GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — 120
120 Investments in Affiliated Companies (1) This account shall include the cost of a company’s investment in securities issued or assumed by affiliated companies and investment advances made to affiliated companies. ( See sections 63 and 66 to 68 of these Regulations) (2) This account shall be maintained in a manner that will enable information on the investment in each affiliated company to be submitted under the following headings: (a) shares; (b) bonds and debentures; (c) other secured obligations; (d) unsecured notes; (e) investment advances; (f) interest accrued on any of the above when the interest is not subject to current settlement; and (g) miscellaneous investments. (3) Where any securities referred to in subsection (2) are pledged, a complete record thereof shall be maintained.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of a company’s investment in securities issued or assumed by affiliated companies and investment advances made to affiliated companies. ( See sections 63 and 66 to 68 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained in a manner that will enable information on the investment in each affiliated company to be submitted under the following headings: (a) shares; (b) bonds and debentures; (c) other secured obligations; (d) unsecured notes; (e) investment advances; (f) interest accrued on any of the above when the interest is not subject to current settlement; and (g) miscellaneous investments.
Gas Pipeline Uniform Accounting Regulations — (f)
(f) interest accrued on any of the above when the interest is not subject to current settlement; and
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Where any securities referred to in subsection (2) are pledged, a complete record thereof shall be maintained.
Gas Pipeline Uniform Accounting Regulations — 121
121 Other Investments (1) This account shall include (a) the cost of a company’s investment in securities issued or assumed by non-affiliated companies, other than securities held in special deposits or special funds; and (b) investment advances made to non-affiliated companies and individuals. ( See sections 63, 66 and 67 of these Regulations) (2) This account shall be maintained in a manner that will enable information on the investment in each non-affiliated company to be submitted under the following headings: (a) shares; (b) bonds and debentures; (c) other secured obligations; (d) unsecured notes; (e) investment advances; (f) interest accrued on any of the above when the interest is not subject to current settlement; and (g) miscellaneous investments. (3) Where any securities referred to in subsection (2) are pledged, a complete record thereof shall be maintained.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the cost of a company’s investment in securities issued or assumed by non-affiliated companies, other than securities held in special deposits or special funds; and (b) investment advances made to non-affiliated companies and individuals. ( See sections 63, 66 and 67 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of a company’s investment in securities issued or assumed by non-affiliated companies, other than securities held in special deposits or special funds; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) investment advances made to non-affiliated companies and individuals. ( See sections 63, 66 and 67 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained in a manner that will enable information on the investment in each non-affiliated company to be submitted under the following headings: (a) shares; (b) bonds and debentures; (c) other secured obligations; (d) unsecured notes; (e) investment advances; (f) interest accrued on any of the above when the interest is not subject to current settlement; and (g) miscellaneous investments.
Gas Pipeline Uniform Accounting Regulations — 122
122 Sinking Funds (1) This account shall include cash and the cost of securities and other assets, held by trustees or by the company’s treasurer, that have been segregated in distinct funds and are for the purpose of providing resources for the redemption of debt or shares. (2) A separate account shall be kept for the sinking funds applicable to each class of debt or share issue. (3) An appropriate record shall be maintained for securities issued or assumed by the company and held in sinking funds. ( See section 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include cash and the cost of securities and other assets, held by trustees or by the company’s treasurer, that have been segregated in distinct funds and are for the purpose of providing resources for the redemption of debt or shares.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) A separate account shall be kept for the sinking funds applicable to each class of debt or share issue.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) An appropriate record shall be maintained for securities issued or assumed by the company and held in sinking funds. ( See section 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 123
123 Miscellaneous Special Funds (1) This account shall include cash and the cost of securities and other assets, held by trustees, managers or by the company’s treasurer, that have been segregated in funds for insurance, employees’ pensions, savings, relief, hospital and other purposes not provided for elsewhere. (2) A separate account shall be kept for each fund. (3) This account shall not include funds that the company holds solely as trustee and in which it has no beneficial interest. ( See section 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include cash and the cost of securities and other assets, held by trustees, managers or by the company’s treasurer, that have been segregated in funds for insurance, employees’ pensions, savings, relief, hospital and other purposes not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) A separate account shall be kept for each fund.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) This account shall not include funds that the company holds solely as trustee and in which it has no beneficial interest. ( See section 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 126
126 Allowance for Loss in Value of Investments (1) This account shall include all credit balances maintained by a company where those credit balances represent reductions in the book value of investments carried in account 120 (Investments in Affiliated Companies) and account 121 (Other Investments). ( See account 326 (Provision for Loss in Valuation of Investments)) (2) Debits to this account that represent reductions in the allowance for loss in value of investments carried in account 120 or 121 shall be made only with the prior approval of the Commission.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include all credit balances maintained by a company where those credit balances represent reductions in the book value of investments carried in account 120 (Investments in Affiliated Companies) and account 121 (Other Investments). ( See account 326 (Provision for Loss in Valuation of Investments))
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Debits to this account that represent reductions in the allowance for loss in value of investments carried in account 120 or 121 shall be made only with the prior approval of the Commission.
Gas Pipeline Uniform Accounting Regulations — 130
130 Cash This account shall include (a) commercial bank accounts available for general chequing purposes, as distinguished from bank accounts provided for special purposes, such as special deposits; (b) petty cash funds; and (c) funds received by a company, recorded as cash receipts and undeposited at the close of the accounting period.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) commercial bank accounts available for general chequing purposes, as distinguished from bank accounts provided for special purposes, such as special deposits; (b) petty cash funds; and (c) funds received by a company, recorded as cash receipts and undeposited at the close of the accounting period.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) commercial bank accounts available for general chequing purposes, as distinguished from bank accounts provided for special purposes, such as special deposits;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) funds received by a company, recorded as cash receipts and undeposited at the close of the accounting period.
Gas Pipeline Uniform Accounting Regulations — 131
131 Special Deposits This account shall include (a) the unexpended balances of funds deposited specifically for the payment of dividends, interest and other current liabilities; and (b) other deposits subject to current withdrawal for specific purposes only, including amounts deposited with airlines, utilities and unemployment insurance commissions, etc.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) the unexpended balances of funds deposited specifically for the payment of dividends, interest and other current liabilities; and (b) other deposits subject to current withdrawal for specific purposes only, including amounts deposited with airlines, utilities and unemployment insurance commissions, etc.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the unexpended balances of funds deposited specifically for the payment of dividends, interest and other current liabilities; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) other deposits subject to current withdrawal for specific purposes only, including amounts deposited with airlines, utilities and unemployment insurance commissions, etc.
Gas Pipeline Uniform Accounting Regulations — 132
132 Temporary Cash Investments This account shall include the cost of securities acquired for the purpose of temporarily investing cash, such as government treasury bills, deposit receipts, short-term notes and other investments of a short-term nature. ( See sections 63 to 65 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of securities acquired for the purpose of temporarily investing cash, such as government treasury bills, deposit receipts, short-term notes and other investments of a short-term nature. ( See sections 63 to 65 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 140
140 Accounts Receivable — Trade This account shall include amounts receivable for the transportation, storage and delivery of gas, exclusive of amounts receivable from affiliated companies.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include amounts receivable for the transportation, storage and delivery of gas, exclusive of amounts receivable from affiliated companies.
Gas Pipeline Uniform Accounting Regulations — 141
141 Accounts Receivable — Other This account shall include the following items when the amounts involved are considered collectible: (a) advances to officers, employees and agents as working funds; (b) amounts due from corporations, firms and individuals; (c) the book value of notes receivable or other similar evidence of money receivable, due within one year from the date of issue; and (d) other similar items. ( See section 75 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include the following items when the amounts involved are considered collectible: (a) advances to officers, employees and agents as working funds; (b) amounts due from corporations, firms and individuals; (c) the book value of notes receivable or other similar evidence of money receivable, due within one year from the date of issue; and (d) other similar items. ( See section 75 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (a)
(a) advances to officers, employees and agents as working funds;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) amounts due from corporations, firms and individuals;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) the book value of notes receivable or other similar evidence of money receivable, due within one year from the date of issue; and
Gas Pipeline Uniform Accounting Regulations — 142
142 Accounts Receivable — Affiliated Companies (1) This account shall include all amounts due from affiliated companies, such as trade accounts, dividends and interest, where such amounts are subject to settlement within one year from the date of the balance sheet. ( See subsection 80(1) of these Regulations) (2) This account shall be maintained in a manner that will enable information on receivables from each affiliated company to be submitted under the following headings: (a) secured obligations; (b) unsecured notes; (c) advances; (d) debit balances in open accounts; (e) interest accrued on any of the above where such interest is subject to current settlement; and (f) miscellaneous receivables.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include all amounts due from affiliated companies, such as trade accounts, dividends and interest, where such amounts are subject to settlement within one year from the date of the balance sheet. ( See subsection 80(1) of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained in a manner that will enable information on receivables from each affiliated company to be submitted under the following headings: (a) secured obligations; (b) unsecured notes; (c) advances; (d) debit balances in open accounts; (e) interest accrued on any of the above where such interest is subject to current settlement; and (f) miscellaneous receivables.
Gas Pipeline Uniform Accounting Regulations — (e)
(e) interest accrued on any of the above where such interest is subject to current settlement; and
Gas Pipeline Uniform Accounting Regulations — 145
145 Allowance for Doubtful Accounts (1) This account shall include the total of the balances maintained by a company for the purpose of providing for reductions in the value of current assets recorded in (a) account 140 (Accounts Receivable — Trade), (b) account 141 (Accounts Receivable — Other), (c) account 142 (Accounts Receivable — Affiliated Companies), and (d) account 162 (Other Current Assets), and corresponding debits shall be made to account 728 (Other General Expense). (2) Collections on accounts that were previously debited to this account shall be credited to this account.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the total of the balances maintained by a company for the purpose of providing for reductions in the value of current assets recorded in (a) account 140 (Accounts Receivable — Trade), (b) account 141 (Accounts Receivable — Other), (c) account 142 (Accounts Receivable — Affiliated Companies), and (d) account 162 (Other Current Assets), and corresponding debits shall be made to account 728 (Other General Expense).
Gas Pipeline Uniform Accounting Regulations — (a)
(a) account 140 (Accounts Receivable — Trade),
Gas Pipeline Uniform Accounting Regulations — (b)
(b) account 141 (Accounts Receivable — Other),
Gas Pipeline Uniform Accounting Regulations — (c)
(c) account 142 (Accounts Receivable — Affiliated Companies), and
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
and corresponding debits shall be made to account 728 (Other General Expense).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Collections on accounts that were previously debited to this account shall be credited to this account.
Gas Pipeline Uniform Accounting Regulations — 147
147 Interest and Dividends Receivable (1) This account shall include (a) the amount of interest accrued to the date of the balance sheet on bonds owned, (b) the amount of interest accrued to the date of the balance sheet on loans made, and (c) the amounts of dividends declared on shares owned, except where the interest or dividend receivable is from an affiliated company. (2) No dividends or other returns on securities issued or assumed by the accounting company shall be included in this account.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the amount of interest accrued to the date of the balance sheet on bonds owned, (b) the amount of interest accrued to the date of the balance sheet on loans made, and (c) the amounts of dividends declared on shares owned, except where the interest or dividend receivable is from an affiliated company.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the amount of interest accrued to the date of the balance sheet on bonds owned,
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the amount of interest accrued to the date of the balance sheet on loans made, and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) the amounts of dividends declared on shares owned,
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
except where the interest or dividend receivable is from an affiliated company.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) No dividends or other returns on securities issued or assumed by the accounting company shall be included in this account.
Gas Pipeline Uniform Accounting Regulations — 150
150 Plant Materials and Operating Supplies (1) This account shall include the cost of materials purchased primarily for use in construction, operations or maintenance, such as shop material, articles in process of fabrication by the accounting company, spare parts, fittings, valves, appliances, line pipe and other supplies but shall not include materials properly includable in account 115 (Gas Plant Under Construction) or account 102 (Gas Plant Held for Future Use). (2) Materials and supplies purchased shall be debited to this account at the actual costs of the materials and supplies at point of free delivery plus transportation costs, ad valorem taxes and any other relevant costs, and in determining the cost of materials and supplies, suitable allowance shall be made for all discounts allowed in the purchase thereof. (3) Materials and supplies issued shall be credited to this account and concurrently debited to the appropriate construction, operating or maintenance expense account on the basis of a unit price, determined by the use of cumulative average, first in-first out, or such other method of inventory accounting as conforms with accepted accounting practices consistently applied. (4) Material recovered in connection with construction, maintenance work or the replacement or demolition of plant and classified as reusable shall be debited to this account at its original cost, estimated if not known, and credited to the appropriate maintenance, construction or accumulated depreciation account. (5) Material recovered in connection with construction, maintenance work or the replacement or demolition of plant and classified as scrap shall be debited to this account on the basis of its fair and reasonable value and credited to the appropriate maintenance, construction or accumulated depreciation account. (6) When salvaged material is sold at a higher or lower price than that at which it is included in this account, an appropriate adjustment shall be made in the accounts that were credited when the material was recovered and debited to this account.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of materials purchased primarily for use in construction, operations or maintenance, such as shop material, articles in process of fabrication by the accounting company, spare parts, fittings, valves, appliances, line pipe and other supplies but shall not include materials properly includable in account 115 (Gas Plant Under Construction) or account 102 (Gas Plant Held for Future Use).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Materials and supplies purchased shall be debited to this account at the actual costs of the materials and supplies at point of free delivery plus transportation costs, ad valorem taxes and any other relevant costs, and in determining the cost of materials and supplies, suitable allowance shall be made for all discounts allowed in the purchase thereof.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Materials and supplies issued shall be credited to this account and concurrently debited to the appropriate construction, operating or maintenance expense account on the basis of a unit price, determined by the use of cumulative average, first in-first out, or such other method of inventory accounting as conforms with accepted accounting practices consistently applied.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Material recovered in connection with construction, maintenance work or the replacement or demolition of plant and classified as reusable shall be debited to this account at its original cost, estimated if not known, and credited to the appropriate maintenance, construction or accumulated depreciation account.
Gas Pipeline Uniform Accounting Regulations — (5)
(5) Material recovered in connection with construction, maintenance work or the replacement or demolition of plant and classified as scrap shall be debited to this account on the basis of its fair and reasonable value and credited to the appropriate maintenance, construction or accumulated depreciation account.
Gas Pipeline Uniform Accounting Regulations — (6)
(6) When salvaged material is sold at a higher or lower price than that at which it is included in this account, an appropriate adjustment shall be made in the accounts that were credited when the material was recovered and debited to this account.
Gas Pipeline Uniform Accounting Regulations — 151
151 Other Material and Supplies This account shall include the value of all unapplied material for current non-gas pipeline operations and maintenance, such as spare parts, shop material and supplies held primarily for other plant, merchandising, jobbing and contract work.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the value of all unapplied material for current non-gas pipeline operations and maintenance, such as spare parts, shop material and supplies held primarily for other plant, merchandising, jobbing and contract work.
Gas Pipeline Uniform Accounting Regulations — 152
152 Gas Stored Underground — Available for Sale (1) This account shall include (a) the cost of gas purchased or produced and stored in depleted or partially depleted gas or oil fields or other underground reservoirs and held for use in meeting gas service requirements of customers; and (b) the value of that portion of the stored gas in excess of the amount that may properly be included in account 458 (Base Pressure Gas). (2) Gas included in this account shall be valued at average cost on a consistent basis, but gathering and transmission expenses incurred through the use of company facilities in moving gas to the storage area and expenses of storage facilities shall not be included in the cost except as may be authorized by the Commission. (3) Deliveries to or withdrawals from underground storage of gas held for use to satisfy gas requirements of customers shall be debited or credited to this account, as appropriate.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the cost of gas purchased or produced and stored in depleted or partially depleted gas or oil fields or other underground reservoirs and held for use in meeting gas service requirements of customers; and (b) the value of that portion of the stored gas in excess of the amount that may properly be included in account 458 (Base Pressure Gas).