reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 716 - Oil Gas Generating Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor used and
				  expenses incurred in the operation of equipment for the production of oil gas
				  exclusive of the cost of the oil.
ITEMS
Labor:
1.
				Supervising.
2. Cleaning, firing
				and operating oil gas machines.
3.
				Handling oil from place of storage to oil gas sets.
4. Measuring oil.
5. Removing and disposing of carbon deposits,
				and other cleaning and incidental labor.
6. Packing, waste, lubricants, etc.
7. Small hand tools.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 717 - Liquefied Petroleum Gas Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor used and
				  expenses incurred in the operation of equipment used for vaporizing petroleum
				  derivatives such as propane, butane, or gasoline, exclusive of cost of the
				  materials vaporized or used for fuel in the vaporizing process.
ITEMS
Labor:
1.
				Supervising.
2. Operating, cleaning
				and lubricating liquid petroleum vaporizers and injectors.
3. Taking pressures and temperatures, and
				reading gauges on storage tanks.
4.
				Inspecting and testing equipment and setting and adjusting controls and
				regulators.
5. Watching pressure
				gauges, maintaining pressures and relieving excess pressures through
				lines.
6. Repressuring storage
				tanks.
Materials and Expenses:
7. Packing, waste, lubricants, etc.
8. Small hand tools.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Operation › Section 718 - Other Process Production Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor used and
				  expenses incurred in operating equipment used for the production of gas by
				  processes not provided for in the foregoing accounts.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 721 - Water Gas Generator Fuel

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of fuel used in making water gas, including applicable
				amounts of fuel stock expenses. It shall also include the net cost of, or net
				proceeds from, the disposal of ashes.
B. Records shall be kept to show the quantity
				and cost of each type of fuel used.
The cost of fuel and related fuel stock expenses
				    may be charged initially to the appropriate fuel accounts carried under
				    accounts 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account
				    on the basis of fuel used. See accounts 151 and 152 for basis of fuel costs and
				    includible items of fuel stock expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 722 - Fuel for Oil Gas

Current through Register 1525, July 5, 2024
This account shall include the cost of fuel for the
				  manufacture of gas by the oil gas process.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 722.1 - Fuel For Oil Gas - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the average inventory
				  cost of oil used as fuel (heat oil) for the manufacture of gas by the gas
				  process, for firm gas send out.
Inventory costs shall not include transportation,
				  unloading, or related costs when these operations are performed by the utility.
				  When performed by others, such costs are permitted.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 723 - Fuel for Liquefied Petroleum Gas Process

Current through Register 1525, July 5, 2024
This account shall include the cost of fuel for
				  vaporization of liquefied petroleum gas and for the compression of air in
				  liquefied petroleum gas process.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 723.1 - Fuel For Liquefied Petroleum Gas Process - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the average inventory
				  cost of feedstock, fuels and energy sources, used for the vaporization of
				  liquefied petroleum gas and for the compression of air in the liquefied
				  petroleum gas process, for firm gas sendout. Inventory costs shall not include
				  transportation, unloading, storage, or related costs when these operations are
				  performed by the utility. When performed by others such costs are
				  permitted.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 724 - Other Gas Fuels

Current through Register 1525, July 5, 2024
This account shall include the cost of fuel for the
				  manufacture of gas by processes not provided for in the above fuel
				  accounts.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Fuels › Section 724.1 - Fuel For SNG Production - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the cost of fuel used
				  for the manufacture of substitute natural gas, for firm gas sendout.
Inventory costs shall not include transportation,
				  unloading, storage, or related costs when these operations are performed by the
				  utility. When performed by others, such costs are permitted.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 726 - Oil for Water Gas

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of oil used in carbureting water gas, including
				applicable amounts of fuel stock expenses.
B. Records shall be kept to show the type,
				quantity, and cost of oil used.
The cost of oil and related fuel stock expenses may
				    be charged initially to the appropriate accounts carried under accounts 151,
				    Fuel, and 152, Fuel Stock Expenses, and cleared to this account on the basis of
				    oil used. See accounts 151 and 152 for basis of costs and includible items of
				    fuel stock expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 727 - Oil for Oil Gas

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of oil used in making oil gas, including applicable
				amounts of fuel stock expenses.
B.
				Records shall be kept to show the type, quantity, and cost of oil
				used.
The cost of oil and related fuel stock expenses may
				    be charged initially to the appropriate raw materials account carried under
				    account 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account on
				    the basis of oil used. See Accounts 151 and 152 for basis of costs and
				    includible items of fuel stock expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 727.1 - Oil For Oil Gas - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the average inventory
				  cost of oil (make oil) used for conversion to oil gas, for firm gas
				  sendout.
Inventory costs shall not include transportation,
				  unloading, storage, or related costs when these operations are performed by the
				  utility. When performed by others, such costs are permitted.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 728 - Liquefied Petroleum Gas

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of liquefied petroleum gas, such as propane, butane, or
				gasoline, vaporized for mixing with other gases or for sale unmixed, including
				applicable amounts of fuel stock expenses.
B. Records shall be kept to show the type,
				quantity, and cost of liquefied petroleum gas.
The cost of liquefied petroleum and related fuel
				    stock expenses may be charged initially to the appropriate accounts under
				    accounts 151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account
				    on the basis of liquefied petroleum gas used. See accounts 151 and 152 for
				    basis of costs and includible items of fuel stock
				    expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 728.1 - Liquefied Petroleum Gas - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the average inventory
				  feedstock cost of liquefied petroleum gas used for firm gas sendout. Inventory
				  costs shall not include transportation, unloading, storage, or related costs
				  when these operations are performed by the utility. When performed by others,
				  such costs are permitted. Reasonable costs for LPG supply options allocable to
				  firm gas sendout are allowed.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 729 - Raw Materials for Other Gas Processes

Current through Register 1525, July 5, 2024
A.
				This account shall include the cost of raw materials used in the production of
				manufactured gas by any process not provided for by the foregoing accounts
				including the production of coal gas by use of retorts, including applicable
				amounts of fuel stock expenses.
B.
				Records shall be kept to show the type, quantity, and cost of each raw material
				used, comparable to the accounting specified in the foregoing accounts for
				specified types of gas processes.
The cost of raw materials and fuel stock expenses
				    may be charged initially to the appropriate accounts carried under accounts
				    151, Fuel, and 152, Fuel Stock Expenses, and cleared to this account on the
				    basis of raw materials used. See accounts 151 and 152 for basis of raw
				    materials costs and includible items of raw materials stock
				    expenses.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 729.1 - Feedstock For SNG Production - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the average inventory
				  costs of liquefied petroleum gas, or other feedstock used by the utility for
				  conversion to substitute natural gas, for firm gas sendout.
Inventory costs shall not include transportation,
				  unloading, storage, or related costs when these operations are performed by the
				  utility. When performed by others, such costs are permitted.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 730 - Residuals Expenses

Current through Register 1525, July 5, 2024
A. This account
				shall include the cost of labor, materials used and expenses incurred,
				including uncollectible accounts, in obtaining, handling, preparing, refining,
				and marketing residuals produced in manufactured gas production
				processes.
B. Divisions of this
				account shall be maintained for each of the principal types of expenses
				chargeable hereto and for each residual or by product carried in account 731,
				Residuals Produced - Cr.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 731 - Residuals Produced - Cr

Current through Register 1525, July 5, 2024
A. This account
				shall be credited and the appropriate subdivision of account 153, Residuals and
				Extracted Products, debited monthly with the estimated value of residuals and
				other by products obtained in connection with the production of manufactured
				gas, whether intended for sale or for use in operations.
B. If the net amount realized from the sale
				of residuals is greater or less than the amount at which they were originally
				credited hereto, an adjusting entry shall be made crediting or debiting this
				account and charging or crediting the appropriate subdivision of account 153,
				Residuals and Extracted Products, with the difference.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 732 - Purification Expenses

Current through Register 1525, July 5, 2024
This amount shall include the cost of labor,
				  materials used and expenses incurred in operating purification equipment and
				  apparatus used for conditioning manufactured gas.
ITEMS
Labor:
1.
				Supervising.
2. Operating
				conveyors, condensers, coolers, tar extractors and precipitators, shaving
				scrubbers and napthalene and light oil scrubbers.
3. Emptying, rearranging, shifting, cleaning,
				purging, and refilling purifier boxes.
4. Removing spent oxide to refuse
				pile.
5. Revivifying
				oxide.
6. Oiling dip sheets of
				purifier boxes.
7. Inspecting,
				testing, controlling adjustments, and taking stains.
8. Cleaning and lubricating purification
				equipment.
Materials and Expenses:
9. Iron Oxide.
10. Unslacked lime.
11. Shavings.
12. Soda ash for liquid purifiers.
13. Wash oil for napthalene
				scrubber.
14. Sulphuric
				acid.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 733 - Gas Mixing Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in operating equipment for mixing natural
				  and manufactured gas, or vaporized liquefied petroleum gases for delivery to
				  the distribution system.
ITEMS
Labor:
1.
				Supervising.
2. Mixing enrichment
				gas and other gases or air, including mixing of liquid petroleum gas with air
				in a liquid petroleum air gas plant, and operation of air jetting equipment and
				controls.
3. Operating, cleaning
				and lubricating of cleaners, reducers, calorimeters, calorimixers, appliances
				and mixing apparatus with their related recorders, gauges, valves and controls,
				and gravitometers.
4. Inspecting,
				testing and adjusting mixing equipment.
5. Reading instruments and gauges, changing
				charts, and recording instrument and gauge readings.
Materials and Expenses:
6. Packing, waste, lubricants, etc.
7. Small hand tools.
8. Building service, communication service,
				transportation.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 734 - Duplicate Charges - Cr

Current through Register 1525, July 5, 2024
This account shall include concurrent credits for
				  charges which are made to manufactured gas production operating expenses for
				  manufactured gas not entering common system supply, steam or electricity used
				  for which there is no direct money outlay.
For manufactured gas used from the common system
				    supply, concurrent credit shall be made to account 812, Gas Used for Other
				    Utility Operations--Cr.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 735 - Miscellaneous Production Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in manufactured gas production operations
				  not includible in any of the foregoing accounts.
ITEMS
Labor:
1.
				Supervising.
2. Cleaning gas works
				yard of coke dust and other waste materials.
3. Humidifying gas or oil fogging gas at the
				production plant.
4. Cutting grass
				and care of the grounds around the gas works.
5. Clearing gas works yard of snow.
6. Janitor service and messenger
				service.
7. Operating elevators and
				other conveyances for general use at the gas works.
8. General clerical and stenographic work at
				gas works.
9. Guarding and
				patrolling plant and yard.
10.
				Testing plant instruments not elsewhere provided for.
11. Laboratory labor, except that chargeable
				to other accounts.
12. Reading
				manufactured gas meters, and calculating and recording hourly volumes
				produced.
13. Pumping drips (water)
				at plant (not provided for elsewhere).
14. Odorizing manufactured gas.
15. Operating, cleaning, and lubricating of
				air compressors with their tanks, instruments, meters, gauges, and controls
				when used to supply compressed air into the plant's air system.
16. Operating effluent water treatment
				systems, including chemical treatment ozonation, filter, and related equipment,
				including treatment of carbon and residual sludge, and removing spent oxide,
				and spent filtering materials.
17.
				Pumping water for cooling and condensing.
18. Cleaning filters and other operating
				duties of water system.
Materials and Expenses:
19. Building service, communication service,
				transportation.
20. First aid
				supplies and safety equipment.
21.
				Office supplies, printing and stationery.
22. Meals, travelling and incidental
				expenses.
23. Fuel for heating
				plant, water for fire protection or general use, and similar items.
24. Lubricants, packing, waste,
				etc.
25. Odorizing
				chemicals.
26. Hand tools, drills,
				saw blades, files, etc.
27. Fire
				protection supplies.
28. Fogging
				oils, alcohol, etc.
29. Chemicals,
				filter materials, etc. and payments to others for disposal of plant effluents
				and waste.
30. Chemicals for water
				treatment.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Gas Raw Materials › Section 736 - Rents

Current through Register 1525, July 5, 2024
This account shall include rents for property of
				  others used, occupied or operating in connection with manufactured gas
				  production operations. (See operating expense instruction 3.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Maintenance › Section 740 - Maintenance Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and
				  expenses incurred in the general supervision and direction of maintenance of
				  manufactured gas production facilities. Direct field supervision of specific
				  jobs shall be charged to the appropriate maintenance accounts. (See operating
				  expense instruction 1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Maintenance › Section 741 - Maintenance of Structures and Improvements

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in the maintenance of structures, the book
				  cost of which is includible in account 305, Structures and Improvements. (See
				  operating expense instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › A - Manufactured Gas Production Expenses › A.2 - Manufactured Gas Production › Maintenance › Section 742 - Maintenance of Production Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of labor,
				  materials used and expenses incurred in the maintenance of equipment for the
				  production of manufactured gas, the book cost of which is included in accounts
				  306 to 320, inc., except such equipment as is used for the production of steam,
				  the maintenance of which is includible in accounts 707, Maintenance of Boiler
				  Plant Equipment, and 708, Maintenance of Other Steam Production Plant. (See
				  operating expense instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 804 - Natural Gas City Gate Purchases

Current through Register 1525, July 5, 2024
A. This
			   account shall include the cost, at point of receipt by the utility, of natural
			   gas purchased which is received at the entrance to the distribution system of
			   the utility.
B. The records
			   supporting this account shall be so maintained that there shall be readily
			   available for each vendor and each point of receipt, the quantity of gas, basis
			   of the charges, and the amount paid for the gas.
Do not credit this account for gas used in reforming
				  for which the cost is charged to manufactured gas production expenses. Credits
				  for such gas should be made to account 812, Gas Used for Other Utility
				  Operations - Cr.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 804.1 - Natural Gas City Gate Purchases - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the cost at point of
				receipt by the utility of pipeline natural gas purchases and used directly for
				firm gas sendout. To determine the above costs, the costs and volumes of
				natural gas purchased shall be adjusted for other uses such as underground
				storage, conversion to liquefied natural gas, interruptible sales, wholesale
				sales, etc. Late payment and finance charges shall not be
				included.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 804.2 - (Reserved for Future Use), CGAC Allowable

Current through Register 1525, July 5, 2024
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 804.3 - (Reserved for Future Use), CGAC Allowable

Current through Register 1525, July 5, 2024
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 805 - Other Gas Purchases

Current through Register 1525, July 5, 2024
A. This account
			   shall include the cost, at point of receipt by the utility, of manufactured
			   gas, refinery gas, or any gas other than natural gas, or other than any mixed
			   gas in which the natural gas is an important proportion of the
			   mixture.
B. The records supporting
			   this account shall be so maintained that there shall be readily available for
			   each vendor and each point of receipt, the kind and quantity of gas, Btu
			   content, basis of the charges, and the amount paid for the gas.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 806 - Exchange Gas

Current through Register 1525, July 5, 2024
A. This account
			   shall include debits or credits for the cost of gas in unbalanced exchange
			   transactions whereby gas is received from another party in exchange for
			   delivery of gas to such other party and receipt and delivery of such gas is not
			   completed during the accounting period. Contra entries to those in this account
			   shall be made to account 174, Miscellaneous Current and Accrued Assets, for
			   exchange gas receivable and to account 242, Miscellaneous Current and Accrued
			   Liabilities, for exchange gas deliverable. Such entries shall be reversed and
			   appropriate contra entries made to this account when gas is received or
			   delivered in satisfaction of the amounts receivable or deliverable. This
			   account is not required for minor transactions.
B. If revenue is earned or amounts are
			   payable in consideration of the performance of exchange services, such revenue
			   or expense should be recorded in account 495, Other Gas Revenues, or account
			   813, Other Gas Supply Expenses, as appropriate. See, however, accounts 489,
			   Revenues from Transportation of Gas of Others, and 858, Transmission and
			   Compression of Gas by Others, for transactions which, in fact, are for
			   transportation of gas rather than exchange of gas.
C. Records shall be maintained so that there
			   is readily available for each gas exchange the volume of gas received and
			   delivered whether or not entries of dollar amounts to this account are
			   required.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 807 - Purchased Gas Expenses

Current through Register 1525, July 5, 2024
This account shall include expenses incurred directly
				in connection with the purchase of gas for resale.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 808.1 - Liquefied Natural Gas - CGAC Allowable

Current through Register 1525, July 5, 2024
This account shall include only the average inventory
				cost of LNG used for firm gas sendout.
When liquefied by the utility the inventory cost of LNG
				shall include only the cost of natural gas, the cost of fuels and energy
				sources used in the liquefaction process, and the cost of fuels and energy
				sources used to vaporize the LNG.
When purchased from, or processed by others, the costs
				shall include all reasonable charges, except that charges for storage and for
				leased or rented equipment used to process or store gas owned by the utility,
				shall not be included in the clause.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 808.2 - Deferred Cost Of Gas - Firm Gas Sales

Current through Register 1525, July 5, 2024
This account shall be used to record deferred gas costs
				for firm gas customers by utilities using the deferral method for recording gas
				costs.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 810 - Gas Used for Compressor Station Fuel - Cr

Current through Register 1525, July 5, 2024
This account shall include concurrent credits for
				charges which are made to operating expenses for gas consumed for compressor
				station fuel from the common system gas supply.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 811 - Gas Used for Products Extraction - Cr

Current through Register 1525, July 5, 2024
This account shall include concurrent credits for
				charges which are made to products extraction expenses for gas shrinkage and
				gas used for fuel in products extraction operations of the utility and for
				similar uses of gas of the utility by others processing gas of the utility for
				extraction of salable products.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 812 - Gas Used for Other Utility Operations - Cr

Current through Register 1525, July 5, 2024
This account shall include concurrent credits for
				charges which are made to operating expenses or other accounts of the gas
				department for gas consumed from the common system supply for operating and
				utility purposes other than uses for which credits are includible in any of the
				foregoing accounts. (See account 484, Interdepartmental Sales, for gas supplied
				to departments other than the gas utility department.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 1 - PRODUCTION EXPENSES › B - Other Gas Supply Expenses › Operation › Section 813 - Other Gas Supply Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and
				materials used and expenses incurred in connection with gas supply functions
				not provided for in any of the above accounts.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Operation › Section 840 - Operation Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in the general supervision and direction of the operation of local
			   storage facilities. Direct supervision of specific activities such as operation
			   of gas holders shall be charged to the appropriate account. (See operating
			   expense instruction 1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Operation › Section 841 - Operation Labor and Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in operating storage holders and other local storage
			   equipment.
ITEMS
Labor:
1.
			 Supervising.
2. Operating,
			 checking, lubricating, cleaning, and polishing equipment, machines, valves,
			 instruments, and other local storage equipment.
3. Reading meters, gauges and other
			 instruments, changing charts, preparing operating reports, etc.
4. Pumping inlet and outlet holder
			 drips.
5. Inspecting and testing
			 equipment when not specifically for repairs or replacement of parts.
6. Cleaning structures housing equipment,
			 cutting grass and weeds, and doing minor grading work around structures and
			 equipment.
7. Cleaning and
			 repairing hand tools used for operations, etc.
8. Operating steam lines for heating storage
			 facilities.
Materials and Expenses:
9. Charts for pressure gauges and meters,
			 printed forms, etc.
10. Lubricants,
			 wiping rags, waste, etc.
11.
			 Employee travel and transportation expenses.
12. Janitor and washroom supplies,
			 landscaping supplies, etc.
13.
			 Freight, express, parcel post, trucking, and other transportation.
14. Utility services: light, water, and
			 telephone.
15. Steam for holder
			 caps.
16. Variation of gas in
			 holders.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Operation › Section 842 - Rents

Current through Register 1525, July 5, 2024
This account shall include rents for property of others
			   used or operated in connection with local storage operations. (See operating
			   expense instruction 3.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Maintenance › Section 843 - Maintenance Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in the general supervision and direction of maintenance of local
			   storage facilities. Direct field supervision of specific jobs shall be charged
			   to the appropriate maintenance account. (See operating expense instruction
			   1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Maintenance › Section 844 - Maintenance of Structures and Improvements

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in the maintenance of structures, the book cost of
			   which is includible in account 361, Structures and Improvements. (See operating
			   expense instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Maintenance › Section 845 - Maintenance of Gas Holders

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in the maintenance of gas holders, the book cost of
			   which is includible in account 362, Gas Holders. (See operating expense
			   instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 2 - LOCAL STORAGE EXPENSES › Maintenance › Section 846 - Maintenance of Other Equipment

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in the maintenance of equipment, the book cost of
			   which is includible in account 363, Other Equipment. (See operating expense
			   instruction 2.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 850 - Operation Supervision and Engineering

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in the general supervision and direction of the operation of
			   transmission and distribution facilities. Direct supervision of specific
			   activities such as operation of compressor stations, load dispatching, mains
			   operation, removing and resetting meters, etc. shall be charged to the
			   appropriate account. (See operating expense instruction 1.)
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 851 - System Control and Load Dispatching

Current through Register 1525, July 5, 2024
This account shall include the cost of labor and expenses
			   incurred in dispatching and controlling the supply and flow of gas through the
			   system.
ITEMS
Labor:
1.
			 Supervising.
2. Analyses of
			 pressures for irregularities, as received.
3. Collecting pressures by telephone and
			 radio.
4. Controlling mixture of
			 various gases to maintain proper Btu content.
5. Correspondence and records, typing and
			 maintaining files.
6. Controlling
			 production and storage inputs and withdrawals.
7. Instructing field men to increase or
			 decrease pressures at regulators.
8. Maintaining pressures at compressor
			 stations, key line junctions and regulating stations to divide the available
			 gas during heavy demand periods.
9.
			 Maintaining pressure log sheets.
10. Maintaining proper compression ratios at
			 compressor stations, consistent with economical operations.
11. Maintaining lowest necessary line
			 pressures consistent with satisfactory service.
12. Maintaining well operation record by well
			 classification.
13. Requesting
			 pressure changes at compressor stations, regulating stations, and key line
			 junctions.
14. Rerouting gas during
			 emergencies and planned shutdowns.
Materials and Expenses:
15. Consultants' fees and expenses.
16. Meals, traveling, and incidental expenses
			 in connection with system load dispatching.
17. Office supplies, stationery and printed
			 forms.
18. Transportation: company
			 and rental vehicles.
19. Utility
			 services: light, water, telephone.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 852 - Communication System Expenses

Current through Register 1525, July 5, 2024
A. This account
			 shall include the cost of labor, materials used and expenses incurred in
			 connection with the operation of communication facilities, such as radio and
			 telephone communication systems, including payments to others for communication
			 services.
B. Credits shall be made
			 to this account and charges made to production and other gas utility functions
			 and to other utility departments for equitable portions of communication
			 expenses attributable to use of communication facilities other than in
			 connection with gas transmission and distribution operations.
ITEMS
Labor:
1.
			 Supervising.
2. Operating
			 switchboards, radio equipment, power generators, microwave equipment, etc.
			 (except general office switchboards).
3. Tagging telephone poles.
4. Testing and replacing telephone batteries,
			 radio tubes, etc.
5. Cutting weeds
			 and grass along telephone rights-of-way and around structures and
			 equipment.
6. Changing radio
			 frequencies.
7. Securing FCC
			 authorization to change frequencies.
8. Taking FCC radio operator tests.
9. Transferring mobile radios between
			 vehicles.
10. Changing locations of
			 telephones and other communication equipment not in connection with maintenance
			 or construction.
11. Inspecting and
			 testing not specifically to determine necessity for repairs.
12. Cleaning and lubricating
			 equipment.
13. Cleaning structures
			 housing equipment.
Materials and Expenses:
14. Payments to others for communication
			 services.
15. Telephone batteries,
			 radio tubes, etc.
16. Radio
			 crystals and other materials used in changing radio frequencies.
17. Lubricants, wiping rags, and
			 waste.
18. Employees'
			 transportation and travel expenses.
19. Freight, expense, parcel post, trucking,
			 and other transportation.
Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 3 - TRANSMISSION AND DISTRIBUTION EXPENSES › Operation › Section 853 - Compressor Station Labor and Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred (other than fuel and power) in operating
			   transmission and distribution compressor stations.
ITEMS
Labor:
1.
			 Supervising.
2. Operating and
			 checking engines, equipment valves, machinery, gauges, and other instruments,
			 including cleaning, wiping, polishing and lubricating.
3. Operating boilers and boiler accessory
			 equipment, including fuel handling and ash disposal, recording fuel used, and
			 unloading and storing coal and oil.
4. Repacking valves and replacing gauge
			 glasses, etc.
5. Recording
			 pressures, replacing charts, keeping logs, and preparing reports of station
			 operations.
6. Inspecting and
			 testing equipment not specifically to determine necessity for
			 repairs.
7. Pumping drips at the
			 station.
8. Taking dew point
			 readings.
9. Testing
			 water.
10. Cleaning structures
			 housing equipment, cutting grass and weeds, and minor grading around
			 station.
11. Cleaning and repairing
			 hand tools used in operations.
12.
			 Driving trucks.
13. Watching during
			 shutdowns.
14. Clerical work at
			 station.
Materials and Expenses:
15. Scrubber oil.
16. Lubricants, wiping rags, and
			 waste.
17. Charts and printed
			 forms, etc.
18. Gauge
			 glasses.
19. Chemicals to treat
			 water.
20. Water tests and
			 treatment by other than employees.
21. Janitor and washroom supplies, first aid
			 supplies, landscaping supplies, etc.
22. Employees' transportation and travel
			 expenses.
23. Freight, express,
			 parcel post, trucking, and other transportation.
24. Utility services: light, water,
			 telephone.