GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — 621
621 Extraction and Refining (1) This account shall include: (a) the cost of labour, supplies and expenses incurred in the operation of products extraction and refining facilities; and (b) direct supervision of specific activities such as power plant, extraction and refining units, laboratory and warehouse facilities. (2) Representative List of Items of Extraction and Refining to be included . ( See section 14 of these Regulations) Direct supervision Operating, cleaning, lubricating machinery, valves, gauges, instruments and other equipment Inspecting and testing instruments and other equipment Reading meters, gauges and other instruments, changing charts, gauge glasses Taking and testing water samples, gas samples and other similar laboratory services Tending plant grounds, removing snow Producing electricity, steam, pumping cooling water Preparing logs, reports and other data Supplies such as amine, dehydration agents, water treatment and other chemicals, absorption oil, lubricants, wiping rags, charts, light bulbs, gauge glasses, cleaning and washroom supplies, first aid supplies, landscaping supplies, gas used or lost in operations, hand tools and equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, power, water, telephone, telegraph, rents employee travelling and subsistence, employee housing.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include: (a) the cost of labour, supplies and expenses incurred in the operation of products extraction and refining facilities; and (b) direct supervision of specific activities such as power plant, extraction and refining units, laboratory and warehouse facilities.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of labour, supplies and expenses incurred in the operation of products extraction and refining facilities; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) direct supervision of specific activities such as power plant, extraction and refining units, laboratory and warehouse facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Extraction and Refining to be included . ( See section 14 of these Regulations) Direct supervision Operating, cleaning, lubricating machinery, valves, gauges, instruments and other equipment Inspecting and testing instruments and other equipment Reading meters, gauges and other instruments, changing charts, gauge glasses Taking and testing water samples, gas samples and other similar laboratory services Tending plant grounds, removing snow Producing electricity, steam, pumping cooling water Preparing logs, reports and other data Supplies such as amine, dehydration agents, water treatment and other chemicals, absorption oil, lubricants, wiping rags, charts, light bulbs, gauge glasses, cleaning and washroom supplies, first aid supplies, landscaping supplies, gas used or lost in operations, hand tools and equipment Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, light, heat, power, water, telephone, telegraph, rents employee travelling and subsistence, employee housing.
Gas Pipeline Uniform Accounting Regulations — 622
622 Gas Processing by Others This account shall include the cost of gas shrinkage, gas consumed for fuel, royalties and other expenses in connection with the processing of gas of the company by others for extraction of saleable products.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of gas shrinkage, gas consumed for fuel, royalties and other expenses in connection with the processing of gas of the company by others for extraction of saleable products.
Gas Pipeline Uniform Accounting Regulations — 623
623 Gas Purchases This account shall include the cost, at point of receipt by the company, of all gas purchased.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost, at point of receipt by the company, of all gas purchased.
Gas Pipeline Uniform Accounting Regulations — 626
626 Exchange Gas (1) Except in the case of minor transactions, this account shall include the debits or credits for the cost of gas in unbalanced exchange transactions with another party when the delivery or receipt of the gas is not completed during the accounting period. (2) If revenue is earned in consideration of the performance of exchange services, it shall be recorded in account 579 (Miscellaneous Operating Revenues).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) Except in the case of minor transactions, this account shall include the debits or credits for the cost of gas in unbalanced exchange transactions with another party when the delivery or receipt of the gas is not completed during the accounting period.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) If revenue is earned in consideration of the performance of exchange services, it shall be recorded in account 579 (Miscellaneous Operating Revenues).
Gas Pipeline Uniform Accounting Regulations — 627
627 Gas Withdrawn from Underground Storage This account shall include the cost of gas withdrawn from underground storage and such cost shall be concurrently credited to account 152 (Gas Stored Underground — Available for Sale).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of gas withdrawn from underground storage and such cost shall be concurrently credited to account 152 (Gas Stored Underground — Available for Sale).
Gas Pipeline Uniform Accounting Regulations — 628
628 Gas Delivered to Underground Storage ( Credit ) This account shall be credited with the cost of gas delivered to underground storage and such cost shall be concurrently debited to account 152 (Gas Stored Underground — Available for Sale).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall be credited with the cost of gas delivered to underground storage and such cost shall be concurrently debited to account 152 (Gas Stored Underground — Available for Sale).
Gas Pipeline Uniform Accounting Regulations — 629
629 Gas Used ( Credit ) (1) This account shall be credited with the cost of gas used for other than storage purposes and such cost shall be concurrently debited to operating expenses, construction or other accounts. (2) This account shall be subdivided as follows: (a) gas used in construction; (b) gas used in products extraction; and (c) gas used in operations or for other purposes.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with the cost of gas used for other than storage purposes and such cost shall be concurrently debited to operating expenses, construction or other accounts.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be subdivided as follows: (a) gas used in construction; (b) gas used in products extraction; and (c) gas used in operations or for other purposes.
Gas Pipeline Uniform Accounting Regulations — (b)
(b) gas used in products extraction; and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) gas used in operations or for other purposes.
Gas Pipeline Uniform Accounting Regulations — 650
650 Supervision (1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the operation of underground storage 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 underground storage facilities.
Gas Pipeline Uniform Accounting Regulations — 651
651 Exploration and Development (1) This account shall include (a) the cost of labour, supplies and expenses incurred in the investigation, exploration and development of underground projects that do not prove feasible; and (b) the net cost of drilling non-operative wells within an existing storage project. (2) Where the costs described in subsection (1) are material in relation to the net income of the year, the company may prepare and submit to the Commission, for its approval, an alternative method of accounting.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the cost of labour, supplies and expenses incurred in the investigation, exploration and development of underground projects that do not prove feasible; and (b) the net cost of drilling non-operative wells within an existing storage project.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the cost of labour, supplies and expenses incurred in the investigation, exploration and development of underground projects that do not prove feasible; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the net cost of drilling non-operative wells within an existing storage project.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Where the costs described in subsection (1) are material in relation to the net income of the year, the company may prepare and submit to the Commission, for its approval, an alternative method of accounting.
Gas Pipeline Uniform Accounting Regulations — 653
653 Wells (1) This account shall include the cost of labour, supplies and expenses incurred (a) in the operation of underground storage system wells and facilities; and (b) in the drilling of wells used for storage purposes. (2) Representative List of Items of Wells to be included . ( See section 14 of these Regulations) Direct supervision Testing, bailing, swabbing, blowing and gauging storage wells Paintings, signs Minor upkeep of well roads, fences Turning storage wells on and off Moving cleaning-out tools between locations Supplies such as gas, gasoline, oil used in pumping and bailing, lumber, nails, well swabs, chemicals, 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 Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred (a) in the operation of underground storage system wells and facilities; and (b) in the drilling of wells used for storage purposes.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) in the operation of underground storage system wells and facilities; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) in the drilling of wells used for storage purposes.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Wells to be included . ( See section 14 of these Regulations) Direct supervision Testing, bailing, swabbing, blowing and gauging storage wells Paintings, signs Minor upkeep of well roads, fences Turning storage wells on and off Moving cleaning-out tools between locations Supplies such as gas, gasoline, oil used in pumping and bailing, lumber, nails, well swabs, chemicals, 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 Pipeline Uniform Accounting Regulations — 654
654 Gas Losses (1) This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in underground storage operations due to cumulative inaccuracies of gas measurement or other causes. (2) Adjustments relating to prior years shall be accounted for in accordance with section 78.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in underground storage operations due to cumulative inaccuracies of gas measurement or other causes.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Adjustments relating to prior years shall be accounted for in accordance with section 78.
Gas Pipeline Uniform Accounting Regulations — 655
655 Field Line (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage field line and facilities. (2) Representative List of Items of Field Line to be included . ( See section 14 of these Regulations) Details are the same as for account 615(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage field line and facilities.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Field Line 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 615(2).
Gas Pipeline Uniform Accounting Regulations — 656
656 Compressor (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system compressor stations and facilities. (2) Representative List of Items of Compressor to be included . ( See section 14 of these Regulations) Details are the same as for account 616(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage 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)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
Details are the same as for account 616(2).
Gas Pipeline Uniform Accounting Regulations — 657
657 Measuring and Regulating (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system measuring and regulating facilities. (2) Representative List of Items of Measuring and Regulating to be included . ( See section 14 of these Regulations) Details are the same as for account 617(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system measuring and regulating 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)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
Details are the same as for account 617(2).
Gas Pipeline Uniform Accounting Regulations — 658
658 Purification (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system purification facilities. (2) Representative List of Items of Purification to be included . ( See section 14 of these Regulations) Details are the same as for account 618(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage 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)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
Details are the same as for account 618(2).
Gas Pipeline Uniform Accounting Regulations — 659
659 Other Underground Storage Operations This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system facilities 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 incurred in the operation of underground storage system facilities not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 660
660 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 transmission system 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 at a division, district or similar field office in the general supervision of the operation of transmission system facilities.
Gas Pipeline Uniform Accounting Regulations — 663
663 Transportation of Gas by Others This account shall include the cost of transportation charges paid to others where the charges are separate and not included as part of the delivery price of gas.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the cost of transportation charges paid to others where the charges are separate and not included as part of the delivery price of gas.
Gas Pipeline Uniform Accounting Regulations — 664
664 Communication (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of facilities used wholly or predominantly in connection with the transmission communication system. (2) Representative List of Items of Communication to be included . ( See section 14 of these Regulations) Direct supervision Operating radio equipment, microwave equipment, 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 Changing radio frequencies Transferring mobile radios between vehicles Changing locations of communication equipment not relocated in connection with maintenance or construction
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of facilities used wholly or predominantly in connection with the transmission communication system.
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, 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 Changing radio frequencies Transferring mobile radios between vehicles Changing locations of communication equipment not relocated in connection with maintenance or construction
Gas Pipeline Uniform Accounting Regulations — 665
665 Pipeline (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system pipeline and facilities. (2) Representative List of Items of Pipeline to be included . ( See section 14 of these Regulations) Details are the same as for account 615(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission 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)
Gas Pipeline Uniform Accounting Regulations — 666
666 Compressor (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system compressor stations and facilities. (2) Representative List of Items of Compressor to be included . ( See section 14 of these Regulations) Details are the same as for account 616(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system compressor stations and facilities.
Gas Pipeline Uniform Accounting Regulations — 667
667 Measuring and Regulating (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission 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) Details are the same as for account 617(2).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system measuring and regulating stations and facilities.
Gas Pipeline Uniform Accounting Regulations — 669
669 Other Transmission Operations This account shall include the cost of labour, supplies and expenses that are incurred in the operation of the transmission 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 transmission system facilities and that are not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 684
684 Communication (1) This account shall include the cost of labour, supplies and expenses incurred in the operation of facilities used wholly or predominantly in connection with the general communicating system. (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 — (1)
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of facilities used wholly or predominantly in connection with the general communicating system.