GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the cost of tools and other items of equipment that are used in the construction, operation or maintenance of the gas pipeline system and that are not included in account 485 (Heavy Work Equipment); (b) the cost of garage equipment; and (c) the cost of large equipment of a non-movable nature.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of tools and other items of equipment that are used in the construction, operation or maintenance of the gas pipeline system and that are not included in account 485 (Heavy Work Equipment);
Gas Pipeline Uniform Accounting Regulations — (c)
(c) the cost of large equipment of a non-movable nature.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Tools and Work Equipment to be included . ( See section 14 of these Regulations) Air drill Alcohol injector Anvil Barometer Battery Charger Bevelling machine Blasting machine Calorimeter Corrosion prevention equipment Crane Cutter Detector Dew point tester Dog house Drilling machine Engine Forge Gascope Generator Grinder Greasing tools and equipment Gun Hand truck Hoist Lathe Lawn mower Lifting magnet Manometer Milling machine Motor Pipe coating tester Pipe cutting and threading machine Pipe locator Pipe pusher Pipe threader Planer Pneumatic tool Pump Saw Surveying and levelling equipment Tool cabinet Tool kit Tool rack Vise Wheelbarrow Winch Wrench Work bench
Gas Pipeline Uniform Accounting Regulations — 488
488 Communication Structures and Equipment (1) This account shall include the cost of telegraph, telephone, radio and other communication structures and equipment used wholly or predominantly in the general operations of the company. (2) Representative List of Items of Communication Structures and Equipment to be included . ( See section 14 of these Regulations) Details are the same as for account 468(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of telegraph, telephone, radio and other communication structures and equipment used wholly or predominantly in the general operations of the company.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
Details are the same as for account 468(2).
Gas Pipeline Uniform Accounting Regulations — 489
489 Other Equipment This account shall include the cost of equipment used in gas pipeline operations not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of equipment used in gas pipeline operations not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 496
496 Unclassified Plant This account shall include the cost of gas plant in service pending analyses and distribution to the appropriate plant account.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of gas plant in service pending analyses and distribution to the appropriate plant account.
Gas Pipeline Uniform Accounting Regulations — 497
497 Allowance for Funds Used During Construction (1) A company shall not, without the approval of the Commission, charge an allowance for funds used during construction (in this section referred to as an “allowance”). (2) The rate used to determine the amount of an allowance shall be based on a reasonable allowance for the use of funds expended during the construction period, whether or not such funds have been borrowed. (3) Where an allowance is capitalized, the relevant amounts shall be debited to this account and concurrently credited to account 324 (Allowance for Funds Used During Construction (Credit)). (4) An allowance capitalized prior to the coming into force of these Regulations shall be included in this account, except where it has been prorated over the appropriate plant accounts. (5) A company may, at its option, close out this account by prorating the allowance to the plant accounts ( See section 27 of these Regulations).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) A company shall not, without the approval of the Commission, charge an allowance for funds used during construction (in this section referred to as an “allowance”).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The rate used to determine the amount of an allowance shall be based on a reasonable allowance for the use of funds expended during the construction period, whether or not such funds have been borrowed.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Where an allowance is capitalized, the relevant amounts shall be debited to this account and concurrently credited to account 324 (Allowance for Funds Used During Construction (Credit)).
Gas Pipeline Uniform Accounting Regulations — (4)
(4) An allowance capitalized prior to the coming into force of these Regulations shall be included in this account, except where it has been prorated over the appropriate plant accounts.
Gas Pipeline Uniform Accounting Regulations — (5)
(5) A company may, at its option, close out this account by prorating the allowance to the plant accounts ( See section 27 of these Regulations).
Gas Pipeline Uniform Accounting Regulations — 498
498 Overhead Charged to Construction (1) This account shall include that portion of a company’s overhead expenditure that is attributable to the acquisition of plant, such portion being calculated on the basis of actual costs equitably allocated to each job or unit. (2) A company may, at its option, close out this account by prorating the amounts recorded therein to the appropriate plant account. ( See section 26 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include that portion of a company’s overhead expenditure that is attributable to the acquisition of plant, such portion being calculated on the basis of actual costs equitably allocated to each job or unit.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) A company may, at its option, close out this account by prorating the amounts recorded therein to the appropriate plant account. ( See section 26 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
The total of the balances in the operating revenue accounts shall be included in income account 300 (Operating Revenue).
Gas Pipeline Uniform Accounting Regulations — 500
500 Canadian Sales This account shall include revenue from the sale of gas to utilities and other companies domiciled in Canada
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include revenue from the sale of gas to utilities and other companies domiciled in Canada
Gas Pipeline Uniform Accounting Regulations — 510
510 Foreign Sales This account shall include revenue from the sale of gas to utilities and other companies domiciled outside Canada.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include revenue from the sale of gas to utilities and other companies domiciled outside Canada.
Gas Pipeline Uniform Accounting Regulations — 529
529 Other Sales This account shall include revenue from the sale of gas not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include revenue from the sale of gas not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 550
550 Sales of Products Extracted from Gas (1) This account shall include revenues from the sale of natural gas, gasoline, butane, propane and other products extracted from gas. (2) This account shall be subdivided as follows: (a) natural gasoline sales; (b) butane sales; (c) propane sales; and (d) other extracted products sales.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include revenues from the sale of natural gas, gasoline, butane, propane and other products extracted from gas.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be subdivided as follows: (a) natural gasoline sales; (b) butane sales; (c) propane sales; and (d) other extracted products sales.
Gas Pipeline Uniform Accounting Regulations — 551
551 Revenue from Natural Gas Processed by Others This account shall include the revenue derived from royalties and permits or from any other basis of settlement arising from permission granted to others for the right to remove products from natural gas.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the revenue derived from royalties and permits or from any other basis of settlement arising from permission granted to others for the right to remove products from natural gas.
Gas Pipeline Uniform Accounting Regulations — 570
570 Transportation and Storage of Gas of Others This account shall include the revenue from transporting and storing non-owned gas in the company’s system.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the revenue from transporting and storing non-owned gas in the company’s system.
Gas Pipeline Uniform Accounting Regulations — 575
575 Rent from Gas Plant This account shall include rent revenues from the use by others of assets included in account 100 (Gas Plant in Service).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include rent revenues from the use by others of assets included in account 100 (Gas Plant in Service).
Gas Pipeline Uniform Accounting Regulations — 579
579 Miscellaneous Operating Revenue This account shall include (a) revenues earned in consideration of the performance of exchange gas services; and (b) other miscellaneous operating revenue not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) revenues earned in consideration of the performance of exchange gas services; and (b) other miscellaneous operating revenue not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) revenues earned in consideration of the performance of exchange gas services; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) other miscellaneous operating revenue not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) The total of the balances in the operating expense accounts is included in income account 301 (Operating Expenses).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where the same account title is used in more than one group of operating expense accounts, the account text instructions are given in detail for the accounts under the gathering group.
Gas Pipeline Uniform Accounting Regulations — 610
610 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 operation of the gathering system facilities. (2) Representative List of Items of Supervision to be included . ( See section 14 of these Regulations) Salaries and wages of superintendents, engineers, clerks, stenographers and other field office employees Travelling, subsistence, automotive and incidental expenses of employees Office supplies and expenses such as stationery, postage, maps, telephone, telegraph, light, heat, water Rents, janitor services and supplies, maintenance of office 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 operation of the 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, engineers, clerks, stenographers and other field office employees Travelling, subsistence, automotive and incidental expenses of employees Office supplies and expenses such as stationery, postage, maps, telephone, telegraph, light, heat, water Rents, janitor services and supplies, maintenance of office buildings and equipment
Gas Pipeline Uniform Accounting Regulations — 612
612 Gathering of Gas by Others This account shall include the cost of gathering charges paid to others where the charges are separate and not included as part of the delivered price of gas.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of gathering charges paid to others where the charges are separate and not included as part of the delivered price of gas.
Gas Pipeline Uniform Accounting Regulations — 615
615 Pipeline (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system pipeline facilities. (2) Representative List of Items of Pipeline to be included . ( See section 14 of these Regulations) Direct supervision Inspecting and lubricating valves, injectors, etc. Blowing and cleaning lines, drips, traps, injectors, etc., thawing freeze-ups Injection of kontol, methanol, glycol and other chemicals Reading and reporting line pressures, changing charts Stand-by time of crews, time spent fire fighting and for other local services Cutting grass and weeds, clearing brush, fallen trees and other debris, removing snow on right-of-way and access roads Patrolling lines Cleaning buildings and other structures Supplies such as lubricants, wiping rags, charts, chemicals, light bulbs, hand tools and general equipment Expenses such as the use of automotive trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, water, telephone, telegraph, rents, employees travelling and subsistence, employee housing Gas used or lost in pipeline operations
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system pipeline 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 Inspecting and lubricating valves, injectors, etc. Blowing and cleaning lines, drips, traps, injectors, etc., thawing freeze-ups Injection of kontol, methanol, glycol and other chemicals Reading and reporting line pressures, changing charts Stand-by time of crews, time spent fire fighting and for other local services Cutting grass and weeds, clearing brush, fallen trees and other debris, removing snow on right-of-way and access roads Patrolling lines Cleaning buildings and other structures Supplies such as lubricants, wiping rags, charts, chemicals, light bulbs, hand tools and general equipment Expenses such as the use of automotive trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, water, telephone, telegraph, rents, employees travelling and subsistence, employee housing Gas used or lost in pipeline operations
Gas Pipeline Uniform Accounting Regulations — 616
616 Compressor (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system compressor stations and facilities. (2) Representative Lists of Items of Compressor to be included . ( See section 14 of these Regulations) Direct supervision Operating, cleaning, lubricating engines, generators and other equipment Packing valves, changing gauge glasses, changing oil and air filter elements Reading metering instruments, changing charts Taking water samples, dew point readings, testing and recording Tending station grounds, removing snow Cleaning buildings and other structures Preparing logs and other clerical work Supplies such as lubricants, wiping rags, charts, chemicals, light bulbs, cleaning and washrooms supplies, first aid supplies, landscaping supplies, hand tools and equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, waters, telephone, telegraph, rents, employee travelling and subsistence, employee housing Gas used or lost in compressor operations
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system compressor stations and facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative Lists of Items of Compressor to be included . ( See section 14 of these Regulations) Direct supervision Operating, cleaning, lubricating engines, generators and other equipment Packing valves, changing gauge glasses, changing oil and air filter elements Reading metering instruments, changing charts Taking water samples, dew point readings, testing and recording Tending station grounds, removing snow Cleaning buildings and other structures Preparing logs and other clerical work Supplies such as lubricants, wiping rags, charts, chemicals, light bulbs, cleaning and washrooms supplies, first aid supplies, landscaping supplies, hand tools and equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, waters, telephone, telegraph, rents, employee travelling and subsistence, employee housing Gas used or lost in compressor operations
Gas Pipeline Uniform Accounting Regulations — 617
617 Measuring and Regulating (1) This account shall include the cost of labour, supplies and expenses incurred in the operation 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 Operating, inspecting, testing, adjusting, cleaning and calibrating equipment Changing meters, orifice plates, clocks, etc. Recording pressures, reading meters, changing charts Taking gas samples, water samples, dew point readings, testing and recording Inspecting, cleaning and blowing drips, pits, sumps, etc. Tending station grounds, removing snow Cleaning buildings and other structures Preparing reports and other clerical work Supplies such as lubricants, wiping rags, charts, chemicals, pens, ink, mercury, light bulbs, cleaning and washroom supplies, first aid supplies, landscaping supplies and tools and general equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, water, telephone, telegraph, rents, employee travelling and subsistence, employee housing.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation 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 Operating, inspecting, testing, adjusting, cleaning and calibrating equipment Changing meters, orifice plates, clocks, etc. Recording pressures, reading meters, changing charts Taking gas samples, water samples, dew point readings, testing and recording Inspecting, cleaning and blowing drips, pits, sumps, etc. Tending station grounds, removing snow Cleaning buildings and other structures Preparing reports and other clerical work Supplies such as lubricants, wiping rags, charts, chemicals, pens, ink, mercury, light bulbs, cleaning and washroom supplies, first aid supplies, landscaping supplies and tools and general equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, water, telephone, telegraph, rents, employee travelling and subsistence, employee housing.
Gas Pipeline Uniform Accounting Regulations — 618
618 Purification (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system purification facilities. (2) Representative List of Items of Purification to be included . ( See section 14 of these Regulations) Direct supervision Changing charts on fuel meters Emptying, cleaning and refilling purifier boxes Oiling dip-sheets of purifier covers Removing spent oxide to refuse piles Revivifying oxide Taking readings of inlet and outlet pressures and temperature Unloading and storing glycol Watching station and equipment Cutting grass and weeds, and minor grading around equipment and stations Hauling materials, supplies and tools, etc. Inspecting and testing equipment, not specifically to determine necessity for repairs or replacement of parts Lubricating equipment valves, etc. Operating and checking equipment, valve instruments, etc. Supplies such as liquid purifying supplies, wiping rags, charts, chemicals, light bulbs, cleaning and washroom supplies, first aid supplies, hand tools and equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, water, telephone, telegraph, rents, employee travelling and subsistence, employee housing Gas used or lost in purification operations
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system purification facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Purification to be included . ( See section 14 of these Regulations) Direct supervision Changing charts on fuel meters Emptying, cleaning and refilling purifier boxes Oiling dip-sheets of purifier covers Removing spent oxide to refuse piles Revivifying oxide Taking readings of inlet and outlet pressures and temperature Unloading and storing glycol Watching station and equipment Cutting grass and weeds, and minor grading around equipment and stations Hauling materials, supplies and tools, etc. Inspecting and testing equipment, not specifically to determine necessity for repairs or replacement of parts Lubricating equipment valves, etc. Operating and checking equipment, valve instruments, etc. Supplies such as liquid purifying supplies, wiping rags, charts, chemicals, light bulbs, cleaning and washroom supplies, first aid supplies, hand tools and equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, water, telephone, telegraph, rents, employee travelling and subsistence, employee housing Gas used or lost in purification operations
Gas Pipeline Uniform Accounting Regulations — 619
619 Other Gathering Operations This account shall include the cost of labour, supplies and expenses that are incurred in the operation of the gathering 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 operation of the gathering system facilities and that are not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 620
620 Supervision (1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the operation of product extraction and refining facilities (2) Representative List of Items of Supervision to be included . ( See section 14 of these Regulations) Details are the same as for account 610(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the operation of product extraction and refining facilities
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Supervision to be included . ( See section 14 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
Details are the same as for account 610(2).