GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be debited with amounts concurrently credited to account 74 (Allowance for Loss in Value of Investments) in respect of a reduction in the value of investments carried in account 20 (Investments in Affiliated Companies) or account 21 (Other Investments): ( See text of account 74 and Regulations, sections 67 and 68).
Oil Pipeline Uniform Accounting Regulations — (2)
(2) With the approval of the Commission, this account shall include all debits under the terms of agreements or contracts that provide that the deficits resulting from the operation by others of properties of other companies having a separate corporate existence but whose operations are considered to be an integral part of the company’s oil transportation system, are to be paid in whole or in part by the company.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) In considering the amount payable under subsection (2), consideration shall be given to the revenues and expenses and to other items of income or deductions that affect that amount.
Oil Pipeline Uniform Accounting Regulations — 416
416 Interest on Long Term Debt (1) This account shall include current accruals of interest on all classes of debt included in account 80 (Long Term Debt) and account 57 (Long Term Debt Due Within One Year), less current accruals on the debt included in account 24 (Company Long Term Debt Owned). (2) This account shall be maintained to show separately the interest on each class of long term debt.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include current accruals of interest on all classes of debt included in account 80 (Long Term Debt) and account 57 (Long Term Debt Due Within One Year), less current accruals on the debt included in account 24 (Company Long Term Debt Owned).
Oil Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained to show separately the interest on each class of long term debt.
Oil Pipeline Uniform Accounting Regulations — 417
417 Other Interest This account shall include (a) all interest except that debited to account 416 (Interest on Long Term Debt) or to account 421 (Interest on Amounts Due Affiliated Companies); and (b) all discounts, premiums and expenses on short term notes issued by the company and maturing one year or less from the date of the balance sheet.
Oil Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) all interest except that debited to account 416 (Interest on Long Term Debt) or to account 421 (Interest on Amounts Due Affiliated Companies); and (b) all discounts, premiums and expenses on short term notes issued by the company and maturing one year or less from the date of the balance sheet.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) all interest except that debited to account 416 (Interest on Long Term Debt) or to account 421 (Interest on Amounts Due Affiliated Companies); and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) all discounts, premiums and expenses on short term notes issued by the company and maturing one year or less from the date of the balance sheet.
Oil Pipeline Uniform Accounting Regulations — 418
418 Amortization of Discount on Long Term Debt This account shall be debited during each fiscal period of the company with the portion of the discount and expenses on long term debt obligations that is applicable to that period and such portion shall be determined in accordance with section 71, 72 or 73 of the Regulations, as applicable.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall be debited during each fiscal period of the company with the portion of the discount and expenses on long term debt obligations that is applicable to that period and such portion shall be determined in accordance with section 71, 72 or 73 of the Regulations, as applicable.
Oil Pipeline Uniform Accounting Regulations — 419
419 Loss on Foreign Exchange This account shall include losses on foreign exchange during the fiscal year, including realized losses as well as losses due to the conversion to the Canadian dollar equivalent of assets and liabilities held in foreign currencies.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include losses on foreign exchange during the fiscal year, including realized losses as well as losses due to the conversion to the Canadian dollar equivalent of assets and liabilities held in foreign currencies.
Oil Pipeline Uniform Accounting Regulations — 420
420 Other Income Deductions This account shall include (a) immaterial losses through reacquisitions at greater than net book value of debt securities issued by the company; (b) immaterial losses arising from the sale of land, other plant or investments carried in account 20 (Investments in Affiliated Companies) and account 21 (Other Investments); and (c) all other income deductions not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) immaterial losses through reacquisitions at greater than net book value of debt securities issued by the company; (b) immaterial losses arising from the sale of land, other plant or investments carried in account 20 (Investments in Affiliated Companies) and account 21 (Other Investments); and (c) all other income deductions not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) immaterial losses through reacquisitions at greater than net book value of debt securities issued by the company;
Oil Pipeline Uniform Accounting Regulations — (b)
(b) immaterial losses arising from the sale of land, other plant or investments carried in account 20 (Investments in Affiliated Companies) and account 21 (Other Investments); and
Oil Pipeline Uniform Accounting Regulations — (c)
(c) all other income deductions not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — 421
421 Interest on Amounts Due Affiliated Companies This account shall include the current accruals of interest on all classes of debt included in account 85 (Advances from Affiliated Companies) or account 53 (Accounts Payable — Affiliated Companies).
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the current accruals of interest on all classes of debt included in account 85 (Advances from Affiliated Companies) or account 53 (Accounts Payable — Affiliated Companies).
Oil Pipeline Uniform Accounting Regulations — 422
422 Extraordinary Income Deductions (1) A company shall include in this account all material losses constituting extraordinary items. (See Regulations, subsections 10(2) and (4)). (2) The following is a representative list of items of extraordinary deductions to be included in the account: ( See Regulations, section 14) (a) loss on an extraordinary retirement of depreciable plant: ( See Regulations, section 40); (b) loss on sale or retirement of depreciable Other Plant: ( See Regulations, section 43); (c) loss on sale or retirement of land: ( See Regulations, section 44); (d) loss on sale of assets included in Sinking Funds or Miscellaneous Special Funds: ( See Regulations, section 62); (e) loss on sale of Temporary Cash Investments: ( See Regulations, section 64); (f) reduction in the value of Temporary Cash Investments: ( See Regulations, section 65); (g) loss on sale of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 66); (h) reduction in the value of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 67); (i) loss on redemption of long term debt: ( See Regulations, section 73); (j) loss on reacquisition of long term debt: ( See Regulations, section 73); and (k) payments for options to purchase land for use in contemplated projects not proceeded with: ( See text of account 44).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) A company shall include in this account all material losses constituting extraordinary items. (See Regulations, subsections 10(2) and (4)).
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of extraordinary deductions to be included in the account: ( See Regulations, section 14) (a) loss on an extraordinary retirement of depreciable plant: ( See Regulations, section 40); (b) loss on sale or retirement of depreciable Other Plant: ( See Regulations, section 43); (c) loss on sale or retirement of land: ( See Regulations, section 44); (d) loss on sale of assets included in Sinking Funds or Miscellaneous Special Funds: ( See Regulations, section 62); (e) loss on sale of Temporary Cash Investments: ( See Regulations, section 64); (f) reduction in the value of Temporary Cash Investments: ( See Regulations, section 65); (g) loss on sale of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 66); (h) reduction in the value of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 67); (i) loss on redemption of long term debt: ( See Regulations, section 73); (j) loss on reacquisition of long term debt: ( See Regulations, section 73); and (k) payments for options to purchase land for use in contemplated projects not proceeded with: ( See text of account 44).
Oil Pipeline Uniform Accounting Regulations — (a)
(a) loss on an extraordinary retirement of depreciable plant: ( See Regulations, section 40);
Oil Pipeline Uniform Accounting Regulations — (b)
(b) loss on sale or retirement of depreciable Other Plant: ( See Regulations, section 43);
Oil Pipeline Uniform Accounting Regulations — (c)
(c) loss on sale or retirement of land: ( See Regulations, section 44);
Oil Pipeline Uniform Accounting Regulations — (d)
(d) loss on sale of assets included in Sinking Funds or Miscellaneous Special Funds: ( See Regulations, section 62);
Oil Pipeline Uniform Accounting Regulations — (e)
(e) loss on sale of Temporary Cash Investments: ( See Regulations, section 64);
Oil Pipeline Uniform Accounting Regulations — (f)
(f) reduction in the value of Temporary Cash Investments: ( See Regulations, section 65);
Oil Pipeline Uniform Accounting Regulations — (g)
(g) loss on sale of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 66);
Oil Pipeline Uniform Accounting Regulations — (h)
(h) reduction in the value of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 67);
Oil Pipeline Uniform Accounting Regulations — (i)
(i) loss on redemption of long term debt: ( See Regulations, section 73);
Oil Pipeline Uniform Accounting Regulations — (j)
(j) loss on reacquisition of long term debt: ( See Regulations, section 73); and
Oil Pipeline Uniform Accounting Regulations — (k)
(k) payments for options to purchase land for use in contemplated projects not proceeded with: ( See text of account 44).
Oil Pipeline Uniform Accounting Regulations — 423
423 Amortization (1) This account shall include (a) debits for the amortization of plant included in (i) account 30 (Transportation Plant), and (ii) account 38 (Transportation Plant Leased to Others), if a change from depreciation accounting to amortization accounting has been approved by the Commission: ( See Regulations, section 60); and (b) debits for the amortization of Improvements to Leased Facilities: ( See text of account 36). (2) Subsidiary records shall be maintained to show separately the amortization expense for each (a) group of plant accounts; (b) plant account; or (c) group of assets within a plant account that perform similar functions.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) debits for the amortization of plant included in (i) account 30 (Transportation Plant), and (ii) account 38 (Transportation Plant Leased to Others), if a change from depreciation accounting to amortization accounting has been approved by the Commission: ( See Regulations, section 60); and (b) debits for the amortization of Improvements to Leased Facilities: ( See text of account 36).
Oil Pipeline Uniform Accounting Regulations — (a)
(a) debits for the amortization of plant included in (i) account 30 (Transportation Plant), and (ii) account 38 (Transportation Plant Leased to Others),
Oil Pipeline Uniform Accounting Regulations — (i)
(i) account 30 (Transportation Plant), and
Oil Pipeline Uniform Accounting Regulations — (ii)
(ii) account 38 (Transportation Plant Leased to Others),
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
if a change from depreciation accounting to amortization accounting has been approved by the Commission: ( See Regulations, section 60); and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) debits for the amortization of Improvements to Leased Facilities: ( See text of account 36).
Oil Pipeline Uniform Accounting Regulations — (2)
(2) Subsidiary records shall be maintained to show separately the amortization expense for each (a) group of plant accounts; (b) plant account; or (c) group of assets within a plant account that perform similar functions.
Oil Pipeline Uniform Accounting Regulations — (c)
(c) group of assets within a plant account that perform similar functions.
Oil Pipeline Uniform Accounting Regulations — 425
425 Income Transferred to Other Companies (1) This account shall include the whole or any portion of income of a company where that income is payable to another company under the terms of an agreement or contract that contains no obligation for reimbursement by that other company to the accounting company. (2) In determining the amount payable by an accounting company under subsection (1), consideration shall be given to revenues and expenses and other items of income or deduction that affect that amount.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the whole or any portion of income of a company where that income is payable to another company under the terms of an agreement or contract that contains no obligation for reimbursement by that other company to the accounting company.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) In determining the amount payable by an accounting company under subsection (1), consideration shall be given to revenues and expenses and other items of income or deduction that affect that amount.
Oil Pipeline Uniform Accounting Regulations — 1
1 The total of the balances in the operating revenue accounts shall equal the balance in account 401 (Operating Revenue).
Oil Pipeline Uniform Accounting Regulations — 2
2 The following account text instructions are given in detail only for the accounts in the gathering lines group.
Oil Pipeline Uniform Accounting Regulations — 501
501 Transportation Revenue This account shall include revenue from the transportation of oil and oil products.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include revenue from the transportation of oil and oil products.
Oil Pipeline Uniform Accounting Regulations — 502
502 Storage and Demurrage Revenue This account shall include revenue obtained from the storage of oil on the basis of tariff charges and demurrage charges incident to the failure of consignees to receive shipments promptly.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include revenue obtained from the storage of oil on the basis of tariff charges and demurrage charges incident to the failure of consignees to receive shipments promptly.
Oil Pipeline Uniform Accounting Regulations — 503
503 Rent Revenue This account shall include rent revenues from the use by others of assets included in account 30 (Transportation Plant) and in account 38 (Transportation Plant Leased to Others).
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include rent revenues from the use by others of assets included in account 30 (Transportation Plant) and in account 38 (Transportation Plant Leased to Others).
Oil Pipeline Uniform Accounting Regulations — 504
504 Miscellaneous Operating Revenue This account shall include miscellaneous operating revenue not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include miscellaneous operating revenue not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — 505
505 Allowance Oil Revenue This account shall include revenue earned as a result of the company’s tariff relating to oil allowances covering loss due to shrinkage and other causes: ( See Regulations, section 81).
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include revenue earned as a result of the company’s tariff relating to oil allowances covering loss due to shrinkage and other causes: ( See Regulations, section 81).
Oil Pipeline Uniform Accounting Regulations — 506
506 Receiving and Delivery Revenue This account shall include revenue earned on the basis of tariff charges for receiving, delivering, unloading and loading at the company’s receiving and delivery facilities.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include revenue earned on the basis of tariff charges for receiving, delivering, unloading and loading at the company’s receiving and delivery facilities.
Oil Pipeline Uniform Accounting Regulations — 551
551 Transportation Revenue For the text of this account, see account 501.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 501.
Oil Pipeline Uniform Accounting Regulations — 552
552 Storage and Demurrage Revenue For the text of this account, see account 502.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 502.
Oil Pipeline Uniform Accounting Regulations — 553
553 Rent Revenue For the text of this account, see account 503.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 503.
Oil Pipeline Uniform Accounting Regulations — 554
554 Miscellaneous Operating Revenue For the text of this account, see account 504.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 504.
Oil Pipeline Uniform Accounting Regulations — 555
555 Allowance Oil Revenue For the text of this account, see account 505.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 505.
Oil Pipeline Uniform Accounting Regulations — 556
556 Receiving and Delivery Revenue For the text of this account, see account 506.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 506.
Oil Pipeline Uniform Accounting Regulations — 1
1 The total of the balances in the operating expense accounts shall equal the balance in income account 411 (Operating Expenses).
Oil Pipeline Uniform Accounting Regulations — 610
610 Maintenance This account shall include the total of the balances recorded in accounts 610-1 to 610-7.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the total of the balances recorded in accounts 610-1 to 610-7.
Oil Pipeline Uniform Accounting Regulations — 610-1
610-1 Salaries and Wages This account shall include the salaries and wages, including holiday and sick leave pay, for personnel directly engaged in the maintenance of transportation plant.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the salaries and wages, including holiday and sick leave pay, for personnel directly engaged in the maintenance of transportation plant.
Oil Pipeline Uniform Accounting Regulations — 610-3
610-3 Materials and Supplies (1) This account shall include the cost of materials and supplies used in the maintenance of transportation plant. (2) The salvage value of materials recovered in maintenance work shall be credited to this account.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of materials and supplies used in the maintenance of transportation plant.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The salvage value of materials recovered in maintenance work shall be credited to this account.
Oil Pipeline Uniform Accounting Regulations — 610-4
610-4 Outside Services (1) This account shall include the cost of maintenance services provided by persons other than company employees, under contract, agreement or other arrangement. (2) The cost of services performed by affiliated companies shall be segregated within this account.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of maintenance services provided by persons other than company employees, under contract, agreement or other arrangement.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The cost of services performed by affiliated companies shall be segregated within this account.
Oil Pipeline Uniform Accounting Regulations — 610-5
610-5 Other Expenses This account shall include maintenance expenses not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include maintenance expenses not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — 610-7
610-7 Equalization — Plant This account shall include the difference between actual and budgeted maintenance expenses: ( See Regulations, section 47).
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the difference between actual and budgeted maintenance expenses: ( See Regulations, section 47).
Oil Pipeline Uniform Accounting Regulations — 620
620 Transportation This account shall include the total of the balances recorded in accounts 620-1 to 620-8.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the total of the balances recorded in accounts 620-1 to 620-8.
Oil Pipeline Uniform Accounting Regulations — 620-1
620-1 Salaries and Wages This account shall include the salaries and wages, including holiday and sick leave pay, for employees of the company directly engaged in transportation operations.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the salaries and wages, including holiday and sick leave pay, for employees of the company directly engaged in transportation operations.
Oil Pipeline Uniform Accounting Regulations — 620-2
620-2 Operating Fuel and Power This account shall include (a) the cost of fuel and power consumed in operations; and (b) the cost of normal utilities services where the cost is directly attributable to operations.
Oil Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) the cost of fuel and power consumed in operations; and (b) the cost of normal utilities services where the cost is directly attributable to operations.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) the cost of fuel and power consumed in operations; and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) the cost of normal utilities services where the cost is directly attributable to operations.
Oil Pipeline Uniform Accounting Regulations — 620-3
620-3 Materials and Supplies This account shall include the cost of materials and supplies consumed in transportation operations.