GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Gas Pipeline Uniform Accounting Regulations — 307
307 Revenue from Gas Plant Leased to Others This account shall include revenues from gas plant that is included in account 101 (Gas Plant Leased to Others) and that constitutes a distinct operating unit or system leased by the company to others.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include revenues from gas plant that is included in account 101 (Gas Plant Leased to Others) and that constitutes a distinct operating unit or system leased by the company to others.
Gas Pipeline Uniform Accounting Regulations — 308
308 Rent for Gas Plant Leased from Others This account shall include rent for gas plant that is leased by the company from others and that constitutes a distinct operating unit or system.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include rent for gas plant that is leased by the company from others and that constitutes a distinct operating unit or system.
Gas Pipeline Uniform Accounting Regulations — 310
310 Revenue from Other Plant (1) This account shall include the total revenues from the operation of plant that is included in account 110 (Other Plant). (2) Representative List of Items of Revenues from Other Plant to be included. ( See section 14 of these Regulations) Revenue from commercial power plants Revenue from lands and buildings not used in gas operations Revenue from lands and plant acquired and held in anticipation of an indefinite future use Revenue from mineral and timber lands
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the total revenues from the operation of plant that is included in account 110 (Other Plant).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Revenues from Other Plant to be included. ( See section 14 of these Regulations) Revenue from commercial power plants Revenue from lands and buildings not used in gas operations Revenue from lands and plant acquired and held in anticipation of an indefinite future use Revenue from mineral and timber lands
Gas Pipeline Uniform Accounting Regulations — 311
311 Expense of Other Plant (1) This account shall include (a) all expenses, including depreciation but excluding income taxes, arising from the operation of other plant the cost of which is included in account 110 (Other Plant); and (b) all expenses, other than depreciation, of gas plant leased to others as operating units or systems while the lessee has exclusive possession. (2) Representative List of Items of Expense of Other Plant to be included. ( See section 14 of these Regulations) Expense of commercial power plants Expense of lands and buildings not used in gas operations Expense of lands and plant acquired in anticipation of an indefinite future use Expense of mineral and timber lands
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) all expenses, including depreciation but excluding income taxes, arising from the operation of other plant the cost of which is included in account 110 (Other Plant); and (b) all expenses, other than depreciation, of gas plant leased to others as operating units or systems while the lessee has exclusive possession.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) all expenses, including depreciation but excluding income taxes, arising from the operation of other plant the cost of which is included in account 110 (Other Plant); and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) all expenses, other than depreciation, of gas plant leased to others as operating units or systems while the lessee has exclusive possession.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Expense of Other Plant to be included. ( See section 14 of these Regulations) Expense of commercial power plants Expense of lands and buildings not used in gas operations Expense of lands and plant acquired in anticipation of an indefinite future use Expense of mineral and timber lands
Gas Pipeline Uniform Accounting Regulations — 312
312 Non-Operating Revenue This account shall include revenues that are from commercial activities carried on within the corporate structure of the company and that may not be included in account 300 (Operating Revenue).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include revenues that are from commercial activities carried on within the corporate structure of the company and that may not be included in account 300 (Operating Revenue).
Gas Pipeline Uniform Accounting Regulations — 313
313 Non-Operating Expense This account shall include expenses from commercial activities carried on within the corporate structure of the company that may not be included in account 301 (Operating Expense) or account 302 (Maintenance Expense).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include expenses from commercial activities carried on within the corporate structure of the company that may not be included in account 301 (Operating Expense) or account 302 (Maintenance Expense).
Gas Pipeline Uniform Accounting Regulations — 314
314 Income from Investments (1) This account shall include (a) interest and dividends from investments recorded in account 121 (Other Investments) and account 132 (Temporary Cash Investments); (b) interest on bank balances, open accounts, special deposits and other analogous items, where the interest is the property of the company; and (c) where the amounts involved are not material, gains and losses on sale , or amounts required to provide allowances for the decrease in market value of temporary cash investments. ( See sections 64 and 65 of these Regulations) (2) At the option of the company, there may be included in this account the applicable portion of discount or premium on any investments recorded in accounts 121 and 132. ( See section 63 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) interest and dividends from investments recorded in account 121 (Other Investments) and account 132 (Temporary Cash Investments); (b) interest on bank balances, open accounts, special deposits and other analogous items, where the interest is the property of the company; and (c) where the amounts involved are not material, gains and losses on sale , or amounts required to provide allowances for the decrease in market value of temporary cash investments. ( See sections 64 and 65 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (a)
(a) interest and dividends from investments recorded in account 121 (Other Investments) and account 132 (Temporary Cash Investments);
Gas Pipeline Uniform Accounting Regulations — (b)
(b) interest on bank balances, open accounts, special deposits and other analogous items, where the interest is the property of the company; and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) where the amounts involved are not material, gains and losses on sale , or amounts required to provide allowances for the decrease in market value of temporary cash investments. ( See sections 64 and 65 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) At the option of the company, there may be included in this account the applicable portion of discount or premium on any investments recorded in accounts 121 and 132. ( See section 63 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 315
315 Income from Affiliated Companies (1) This account shall include income from the investment of a company in shares, securities and other types of indebtedness that are issued or assumed by affiliated companies and in respect of which the income is the property of the accounting company, whether such shares, securities and other types of indebtedness are owned by the accounting company and held in its treasury or deposited in trust, or are otherwise controlled. ( See section 80 of these Regulations) (2) The amounts included in this account shall be divided to show separately the types of income as follows: (a) dividends; (b) interest; and (c) other income. (3) Income from affiliated companies shall not be credited to this account until such time as it is recorded on the books of the affiliated company. (4) At the option of the company, there may be included in this account the applicable portion of discount or premium on any investments recorded in account 120. ( See section 63 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include income from the investment of a company in shares, securities and other types of indebtedness that are issued or assumed by affiliated companies and in respect of which the income is the property of the accounting company, whether such shares, securities and other types of indebtedness are owned by the accounting company and held in its treasury or deposited in trust, or are otherwise controlled. ( See section 80 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The amounts included in this account shall be divided to show separately the types of income as follows: (a) dividends; (b) interest; and (c) other income.
Gas Pipeline Uniform Accounting Regulations — (3)
(3) Income from affiliated companies shall not be credited to this account until such time as it is recorded on the books of the affiliated company.
Gas Pipeline Uniform Accounting Regulations — (4)
(4) At the option of the company, there may be included in this account the applicable portion of discount or premium on any investments recorded in account 120. ( See section 63 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 316
316 Income from Sinking and Other Funds (1) This account shall include (a) the income accrued on cash, securities and other assets, not including debt securities issued or assumed by the company, recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds) ( See section 62 of these Regulations); and (b) immaterial gains realized and losses sustained in the sales of securities recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds). ( See section 62 of these Regulations) (2) At the option of the company, there may be included in this account the applicable portion of the discount or premium on any securities recorded in accounts 122 and 123. ( See section 63 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the income accrued on cash, securities and other assets, not including debt securities issued or assumed by the company, recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds) ( See section 62 of these Regulations); and (b) immaterial gains realized and losses sustained in the sales of securities recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds). ( See section 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (a)
(a) the income accrued on cash, securities and other assets, not including debt securities issued or assumed by the company, recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds) ( See section 62 of these Regulations); and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) immaterial gains realized and losses sustained in the sales of securities recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds). ( See section 62 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) At the option of the company, there may be included in this account the applicable portion of the discount or premium on any securities recorded in accounts 122 and 123. ( See section 63 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — 317
317 Gain on Foreign Exchange This account shall include gains on foreign exchange during the fiscal period, including realized gains as well as gains owing to the conversion to the Canadian dollar equivalent, on assets and liabilities held in foreign currencies.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include gains on foreign exchange during the fiscal period, including realized gains as well as gains owing to the conversion to the Canadian dollar equivalent, on assets and liabilities held in foreign currencies.
Gas Pipeline Uniform Accounting Regulations — 319
319 Other Income This account shall include (a) gains realized from the sale of materials and supplies not purchased for resale; (b) immaterial gains realized from reacquisition at less than net book value of the debt securities issued by the company; (c) immaterial gains arising from the sale of land, other plant or investments carried in account 120 (Investments in Affiliated Companies) and account 121 (Other Investments); and (d) all other income items not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) gains realized from the sale of materials and supplies not purchased for resale; (b) immaterial gains realized from reacquisition at less than net book value of the debt securities issued by the company; (c) immaterial gains arising from the sale of land, other plant or investments carried in account 120 (Investments in Affiliated Companies) and account 121 (Other Investments); and (d) all other income items not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) gains realized from the sale of materials and supplies not purchased for resale;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) immaterial gains realized from reacquisition at less than net book value of the debt securities issued by the company;
Gas Pipeline Uniform Accounting Regulations — (c)
(c) immaterial gains arising from the sale of land, other plant or investments carried in account 120 (Investments in Affiliated Companies) and account 121 (Other Investments); and
Gas Pipeline Uniform Accounting Regulations — (d)
(d) all other income items not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 320
320 Interest on Long-Term Debt (1) This account shall include current accruals of interest on all classes of long-term debt included in account 220 (Long-Term Debt), account 249 (Other Long-Term Debt) and account 258 (Long-Term Debt Due Within One Year), less current accruals on the debt included in account 221 (Company Long-Term Debt Owned). (2) This account shall be maintained to show separately the interest on each class of long-term debt.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include current accruals of interest on all classes of long-term debt included in account 220 (Long-Term Debt), account 249 (Other Long-Term Debt) and account 258 (Long-Term Debt Due Within One Year), less current accruals on the debt included in account 221 (Company Long-Term Debt Owned).
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained to show separately the interest on each class of long-term debt.
Gas Pipeline Uniform Accounting Regulations — 321
321 Amortization of Debt Discount, Premium and Expense (1) This account shall be debited or credited, as applicable, during each fiscal period, with the proportion of the discount, premium and expense on long-term debt obligations as may be applicable to the period. (2) The proportion referred to in subsection (1) shall be determined in accordance with section 71, 72 or 73 as applicable.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be debited or credited, as applicable, during each fiscal period, with the proportion of the discount, premium and expense on long-term debt obligations as may be applicable to the period.
Gas Pipeline Uniform Accounting Regulations — (2)
(2) The proportion referred to in subsection (1) shall be determined in accordance with section 71, 72 or 73 as applicable.
Gas Pipeline Uniform Accounting Regulations — 322
322 Interest on Amounts Due Affiliated Companies This account shall include current accruals of interest of all classes of debt included in account 248 (Advances from Affiliated Companies) or account 252 (Accounts Payable — Affiliated Companies).
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include current accruals of interest of all classes of debt included in account 248 (Advances from Affiliated Companies) or account 252 (Accounts Payable — Affiliated Companies).
Gas Pipeline Uniform Accounting Regulations — 323
323 Other Interest This account shall include (a) all interest except that chargeable to account 320 (Interest on Long Term Debt) or account 322 (Interest on Amounts Due Affiliated Companies); and (b) all discounts, premiums and expenses on short term notes issued by the company and maturing in one year or less from the date of the balance sheet.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) all interest except that chargeable to account 320 (Interest on Long Term Debt) or account 322 (Interest on Amounts Due Affiliated Companies); and (b) all discounts, premiums and expenses on short term notes issued by the company and maturing in one year or less from the date of the balance sheet.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) all interest except that chargeable to account 320 (Interest on Long Term Debt) or account 322 (Interest on Amounts Due Affiliated Companies); and
Gas Pipeline Uniform Accounting Regulations — (b)
(b) all discounts, premiums and expenses on short term notes issued by the company and maturing in one year or less from the date of the balance sheet.
Gas Pipeline Uniform Accounting Regulations — 324
324 Allowance for Funds Used During Construction ( Credit ) This account shall be credited with amounts concurrently debited to account 497 (Allowance for Funds Used During Construction). ( See section 27 of these Regulations and account 497)
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall be credited with amounts concurrently debited to account 497 (Allowance for Funds Used During Construction). ( See section 27 of these Regulations and account 497)
Gas Pipeline Uniform Accounting Regulations — 325
325 Loss on Foreign Exchange This account shall include losses on foreign exchange during the fiscal period, including realized losses as well as losses owing to the conversion to the Canadian dollar equivalent, on assets and liabilities held in foreign currencies.
Gas Pipeline Uniform Accounting Regulations — Gas Pipeline Uniform Accounting Regulations
This account shall include losses on foreign exchange during the fiscal period, including realized losses as well as losses owing to the conversion to the Canadian dollar equivalent, on assets and liabilities held in foreign currencies.
Gas Pipeline Uniform Accounting Regulations — 326
326 Provision for Loss in Valuation of Investments (1) This account shall be debited with amounts concurrently credited to account 126 (Allowance for Loss in Valuation of Investments), in respect of immaterial reductions in the value of investments carried in account 120 (Investments in Affiliated Companies) or account 121 (Other Investments). ( See text of account 126 and section 67 of these Regulations) (2) This account shall also include a company’s share of the losses or subsequent adjustments thereof described in section 68, unless such losses or adjustments are material.
Gas Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be debited with amounts concurrently credited to account 126 (Allowance for Loss in Valuation of Investments), in respect of immaterial reductions in the value of investments carried in account 120 (Investments in Affiliated Companies) or account 121 (Other Investments). ( See text of account 126 and section 67 of these Regulations)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) This account shall also include a company’s share of the losses or subsequent adjustments thereof described in section 68, unless such losses or adjustments are material.
Gas Pipeline Uniform Accounting Regulations — 329
329 Other Income Deductions This account shall include (a) immaterial losses through reacquisitions at greater than net book value of debt securities issued by the company; (b) immaterial losses arising from the sale of land, other plant or investments carried in account 120 (Investments in Affiliated Companies), and account 121 (Other Investments); and (c) all other income deductions not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
This account shall include (a) immaterial losses through reacquisitions at greater than net book value of debt securities issued by the company; (b) immaterial losses arising from the sale of land, other plant or investments carried in account 120 (Investments in Affiliated Companies), and account 121 (Other Investments); and (c) all other income deductions not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — (a)
(a) immaterial losses through reacquisitions at greater than net book value of debt securities issued by the company;
Gas Pipeline Uniform Accounting Regulations — (b)
(b) immaterial losses arising from the sale of land, other plant or investments carried in account 120 (Investments in Affiliated Companies), and account 121 (Other Investments); and
Gas Pipeline Uniform Accounting Regulations — (c)
(c) all other income deductions not provided for elsewhere.
Gas Pipeline Uniform Accounting Regulations — 331
331 Extraordinary Income (1) Unless otherwise directed by the Commission in particular cases, a company shall include in this account all material gains constituting “Extraordinary Items”. ( See subsections 8(2) and (4) of these Regulations.) (2) Representative List of Items of Extraordinary Income to be included. ( See section 14 of these Regulations) Gain on extraordinary retirement of depreciable plant ( See section 40) Gain on sale or retirement of depreciable Other Plant ( See section 43) Gain on sale or retirement of land ( See section 44) Gain on sale of assets included in Sinking Funds or Miscellaneous Special Funds ( See section 62) Gain on sale of Temporary Cash Investments ( See section 64) Gain on sale of Investments in Affiliated Companies or Other Investments ( See section 66) Adjustment to account 126 as described in subsection 68(2) of these Regulations Gain on redemption of long-term debt ( See section 73) Gain on reacquisition of long-term debt ( See section 74)
Gas Pipeline Uniform Accounting Regulations — (1)
(1) Unless otherwise directed by the Commission in particular cases, a company shall include in this account all material gains constituting “Extraordinary Items”. ( See subsections 8(2) and (4) of these Regulations.)
Gas Pipeline Uniform Accounting Regulations — (2)
(2) Representative List of Items of Extraordinary Income to be included. ( See section 14 of these Regulations) Gain on extraordinary retirement of depreciable plant ( See section 40) Gain on sale or retirement of depreciable Other Plant ( See section 43) Gain on sale or retirement of land ( See section 44) Gain on sale of assets included in Sinking Funds or Miscellaneous Special Funds ( See section 62) Gain on sale of Temporary Cash Investments ( See section 64) Gain on sale of Investments in Affiliated Companies or Other Investments ( See section 66) Adjustment to account 126 as described in subsection 68(2) of these Regulations Gain on redemption of long-term debt ( See section 73) Gain on reacquisition of long-term debt ( See section 74)