GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — 259
259 Other Current Liabilities This account shall include all contractor’s hold backs and all other current liabilities not provided for elsewhere, including the company’s estimate of current liabilities in respect of injuries to persons and loss and damage claims.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include all contractor’s hold backs and all other current liabilities not provided for elsewhere, including the company’s estimate of current liabilities in respect of injuries to persons and loss and damage claims.
Gas Pipeline Uniform Accounting Regulations — 270
270 Unamortized Debt Premium and Expense (1) This account shall include the unamortized premiums received from the issuance of long-term debt and shall include the total of the credit balances in the subaccounts maintained for each series of each class of long-term debt in accordance with section 71. (2) The amounts recorded in this account shall be amortized in accordance with section 72 or 73, as applicable.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the unamortized premiums received from the issuance of long-term debt and shall include the total of the credit balances in the subaccounts maintained for each series of each class of long-term debt in accordance with section 71.
Gas Pipeline Uniform Accounting Regulations — 275
275 Gas Cost and Maintenance Equalization This account shall include (a) the undistributed debit or credit resulting from a company following a method of equalizing its gas cost through the year because of seasonal variations in unit gas prices; and (b) the ledger balances representing reserves created by debits to operations for maintenance expenses in accordance with section 47.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) the undistributed debit or credit resulting from a company following a method of equalizing its gas cost through the year because of seasonal variations in unit gas prices; and (b) the ledger balances representing reserves created by debits to operations for maintenance expenses in accordance with section 47.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the undistributed debit or credit resulting from a company following a method of equalizing its gas cost through the year because of seasonal variations in unit gas prices; and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the ledger balances representing reserves created by debits to operations for maintenance expenses in accordance with section 47.
Gas Pipeline Uniform Accounting Regulations — 276
276 Accumulated Deferred Income Taxes Where a company does not follow the taxes payable basis of accounting for income taxes, this account shall include the amounts by which a company’s provision for income taxes for a particular year differs from the amount of income taxes payable for that year.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
Where a company does not follow the taxes payable basis of accounting for income taxes, this account shall include the amounts by which a company’s provision for income taxes for a particular year differs from the amount of income taxes payable for that year.
Gas Pipeline Uniform Accounting Regulations — 278
278 Contributions and Grants (1) This account shall include non-refundable contributions or grants in cash, services or property from governments or government agencies, corporations, individuals and others for contributions in aid of construction. (2) Amounts included in this account shall not be transferred to any other account without the prior approval of the Commission. (3) This account shall be maintained in a manner that will furnish complete information respecting the purpose of each contribution or grant.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include non-refundable contributions or grants in cash, services or property from governments or government agencies, corporations, individuals and others for contributions in aid of construction.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Amounts included in this account shall not be transferred to any other account without the prior approval of the Commission.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) This account shall be maintained in a manner that will furnish complete information respecting the purpose of each contribution or grant.
Gas Pipeline Uniform Accounting Regulations — 279
279 Other Deferred Credits This account shall include (a) credit items that cannot be disposed of until further information is received; (b) undistributed balances in clearing accounts; (c) variances in estimated and actual foreign exchange expenditures arising from foreign currency service of debt securities issued by a company and variances between estimated and actual rates of foreign exchange realized from repurchases of debt securities issued by the company where such a deferral of foreign exchange variances has been directed by the Commission to facilitate consideration of disposition at a later date; (d) material gain on extraordinary retirement that is authorized by the Commission to be transferred from accumulated depreciation or accumulated amortization accounts to this account, in accordance with subsection 40(3) which gain shall be amortized as directed by the Commission; and (e) credit items of a deferred nature, not provided for elsewhere, that are to be amortized over future periods.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) credit items that cannot be disposed of until further information is received; (b) undistributed balances in clearing accounts; (c) variances in estimated and actual foreign exchange expenditures arising from foreign currency service of debt securities issued by a company and variances between estimated and actual rates of foreign exchange realized from repurchases of debt securities issued by the company where such a deferral of foreign exchange variances has been directed by the Commission to facilitate consideration of disposition at a later date; (d) material gain on extraordinary retirement that is authorized by the Commission to be transferred from accumulated depreciation or accumulated amortization accounts to this account, in accordance with subsection 40(3) which gain shall be amortized as directed by the Commission; and (e) credit items of a deferred nature, not provided for elsewhere, that are to be amortized over future periods.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) credit items that cannot be disposed of until further information is received;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) variances in estimated and actual foreign exchange expenditures arising from foreign currency service of debt securities issued by a company and variances between estimated and actual rates of foreign exchange realized from repurchases of debt securities issued by the company where such a deferral of foreign exchange variances has been directed by the Commission to facilitate consideration of disposition at a later date;
Gas Pipeline Uniform Accounting Regulations — (d)
(d) material gain on extraordinary retirement that is authorized by the Commission to be transferred from accumulated depreciation or accumulated amortization accounts to this account, in accordance with subsection 40(3) which gain shall be amortized as directed by the Commission; and
Gas Pipeline Uniform Accounting Regulations — (e)
(e) credit items of a deferred nature, not provided for elsewhere, that are to be amortized over future periods.
Gas Pipeline Uniform Accounting Regulations — 290
290 Insurance Appropriations (1) This account shall include the credit balances representing insurance appropriations concurrently debited to expenses to cover self-carried risks on fire, fidelity, vehicle, boiler, casualty, burglary, other insurance, and re-insurance recoveries from insurance companies. ( See sections 61 and 62 of these Regulations) (2) To the extent that a loss or damage sustained is covered by this account, the amount of the loss or damage shall be debited to this account. (3) Separate subaccounts shall be kept for each kind of insurance reserve created.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the credit balances representing insurance appropriations concurrently debited to expenses to cover self-carried risks on fire, fidelity, vehicle, boiler, casualty, burglary, other insurance, and re-insurance recoveries from insurance companies. ( See sections 61 and 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) To the extent that a loss or damage sustained is covered by this account, the amount of the loss or damage shall be debited to this account.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Separate subaccounts shall be kept for each kind of insurance reserve created.
Gas Pipeline Uniform Accounting Regulations — 291
291 Welfare and Pension Appropriations (1) This account shall include (a) the credit balances representing the liability of the company for amounts contributed by employees and by the company through debits to expenses or such other accounts as are approved by the Commission for (i) pensions, (ii) accident and death benefits, (iii) savings, (iv) relief, and (v) hospital or other provident purposes, whether or not a special fund has been established to meet such liabilities ( See section 62 and account 123 (Miscellaneous Special Funds) of these Regulations); and (b) the credit balances representing the liability of the company for amounts provided by debits to expenses in respect of deferred compensation under an employees’ profit-sharing plan. (2) Separate subaccounts shall be kept for each kind of appropriation created pursuant to subsection (1). (3) Disbursements shall be debited to this account and any excess of such disbursements over the amounts appropriated shall be transferred to account 724 (Injuries and Damages), or to account 725 (Employee Benefits), as applicable. (4) Current amounts payable relative to funded welfare, pension and other plans with insurance companies or trustees shall be transferred to account 251 (Accounts Payable and Accrued).
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the credit balances representing the liability of the company for amounts contributed by employees and by the company through debits to expenses or such other accounts as are approved by the Commission for (i) pensions, (ii) accident and death benefits, (iii) savings, (iv) relief, and (v) hospital or other provident purposes, whether or not a special fund has been established to meet such liabilities ( See section 62 and account 123 (Miscellaneous Special Funds) of these Regulations); and (b) the credit balances representing the liability of the company for amounts provided by debits to expenses in respect of deferred compensation under an employees’ profit-sharing plan.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the credit balances representing the liability of the company for amounts contributed by employees and by the company through debits to expenses or such other accounts as are approved by the Commission for (i) pensions, (ii) accident and death benefits, (iii) savings, (iv) relief, and (v) hospital or other provident purposes,
Gas Pipeline Uniform Accounting Regulations — (v)
(v) hospital or other provident purposes,
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
whether or not a special fund has been established to meet such liabilities ( See section 62 and account 123 (Miscellaneous Special Funds) of these Regulations); and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) the credit balances representing the liability of the company for amounts provided by debits to expenses in respect of deferred compensation under an employees’ profit-sharing plan.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Separate subaccounts shall be kept for each kind of appropriation created pursuant to subsection (1).
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Disbursements shall be debited to this account and any excess of such disbursements over the amounts appropriated shall be transferred to account 724 (Injuries and Damages), or to account 725 (Employee Benefits), as applicable.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Current amounts payable relative to funded welfare, pension and other plans with insurance companies or trustees shall be transferred to account 251 (Accounts Payable and Accrued).
Gas Pipeline Uniform Accounting Regulations — 293
293 Other Appropriations This account shall be credited with all appropriations or allowances that may not be included in account 145 (Allowance for Doubtful Accounts), account 290 (Insurance Appropriations), account 291 (Welfare and Pension Appropriations) or account 126 (Allowance for Loss in Value of Investments), including estimated liabilities for injuries to persons and loss and damage claims not includible in account 259 (Other Current Liabilities).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall be credited with all appropriations or allowances that may not be included in account 145 (Allowance for Doubtful Accounts), account 290 (Insurance Appropriations), account 291 (Welfare and Pension Appropriations) or account 126 (Allowance for Loss in Value of Investments), including estimated liabilities for injuries to persons and loss and damage claims not includible in account 259 (Other Current Liabilities).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
The balance of all income accounts shall be closed into retained earnings account 350 (Balance Transferred from Income) at the end of each fiscal year.
Gas Pipeline Uniform Accounting Regulations — 300
300 Operating Revenue This account shall include the total revenues derived from operations recorded in the accounts set out in Schedule V to these Regulations.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the total revenues derived from operations recorded in the accounts set out in Schedule V to these Regulations.
Gas Pipeline Uniform Accounting Regulations — 301
301 Operating Expense This account shall include the total expenses of operations recorded in the accounts set out in Schedule VI to these Regulations.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the total expenses of operations recorded in the accounts set out in Schedule VI to these Regulations.
Gas Pipeline Uniform Accounting Regulations — 302
302 Maintenance Expense This account shall include the total maintenance expenses recorded in the accounts set out in Schedule VII to these Regulations.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include the total maintenance expenses recorded in the accounts set out in Schedule VII to these Regulations.
Gas Pipeline Uniform Accounting Regulations — 303
303 Depreciation (1) This account shall include debits for the depreciation of plant included in (a) account 100 (Gas Plant in Service); (b) account 101 (Gas Plant Leased to Others); and (c) account 102 (Gas Plant Held for Future Use). (2) Subsidiary records shall be maintained to show separately the depreciation expense for each plant account or group of plant accounts that perform similar functions. ( See sections 49 to 59 of these Regulations inclusive and the text of account 105) (3) This account shall also include debits for the depreciation of Improvements to Facilities Leased from Others, where it is inappropriate to amortize the amounts of such improvements over the life of the lease by debit to account 304 (Amortization). ( See text of account 107)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include debits for the depreciation of plant included in (a) account 100 (Gas Plant in Service); (b) account 101 (Gas Plant Leased to Others); and (c) account 102 (Gas Plant Held for Future Use).
Gas Pipeline Uniform Accounting Regulations — (b)
(b) account 101 (Gas Plant Leased to Others); and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) account 102 (Gas Plant Held for Future Use).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Subsidiary records shall be maintained to show separately the depreciation expense for each plant account or group of plant accounts that perform similar functions. ( See sections 49 to 59 of these Regulations inclusive and the text of account 105)
Gas Pipeline Uniform Accounting Regulations — (3)
(3) This account shall also include debits for the depreciation of Improvements to Facilities Leased from Others, where it is inappropriate to amortize the amounts of such improvements over the life of the lease by debit to account 304 (Amortization). ( See text of account 107)
Gas Pipeline Uniform Accounting Regulations — 304
304 Amortization (1) This account shall include debits for the amortization of plant included in (a) account 100 (Gas Plant in Service), (b) account 101 (Gas Plant Leased to Others), and (c) account 102 (Gas Plant Held for Future Use) when a change from depreciation accounting to amortization accounting has been approved by the Commission. ( See section 59 of these Regulations) (2) This account shall also include debits for the amortization of amounts recorded in account 171 (Extraordinary Plant Losses), when approval or direction of the Commission has been received. ( See text of account 171) (3) This account shall also include debits for the amortization of Improvements to Facilities Leased from Others. ( See text of account 107) (4) Subsidiary records shall be maintained to show separately the amortization expense for each plant account or group of plant accounts that perform similar functions. (5) This account shall also include credits for the amortization of amounts recorded in account 278 (Contributions and Grants), when approval or direction of the Commission has been received. ( See text of account 278)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include debits for the amortization of plant included in (a) account 100 (Gas Plant in Service), (b) account 101 (Gas Plant Leased to Others), and (c) account 102 (Gas Plant Held for Future Use) when a change from depreciation accounting to amortization accounting has been approved by the Commission. ( See section 59 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (b)
(b) account 101 (Gas Plant Leased to Others), and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) account 102 (Gas Plant Held for Future Use)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
when a change from depreciation accounting to amortization accounting has been approved by the Commission. ( See section 59 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall also include debits for the amortization of amounts recorded in account 171 (Extraordinary Plant Losses), when approval or direction of the Commission has been received. ( See text of account 171)
Gas Pipeline Uniform Accounting Regulations — (3)
(3) This account shall also include debits for the amortization of Improvements to Facilities Leased from Others. ( See text of account 107)
Gas Pipeline Uniform Accounting Regulations — (4)
(4) Subsidiary records shall be maintained to show separately the amortization expense for each plant account or group of plant accounts that perform similar functions.
Gas Pipeline Uniform Accounting Regulations — (5)
(5) This account shall also include credits for the amortization of amounts recorded in account 278 (Contributions and Grants), when approval or direction of the Commission has been received. ( See text of account 278)
Gas Pipeline Uniform Accounting Regulations — 305
305 Municipal and Other Taxes (1) This account shall include (a) taxes levied by governments and municipalities relating to plant, operations and privileges, whether based upon valuation of the plant, quantity of gas transmitted, length of pipeline operated or owned, or other bases; (b) instalment payments covering assessments by governmental authorities for public improvements, and the write-off of lump sum payments originally debited to account 176 (Public Improvements); and (c) other taxes not provided for elsewhere. (2) Taxes on new lines under construction or on plant acquired for the extension of existing lines or on additions or replacements before the facilities are opened for commercial operations or on plant acquired before it becomes available for service shall be debited to the appropriate gas plant accounts.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) taxes levied by governments and municipalities relating to plant, operations and privileges, whether based upon valuation of the plant, quantity of gas transmitted, length of pipeline operated or owned, or other bases; (b) instalment payments covering assessments by governmental authorities for public improvements, and the write-off of lump sum payments originally debited to account 176 (Public Improvements); and (c) other taxes not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) taxes levied by governments and municipalities relating to plant, operations and privileges, whether based upon valuation of the plant, quantity of gas transmitted, length of pipeline operated or owned, or other bases;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) instalment payments covering assessments by governmental authorities for public improvements, and the write-off of lump sum payments originally debited to account 176 (Public Improvements); and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) other taxes not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Taxes on new lines under construction or on plant acquired for the extension of existing lines or on additions or replacements before the facilities are opened for commercial operations or on plant acquired before it becomes available for service shall be debited to the appropriate gas plant accounts.
Gas Pipeline Uniform Accounting Regulations — 306
306 Income Taxes This account shall include provision for federal, provincial or other government income taxes levied on the basis of a company’s operations for the fiscal period, except income taxes chargeable to account 353 (Income Tax Applicable to Retained Earnings Adjustments). (2) This account shall be subdivided as follows: (a) current income taxes applicable to income before extraordinary items; (b) current income taxes and reductions of current income taxes applicable to extraordinary items; and (c) deferred income taxes.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include provision for federal, provincial or other government income taxes levied on the basis of a company’s operations for the fiscal period, except income taxes chargeable to account 353 (Income Tax Applicable to Retained Earnings Adjustments).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be subdivided as follows: (a) current income taxes applicable to income before extraordinary items; (b) current income taxes and reductions of current income taxes applicable to extraordinary items; and (c) deferred income taxes.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) current income taxes applicable to income before extraordinary items;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) current income taxes and reductions of current income taxes applicable to extraordinary items; and