VALUE.

See ACCOUNTS AND ACCOUNTING, 2. Basis of Accounting System, 3. Cost,
(a) Acquisition of Property; COST; LICENSES, 1. Actual Legitimate
Original Cost or Fair Value Determination; RATES, 6. Rate Base.
WAIVER AND ESTOPPEL.

See LICENSES, 2. Estoppel to Question Validity of.

WATERS.

See NAVIGABLE WATERS.

WORKING CAPITAL.

See RATES, 6. Rate Base, (r) Working Capital.
WRITE-UP.

See ACCOUNTS AND ACCOUNTING, 3. Cost, (a) Acquisition of Property,
(e) Inter-company Contracts and Service Fees, 4. Disposition of Ac-
counting Adjustments; CoST, 3. Affiliated Companies, (a) Construc-
tion Costs, 11. Exchange of Assets for Securities; RATES, 6. Rate Base,
(k) Original Cost.

INDEX

TO ORDERS OF COMMISSION
IN THE NATURE OF OPINIONS

582231-44—vol. 3- -74

1167

INDEX TO ORDERS OF COMMISSION IN THE NATURE OF
OPINIONS

ABANDONMENT-Section 7 (b) (N. G. A.).

1. AUTHORIZATION OF.

Page

United Gas Pipe Line Company, docket No. G-395--
United Gas Pipe Line Company (amendment), docket No. G-395--.
Consolidated Gas Utilities Corporation, docket No. G-427_.

741

747

927

ACCOUNTS.

1. PRESCRIBING PROCEDURE.

Arkansas Louisiana Gas Company, docket No. G-221.

743.

Chicago District Electric Generating Corporation, docket No.
IT-5500---

762

West Virginia Power & Transmission Company, docket No. IT-5788__
Washington Gas Light Company, docket No. G-404.
Northern Natural Gas Company, docket No. G-414-

2. RECLASSIFICATION OF.

(a) Electric.

780

809

862

Blackstone Valley Gas & Electric Company-
El Paso Electric Company, docket No. IT-5733-.
Northwestern Illinois Utilities, docket No. IT-5759_
Missouri Utilities Company, docket No. IT-5768_.
Youghiogheny Hydro-Electric Corporation, docket No. IT-5764--
New Hampshire Gas and Electric Company, docket No. IT-5767-
St. Croix Falls Minnesota Improvement Company and St. Croix
Falls Wisconsin Improvement Company, docket No. IT-5669,
IT-5670__.

Kansas City Power & Light Company, docket No. IT-5737_
Kingsport Utilities, Incorporated, docket No. IT-5729.
Minnesota Utilities Company, docket No. IT-5715_.
Missouri Service Company, docket No. IT-5778.

738

781

783

784

Gulf States Utilities Company, docket No. IT-5786–.
Gulf States Utilities Company, docket No. IT-5787_
Pennsylvania Power Company, docket No. IT-5687.
Montana-Dakota Utilities Company---

792

793

810

831

Benton County Utilities Corporation, docket No. IT-5744-
Carolina Power & Light Company, docket No. IT-5701__.

838

879

Louisiana Public Utilities Company, Inc., docket No. IT-5811.
Indiana Service Corporation__-

Central Vermont Public Service Corporation, docket No. IT-5807_
The Cincinnati Gas & Electric Company.

832

891

892

896

Delaware Power & Light Company, docket No. IT-5810_

Portland General Electric Company, docket No. IT-5779_

964

Sioux City Gas and Electric Company, docket No. IT-5809_
Wachusett Electric Company--.

983

1000

Idaho Power Company, docket No. IT-5827_

1002

West Virginia Light, Heat and Power Company, docket No.
IT-5823-

1016