Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to the Provisions of the Natural Gas Act

Portada
Federal Power Commission, 1940
Systems of accounts applicable to Class A, B, C, and D utilities.

Dentro del libro

Comentarios de la gente - Escribir un comentario

No encontramos ningún comentario en los lugares habituales.

Páginas seleccionadas

Otras ediciones - Ver todas

Términos y frases comunes

Pasajes populares

Página 4 - 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...
Página 54 - This account shall not include any discounts upon securities issued or assumed; nor shall it include any costs incident to negotiating loans, selling bonds or other evidences of debt, or expenses in connection with the authorization, issuance, or sale of capital stock.
Página 7 - 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 3 - control' (including the terms 'controlling,' 'controlled by' and 'under common control with') means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract, or otherwise.
Página 2 - Upon the application of the Attorney General of the United States, at the request of the commission, the district courts of the United States shall have jurisdiction to issue writs of mandamus commanding any person or corporation to comply with the provisions of this Act or any order of the commission made in pursuance thereof.
Página 33 - When any franchise, license, patent right, limited-term interest in land or land right expires, is sold, relinquished or otherwise retired from service, this account shall be charged with the amount previously credited in respect to such property. The book cost of the property so retired less the amount chargeable to this account and less the proceeds realized at retirement shall be included in the appropriate surplus account.
Página 4 - Depreciation," as applied to depreciable electric plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of...
Página 49 - ... unit of which it is a part when such unit is retired, no separate credit to the property account is required when such minor item is retired. (3) When a minor item of depreciable property is replaced independently of the retirement unit of which it is...
Página 2 - That in case any common carrier subject to the provisions of this Act shall do, cause to be done, or permit to be done, any act. matter, or thing in this Act prohibited or declared to be unlawful, or shall omit to do any act. matter, or thing in this Act required to be done...
Página 11 - ... to the account in which the securities are carried (preferably coincident with entries recording interest accruals) and debits to the same account in which the interest revenue is recorded.

Información bibliográfica