Opinions and Decisions of the Public Service Commission of Wisconsin, Volumen16Public Service Commission., 1938 |
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Página 56
... items of property " means the associated parts or items of which units of property are composed . 21. " Net book cost , " when applied to utility plant means the book cost less related depreciation and amortization re- serves . When ...
... items of property " means the associated parts or items of which units of property are composed . 21. " Net book cost , " when applied to utility plant means the book cost less related depreciation and amortization re- serves . When ...
Página 57
... items of utility plant which , when retired , with or without replacement , are ac- counted for by crediting the book cost thereof to the utility plant account in which included . 36. " Utility , " as used herein and when not otherwise ...
... items of utility plant which , when retired , with or without replacement , are ac- counted for by crediting the book cost thereof to the utility plant account in which included . 36. " Utility , " as used herein and when not otherwise ...
Página 60
... ITEMS A. The term " delayed items " means items relating to transactions which occurred prior to the current calendar year but which were not recorded in the books of account in the prior year . B. Delayed items shall be charged or ...
... ITEMS A. The term " delayed items " means items relating to transactions which occurred prior to the current calendar year but which were not recorded in the books of account in the prior year . B. Delayed items shall be charged or ...
Página 65
... items for which accounts other than those designated as current and accrued assets are provided . B. There shall not be included in the group of accounts designated as current and accrued assets any item , the amount or collectibility ...
... items for which accounts other than those designated as current and accrued assets are provided . B. There shall not be included in the group of accounts designated as current and accrued assets any item , the amount or collectibility ...
Página 79
... Items which do not bear a specified due date but which have been carried for more than ninety days and items which are not paid within ninety days from due date shall be transferred to account 111 , Investments in Associated Companies ...
... Items which do not bear a specified due date but which have been carried for more than ninety days and items which are not paid within ninety days from due date shall be transferred to account 111 , Investments in Associated Companies ...
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Términos y frases comunes
account shall include accrued amendment amortization amount application associated companies authority bill book cost capital stock carrier certificate charged to account Commission finds connection construction contract County credited customers Debits depreciation discount Dunn County Eau Claire County electric service electric utility engineer equipment filed fixed charge Fred Kuhn Green Bay gross hearing heating and cooking hereby Highway horsepower include the cost included in account income interest internal combustion engine investment issued kilowatt-hours kilowatts kw-hrs Lake land long-term debt Madison maintenance Marathon County ment meter miles Milwaukee Miscellaneous month motor motor-carrier municipality operating expense P.S.C. of W Power Company proposed Public Service purchase Railway Company rate schedule records reserve residential Rock County rural Sawyer County Section serve station Statutes Stevens Point Street street-lighting Surplus system of accounts taxes Telephone Company tion town utility plant accounts utility's village Wisconsin Rapids
Pasajes populares
Página 60 - That, when the amount of a delayed item is relatively so large that Its inclusion in the accounts for a single year would seriously distort the accounts for that year, the carrier shall charge or credit the amount to account 6220, "Delayed income charges," or account 6210, "Delayed income credits,
Página 59 - B. The books and records referred to herein include not only accounting records in a limited technical sense, but all other records, such as minute books, stock books, reports, correspondence...
Página 549 - At the time of retirement of depreciable electric plant in service, this account shall be charged with the book cost of the property retired and the cost of removal, and shall be credited with the salvage value and any other amounts recovered, such as insurance. When retirement, costs of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be Included in a separate subaccount hereunder.
Página 221 - This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920. B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility.
Página 58 - Each utility shall keep its books of account, and all other books, records, and memoranda which support the entries in such books of account so as to be able to furnish readily full information as to any item included in any account. Each entry shall be supported by such detailed information as will permit ready identification, analysis, and verification of all facts relevant thereto.
Página 52 - ... any plant or equipment or any part of a plant or equipment within the state, for the conveyance of telephone or telegraphic messages or for the production, transmission, delivery or furnishing of heat, light, water or power either directly or indirectly to or for the public, and all street and interurban railways.
Página 126 - Water-supply systems. Including pumps, motors, strainers, raw-water storage tanks, boiler wash pumps, intake and discharge pipes and tunnels not a part of a building.
Página 524 - In connection with the issuance and sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds, certificates of indebtedness, and other commercial paper...
Página 151 - ... when such equipment is not an integral part of the housing structure. (b) The records shall be maintained to reflect the carrier's investment in furniture and office equipment at each location.
Página 526 - ... as to be able to furnish readily full information as to any item included in any account. Each entry shall be supported by such detailed information as will permit a ready identification, analysis and verification of all of the facts relevant thereto.