GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Oil Pipeline Uniform Accounting Regulations — (b)
(b) the cost of removing the property of others from the land and relocating the property.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The cost of land not used in transportation service or for which there is no definite plan for use in pipeline operations, shall be debited to account 34 (Other Plant).
Oil Pipeline Uniform Accounting Regulations — (3)
(3) Net proceeds from the sale of timber, minerals or improvements that were part of the land cost shall be credited to this account.
Oil Pipeline Uniform Accounting Regulations — (4)
(4) Subject to the approval of the Commission, a company shall credit the amount of any excess of net proceeds referred to in subsection (3) over the original cost of the timber, minerals or improvements included in land cost to account 402 (Extraordinary Income) unless the amount of the excess is not material, in which case the company shall credit that amount to account 410 (Other Income).
Oil Pipeline Uniform Accounting Regulations — (5)
(5) The following is a representative list of items of land to be included in the account: ( See Regulations, section 14) (a) abstract; (b) appraisal; (c) arbitrator in expropriation cases; (d) commissions paid to others; (e) compensation and expenses of outside land agents if specifically assigned to acquisition of land except arbitrary apportionments for incidental services; (f) cost of clearing, filling and levelling submerged or low land; (g) compensation for damages to property of others; (h) cost of a ditch for waterway when it is part of consideration for purchase; (i) engineering and survey expenses in connection with the purchase of land in fee-simple; (j) expropriation expenses, including court costs and special counsel fees; (k) judgments and decreed costs to clear or defend titles; (l) legal and notarial fees; (m) plats; (n) premiums on expropriation bonds; (o) cost of registering, filing and depositing title documents and plans; (p) payments for release and discharge of encumbrances and charges against the land; (q) payments for release from restrictive provisions of original title documents and for other rights; (r) removal and relocation of buildings and other structures on the land that are not purchased; (s) rent of land where it is part of the consideration for purchase; and (t) taxes accrued on the land and assumed at time of purchase.
Oil Pipeline Uniform Accounting Regulations — (e)
(e) compensation and expenses of outside land agents if specifically assigned to acquisition of land except arbitrary apportionments for incidental services;
Oil Pipeline Uniform Accounting Regulations — (f)
(f) cost of clearing, filling and levelling submerged or low land;
Oil Pipeline Uniform Accounting Regulations — (g)
(g) compensation for damages to property of others;
Oil Pipeline Uniform Accounting Regulations — (h)
(h) cost of a ditch for waterway when it is part of consideration for purchase;
Oil Pipeline Uniform Accounting Regulations — (i)
(i) engineering and survey expenses in connection with the purchase of land in fee-simple;
Oil Pipeline Uniform Accounting Regulations — (j)
(j) expropriation expenses, including court costs and special counsel fees;
Oil Pipeline Uniform Accounting Regulations — (k)
(k) judgments and decreed costs to clear or defend titles;
Oil Pipeline Uniform Accounting Regulations — (o)
(o) cost of registering, filing and depositing title documents and plans;
Oil Pipeline Uniform Accounting Regulations — (p)
(p) payments for release and discharge of encumbrances and charges against the land;
Oil Pipeline Uniform Accounting Regulations — (q)
(q) payments for release from restrictive provisions of original title documents and for other rights;
Oil Pipeline Uniform Accounting Regulations — (r)
(r) removal and relocation of buildings and other structures on the land that are not purchased;
Oil Pipeline Uniform Accounting Regulations — (s)
(s) rent of land where it is part of the consideration for purchase; and
Oil Pipeline Uniform Accounting Regulations — (t)
(t) taxes accrued on the land and assumed at time of purchase.
Oil Pipeline Uniform Accounting Regulations — 102
102 Land Rights (1) This account shall include amounts paid for registered land rights or easements and the costs incurred in connection with obtaining the land rights. (2) Temporary land rights or easements used for construction purposes only and the cost of clearing, levelling or grading land for which the company has acquired land rights both before and after the construction of facilities thereon shall be included in the plant account provided for the facilities constructed. (3) A company shall credit to this account the net proceeds from the sale of timber, minerals or improvements that were part of the cost of land rights. (4) Subject to the approval of the Commission, a company shall credit the amount of any excess of net proceeds referred to in subsection (3) over the original cost of the timber, minerals or improvements included in the cost of land rights to account 402 (Extraordinary Income) unless the amount of the excess is not material, in which case the company shall credit that amount to account 410 (Other Income). (5) The following is a representative list of items of land rights to be included in the account: ( See Regulations, section 14) (a) abstract expenses; (b) engineering and survey expenses; (c) expropriation expenses; (d) fees and costs of registering, filing and depositing title documents and plans; (e) judgments and decreed costs of clearing or defending titles; (f) legal and notarial fees; (g) outside land right agents’ compensation; (h) plats; (i) premiums on expropriation bonds; (j) payments for release and discharge of encumbrances and charges against the land affected by the land rights; (k) payments for tenants’ consents, options and easements; and (l) servitudes.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include amounts paid for registered land rights or easements and the costs incurred in connection with obtaining the land rights.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) Temporary land rights or easements used for construction purposes only and the cost of clearing, levelling or grading land for which the company has acquired land rights both before and after the construction of facilities thereon shall be included in the plant account provided for the facilities constructed.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) A company shall credit to this account the net proceeds from the sale of timber, minerals or improvements that were part of the cost of land rights.
Oil Pipeline Uniform Accounting Regulations — (4)
(4) Subject to the approval of the Commission, a company shall credit the amount of any excess of net proceeds referred to in subsection (3) over the original cost of the timber, minerals or improvements included in the cost of land rights to account 402 (Extraordinary Income) unless the amount of the excess is not material, in which case the company shall credit that amount to account 410 (Other Income).
Oil Pipeline Uniform Accounting Regulations — (5)
(5) The following is a representative list of items of land rights to be included in the account: ( See Regulations, section 14) (a) abstract expenses; (b) engineering and survey expenses; (c) expropriation expenses; (d) fees and costs of registering, filing and depositing title documents and plans; (e) judgments and decreed costs of clearing or defending titles; (f) legal and notarial fees; (g) outside land right agents’ compensation; (h) plats; (i) premiums on expropriation bonds; (j) payments for release and discharge of encumbrances and charges against the land affected by the land rights; (k) payments for tenants’ consents, options and easements; and (l) servitudes.
Oil Pipeline Uniform Accounting Regulations — (d)
(d) fees and costs of registering, filing and depositing title documents and plans;
Oil Pipeline Uniform Accounting Regulations — (e)
(e) judgments and decreed costs of clearing or defending titles;
Oil Pipeline Uniform Accounting Regulations — (g)
(g) outside land right agents’ compensation;
Oil Pipeline Uniform Accounting Regulations — (j)
(j) payments for release and discharge of encumbrances and charges against the land affected by the land rights;
Oil Pipeline Uniform Accounting Regulations — (k)
(k) payments for tenants’ consents, options and easements; and
Oil Pipeline Uniform Accounting Regulations — 103
103 Pipelines (1) This account shall include the cost of installed line pipe and line pipe fittings laid in the construction of gathering lines and shall be maintained to show separately the costs of line pipe, line pipe fittings and pipeline construction. (2) The following is a representative list of pipeline fittings to be included in the account: ( See Regulations, section 14) (a) flange; (b) scraper trap; and (c) valve. (3) The following is a representative list of items of work and material to be included in the account: ( See Regulations, section 14) (a) Labour and Equipment (i) backfilling, (ii) cleaning up rights-of-way, (iii) clearing rights-of-way, (iv) construction damage, (v) ditching, (vi) engineering and surveying, (vii) hauling and stringing, (viii) inspection and testing, (ix) installing line pipe fittings, (x) laying, (xi) superintendence, (xii) treating, and (xiii) welding; and (b) Material (i) barrier, (ii) bent, (iii) bridge, road, fence and gate when essential to pipeline construction, (iv) casting pipe, (v) cathodic protection system, (vi) clamp and sleeve, (vii) cattleguard, (viii) culvert, (ix) insulator, (x) pole, (xi) protective coating, (xii) river weight, (xiii) rock shield, (xiv) slab, (xv) support and cable, (xvi) vent line, and (xvii) wire.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of installed line pipe and line pipe fittings laid in the construction of gathering lines and shall be maintained to show separately the costs of line pipe, line pipe fittings and pipeline construction.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of pipeline fittings to be included in the account: ( See Regulations, section 14) (a) flange; (b) scraper trap; and (c) valve.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) The following is a representative list of items of work and material to be included in the account: ( See Regulations, section 14) (a) Labour and Equipment (i) backfilling, (ii) cleaning up rights-of-way, (iii) clearing rights-of-way, (iv) construction damage, (v) ditching, (vi) engineering and surveying, (vii) hauling and stringing, (viii) inspection and testing, (ix) installing line pipe fittings, (x) laying, (xi) superintendence, (xii) treating, and (xiii) welding; and (b) Material (i) barrier, (ii) bent, (iii) bridge, road, fence and gate when essential to pipeline construction, (iv) casting pipe, (v) cathodic protection system, (vi) clamp and sleeve, (vii) cattleguard, (viii) culvert, (ix) insulator, (x) pole, (xi) protective coating, (xii) river weight, (xiii) rock shield, (xiv) slab, (xv) support and cable, (xvi) vent line, and (xvii) wire.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) Labour and Equipment (i) backfilling, (ii) cleaning up rights-of-way, (iii) clearing rights-of-way, (iv) construction damage, (v) ditching, (vi) engineering and surveying, (vii) hauling and stringing, (viii) inspection and testing, (ix) installing line pipe fittings, (x) laying, (xi) superintendence, (xii) treating, and (xiii) welding; and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) Material (i) barrier, (ii) bent, (iii) bridge, road, fence and gate when essential to pipeline construction, (iv) casting pipe, (v) cathodic protection system, (vi) clamp and sleeve, (vii) cattleguard, (viii) culvert, (ix) insulator, (x) pole, (xi) protective coating, (xii) river weight, (xiii) rock shield, (xiv) slab, (xv) support and cable, (xvi) vent line, and (xvii) wire.
Oil Pipeline Uniform Accounting Regulations — (iii)
(iii) bridge, road, fence and gate when essential to pipeline construction,
Oil Pipeline Uniform Accounting Regulations — 106
106 Buildings (1) This account shall include the cost of buildings, including foundations and other components such as heating, lighting, plumbing, air conditioning and sprinkler systems. (2) The following is a representative list of items of buildings to be included in the account: ( See Regulations, section 14) (a) air strip; (b) clearing and landscaping building area; (c) fencing; (d) loading platform; (e) sewage system; (f) road and parking area; (g) boiler; (h) cistern; (i) incinerator; and (j) pipe rack.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of buildings, including foundations and other components such as heating, lighting, plumbing, air conditioning and sprinkler systems.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of buildings to be included in the account: ( See Regulations, section 14) (a) air strip; (b) clearing and landscaping building area; (c) fencing; (d) loading platform; (e) sewage system; (f) road and parking area; (g) boiler; (h) cistern; (i) incinerator; and (j) pipe rack.
Oil Pipeline Uniform Accounting Regulations — (b)
(b) clearing and landscaping building area;
Oil Pipeline Uniform Accounting Regulations — 108
108 Pumping Equipment (1) This account shall include the cost of engines, motors, pumps and all other pumping equipment required in the transportation of oil, including installation costs and the cost of any special foundations. (2) The following is a representative list of items of pumping equipment to be included in the account: ( See Regulations, section 14) (a) air compressor; (b) air cooling system; (c) air intake and exhaust system; (d) air starting system; (e) booster pump; (f) engine cooling system; (g) engine and motor; (h) exhaust silencer; (i) fuel oil system; (j) fuel and water storage tank; (k) heat exchanger; (l) generator; (m) lube oil system; (n) pump; (o) seal oil system; (p) speed controller; and (q) speed increaser.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of engines, motors, pumps and all other pumping equipment required in the transportation of oil, including installation costs and the cost of any special foundations.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of pumping equipment to be included in the account: ( See Regulations, section 14) (a) air compressor; (b) air cooling system; (c) air intake and exhaust system; (d) air starting system; (e) booster pump; (f) engine cooling system; (g) engine and motor; (h) exhaust silencer; (i) fuel oil system; (j) fuel and water storage tank; (k) heat exchanger; (l) generator; (m) lube oil system; (n) pump; (o) seal oil system; (p) speed controller; and (q) speed increaser.
Oil Pipeline Uniform Accounting Regulations — 109
109 Station Oil Lines This account shall include the incoming and outgoing station gate valves at each station and the pipelines, fittings, manifolds and tank lines between those valves.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the incoming and outgoing station gate valves at each station and the pipelines, fittings, manifolds and tank lines between those valves.
Oil Pipeline Uniform Accounting Regulations — 110
110 Other Station Equipment (1) This account shall include the cost of all station equipment not provided for in other accounts under the Regulations. (2) The following is a representative list of items of other station equipment to be included in the account: ( See Regulations, section 14) (a) calibration tank; (b) compensator; (c) electrical system; (d) electrical equipment and control; (e) firefighting equipment; (f) fuel and lubricating oil tank; (g) gasoline system; (h) metering equipment complete with strainer and filter; (i) oil sump system; (j) oil trap; (k) oil treating plant; (l) outside power line and lighting facilities; (m) permanent water right; (n) reservoir; (o) safety device; (p) service line; (q) siding and spur track for station use; (r) skimmer; (s) station tools and equipment; (t) station instrument control; (u) steam system; (v) substation; (w) utility and instrument air system; and (x) water system, storage tank and tower structure.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of all station equipment not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of other station equipment to be included in the account: ( See Regulations, section 14) (a) calibration tank; (b) compensator; (c) electrical system; (d) electrical equipment and control; (e) firefighting equipment; (f) fuel and lubricating oil tank; (g) gasoline system; (h) metering equipment complete with strainer and filter; (i) oil sump system; (j) oil trap; (k) oil treating plant; (l) outside power line and lighting facilities; (m) permanent water right; (n) reservoir; (o) safety device; (p) service line; (q) siding and spur track for station use; (r) skimmer; (s) station tools and equipment; (t) station instrument control; (u) steam system; (v) substation; (w) utility and instrument air system; and (x) water system, storage tank and tower structure.
Oil Pipeline Uniform Accounting Regulations — (h)
(h) metering equipment complete with strainer and filter;
Oil Pipeline Uniform Accounting Regulations — (l)
(l) outside power line and lighting facilities;
Oil Pipeline Uniform Accounting Regulations — (q)
(q) siding and spur track for station use;
Oil Pipeline Uniform Accounting Regulations — (w)
(w) utility and instrument air system; and
Oil Pipeline Uniform Accounting Regulations — (x)
(x) water system, storage tank and tower structure.
Oil Pipeline Uniform Accounting Regulations — 111
111 Oil Tanks (1) This account shall include the cost of tanks used for the storage of crude or product oil and other appurtenances necessary to equip the tanks for such storage. (2) The following is a representative list of items of oil tanks to be included in the account: ( See Regulations, section 14) (a) ammonia injection system; (b) catwalk; (c) cathodic protection system; (d) fire protection equipment attached to the tank; (e) fire wall; (f) grade; (g) inlet valve; (h) oil tank; (i) outlet valve; (j) roof; (k) steam coil; (l) swing pipe; and (m) tank gauge system.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of tanks used for the storage of crude or product oil and other appurtenances necessary to equip the tanks for such storage.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of oil tanks to be included in the account: ( See Regulations, section 14) (a) ammonia injection system; (b) catwalk; (c) cathodic protection system; (d) fire protection equipment attached to the tank; (e) fire wall; (f) grade; (g) inlet valve; (h) oil tank; (i) outlet valve; (j) roof; (k) steam coil; (l) swing pipe; and (m) tank gauge system.
Oil Pipeline Uniform Accounting Regulations — (d)
(d) fire protection equipment attached to the tank;
Oil Pipeline Uniform Accounting Regulations — 112
112 Receiving and Delivery Facilities (1) This account shall include the cost of facilities for receiving or delivering oil and oil products to or from vessels, railroad cars and trucks. (2) The following is a representative list of items of receiving and delivery facilities to be included in the account: ( See Regulations, section 14) (a) automatic sampler; (a.1) barge; (b) ballast system; (b.1) breakwater; (c) calibration tank; (c.1) cargo hose; (d) cofferdam; (e) crane; (f) crib; (g) delivery rack; (h) derrick; (i) dock; (j) dock structure; (k) engine and pump at loading rack and on wharf; (l) grading and site preparation; (m) gravitometer; (n) loading platform; (o) metering equipment complete with strainer and filter; (p) oil tank at dock; (q) oil line pipe and fittings used in connection with receiving and delivery facilities; (r) pier; (s) pumping equipment; (t) pumphouse; (u) rail track used in connection with receiving and delivery facilities; (v) seawall; (w) slip including piling; (x) tanker; (y) wharf; and (z) winch.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of facilities for receiving or delivering oil and oil products to or from vessels, railroad cars and trucks.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of receiving and delivery facilities to be included in the account: ( See Regulations, section 14) (a) automatic sampler; (a.1) barge; (b) ballast system; (b.1) breakwater; (c) calibration tank; (c.1) cargo hose; (d) cofferdam; (e) crane; (f) crib; (g) delivery rack; (h) derrick; (i) dock; (j) dock structure; (k) engine and pump at loading rack and on wharf; (l) grading and site preparation; (m) gravitometer; (n) loading platform; (o) metering equipment complete with strainer and filter; (p) oil tank at dock; (q) oil line pipe and fittings used in connection with receiving and delivery facilities; (r) pier; (s) pumping equipment; (t) pumphouse; (u) rail track used in connection with receiving and delivery facilities; (v) seawall; (w) slip including piling; (x) tanker; (y) wharf; and (z) winch.
Oil Pipeline Uniform Accounting Regulations — (k)
(k) engine and pump at loading rack and on wharf;
Oil Pipeline Uniform Accounting Regulations — (o)
(o) metering equipment complete with strainer and filter;
Oil Pipeline Uniform Accounting Regulations — (q)
(q) oil line pipe and fittings used in connection with receiving and delivery facilities;
Oil Pipeline Uniform Accounting Regulations — (u)
(u) rail track used in connection with receiving and delivery facilities;
Oil Pipeline Uniform Accounting Regulations — 113
113 Communication Systems (1) This account shall include the cost of telephone, telegraph, radio, radar and other communication structures and equipment used wholly or predominantly in oil transportation operations. (2) The following is a representative list of items of communication systems to be included in the account: ( See Regulations, section 14) (a) Telephone and Telegraph Equipment (i) aerial attachment, (ii) battery, (iii) brace, (iv) bracket, (v) cable and wire, (vi) cable box and appurtenance, (vii) conduit and appurtenance, (viii) connecting wire, (ix) current controlling instrument, (x) cross arm and cross arm bolt, (xi) electric generator and motor, (xii) electric meter, (xiii) fuse and mechanical protector, (xiv) guy stub and anchor, (xv) guy rod and wire, (xvi) insulator and pin, (xvii) rectifier, (xviii) rheostat, (xix) pole, (xx) sending and receiving instrument, (xxi) stationary engine, (xxii) submarine cable and connection, (xxiii) switchboard, (xxiv) telephone pole box, (xxv) testing outfit, (xxvi) tower, (xxvii) transformer, and (xxviii) underground cable and connection; and (b) Radio and Radar Equipment (i) aerial or antenna and attachments, (ii) control unit, (iii) power generating, converting or supply equipment, (iv) radar console and associated equipment, (v) radio tower, (vi) specialized testing and repair equipment, and (vii) transmitter and receiver, including mobile unit.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of telephone, telegraph, radio, radar and other communication structures and equipment used wholly or predominantly in oil transportation operations.