GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Oil Pipeline Uniform Accounting Regulations — (2)
(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 — (a)
(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
Oil Pipeline Uniform Accounting Regulations — (xxviii)
(xxviii) underground cable and connection; and
Oil Pipeline Uniform Accounting Regulations — (b)
(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 — (iii)
(iii) power generating, converting or supply equipment,
Oil Pipeline Uniform Accounting Regulations — (iv)
(iv) radar console and associated equipment,
Oil Pipeline Uniform Accounting Regulations — (vi)
(vi) specialized testing and repair equipment, and
Oil Pipeline Uniform Accounting Regulations — (vii)
(vii) transmitter and receiver, including mobile unit.
Oil Pipeline Uniform Accounting Regulations — 151
151 Land For the text of this account, see account 101.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 101.
Oil Pipeline Uniform Accounting Regulations — 152
152 Land Rights For the text of this account, see account 102.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 102.
Oil Pipeline Uniform Accounting Regulations — 153
153 Pipelines (1) This account shall include the costs of line pipe, line pipe fittings and labour incurred in the construction of trunk lines, including the costs of scraper traps, main line valves and other trunk line facilities between stations. (2) This account shall be maintained to show separately the costs of line pipe, line pipe fittings and pipeline construction, respectively. (3) The representative list of items of pipeline fittings and work and material to be included is the same as the list set out for account 103: ( See Regulations, section 14).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the costs of line pipe, line pipe fittings and labour incurred in the construction of trunk lines, including the costs of scraper traps, main line valves and other trunk line facilities between stations.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) This account shall be maintained to show separately the costs of line pipe, line pipe fittings and pipeline construction, respectively.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) The representative list of items of pipeline fittings and work and material to be included is the same as the list set out for account 103: ( See Regulations, section 14).
Oil Pipeline Uniform Accounting Regulations — 156
156 Buildings For the text of this account, see account 106.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 106.
Oil Pipeline Uniform Accounting Regulations — 158
158 Pumping Equipment For the text of this account, see account 108.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 108.
Oil Pipeline Uniform Accounting Regulations — 159
159 Station Oil Lines For the text of this account, see account 109.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 109.
Oil Pipeline Uniform Accounting Regulations — 160
160 Other Station Equipment For the text of this account, see account 110.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 110.
Oil Pipeline Uniform Accounting Regulations — 161
161 Oil Tanks For the text of this account, see account 111.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 111.
Oil Pipeline Uniform Accounting Regulations — 162
162 Receiving and Delivery Facilities For the text of this account, see account 112.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 112.
Oil Pipeline Uniform Accounting Regulations — 163
163 Communications Systems For the text of this account, see account 113.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
For the text of this account, see account 113.
Oil Pipeline Uniform Accounting Regulations — 171
171 Land For the text of this account, see account 101.
Oil Pipeline Uniform Accounting Regulations — 176
176 Buildings For the text of this account, see account 106.
Oil Pipeline Uniform Accounting Regulations — 183
183 Communication Systems For the text of this account, see account 113.
Oil Pipeline Uniform Accounting Regulations — 184
184 Office Furniture and Equipment (1) This account shall include the cost of office equipment, furniture and fixtures that are not built in or permanently attached to buildings. (2) The following is a representative list of items of office furniture and equipment to be included in the account: ( See Regulations, section 14) (a) accounting machine; (a.1) adding machine; (b) air conditioner; (c) calculating machine; (d) carpet; (e) chair; (f) clock; (g) comptometer; (h) desk; (i) dictating machine; (j) duplicating machine; (k) filing cabinet; (l) fire extinguisher; (m) humidifier; (n) I.B.M. panel; (o) integrator; (p) lamp; (q) library; (r) locker; (s) photographic equipment; (t) projection equipment; (u) rug; (v) safe; (w) space heater; (x) table; (y) typewriter; and (z) water cooler.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of office equipment, furniture and fixtures that are not built in or permanently attached to buildings.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of office furniture and equipment to be included in the account: ( See Regulations, section 14) (a) accounting machine; (a.1) adding machine; (b) air conditioner; (c) calculating machine; (d) carpet; (e) chair; (f) clock; (g) comptometer; (h) desk; (i) dictating machine; (j) duplicating machine; (k) filing cabinet; (l) fire extinguisher; (m) humidifier; (n) I.B.M. panel; (o) integrator; (p) lamp; (q) library; (r) locker; (s) photographic equipment; (t) projection equipment; (u) rug; (v) safe; (w) space heater; (x) table; (y) typewriter; and (z) water cooler.
Oil Pipeline Uniform Accounting Regulations — 185
185 Vehicles and Other Work Equipment (1) This account shall include the cost of (a) motor and other vehicles, (b) motor and other portable work equipment, (c) garage equipment, and (d) portable tools, not specifically provided for in other accounts under the Regulations. (2) The following is a representative list of vehicles and other work equipment to be included in the account: ( See Regulations, section 14) (a) air compressor; (b) automobile; (c) compressed air tool; (d) concrete mixer and breaker; (e) derrick; (f) ditching machine; (g) drill and hammer; (h) gasoline and oil pump, portable; (i) grading machine; (j) hand truck; (k) hydraulic outfit; (l) laying tongs; (m) motor boat and barge; (n) motorcycle; (o) motor and generator; (p) pipe cleaning machine; (q) power mower; (r) power shovel; (s) pump tamping and back filling machine; (t) tractor; (u) truck and truck trailer; (v) valve reseating machine; (w) welding machine; and (x) winch.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the cost of (a) motor and other vehicles, (b) motor and other portable work equipment, (c) garage equipment, and (d) portable tools, not specifically provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — (b)
(b) motor and other portable work equipment,
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
not specifically provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of vehicles and other work equipment to be included in the account: ( See Regulations, section 14) (a) air compressor; (b) automobile; (c) compressed air tool; (d) concrete mixer and breaker; (e) derrick; (f) ditching machine; (g) drill and hammer; (h) gasoline and oil pump, portable; (i) grading machine; (j) hand truck; (k) hydraulic outfit; (l) laying tongs; (m) motor boat and barge; (n) motorcycle; (o) motor and generator; (p) pipe cleaning machine; (q) power mower; (r) power shovel; (s) pump tamping and back filling machine; (t) tractor; (u) truck and truck trailer; (v) valve reseating machine; (w) welding machine; and (x) winch.
Oil Pipeline Uniform Accounting Regulations — (s)
(s) pump tamping and back filling machine;
Oil Pipeline Uniform Accounting Regulations — 186
186 Miscellaneous Plant This account shall include the cost of plant used in pipeline operations where such plant is not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the cost of plant used in pipeline operations where such plant is not provided for in other accounts under the Regulations.
Oil Pipeline Uniform Accounting Regulations — 187
187 Aircraft This account shall include the cost of aircraft and navigational and other flying equipment attached to or used to equip aircraft.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the cost of aircraft and navigational and other flying equipment attached to or used to equip aircraft.
Oil Pipeline Uniform Accounting Regulations — 188
188 Joint Plant (1) This account shall include a company’s contribution towards the cost of construction of a project involving joint use of facilities by the company and others, where title to the project is not held by the company. (2) Where title to a project involving joint use of facilities is held by a company, the company’s contribution to the cost shall be included in the applicable plant account. (3) Notwithstanding subsections (1) and (2), plant that is held in undivided interest shall be included in the appropriate plant accounts.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include a company’s contribution towards the cost of construction of a project involving joint use of facilities by the company and others, where title to the project is not held by the company.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) Where title to a project involving joint use of facilities is held by a company, the company’s contribution to the cost shall be included in the applicable plant account.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) Notwithstanding subsections (1) and (2), plant that is held in undivided interest shall be included in the appropriate plant accounts.
Oil Pipeline Uniform Accounting Regulations — 189
189 Allowance for Funds Used During Construction (1) A company shall not, without the approval of the Commission, charge an allowance for funds used during construction (in this section referred to as an “allowance”). (2) The rate used to determine the amount of an allowance shall be based on a reasonable allowance for the use of funds expended during the construction period, whether or not such funds have been borrowed. (3) Where an allowance is capitalized, the relevant amounts shall be debited to this account and concurrently credited to account 410.1 (Allowance for Funds Used During Construction (Credit)). (4) An allowance capitalized prior to the coming into force of these Regulations shall be included in this account, except where it has been prorated over the appropriate plant accounts. (5) A company may, at its option, close out this account by prorating the allowance to the plant accounts (see section 27 of these Regulations).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) A company shall not, without the approval of the Commission, charge an allowance for funds used during construction (in this section referred to as an “allowance”).
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The rate used to determine the amount of an allowance shall be based on a reasonable allowance for the use of funds expended during the construction period, whether or not such funds have been borrowed.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) Where an allowance is capitalized, the relevant amounts shall be debited to this account and concurrently credited to account 410.1 (Allowance for Funds Used During Construction (Credit)).
Oil Pipeline Uniform Accounting Regulations — (4)
(4) An allowance capitalized prior to the coming into force of these Regulations shall be included in this account, except where it has been prorated over the appropriate plant accounts.
Oil Pipeline Uniform Accounting Regulations — (5)
(5) A company may, at its option, close out this account by prorating the allowance to the plant accounts (see section 27 of these Regulations).
Oil Pipeline Uniform Accounting Regulations — 190
190 Overhead During Construction (1) This account shall include that portion of a company’s overhead expense attributable to the acquisition of plant and that portion shall be calculated on the basis of actual costs equitably allocated to each job or unit. (2) The company may, at its option, close out this account by prorating the amounts recorded therein to the appropriate plant accounts: ( See Regulations, section 26).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include that portion of a company’s overhead expense attributable to the acquisition of plant and that portion shall be calculated on the basis of actual costs equitably allocated to each job or unit.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The company may, at its option, close out this account by prorating the amounts recorded therein to the appropriate plant accounts: ( See Regulations, section 26).
Oil Pipeline Uniform Accounting Regulations — 191
191 Unclassified Plant in Service This account shall include the cost of transportation plant pending analysis and distribution to the appropriate plant accounts.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the cost of transportation plant pending analysis and distribution to the appropriate plant accounts.
Oil Pipeline Uniform Accounting Regulations — 304
304 Miscellaneous retained earnings adjustments
Oil Pipeline Uniform Accounting Regulations — 318
318 Income tax applicable to retained earnings adjustments
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
The balances in all retained earnings accounts shall be closed to balance sheet account 92 (Retained Earnings) at the end of each fiscal year.
Oil Pipeline Uniform Accounting Regulations — 302
302 Balance Transferred from Income This account shall show the debit or credit balance brought forward from the income accounts for the fiscal year.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall show the debit or credit balance brought forward from the income accounts for the fiscal year.
Oil Pipeline Uniform Accounting Regulations — 303
303 Prior Period Adjustments (1) Unless otherwise directed by the Commission in a particular case, a company shall include in this account all material adjustments to the income of prior fiscal years where such adjustments meet the requirements of subsection 78(1) of the Regulations. (2) The following is a representative list of items of prior period adjustments to be included in the account: ( See Regulations, section 14) (a) adjustment or settlement of income taxes; and (b) adjustment or settlement of claims resulting from litigation.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) Unless otherwise directed by the Commission in a particular case, a company shall include in this account all material adjustments to the income of prior fiscal years where such adjustments meet the requirements of subsection 78(1) of the Regulations.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of prior period adjustments to be included in the account: ( See Regulations, section 14) (a) adjustment or settlement of income taxes; and (b) adjustment or settlement of claims resulting from litigation.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) adjustment or settlement of income taxes; and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) adjustment or settlement of claims resulting from litigation.
Oil Pipeline Uniform Accounting Regulations — 304
304 Miscellaneous Retained Earnings Adjustments (1) This account shall include adjustments to retained earnings not provided for elsewhere. (2) A company shall not use this account without obtaining the prior approval of the Commission.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include adjustments to retained earnings not provided for elsewhere.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) A company shall not use this account without obtaining the prior approval of the Commission.
Oil Pipeline Uniform Accounting Regulations — 315
315 Dividend Appropriations (1) This account shall include the amount of dividends declared during the fiscal year on all classes of outstanding capital stock. (2) Subsidiary records shall be maintained showing separately the dividends declared on each type and class of capital stock. (3) Where dividends are paid in other than money, complete details of each transaction shall be maintained. (4) Dividends declared out of contributed surplus shall be debited to account 91 (Contributed Surplus).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include the amount of dividends declared during the fiscal year on all classes of outstanding capital stock.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) Subsidiary records shall be maintained showing separately the dividends declared on each type and class of capital stock.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) Where dividends are paid in other than money, complete details of each transaction shall be maintained.
Oil Pipeline Uniform Accounting Regulations — (4)
(4) Dividends declared out of contributed surplus shall be debited to account 91 (Contributed Surplus).
Oil Pipeline Uniform Accounting Regulations — 318
318 Income Tax Applicable to Retained Earnings Adjustments This account shall include the estimated federal, provincial or other government income taxes (debit or credit) assignable to the aggregate of items of both taxable income and deductions from taxable income that, for accounting purposes, are recorded in retained earnings accounts.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the estimated federal, provincial or other government income taxes (debit or credit) assignable to the aggregate of items of both taxable income and deductions from taxable income that, for accounting purposes, are recorded in retained earnings accounts.
Oil Pipeline Uniform Accounting Regulations — 408
408 Release of premium on long term debt
Oil Pipeline Uniform Accounting Regulations — 410.1
410.1 Allowance for funds used during construction (Credit)
Oil Pipeline Uniform Accounting Regulations — 415
415 Provision for loss in valuation of investments
Oil Pipeline Uniform Accounting Regulations — 418
418 Amortization of discount on long term debt
Oil Pipeline Uniform Accounting Regulations — 421
421 Interest on amounts due affiliated companies
Oil Pipeline Uniform Accounting Regulations — 425
425 Income transferred to other companies
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
The balance of all income accounts shall be closed to retained earnings account 302 (Balance Transferred from Income) at the end of each fiscal year.
Oil Pipeline Uniform Accounting Regulations — 401
401 Operating Revenue This account shall include total revenue derived from operations, as shown in the classification of operating revenue accounts.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include total revenue derived from operations, as shown in the classification of operating revenue accounts.
Oil Pipeline Uniform Accounting Regulations — 402
402 Extraordinary Income (1) Unless otherwise directed by the Commission in a particular case, a company shall include in this account all material gains constituting extraordinary items: ( See Regulations, subsections 10(2) and (4)). (2) The following is a representative list of items of extraordinary income to be included in the account: ( See Regulations, section 14) (a) gain on extraordinary retirement of depreciable plant: ( See Regulations, section 40); (b) gain on sale or retirement of depreciable other plant: ( See Regulations, section 43); (c) gain on sale or retirement of land: ( See Regulations, section 44); (d) gain on sale of assets included in Sinking Funds or Miscellaneous Special Funds: ( See Regulations, section 62); (e) gain on sale of Temporary Cash Investments: ( See Regulations, section 64); (f) gain on sale of Investments in Affiliated Companies or Other Investments: ( See Regulations, section 66); (g) adjustment to account 74 as described in subsection 68(2) of the Regulations; (h) gain on redemption of long term debt: ( See Regulations, section 73); and (i) gain on reacquisition of long term debt: ( See Regulations, section 73).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) Unless otherwise directed by the Commission in a particular case, a company shall include in this account all material gains constituting extraordinary items: ( See Regulations, subsections 10(2) and (4)).