Opinions and Decisions of the Public Service Commission of Wisconsin, Volumen16Public Service Commission., 1938 |
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Página 54
... Associated companies " means companies or per- sons that , directly or indirectly through one or more inter- mediaries , control , or are controlled by , or are under com- mon control with , the accounting company . B. " Control ...
... Associated companies " means companies or per- sons that , directly or indirectly through one or more inter- mediaries , control , or are controlled by , or are under com- mon control with , the accounting company . B. " Control ...
Página 56
... 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 applied to other property , it ...
... 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 applied to other property , it ...
Página 60
... ASSOCIATED COMPANIES Each utility shall so keep its accounts and records as to be able to furnish accurately and expeditiously a statement of all transactions with associated companies . The state- ment 60 PUBLIC SERVICE COMMISSION OF ...
... ASSOCIATED COMPANIES Each utility shall so keep its accounts and records as to be able to furnish accurately and expeditiously a statement of all transactions with associated companies . The state- ment 60 PUBLIC SERVICE COMMISSION OF ...
Página 61
... associated companies shall first be entered in account 901 , Charges by Associated Companies - Clearing . Nothing herein contained , however , shall be construed as restraining the utility from subdividing accounts for the purpose of re ...
... associated companies shall first be entered in account 901 , Charges by Associated Companies - Clearing . Nothing herein contained , however , shall be construed as restraining the utility from subdividing accounts for the purpose of re ...
Página 67
... associated with the issuance and sale of each such class and series of debt . B. In stating the balance sheet , the total of the debit balances remaining in those accounts having debit balances shall be reported under account 140 ...
... associated with the issuance and sale of each such class and series of debt . B. In stating the balance sheet , the total of the debit balances remaining in those accounts having debit balances shall be reported under account 140 ...
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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.