GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Communication to be included . ( See section 14 of these Regulations) Direct supervision Operating radio equipment, microwave equipment and power generators Inspecting, testing, cleaning and lubricating equipment Inspecting and cleaning buildings and other structures Refuelling fuel tanks at station sites Patrolling lines Cutting grass and weeds, clearing brush, fallen trees and other debris, removing snow from access roads, station sites and structures Supplies such as lubricants, wiping rags, charts, chemicals, hand tools, testing and other general equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, first aid supplies, radio tubes and crystals, landscaping supplies, light, heat, water, telephone, telegraph, rents, employee travelling and subsistence, employee housing Transferring mobile radios between vehicles Changing locations of communication equipment not in connection with maintenance or construction
Gas Pipeline Uniform Accounting Regulations — 685
685 System Operation and Engineering (1) This account shall include the cost of labour, supplies and expenses incurred at the general offices of the company for the operation and engineering of the pipeline system. (2) Representative List of Items of System Operation and Engineering to be included . ( See section 14 of these Regulations) Salaries and wages of superintendents, engineers, clerks, stenographers and other employees of the general operating and engineering departments Travelling, subsistence, automotive and incidental expenses of employees Office supplies and expenses such as stationery, printing, postage, maps, drawings, telephone, telegraph, light, heat, water Rents, janitor services and supplies, maintenance of office building and office equipment
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred at the general offices of the company for the operation and engineering of the pipeline system.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of System Operation and Engineering to be included . ( See section 14 of these Regulations) Salaries and wages of superintendents, engineers, clerks, stenographers and other employees of the general operating and engineering departments Travelling, subsistence, automotive and incidental expenses of employees Office supplies and expenses such as stationery, printing, postage, maps, drawings, telephone, telegraph, light, heat, water Rents, janitor services and supplies, maintenance of office building and office equipment
Gas Pipeline Uniform Accounting Regulations — 688
688 Other General Operations This account shall include the cost of labour, supplies and expenses that are incurred in the general operation of the pipeline system facilities and that are not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of labour, supplies and expenses that are incurred in the general operation of the pipeline system facilities and that are not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 689
689 General Operations Transferred ( Credit ) This account shall be credited with the costs of general operations transferred to other accounts, such as costs transferred to overhead charged to construction.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall be credited with the costs of general operations transferred to other accounts, such as costs transferred to overhead charged to construction.
Gas Pipeline Uniform Accounting Regulations — 721
721 Administrative Expense (1) This account shall include the cost of salaries, supplies and expenses incurred in the general administration of the company where such costs are assignable to specific executive, administrative and general departments and are not chargeable to any other of the operating service functions listed in paragraphs 12(4) (a) to (f) inclusive. (2) Representative List of Items of Administrative Expense to be included . ( See section 14 of these Regulations) Salaries and wages of officers, executives and other employees Expenses of officers, executives and other employees such as travelling and subsistence, automotive, club and professional dues and expenses, and other incidental expenses Office supplies and expenses such as stationery, printing, postage, maps, drawings, telephone, telegraph, light, heat, water Rents, janitor services and supplies, maintenance of office building and office equipment
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of salaries, supplies and expenses incurred in the general administration of the company where such costs are assignable to specific executive, administrative and general departments and are not chargeable to any other of the operating service functions listed in paragraphs 12(4) (a) to (f) inclusive.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Administrative Expense to be included . ( See section 14 of these Regulations) Salaries and wages of officers, executives and other employees Expenses of officers, executives and other employees such as travelling and subsistence, automotive, club and professional dues and expenses, and other incidental expenses Office supplies and expenses such as stationery, printing, postage, maps, drawings, telephone, telegraph, light, heat, water Rents, janitor services and supplies, maintenance of office building and office equipment
Gas Pipeline Uniform Accounting Regulations — 722
722 Special Services (1) This account shall include the fees and expenses of professional consultants and others for general services not applicable to any other particular operating functions. ( See subsection 12(3) of these Regulations) (2) Representative List of Items of Special Services to be included . ( See section 14 of these Regulations) Fees and expenses of auditors, accountants, appraisers, engineering consultants, management consultants, legal consultants, public relations and labour consultants Fees and expenses paid under contracts for general management services Pay and expenses of persons engaged for a special administrative or general purpose where the person so engaged is not considered an employee of the company
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the fees and expenses of professional consultants and others for general services not applicable to any other particular operating functions. ( See subsection 12(3) of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Special Services to be included . ( See section 14 of these Regulations) Fees and expenses of auditors, accountants, appraisers, engineering consultants, management consultants, legal consultants, public relations and labour consultants Fees and expenses paid under contracts for general management services Pay and expenses of persons engaged for a special administrative or general purpose where the person so engaged is not considered an employee of the company
Gas Pipeline Uniform Accounting Regulations — 723
723 Insurance (1) This account shall include the premium payable to insurance companies against any loss that may be sustained by the company. (2) Where the company provides self-insurance, the reserve accruals shall be debited to this account and concurrently credited to account 290 (Insurance Reserves). ( See sections 21 and 61 of these Regulations) (3) Representative List of Items of Insurance to be included . ( See section 14 of these Regulations) Fire, storm, burglary, boiler explosion, lightning, riot and fidelity Public liability, casualty, property damage and employee liability
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the premium payable to insurance companies against any loss that may be sustained by the company.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where the company provides self-insurance, the reserve accruals shall be debited to this account and concurrently credited to account 290 (Insurance Reserves). ( See sections 21 and 61 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Representative List of Items of Insurance to be included . ( See section 14 of these Regulations) Fire, storm, burglary, boiler explosion, lightning, riot and fidelity Public liability, casualty, property damage and employee liability
Gas Pipeline Uniform Accounting Regulations — 724
724 Injuries and Damages (1) This account shall include all expenses, including losses not recovered by insurance but excluding law expenses incurred in the settlement of injury and damage claims. (2) Representative List of Items of Injuries and Damages to be included . ( See section 14 of these Regulations) Losses not covered by insurance on account of injuries to employees or others and damages to property of others Fees and expenses of claims of outside investigators and adjusters Payments of awards to claimants for court costs and legal services Medical and hospital services and other expenses of claimants
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include all expenses, including losses not recovered by insurance but excluding law expenses incurred in the settlement of injury and damage claims.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Injuries and Damages to be included . ( See section 14 of these Regulations) Losses not covered by insurance on account of injuries to employees or others and damages to property of others Fees and expenses of claims of outside investigators and adjusters Payments of awards to claimants for court costs and legal services Medical and hospital services and other expenses of claimants
Gas Pipeline Uniform Accounting Regulations — 725
725 Employee Benefits (1) This account shall include (a) payments or contributions to provide pension in respect of past or current services of employees; (b) salaries or wages paid to employees disabled by injuries after the employees have been off duty for a reasonable length of time; (c) amounts paid or contributed for the relief or welfare of employees, including any expenses related thereto; and (d) premiums for group, life, medical, hospital, accident and sickness insurance. (2) Where the company has instituted a pension fund, trust fund or welfare fund, the contributions shall be debited to this account and transferred to such pension, trust or welfare fund. (3) Where the company does not institute a pension or trust fund but makes provision for a reserve against pension or welfare, the reserve accrual shall be debited to this account and concurrently credited to account 291 (Welfare and Pension Reserves). (4) Representative List of Items of Employee Benefits to be included . ( See section 14 of these Regulations) Payments to or on behalf of employees or pensioners, and to pension funds or to insurance companies for pension purposes Payments for group and life insurance premiums Payments for medical, hospital and other accident and sickness expenses, either directly or to insurance companies or others Payments to employees disabled by accident or sickness when off duty for a reasonable length of time Savings plan contributions Expenses in connection with educational, recreational and social activities for the benefit of employees
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) payments or contributions to provide pension in respect of past or current services of employees; (b) salaries or wages paid to employees disabled by injuries after the employees have been off duty for a reasonable length of time; (c) amounts paid or contributed for the relief or welfare of employees, including any expenses related thereto; and (d) premiums for group, life, medical, hospital, accident and sickness insurance.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) payments or contributions to provide pension in respect of past or current services of employees;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) salaries or wages paid to employees disabled by injuries after the employees have been off duty for a reasonable length of time;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) amounts paid or contributed for the relief or welfare of employees, including any expenses related thereto; and
Gas Pipeline Uniform Accounting Regulations — (d)
(d) premiums for group, life, medical, hospital, accident and sickness insurance.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where the company has instituted a pension fund, trust fund or welfare fund, the contributions shall be debited to this account and transferred to such pension, trust or welfare fund.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Where the company does not institute a pension or trust fund but makes provision for a reserve against pension or welfare, the reserve accrual shall be debited to this account and concurrently credited to account 291 (Welfare and Pension Reserves).
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Representative List of Items of Employee Benefits to be included . ( See section 14 of these Regulations) Payments to or on behalf of employees or pensioners, and to pension funds or to insurance companies for pension purposes Payments for group and life insurance premiums Payments for medical, hospital and other accident and sickness expenses, either directly or to insurance companies or others Payments to employees disabled by accident or sickness when off duty for a reasonable length of time Savings plan contributions Expenses in connection with educational, recreational and social activities for the benefit of employees
Gas Pipeline Uniform Accounting Regulations — 728
728 Other General Expense (1) This account shall include expenses that are incurred in connection with the general management of the company and that are not provided for elsewhere. (2) Representative List of Items of Other General Expense to be included . ( See section 14 of these Regulations) Industry association dues for company memberships Contributions for conventions and meetings of the industry Contributions to the experimental and research work of the industry, including scholarships and similar grants Trustee, registrar, and transfer agents, fees and expenses and other fiscal or corporate expenses Stockholders’ meeting expenses Publishing and printing annual reports Advertising and promotion Donations Bad Debts
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include expenses that are incurred in connection with the general management of the company and that are not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Other General Expense to be included . ( See section 14 of these Regulations) Industry association dues for company memberships Contributions for conventions and meetings of the industry Contributions to the experimental and research work of the industry, including scholarships and similar grants Trustee, registrar, and transfer agents, fees and expenses and other fiscal or corporate expenses Stockholders’ meeting expenses Publishing and printing annual reports Advertising and promotion Donations Bad Debts
Gas Pipeline Uniform Accounting Regulations — 729
729 Administrative and General Expense Transferred ( Credit ) (1) This account shall be credited with the amounts of administrative and general expenses that are allocated to other accounts or to overhead during construction. (2) The method and basis of allocation referred to in subsection (1) shall be maintained in subsidiary records.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with the amounts of administrative and general expenses that are allocated to other accounts or to overhead during construction.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The method and basis of allocation referred to in subsection (1) shall be maintained in subsidiary records.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) The total of the balances in the maintenance expense accounts shall be included in income account 302 (Maintenance Expenses).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where the same account title is used in more than one group of maintenance expense accounts, the account text instructions are given in detail for the accounts under the gathering group.
Gas Pipeline Uniform Accounting Regulations — 810
810 Supervision (1) This account shall include the cost of labour, supplies and expenses incurred at a division, district or similar field office in the general supervision of the maintenance of gathering system facilities. (2) Representative List of Items of Supervision to be included . ( See section 14 of these Regulations) Salaries and wages of superintendents, supervisors, engineers, clerks, stenographers and other office employees Travelling, subsistence, automotive and incidental expenses of employees Office supplies and expenses, such as stationery, postage, drawings, telephone, telegraph, light, heat and water Rents, janitor services and supplies, repairs of buildings and equipment
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred at a division, district or similar field office in the general supervision of the maintenance of gathering system facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Supervision to be included . ( See section 14 of these Regulations) Salaries and wages of superintendents, supervisors, engineers, clerks, stenographers and other office employees Travelling, subsistence, automotive and incidental expenses of employees Office supplies and expenses, such as stationery, postage, drawings, telephone, telegraph, light, heat and water Rents, janitor services and supplies, repairs of buildings and equipment
Gas Pipeline Uniform Accounting Regulations — 815
815 Pipeline (1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system pipeline and facilities. (2) Representative List of Items of Pipeline to be included . ( See section 14 of these Regulations) Direct supervision Repairs to and protection of right-of-way Repairs to access roads Repairs to fences, aerial markers, signs Repairs to river crossings, including bridges Repairs to valves, boxes, drips, scraper traps, chemical injectors, dehydrators, cathodic protection equipment Repairs to tools, testing equipment and other general equipment Repairs to buildings and other structures Repairs to pipe and fittings, renewing and replacing in kind less than a unit of line pipe Inspecting and testing after repairs have been made Repainting Materials and supplies used in repair work Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system pipeline and facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Pipeline to be included . ( See section 14 of these Regulations) Direct supervision Repairs to and protection of right-of-way Repairs to access roads Repairs to fences, aerial markers, signs Repairs to river crossings, including bridges Repairs to valves, boxes, drips, scraper traps, chemical injectors, dehydrators, cathodic protection equipment Repairs to tools, testing equipment and other general equipment Repairs to buildings and other structures Repairs to pipe and fittings, renewing and replacing in kind less than a unit of line pipe Inspecting and testing after repairs have been made Repainting Materials and supplies used in repair work Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence
Gas Pipeline Uniform Accounting Regulations — 816
816 Compressor (1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system compressor stations and facilities. (2) Representative List of Items of Compressor to be included . ( See section 14 of these Regulations) Direct supervision Repairs to compressor engines, generators and other equipment Repairs to tools, testing equipment and other general equipment Inspecting and testing after repairs have been made Repairs to station grounds, buildings and other structures Repairs to access roads Repairs to fences and signs Repainting Materials and supplies used in repair work Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system compressor stations and facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Compressor to be included . ( See section 14 of these Regulations) Direct supervision Repairs to compressor engines, generators and other equipment Repairs to tools, testing equipment and other general equipment Inspecting and testing after repairs have been made Repairs to station grounds, buildings and other structures Repairs to access roads Repairs to fences and signs Repainting Materials and supplies used in repair work Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence
Gas Pipeline Uniform Accounting Regulations — 817
817 Measuring and Regulating (1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system measuring and regulating stations and facilities. (2) Representative List of Items of Measuring and Regulating to be included . ( See section 14 of these Regulations) Direct supervision Repairs to measuring, regulating and other equipment Repairs to tools, testing equipment and other general equipment Inspecting and testing after repairs have been made Repairs to station grounds, buildings and other structures Repairs to access roads Repairs to fences and signs Repainting Materials and supplies used in repair work Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system measuring and regulating stations and facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Measuring and Regulating to be included . ( See section 14 of these Regulations) Direct supervision Repairs to measuring, regulating and other equipment Repairs to tools, testing equipment and other general equipment Inspecting and testing after repairs have been made Repairs to station grounds, buildings and other structures Repairs to access roads Repairs to fences and signs Repainting Materials and supplies used in repair work Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence