GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — 216
216 Excess of Appraised Value of Plant Over Depreciated Cost (1) This account shall be credited with the increase in value of fixed assets as a result of an appraisal, where the appraisal is associated with (a) an actual purchase and sale of fixed assets, as in the acquisition of an affiliated company; (b) a reorganization of the accounting company; or (c) a substantial issue of securities, whether equity shares or otherwise. (2) The use of this account and the disposition of any amounts included herein shall be subject to the prior approval of the Commission.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with the increase in value of fixed assets as a result of an appraisal, where the appraisal is associated with (a) an actual purchase and sale of fixed assets, as in the acquisition of an affiliated company; (b) a reorganization of the accounting company; or (c) a substantial issue of securities, whether equity shares or otherwise.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) an actual purchase and sale of fixed assets, as in the acquisition of an affiliated company;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) a reorganization of the accounting company; or
Gas Pipeline Uniform Accounting Regulations — (c)
(c) a substantial issue of securities, whether equity shares or otherwise.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The use of this account and the disposition of any amounts included herein shall be subject to the prior approval of the Commission.
Gas Pipeline Uniform Accounting Regulations — 220
220 Long-term Debt (1) This account shall include (a) the total par value of unmatured debt maturing more than one year from the date of the balance sheet, where such debt is issued and not retired or cancelled; and (b) the total par value of similar unmatured debt of other companies, the payment of which debt has been assumed by the company. (2) The amounts in this account shall be divided to show the par value of (a) certificates or other evidences of long-term debt, pledged and unpledged, held in the company’s treasury by its agents or trustees or otherwise subject to its control; and (b) certificates or other evidences of long-term debt issued and outstanding, and not held by the company, its agents or trustees, or subject to its control. (3) The amounts included in this account shall be further divided to show the amount of each of the following classes of long-term debt: (a) mortgage bonds — bonds secured by lien on physical property and not included in any other subdivisions of this account; (b) collateral trust bonds — bonds and notes secured by a lien on securities or other negotiable paper, and stock trust certificates that are similar in character to collateral trust bonds; (c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payments of interest only if the interest is earned; (d) convertible bonds — bonds that may be converted into capital stock of the company, according to the agreement under which they are issued; and (e) miscellaneous obligations — all other long-term debt obligations maturing more than one year from the date of the balance sheet. (4) Each of the classes listed in subsection (3) shall be divided into subclasses according to (a) differences in security given therefor; (b) rates of interest; (c) interest dates; and (d) dates of maturity. (5) Long term debt securities are considered to be issued when they have been sold to a bona fide purchaser for valuable consideration and when the purchaser holds them free from all control by the accounting company. (6) All long-term debt securities that are issued and not reacquired and are held by or for the company are considered to be outstanding. (7) Long-term debt that is to be repaid in a foreign currency shall be included in this account in accordance with generally accepted accounting practice.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the total par value of unmatured debt maturing more than one year from the date of the balance sheet, where such debt is issued and not retired or cancelled; and (b) the total par value of similar unmatured debt of other companies, the payment of which debt has been assumed by the company.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the total par value of unmatured debt maturing more than one year from the date of the balance sheet, where such debt is issued and not retired or cancelled; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the total par value of similar unmatured debt of other companies, the payment of which debt has been assumed by the company.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The amounts in this account shall be divided to show the par value of (a) certificates or other evidences of long-term debt, pledged and unpledged, held in the company’s treasury by its agents or trustees or otherwise subject to its control; and (b) certificates or other evidences of long-term debt issued and outstanding, and not held by the company, its agents or trustees, or subject to its control.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) certificates or other evidences of long-term debt, pledged and unpledged, held in the company’s treasury by its agents or trustees or otherwise subject to its control; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) certificates or other evidences of long-term debt issued and outstanding, and not held by the company, its agents or trustees, or subject to its control.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) The amounts included in this account shall be further divided to show the amount of each of the following classes of long-term debt: (a) mortgage bonds — bonds secured by lien on physical property and not included in any other subdivisions of this account; (b) collateral trust bonds — bonds and notes secured by a lien on securities or other negotiable paper, and stock trust certificates that are similar in character to collateral trust bonds; (c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payments of interest only if the interest is earned; (d) convertible bonds — bonds that may be converted into capital stock of the company, according to the agreement under which they are issued; and (e) miscellaneous obligations — all other long-term debt obligations maturing more than one year from the date of the balance sheet.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) mortgage bonds — bonds secured by lien on physical property and not included in any other subdivisions of this account;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) collateral trust bonds — bonds and notes secured by a lien on securities or other negotiable paper, and stock trust certificates that are similar in character to collateral trust bonds;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payments of interest only if the interest is earned;
Gas Pipeline Uniform Accounting Regulations — (d)
(d) convertible bonds — bonds that may be converted into capital stock of the company, according to the agreement under which they are issued; and
Gas Pipeline Uniform Accounting Regulations — (e)
(e) miscellaneous obligations — all other long-term debt obligations maturing more than one year from the date of the balance sheet.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Each of the classes listed in subsection (3) shall be divided into subclasses according to (a) differences in security given therefor; (b) rates of interest; (c) interest dates; and (d) dates of maturity.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) differences in security given therefor;
Gas Pipeline Uniform Accounting Regulations — (5)
(5) Long term debt securities are considered to be issued when they have been sold to a bona fide purchaser for valuable consideration and when the purchaser holds them free from all control by the accounting company.
Gas Pipeline Uniform Accounting Regulations — (6)
(6) All long-term debt securities that are issued and not reacquired and are held by or for the company are considered to be outstanding.
Gas Pipeline Uniform Accounting Regulations — (7)
(7) Long-term debt that is to be repaid in a foreign currency shall be included in this account in accordance with generally accepted accounting practice.
Gas Pipeline Uniform Accounting Regulations — 221
221 Company Long-term Debt Owned (1) This account shall include the par value of long-term debt actually issued or assumed by a company and reacquired by it and not retired or cancelled, but shall not include long-term debt held in sinking funds or miscellaneous special funds. ( See section 74 of these Regulations) (2) Where the long-term debt referred to in subsection (1) is to be repaid in a foreign currency, for purposes of that subsection par value means the par value in the foreign currency converted to the Canadian dollar equivalent. (3) This account shall show (a) total par value unpledged; and (b) total par value pledged.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the par value of long-term debt actually issued or assumed by a company and reacquired by it and not retired or cancelled, but shall not include long-term debt held in sinking funds or miscellaneous special funds. ( See section 74 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where the long-term debt referred to in subsection (1) is to be repaid in a foreign currency, for purposes of that subsection par value means the par value in the foreign currency converted to the Canadian dollar equivalent.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) This account shall show (a) total par value unpledged; and (b) total par value pledged.
Gas Pipeline Uniform Accounting Regulations — 248
248 Advances from Affiliated Companies (1) This account shall include all amounts owed to affiliated companies and not subject to settlement within one year and, without limiting the generality of the foregoing, shall include (a) the par value of bonds, debentures and long-term notes payable and issued to affiliated companies; (b) the par value of non-negotiable notes issued to affiliated companies; (c) the par value of matured long-term bonds, debentures or notes payable where such bonds, debentures or notes of the company are held by affiliated companies, where there is no agreement for an extension as to time of payment but the collection of the principal is not enforced; (d) credit balances in open accounts with affiliated companies, other than credit balances in current accounts; and (e) interest accrued on any of the items referred to in paragraphs (a) to (d) when the interest is not subject to current settlement. (2) Separate subaccounts shall be kept for each of the items listed in subsection (1). ( See section 80 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include all amounts owed to affiliated companies and not subject to settlement within one year and, without limiting the generality of the foregoing, shall include (a) the par value of bonds, debentures and long-term notes payable and issued to affiliated companies; (b) the par value of non-negotiable notes issued to affiliated companies; (c) the par value of matured long-term bonds, debentures or notes payable where such bonds, debentures or notes of the company are held by affiliated companies, where there is no agreement for an extension as to time of payment but the collection of the principal is not enforced; (d) credit balances in open accounts with affiliated companies, other than credit balances in current accounts; and (e) interest accrued on any of the items referred to in paragraphs (a) to (d) when the interest is not subject to current settlement.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the par value of bonds, debentures and long-term notes payable and issued to affiliated companies;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the par value of non-negotiable notes issued to affiliated companies;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) the par value of matured long-term bonds, debentures or notes payable where such bonds, debentures or notes of the company are held by affiliated companies, where there is no agreement for an extension as to time of payment but the collection of the principal is not enforced;
Gas Pipeline Uniform Accounting Regulations — (d)
(d) credit balances in open accounts with affiliated companies, other than credit balances in current accounts; and
Gas Pipeline Uniform Accounting Regulations — (e)
(e) interest accrued on any of the items referred to in paragraphs (a) to (d) when the interest is not subject to current settlement.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Separate subaccounts shall be kept for each of the items listed in subsection (1). ( See section 80 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 249
249 Other Long-term Debt This account shall include amounts payable more than one year from the date of the balance sheet where such amounts have not been provided for elsewhere and loans payable authorized by subsection 76(2) to be included in this account.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include amounts payable more than one year from the date of the balance sheet where such amounts have not been provided for elsewhere and loans payable authorized by subsection 76(2) to be included in this account.
Gas Pipeline Uniform Accounting Regulations — 250
250 Loans and Notes Payable (1) This account shall include the balances representing a company’s outstanding obligations in the form of loans and notes payable or other similar evidences of indebtedness payable on demand or within a time not exceeding one year from the date of the balance sheet. (2) This account shall be maintained in such form as to show separately the amounts of indebtedness secured by collateral.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the balances representing a company’s outstanding obligations in the form of loans and notes payable or other similar evidences of indebtedness payable on demand or within a time not exceeding one year from the date of the balance sheet.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained in such form as to show separately the amounts of indebtedness secured by collateral.
Gas Pipeline Uniform Accounting Regulations — 251
251 Accounts Payable and Accrued (1) This account shall include (a) the amount of vouchers and payrolls or accounts unpaid on the date of the balance sheet; (b) outstanding drafts drawn by agents; (c) unpaid rents under leases or agreements; (d) taxes collected from employees and others for the account of taxing agencies; and (e) other items of the nature of demand liabilities not included in account 250 (Loans and Notes Payable), account 252 (Accounts Payable — Affiliated Companies), account 257 (Interest Payable and Accrued) and account 259 (Other Current Liabilities). (2) This account shall also include a company’s estimated accrued liabilities with respect to accounts payable. ( See sections 77 and 78 of these Regulations) (3) A company’s estimates of liabilities for injuries to persons and for loss and damage claims shall not be included in this account but shall be credited to account 259 (Other Current Liabilities) or account 279 (Other Deferred Credits), as applicable.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the amount of vouchers and payrolls or accounts unpaid on the date of the balance sheet; (b) outstanding drafts drawn by agents; (c) unpaid rents under leases or agreements; (d) taxes collected from employees and others for the account of taxing agencies; and (e) other items of the nature of demand liabilities not included in account 250 (Loans and Notes Payable), account 252 (Accounts Payable — Affiliated Companies), account 257 (Interest Payable and Accrued) and account 259 (Other Current Liabilities).
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the amount of vouchers and payrolls or accounts unpaid on the date of the balance sheet;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) unpaid rents under leases or agreements;
Gas Pipeline Uniform Accounting Regulations — (d)
(d) taxes collected from employees and others for the account of taxing agencies; and
Gas Pipeline Uniform Accounting Regulations — (e)
(e) other items of the nature of demand liabilities not included in account 250 (Loans and Notes Payable), account 252 (Accounts Payable — Affiliated Companies), account 257 (Interest Payable and Accrued) and account 259 (Other Current Liabilities).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall also include a company’s estimated accrued liabilities with respect to accounts payable. ( See sections 77 and 78 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (3)
(3) A company’s estimates of liabilities for injuries to persons and for loss and damage claims shall not be included in this account but shall be credited to account 259 (Other Current Liabilities) or account 279 (Other Deferred Credits), as applicable.
Gas Pipeline Uniform Accounting Regulations — 252
252 Accounts Payable — Affiliated Companies This account shall include all amounts owed to affiliated companies and subject to settlement within one year from the date of the balance sheet and, without limiting the generality of the foregoing, shall include (a) notes; (b) advances; (c) credit balances and open accounts; (d) long-term debt due within one year; (e) joint revenue payable; (f) interest on any of the above; (g) dividends; and (h) miscellaneous amounts.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include all amounts owed to affiliated companies and subject to settlement within one year from the date of the balance sheet and, without limiting the generality of the foregoing, shall include (a) notes; (b) advances; (c) credit balances and open accounts; (d) long-term debt due within one year; (e) joint revenue payable; (f) interest on any of the above; (g) dividends; and (h) miscellaneous amounts.
Gas Pipeline Uniform Accounting Regulations — 253
253 Dividends Payable This account shall include dividends declared on capital stock and not yet paid by a company other than dividends payable to affiliated companies and recorded in account 252.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include dividends declared on capital stock and not yet paid by a company other than dividends payable to affiliated companies and recorded in account 252.
Gas Pipeline Uniform Accounting Regulations — 254
254 Customers’ Security Deposits This account shall include all amounts deposited with a company by customers as security for payment of debts.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include all amounts deposited with a company by customers as security for payment of debts.
Gas Pipeline Uniform Accounting Regulations — 256
256 Taxes Accrued (1) This account shall be credited with the accruals of all taxes that are currently payable to federal, provincial or other governmental authorities. (2) The accruals referred to in subsection (1) may be based upon estimates, provided that the estimates shall be adjusted to reflect in this account at all times the estimates of the company as to its unpaid liability for each of the several classes of taxes that has not been finally settled. (3) All tax payments for which accruals have been made shall be debited to this account. (4) The records supporting the entries in this account shall be kept to show separately, by classes of taxes, the amount of the tax accruals for the current year and the adjustments of accruals for prior years.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with the accruals of all taxes that are currently payable to federal, provincial or other governmental authorities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The accruals referred to in subsection (1) may be based upon estimates, provided that the estimates shall be adjusted to reflect in this account at all times the estimates of the company as to its unpaid liability for each of the several classes of taxes that has not been finally settled.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) All tax payments for which accruals have been made shall be debited to this account.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) The records supporting the entries in this account shall be kept to show separately, by classes of taxes, the amount of the tax accruals for the current year and the adjustments of accruals for prior years.
Gas Pipeline Uniform Accounting Regulations — 257
257 Interest Payable and Accrued This account shall be credited with interest due or accrued on (a) notes payable, (b) bank overdrafts and loans, and (c) long-term debt and other obligations, other than such interest payable to affiliated companies.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall be credited with interest due or accrued on (a) notes payable, (b) bank overdrafts and loans, and (c) long-term debt and other obligations, other than such interest payable to affiliated companies.
Gas Pipeline Uniform Accounting Regulations — (c)
(c) long-term debt and other obligations,
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
other than such interest payable to affiliated companies.
Gas Pipeline Uniform Accounting Regulations — 258
258 Long-term Debt Due Within One Year This account shall include (a) the amount of long-term debt and any premiums thereon that will become payable within one year from the date of the balance sheet, (b) the amount of matured and unpaid long-term debt and any premiums thereon for which there has been no specific agreement for extension of the time of payment, and (c) the amount of long-term debt called for redemption but not presented to the company or its agents for payment, other than long-term debt payable to affiliated companies.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) the amount of long-term debt and any premiums thereon that will become payable within one year from the date of the balance sheet, (b) the amount of matured and unpaid long-term debt and any premiums thereon for which there has been no specific agreement for extension of the time of payment, and (c) the amount of long-term debt called for redemption but not presented to the company or its agents for payment, other than long-term debt payable to affiliated companies.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the amount of long-term debt and any premiums thereon that will become payable within one year from the date of the balance sheet,
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the amount of matured and unpaid long-term debt and any premiums thereon for which there has been no specific agreement for extension of the time of payment, and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) the amount of long-term debt called for redemption but not presented to the company or its agents for payment,
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
other than long-term debt payable to affiliated companies.