construction contract cost of labor customers debited depreciation distribution facilities filing fuel stock expenses gas plant instruction gas plant leased Gas Production Held for Future house regulators include the cost includible in account income taxes installed ITEMS land and land land rights Liquefied petroleum gas Maintenance of structures Maintenance supervision materials measuring and regulating ment meters Miscellaneous natural gas company natural gas processed NOTE Operation supervision Order penses period pipe pipeline prior proposed purchased gas rate schedule regulating station equipment Rents retained earnings retired revenues rights-of-way statement Structures and improvements supervision and engineering supplies and expenses system of accounts tariff thereof tion transmission transportation underground storage utility operating utility plant Water gas
Popular passages
Page 52 - Federal actions significantly affecting the quality of the human environment, a detailed statement by the responsible official on i. the environmental impact of the proposed action, ii. any adverse environmental effects which cannot be avoided should the proposal be implemented, iii. alternatives to the proposed action, iv. the relationship between local short-term uses of man's environment and the maintenance and enhancement of long-term productivity, and v. any irreversible and irretrievable commitments...
Page 447 - Contracts Secretary of Labor, Office of Wage and Hour Division Labor-Management and Welfare-Pension Reports, Office of Labor Standards, Bureau of Land Management, Bureau of Library of Congress Copyright Office Management and Budget, Office of Manpower Administration Maritime Administration Maritime Administrator, Office of National Shipping Authority Mine Operations Appeals, Board of Mines, Bureau of Monetary...
Page 367 - Content of orders. The final decision may provide for suspension or termination of, or refusal to grant or continue Federal financial assistance, in whole or in part, under the program involved, and may contain such terms, conditions, and other provisions as are consistent with and will effectuate the purposes of the Act and this part, including provisions designed to assure that no Federal financial assistance will thereafter be extended under such program to the applicant or recipient determined...
Page 353 - Gifts, entertainment, and favors. (a) Except as provided In paragraphs (b) and (e) of this section, an employee shall not solicit or accept directly or indirectly, any gift, gratuity, favor, entertainment, loan, or any other thing of monetary value, from a person who: (1) Has, or Is seeking to obtain, contractual or other business or financial relations with...
Page 355 - USC 1918). (e) The prohibition against the employment of a member of a Communist organization (50 USC 784). (f) The prohibitions against (1) the disclosure of classified information (18 USC 798, 50 USC 783) ; and (2) the disclosure of confidential information (18 USC 1905).
Page 354 - Shall be fined not more than $5,000 or imprisoned not more than one year, or both. (b) Nothing herein prevents an officer or employee of the executive branch of the United States Government, or of any independent agency of the United States, or of the District of Columbia, from continuing to participate in a bona fide pension, retirement, group life, health or accident insurance, profit-sharing, stock bonus, or other employee welfare or benefit plan maintained by a former employer.
Page 104 - Depreciation," as applied to depreciable gas plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of gas plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand...
Page 66 - No natural-gas company shall abandon all or any portion of its facilities subject to the jurisdiction of the Commission, or any service rendered by means of such facilities, without the permission and approval of the Commission first had and obtained, after due hearing, and a finding by the Commission that the available supply of natural gas is depleted to the extent that the continuance of service is unwarranted, or that the present or future public convenience or necessity permit such abandonment.
Page 105 - Nominally issued," as applied to securities issued or assumed by the utility, means those which have been signed, certified, or otherwise executed, and placed with the proper officer for sale and delivery, or pledged, or otherwise placed in some special fund of the...
Page 105 - The term includes generally all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type• mentioned.