GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The amounts recorded in this account shall be amortized in accordance with sections 72 or 73 of the Regulations, as applicable.
Oil Pipeline Uniform Accounting Regulations — 78
78 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; and (c) credit items of a deferred nature, not provided for in other accounts under the Regulations, that are to be amortized over future periods.
Oil 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; and (c) credit items of a deferred nature, not provided for in other accounts under the Regulations, that are to be amortized over future periods.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) credit items that cannot be disposed of until further information is received;
Oil Pipeline Uniform Accounting Regulations — (c)
(c) credit items of a deferred nature, not provided for in other accounts under the Regulations, that are to be amortized over future periods.
Oil Pipeline Uniform Accounting Regulations — 80
80 Long Term Debt (1) This account shall include (a) the total par value of unmatured debt maturing more than one year from the date of the balance sheet, where the debt is issued and not retired or cancelled; and (b) the total par value of any unmatured debt similar to the debt referred to in paragraph (a) of any other company, the payment of which has been assumed by the company. (2) The amounts in this account shall be divided to show the par value of (a) certificates or other evidences of long term debt, pledged and unpledged, held in the company’s treasury, by its agents or trustees, or otherwise subject to the company’s control; and (b) certificates or other evidences of long term debt issued and outstanding, and not held by the company, its agents or trustees, or subject to the company’s control. (3) The amounts included in this account shall be further divided to show the amount of each of the following classes of long term debt: (a) mortgage bonds — bonds that are secured by lien on physical property and not included in any other subdivisions of this account; (b) collateral trust bonds — bonds and notes that are secured by a lien on securities or other negotiable paper and stock trust certificates that are similar in character to collateral trust bonds; (c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payment of interest only if the interest is earned; (d) convertible bonds — bonds that may be converted into capital stock of the company according to the agreement under which they are issued; and (e) miscellaneous obligations — all other long term obligations that mature more than one year from the date of the balance sheet. (4) Each of the classes listed in subsection (3) shall be divided into subclasses according to (a) differences in security given therefor; (b) rates of interest; (c) interest dates; and (d) dates of maturity. (5) Long term debt securities are considered to be issued when they have been sold to a bona fide purchaser for valuable consideration and the purchaser holds them free from all control by the accounting company. (6) All long term debt securities that are issued, not reacquired and are held by or for the company are considered to be outstanding. (7) Long term debt that is to be repaid in a foreign currency shall be included in this account in accordance with generally accepted accounting practice.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the total par value of unmatured debt maturing more than one year from the date of the balance sheet, where the debt is issued and not retired or cancelled; and (b) the total par value of any unmatured debt similar to the debt referred to in paragraph (a) of any other company, the payment of which has been assumed by the company.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) the total par value of unmatured debt maturing more than one year from the date of the balance sheet, where the debt is issued and not retired or cancelled; and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) the total par value of any unmatured debt similar to the debt referred to in paragraph (a) of any other company, the payment of which has been assumed by the company.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The amounts in this account shall be divided to show the par value of (a) certificates or other evidences of long term debt, pledged and unpledged, held in the company’s treasury, by its agents or trustees, or otherwise subject to the company’s control; and (b) certificates or other evidences of long term debt issued and outstanding, and not held by the company, its agents or trustees, or subject to the company’s control.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) certificates or other evidences of long term debt, pledged and unpledged, held in the company’s treasury, by its agents or trustees, or otherwise subject to the company’s control; and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) certificates or other evidences of long term debt issued and outstanding, and not held by the company, its agents or trustees, or subject to the company’s control.
Oil Pipeline Uniform Accounting Regulations — (3)
(3) The amounts included in this account shall be further divided to show the amount of each of the following classes of long term debt: (a) mortgage bonds — bonds that are secured by lien on physical property and not included in any other subdivisions of this account; (b) collateral trust bonds — bonds and notes that are secured by a lien on securities or other negotiable paper and stock trust certificates that are similar in character to collateral trust bonds; (c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payment of interest only if the interest is earned; (d) convertible bonds — bonds that may be converted into capital stock of the company according to the agreement under which they are issued; and (e) miscellaneous obligations — all other long term obligations that mature more than one year from the date of the balance sheet.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) mortgage bonds — bonds that are secured by lien on physical property and not included in any other subdivisions of this account;
Oil Pipeline Uniform Accounting Regulations — (b)
(b) collateral trust bonds — bonds and notes that are secured by a lien on securities or other negotiable paper and stock trust certificates that are similar in character to collateral trust bonds;
Oil Pipeline Uniform Accounting Regulations — (c)
(c) income bonds — bonds that are a lien on a company’s revenue alone, or bonds that, while being a lien on the company’s property and franchises, provide for payment of interest only if the interest is earned;
Oil Pipeline Uniform Accounting Regulations — (d)
(d) convertible bonds — bonds that may be converted into capital stock of the company according to the agreement under which they are issued; and
Oil Pipeline Uniform Accounting Regulations — (e)
(e) miscellaneous obligations — all other long term obligations that mature more than one year from the date of the balance sheet.
Oil Pipeline Uniform Accounting Regulations — (4)
(4) Each of the classes listed in subsection (3) shall be divided into subclasses according to (a) differences in security given therefor; (b) rates of interest; (c) interest dates; and (d) dates of maturity.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) differences in security given therefor;
Oil Pipeline Uniform Accounting Regulations — (5)
(5) Long term debt securities are considered to be issued when they have been sold to a bona fide purchaser for valuable consideration and the purchaser holds them free from all control by the accounting company.
Oil Pipeline Uniform Accounting Regulations — (6)
(6) All long term debt securities that are issued, not reacquired and are held by or for the company are considered to be outstanding.
Oil Pipeline Uniform Accounting Regulations — (7)
(7) Long term debt that is to be repaid in a foreign currency shall be included in this account in accordance with generally accepted accounting practice.
Oil Pipeline Uniform Accounting Regulations — 85
85 Advances from Affiliated Companies (1) This account shall include (a) the par value of bonds, debentures, and long term notes payable, (b) the par value of non-negotiable notes, (c) the par value of matured long term bonds, debentures or notes payable where, (i) the bonds, debentures or notes of the company are held by an affiliated company, (ii) there is no agreement for an extension as to time of payment, and (iii) the collection of the principal is not enforced, (d) credit balances in open accounts with affiliated companies, other than credit balances in current accounts, and (e) interest accrued on any matter referred to in paragraphs (a) to (d) owed to an affiliated company and not subject to settlement within one year from the date of the balance sheet. (2) Separate subaccounts shall be kept for each of the items listed in subsection (1). ( See Regulations, section 80).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the par value of bonds, debentures, and long term notes payable, (b) the par value of non-negotiable notes, (c) the par value of matured long term bonds, debentures or notes payable where, (i) the bonds, debentures or notes of the company are held by an affiliated company, (ii) there is no agreement for an extension as to time of payment, and (iii) the collection of the principal is not enforced, (d) credit balances in open accounts with affiliated companies, other than credit balances in current accounts, and (e) interest accrued on any matter referred to in paragraphs (a) to (d)
Oil Pipeline Uniform Accounting Regulations — (a)
(a) the par value of bonds, debentures, and long term notes payable,
Oil Pipeline Uniform Accounting Regulations — (b)
(b) the par value of non-negotiable notes,
Oil Pipeline Uniform Accounting Regulations — (c)
(c) the par value of matured long term bonds, debentures or notes payable where, (i) the bonds, debentures or notes of the company are held by an affiliated company, (ii) there is no agreement for an extension as to time of payment, and (iii) the collection of the principal is not enforced,
Oil Pipeline Uniform Accounting Regulations — (i)
(i) the bonds, debentures or notes of the company are held by an affiliated company,
Oil Pipeline Uniform Accounting Regulations — (ii)
(ii) there is no agreement for an extension as to time of payment, and
Oil Pipeline Uniform Accounting Regulations — (iii)
(iii) the collection of the principal is not enforced,
Oil Pipeline Uniform Accounting Regulations — (d)
(d) credit balances in open accounts with affiliated companies, other than credit balances in current accounts, and
Oil Pipeline Uniform Accounting Regulations — (e)
(e) interest accrued on any matter referred to in paragraphs (a) to (d)
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
owed to an affiliated company and not subject to settlement within one year from the date of the balance sheet.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) Separate subaccounts shall be kept for each of the items listed in subsection (1). ( See Regulations, section 80).
Oil Pipeline Uniform Accounting Regulations — 86
86 Other Long Term Debt This account shall include amounts payable more than one year from the date of the balance sheet if such amounts have not been provided for elsewhere and loans payable authorized by subsection 76(2) of the Regulations.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include amounts payable more than one year from the date of the balance sheet if such amounts have not been provided for elsewhere and loans payable authorized by subsection 76(2) of the Regulations.
Oil Pipeline Uniform Accounting Regulations — 90
90 Capital Stock (1) This account shall include (a) the total par value of par value stock, and (b) the total amount received from the issuance of stock without par value, excluding amounts that have been properly allocated to account 91 (Contributed Surplus), if the stock has been issued to bona fide purchasers and has not been reacquired and cancelled, and (c) appropriations of retained earnings that have been transferred to this account. (2) Premiums received from the issue of par value stock shall be credited to account 91 (Contributed Surplus). (3) Where capital stock is reduced or cancelled, this account shall be debited with the appropriate amount applicable to the particular series or class of stock involved. (4) Where capital stock having par value is exchanged for capital stock without par value, any amounts with respect thereto in account 91 (Contributed Surplus) shall be transferred to this account. (5) This account shall be subdivided in a manner that shows the total amount credited to this account with respect to each series or class of stock issued and outstanding and carrying different conditions. (6) An appropriate record shall be maintained showing the number of shares issued and outstanding for each series or class referred to in subsection (5).
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) the total par value of par value stock, and (b) the total amount received from the issuance of stock without par value, excluding amounts that have been properly allocated to account 91 (Contributed Surplus), if the stock has been issued to bona fide purchasers and has not been reacquired and cancelled, and (c) appropriations of retained earnings that have been transferred to this account.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) the total par value of par value stock, and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) the total amount received from the issuance of stock without par value, excluding amounts that have been properly allocated to account 91 (Contributed Surplus),
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
if the stock has been issued to bona fide purchasers and has not been reacquired and cancelled, and
Oil Pipeline Uniform Accounting Regulations — (c)
(c) appropriations of retained earnings that have been transferred to this account.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) Premiums received from the issue of par value stock shall be credited to account 91 (Contributed Surplus).
Oil Pipeline Uniform Accounting Regulations — (3)
(3) Where capital stock is reduced or cancelled, this account shall be debited with the appropriate amount applicable to the particular series or class of stock involved.
Oil Pipeline Uniform Accounting Regulations — (4)
(4) Where capital stock having par value is exchanged for capital stock without par value, any amounts with respect thereto in account 91 (Contributed Surplus) shall be transferred to this account.
Oil Pipeline Uniform Accounting Regulations — (5)
(5) This account shall be subdivided in a manner that shows the total amount credited to this account with respect to each series or class of stock issued and outstanding and carrying different conditions.
Oil Pipeline Uniform Accounting Regulations — (6)
(6) An appropriate record shall be maintained showing the number of shares issued and outstanding for each series or class referred to in subsection (5).
Oil Pipeline Uniform Accounting Regulations — 91
91 Contributed Surplus (1) This account shall include (a) surplus arising from transactions relating to the company’s share capital; and (b) capital contributions and donations from government and other sources. (2) The following is a representative list of items of contributed surplus to be included in this account: ( See Regulations, section 14) (a) premiums received on the issue of par value shares; (b) proceeds from the sale of donated shares; (c) credits resulting from redemption or conversion of shares at less than the amount recorded as share capital; (d) other contributions made by shareholders in excess of par or stated value of shares; (e) the portion of the proceeds from the issue of no par value shares that has been properly allocated to this account; and (f) capital contributions in the form of subsidies, building sites and other such contributions.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall include (a) surplus arising from transactions relating to the company’s share capital; and (b) capital contributions and donations from government and other sources.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) surplus arising from transactions relating to the company’s share capital; and
Oil Pipeline Uniform Accounting Regulations — (b)
(b) capital contributions and donations from government and other sources.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The following is a representative list of items of contributed surplus to be included in this account: ( See Regulations, section 14) (a) premiums received on the issue of par value shares; (b) proceeds from the sale of donated shares; (c) credits resulting from redemption or conversion of shares at less than the amount recorded as share capital; (d) other contributions made by shareholders in excess of par or stated value of shares; (e) the portion of the proceeds from the issue of no par value shares that has been properly allocated to this account; and (f) capital contributions in the form of subsidies, building sites and other such contributions.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) premiums received on the issue of par value shares;
Oil Pipeline Uniform Accounting Regulations — (b)
(b) proceeds from the sale of donated shares;
Oil Pipeline Uniform Accounting Regulations — (c)
(c) credits resulting from redemption or conversion of shares at less than the amount recorded as share capital;
Oil Pipeline Uniform Accounting Regulations — (d)
(d) other contributions made by shareholders in excess of par or stated value of shares;
Oil Pipeline Uniform Accounting Regulations — (e)
(e) the portion of the proceeds from the issue of no par value shares that has been properly allocated to this account; and
Oil Pipeline Uniform Accounting Regulations — (f)
(f) capital contributions in the form of subsidies, building sites and other such contributions.
Oil Pipeline Uniform Accounting Regulations — 92
92 Retained Earnings This account shall include the balance, debit or credit, of the amounts included in the Retained Earnings accounts listed in Schedule III.
Oil Pipeline Uniform Accounting Regulations — Oil Pipeline Uniform Accounting Regulations
This account shall include the balance, debit or credit, of the amounts included in the Retained Earnings accounts listed in Schedule III.
Oil Pipeline Uniform Accounting Regulations — 93
93 Excess of Appraised Value of Fixed Assets Over Depreciated Cost (1) This account shall be credited with the increase in value of fixed assets of the company as a result of an appraisal, where the appraisal is associated with (a) an actual purchase and sale of fixed assets as in the acquisition of an affiliated company; (b) a reorganization of the accounting company; or (c) a substantial issue of securities, whether equity shares or otherwise. (2) The crediting of this account in the manner referred to in subsection (1) and the disposition of any amounts included therein shall be subject to the prior approval of the Commission.
Oil Pipeline Uniform Accounting Regulations — (1)
(1) This account shall be credited with the increase in value of fixed assets of the company as a result of an appraisal, where the appraisal is associated with (a) an actual purchase and sale of fixed assets as in the acquisition of an affiliated company; (b) a reorganization of the accounting company; or (c) a substantial issue of securities, whether equity shares or otherwise.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) an actual purchase and sale of fixed assets as in the acquisition of an affiliated company;
Oil Pipeline Uniform Accounting Regulations — (b)
(b) a reorganization of the accounting company; or
Oil Pipeline Uniform Accounting Regulations — (c)
(c) a substantial issue of securities, whether equity shares or otherwise.
Oil Pipeline Uniform Accounting Regulations — (2)
(2) The crediting of this account in the manner referred to in subsection (1) and the disposition of any amounts included therein shall be subject to the prior approval of the Commission.
Oil Pipeline Uniform Accounting Regulations — 1
1 The total of the balances in the plant accounts shall equal the total of the balances in balance sheet accounts 30 (Transportation Plant) and 38 (Transportation Plant Leased to Others).
Oil Pipeline Uniform Accounting Regulations — 2
2 Where the same account title is used for more than one group of plant accounts, the account text instructions are given in detail only for the accounts under the gathering lines group, except in the case of account 153 (Pipelines).
Oil Pipeline Uniform Accounting Regulations — 101
101 Land (1) This account shall include (a) the cost of land owned in fee simple and used for the construction and operation of pipelines; and (b) the cost of removing the property of others from the land and relocating the property. (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). (3) Net proceeds from the sale of timber, minerals or improvements that were part of the land cost shall be credited to this account. (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). (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 — (1)
(1) This account shall include (a) the cost of land owned in fee simple and used for the construction and operation of pipelines; and (b) the cost of removing the property of others from the land and relocating the property.
Oil Pipeline Uniform Accounting Regulations — (a)
(a) the cost of land owned in fee simple and used for the construction and operation of pipelines; and