GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — 100
100 Gas Plant in Service (1) This account shall include a company’s investment in plant, property and equipment used in gas pipeline service other than that included in account 101 (Gas Plant Leased to Others), account 102 (Gas Plant Held for Future Use) and account 107 (Improvements to Facilities Leased from Others). (2) The balance in this account shall be classified according to Schedule IV and shall be supported by subsidiary records in which the plant is subdivided into component parts corresponding to (a) each group of plant accounts; (b) each plant account; or (c) each asset or group of assets within a plant account. (3) The records referred to in subsection (2) shall show in detail the current debits and credits. (4) Where the consideration given for plant is other than cash, the value of such consideration shall be determined on a cash basis and the entry recording such transaction shall describe the actual consideration with sufficient particularity to identify it. (5) The company shall furnish the Regulator at its request with the particulars of the determination of the cash value of any consideration referred to in subsection (4).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include a company’s investment in plant, property and equipment used in gas pipeline service other than that included in account 101 (Gas Plant Leased to Others), account 102 (Gas Plant Held for Future Use) and account 107 (Improvements to Facilities Leased from Others).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The balance in this account shall be classified according to Schedule IV and shall be supported by subsidiary records in which the plant is subdivided into component parts corresponding to (a) each group of plant accounts; (b) each plant account; or (c) each asset or group of assets within a plant account.
Gas Pipeline Uniform Accounting Regulations — (c)
(c) each asset or group of assets within a plant account.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) The records referred to in subsection (2) shall show in detail the current debits and credits.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Where the consideration given for plant is other than cash, the value of such consideration shall be determined on a cash basis and the entry recording such transaction shall describe the actual consideration with sufficient particularity to identify it.
Gas Pipeline Uniform Accounting Regulations — (5)
(5) The company shall furnish the Regulator at its request with the particulars of the determination of the cash value of any consideration referred to in subsection (4).
Gas Pipeline Uniform Accounting Regulations — 101
101 Gas Plant Leased to Others (1) This account shall include the cost of gas plant owned but leased to others as operating units or systems, where the lessee has exclusive possession. (2) The balance in this account shall be classified according to Schedule IV.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of gas plant owned but leased to others as operating units or systems, where the lessee has exclusive possession.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The balance in this account shall be classified according to Schedule IV.
Gas Pipeline Uniform Accounting Regulations — 102
102 Gas Plant Held for Future Use (1) This account shall include the investment in plant, property and equipment in existence at the date of the balance sheet and held for future use under a definite plan for gas pipeline operations. (2) The balance in this account shall be classified according to Schedule IV.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the investment in plant, property and equipment in existence at the date of the balance sheet and held for future use under a definite plan for gas pipeline operations.
Gas Pipeline Uniform Accounting Regulations — 103
103 Retirement Work in Progress (1) When plant included in accounts 100, 101, 102 and 107 is retired, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition and dismantling of plant, and the account shall be credited with amounts recovered from salvage, including insurance proceeds. (2) When final costs of each retirement are established, the book cost and the costs of removal less amounts recovered shall be transferred to account 105 (Accumulated Depreciation — Gas Plant) or account 106 (Accumulated Amortization — Gas Plant), as applicable.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) When plant included in accounts 100, 101, 102 and 107 is retired, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition and dismantling of plant, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the book cost of the plant retired, and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the costs of removal, demolition and dismantling of plant,
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) When final costs of each retirement are established, the book cost and the costs of removal less amounts recovered shall be transferred to account 105 (Accumulated Depreciation — Gas Plant) or account 106 (Accumulated Amortization — Gas Plant), as applicable.
Gas Pipeline Uniform Accounting Regulations — 105
105 Accumulated Depreciation — Gas Plant (1) This account shall be credited with amounts of depreciation concurrently debited to account 303 (Depreciation) to cover the loss in service value of depreciable gas plant, the cost of which is included in account 100 (Gas Plant in Service), account 101 (Gas Plant Leased to Others) or account 102 (Gas Plant Held for Future Use). (2) Where applicable, this account shall be credited with the depreciation of amounts included in account 107 (Improvements to Facilities Leased from Others). (3) When the final costs of retirement of depreciable gas plant are established, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds. (4) This account shall be debited or credited with amounts transferred to another account as a result of an extraordinary retirement. ( See section 40 of these Regulations) (5) For general ledger and balance sheet purposes, this account shall be regarded and treated as a composite reserve, but for the purposes of analysis, a company shall maintain subsidiary records in which accumulated depreciation is subdivided into component parts corresponding to (a) each group of plant accounts, (b) each plant account, or (c) each group of assets within a plant account, and the records shall show in detail the current debits and credits. ( See sections 48 to 57 of these Regulations) (6) This account shall be subdivided as follows: (a) Accumulated Depreciation — Gas Plant in Service; (b) Accumulated Depreciation — Gas Plant Leased to Others; (c) Accumulated Depreciation — Gas Plant Held for Future Use; and (d) Accumulated Depreciation — Improvements to Facilities Leased from Others.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with amounts of depreciation concurrently debited to account 303 (Depreciation) to cover the loss in service value of depreciable gas plant, the cost of which is included in account 100 (Gas Plant in Service), account 101 (Gas Plant Leased to Others) or account 102 (Gas Plant Held for Future Use).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where applicable, this account shall be credited with the depreciation of amounts included in account 107 (Improvements to Facilities Leased from Others).
Gas Pipeline Uniform Accounting Regulations — (3)
(3) When the final costs of retirement of depreciable gas plant are established, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the costs of removal, demolition or dismantling of the plant retired,
Gas Pipeline Uniform Accounting Regulations — (4)
(4) This account shall be debited or credited with amounts transferred to another account as a result of an extraordinary retirement. ( See section 40 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (5)
(5) For general ledger and balance sheet purposes, this account shall be regarded and treated as a composite reserve, but for the purposes of analysis, a company shall maintain subsidiary records in which accumulated depreciation is subdivided into component parts corresponding to (a) each group of plant accounts, (b) each plant account, or (c) each group of assets within a plant account, and the records shall show in detail the current debits and credits. ( See sections 48 to 57 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (c)
(c) each group of assets within a plant account,
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
and the records shall show in detail the current debits and credits. ( See sections 48 to 57 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (6)
(6) This account shall be subdivided as follows: (a) Accumulated Depreciation — Gas Plant in Service; (b) Accumulated Depreciation — Gas Plant Leased to Others; (c) Accumulated Depreciation — Gas Plant Held for Future Use; and (d) Accumulated Depreciation — Improvements to Facilities Leased from Others.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) Accumulated Depreciation — Gas Plant in Service;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) Accumulated Depreciation — Gas Plant Leased to Others;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) Accumulated Depreciation — Gas Plant Held for Future Use; and
Gas Pipeline Uniform Accounting Regulations — (d)
(d) Accumulated Depreciation — Improvements to Facilities Leased from Others.
Gas Pipeline Uniform Accounting Regulations — 106
106 Accumulated Amortization — Gas Plant (1) When a company is authorized by the Commission to amortize amounts carried in account 100 (Gas Plant in Service), account 101 (Gas Plant Leased to Others) or account 102 (Gas Plant Held for Future Use), this account shall be credited with amounts concurrently debited to account 304 (Amortization). ( See sections 59 and 60 of these Regulations) (2) Where applicable, this account shall also be credited with the amortization of amounts included in account 107 (Improvements to Facilities Leased from Others). (3) Where a change from depreciation accounting to amortization accounting is authorized by the Commission with respect to any group of plant accounts, plant account, or group of assets within a plant account, the applicable balance in account 105 (Accumulated Depreciation — Gas Plant), shall be transferred to this account. (4) When the final costs of retirement of amortizable gas plant are established, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds. (5) This account shall be debited or credited with amounts transferred to another account as a result of an extraordinary retirement. ( See section 40 of these Regulations) (6) Subsidiary records shall be maintained for each group of plant items under a separate amortization authorization. (7) This account shall be subdivided as follows: (a) Accumulated Amortization — Gas Plant in Service; (b) Accumulated Amortization — Gas Plant Leased to Others; (c) Accumulated Amortization — Gas Plant Held for Future Use; and (d) Accumulated Amortization — Improvements to Facilities Leased from Others.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) When a company is authorized by the Commission to amortize amounts carried in account 100 (Gas Plant in Service), account 101 (Gas Plant Leased to Others) or account 102 (Gas Plant Held for Future Use), this account shall be credited with amounts concurrently debited to account 304 (Amortization). ( See sections 59 and 60 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where applicable, this account shall also be credited with the amortization of amounts included in account 107 (Improvements to Facilities Leased from Others).
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Where a change from depreciation accounting to amortization accounting is authorized by the Commission with respect to any group of plant accounts, plant account, or group of assets within a plant account, the applicable balance in account 105 (Accumulated Depreciation — Gas Plant), shall be transferred to this account.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) When the final costs of retirement of amortizable gas plant are established, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — (5)
(5) This account shall be debited or credited with amounts transferred to another account as a result of an extraordinary retirement. ( See section 40 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (6)
(6) Subsidiary records shall be maintained for each group of plant items under a separate amortization authorization.
Gas Pipeline Uniform Accounting Regulations — (7)
(7) This account shall be subdivided as follows: (a) Accumulated Amortization — Gas Plant in Service; (b) Accumulated Amortization — Gas Plant Leased to Others; (c) Accumulated Amortization — Gas Plant Held for Future Use; and (d) Accumulated Amortization — Improvements to Facilities Leased from Others.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) Accumulated Amortization — Gas Plant in Service;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) Accumulated Amortization — Gas Plant Leased to Others;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) Accumulated Amortization — Gas Plant Held for Future Use; and
Gas Pipeline Uniform Accounting Regulations — (d)
(d) Accumulated Amortization — Improvements to Facilities Leased from Others.
Gas Pipeline Uniform Accounting Regulations — 107
107 Improvements to Facilities Leased from Others (1) This account shall include the unamortized or undepreciated cost of improvements made to facilities leased from others, where the improvements are made for the purpose of gas pipeline operations. (2) Any amounts refunded to the company by the lessor in connection with the improvements referred to in subsection (1) shall be credited to this account. (3) The balance in this account shall be classified according to Schedule IV. (4) Where the service life of the improvements is terminable by the action of the lease, the cost of the improvements, less net salvage, shall be spread over the life of the lease by debits to account 304 (Amortization) and concurrent credits to account 106 (Accumulated Amortization — Gas Plant). (5) Where the service life of the improvements is not terminated by the action of the lease, the cost of the improvements, less net salvage, shall be accounted for as depreciable plant by debits to account 303 (Depreciation) and concurrent credits to account 105 (Accumulated Depreciation — Gas Plant).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the unamortized or undepreciated cost of improvements made to facilities leased from others, where the improvements are made for the purpose of gas pipeline operations.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Any amounts refunded to the company by the lessor in connection with the improvements referred to in subsection (1) shall be credited to this account.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) The balance in this account shall be classified according to Schedule IV.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Where the service life of the improvements is terminable by the action of the lease, the cost of the improvements, less net salvage, shall be spread over the life of the lease by debits to account 304 (Amortization) and concurrent credits to account 106 (Accumulated Amortization — Gas Plant).
Gas Pipeline Uniform Accounting Regulations — (5)
(5) Where the service life of the improvements is not terminated by the action of the lease, the cost of the improvements, less net salvage, shall be accounted for as depreciable plant by debits to account 303 (Depreciation) and concurrent credits to account 105 (Accumulated Depreciation — Gas Plant).
Gas Pipeline Uniform Accounting Regulations — 110
110 Other Plant (1) This account shall include investment in plant that is entirely distinct from and is not operated in connection with the gas pipeline service of a company. (2) Where other plant is retired from service, this account shall be credited with the cost of the plant retired. (3) Representative List of Items of Other Plant to be included. ( See section 14 of these Regulations) Commercial power plants Land and buildings not used in pipeline service Land and property acquired and held in anticipation of an indefinite future use Mineral and timber lands
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include investment in plant that is entirely distinct from and is not operated in connection with the gas pipeline service of a company.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where other plant is retired from service, this account shall be credited with the cost of the plant retired.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Representative List of Items of Other Plant to be included. ( See section 14 of these Regulations) Commercial power plants Land and buildings not used in pipeline service Land and property acquired and held in anticipation of an indefinite future use Mineral and timber lands
Gas Pipeline Uniform Accounting Regulations — 111
111 Accumulated Depreciation — Other Plant (1) This account shall be credited with accounts of depreciation concurrently debited to account 311 (Expenses of Other Plant) to cover loss in service value of depreciable plant, the cost of which is included in account 110 (Other Plant). (2) At the time of retirement of depreciable other plant, this account shall be debited with (a) the cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with accounts of depreciation concurrently debited to account 311 (Expenses of Other Plant) to cover loss in service value of depreciable plant, the cost of which is included in account 110 (Other Plant).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) At the time of retirement of depreciable other plant, this account shall be debited with (a) the cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — 112
112 Accumulated Amortization — Other Plant (1) This account shall be credited with amounts of amortization concurrently debited to account 311 (Expenses of Other Plant), when a company is required to amortize amounts carried in account 110 (Other Plant). (2) Where there is a change from depreciation accounting to amortization accounting, the applicable balance in account 111 (Accumulated Depreciation — Other Plant) shall be transferred to this account. (3) At the time of retirement of amortizable other plant, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with amounts of amortization concurrently debited to account 311 (Expenses of Other Plant), when a company is required to amortize amounts carried in account 110 (Other Plant).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where there is a change from depreciation accounting to amortization accounting, the applicable balance in account 111 (Accumulated Depreciation — Other Plant) shall be transferred to this account.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) At the time of retirement of amortizable other plant, this account shall be debited with (a) the book cost of the plant retired, and (b) the costs of removal, demolition or dismantling of the plant retired, and the account shall be credited with amounts recovered from salvage, including insurance proceeds.
Gas Pipeline Uniform Accounting Regulations — 115
115 Gas Plant Under Construction (1) This account shall include the cost of construction of gas plant not yet placed in service, including (a) the cost of land acquired for such projects; (b) unapplied construction materials and supplies; (c) taxes during construction; and (d) other elements of construction cost. (2) When the construction of any plant included in this account has been completed and the plant has been placed in service, the applicable cost shall be credited to this account and debited to account 100, 101, 102 or 107, as appropriate.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of construction of gas plant not yet placed in service, including (a) the cost of land acquired for such projects; (b) unapplied construction materials and supplies; (c) taxes during construction; and (d) other elements of construction cost.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of land acquired for such projects;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) unapplied construction materials and supplies;
Gas Pipeline Uniform Accounting Regulations — (d)
(d) other elements of construction cost.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) When the construction of any plant included in this account has been completed and the plant has been placed in service, the applicable cost shall be credited to this account and debited to account 100, 101, 102 or 107, as appropriate.
Gas Pipeline Uniform Accounting Regulations — 116
116 Other Plant Under Construction This account shall include the cost of construction of plant other than plant under construction that may be included in account 115 (Gas Plant Under Construction).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of construction of plant other than plant under construction that may be included in account 115 (Gas Plant Under Construction).