2 edition of Uniform system of accounts for gas utilities found in the catalog.
Uniform system of accounts for gas utilities
National Association of Railroad and Utilities Commissioners.
|LC Classifications||HF5686.G3 N3 1937|
|The Physical Object|
|Pagination||1 p. l., 166 p.|
|Number of Pages||166|
|LC Control Number||37005785|
FERC Uniform System of Accounts are considered changes in the RUS system. Benefits of Using the FERC Uniform System of Accounts. For those public power systems that are not required to adopt the FERC Uniform System of Accounts, there is the question of the USOA's value to a publicly owned electric utility. This guide, although. Uniform System of Accounts for the Lodging Industry (USALI) First published in , the primary purpose of this publication is to offer operating statements formatted to provide hotel owners, managers and other interested parties with operational information pertinent to the lodging industry.
Uniform System of Accounts for the Lodging Industry by Eaton, Timothy and a great selection of related books, art and collectibles available now at The Uniform System of Accounts (USOA) is the basic reference document for the National Transit Database. It contains the accounting structure required by Federal Transit laws (previously Section 15 of the Federal Transit Act). This guidance has expired. FTA implemented minor structural changes to the accounting requirements and reporting system.
This system of accounts applies to all Massachusetts electric utilities, excluding municipal lighting plants. Combined gas and electric utilities will maintain their books for electric utility reporting purposes in accordance with this system. Gas operations will continue to utilize the existing system applicable to gas utilities. (k) “uniform system of accounts” means the system of accounts to be filed by an electric utility as set out in Decision ,4 or by a gas utility as set out in Alberta Regulation /63 (Uniform Classification of Accounts for Gas Utilities). (l) “utility” or “utilities” means all Commission-regulated electric utilities and gas.
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Uniform system of accounts for gas utilities book12 FRDec. 19,provides in part as follows: Prescribing a system of accounts for public utilities and licensees under the Federal Power Act.
The Federal Power Commission acting pursuant to authority granted by the Federal Power Act, particularly sections (a), (a), andand paragraph (13) of section 3, section 4(b) thereof, and finding such action necessary and.
Uniform System of Accounts for Gas Utilities; First Issue. Effective January 1, Paperback – February 7, by New Jersey Board Commissioners (Author) See all formats and editions Hide other formats and editionsAuthor: New Jersey Board Commissioners.
The overriding purpose of the Uniform System of Accounts (USofA) is to ensure uniformity and consistency in the reporting of the accounting transactions in the books and records of electric and gas utilities. Introduction This Uniform System of Accounts ("USOA") includes the latest changes in accounting and regulatory practices and terminology.
In addition, this USOA has been refined in certain areas to accommodate the deregulated natural gas environment, as well as regulated and non-regulated activities of. Uniform System of Accounts • Records.
Each utility shall keep its books of account, and all other books, records, and memoranda which support the entries in such books of account so as to be able to furnish readily full information as to any item included in any account.
Each entry shall be supported by such detailed information as will permit. For the purpose of 'applying the system of accounts herein prescribed, gas utilities are hereby grouped into the follow- ing three classes: Class A.
Utilities having average annual gas operating revenues of $50, or more. Class B. Utilities having average gas operating revenues of. 18 CFR Part - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OFFEDERAL POWER ACT AND NATURAL GAS ACT.
Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act Definitions When used in this system of accounts: 1. Accounts means the accounts prescribed in this system of accounts.
Actually issued, as applied to securities issued or assumed by the utility, means those which have. Books, accounts, papers, records, and memoranda; inspection and examination Sec. The agents, accountants or examiners employed by the commission shall have authority, under the direction of the commission, to inspect and examine any and all books, accounts, papers, records and memoranda kept by such public utility.
UNIFORM SYSTEM OF ACCOUNTS FOR WATER AND WASTEWATER UTILITIES CLASSIFICATION OF WATER AND WASTEWATER UTILITIES Water and Wastewater Utility Classes (based on annual revenues): Class A: $1, and more Class B: $, to $, Class C: Less than $, development uniform system of accounts 21 5 § interpretations of the rus uniform system of accounts 23 6 § general instructions 24 7 § electric plant instructions 38 8 § operating expense instructions 56 9 § assets and other debits 59 utility.
In addition to GAAP, the FERC accounting practices include some requirements specific to utilities. For instance, the Uniform System of Accounts details how companies should specify which properties are used for utility services and which properties are used for non-utility purposes, and it details how companies should report plant investment costs.
Uniform System Of Accounts For Major And Nonmajor Gas Utilities RTelecommunications Basic Local Exchange Service Customer Migration R - R CMR UNIFORM SYSTEM OF ACCOUNTS FOR GAS COMPANIES DEFINITIONS When used in this system of accounts: Accounts means the accounts prescribed in this system of accounts.
Actually outstanding as applied to securities issued or assumed by the utility, means those which have been actually issued and are neither retired nor held by or for the. REGULATORY UTILITY COMMISSIONERS UNIFORM SYSTEM OF ACCOUNTS FOR CLASS A/B WATER COMPANIES Kentucky Public Service Commission Sower Boulevard Frankfort, Kentucky The version of the NARUC USoA for Water Utilities was modified and adopted by the Kentucky Public Service Commission in part standards of service for gas utilities (repealed) part standards of service for gas utilities and alternative gas suppliers part uniform system of accounts for gas utilities part accounting for non-public utility business of gas utilities part the preservation of records of gas utilities (general order ).
Uniform System Of Accounts For Gas Utilities, Volume 1 [Colorado Public Utilities Commission] on *FREE* shipping on qualifying offers.
Uniform System Of Accounts For Gas Utilities, Volume 1Format: Paperback. Although DCA references the uniform chart of accounts numbering system when requesting information electric and gas utilities may conform to requirements of the Federal Energy Regulatory Commission (FERC) and water and sewer utilities to pronouncements of the National Association of Regulatory Utility (“Blue Book”) was used as a.
Uniform System of Accounts Prescribed for Wisconsin Private Natural Gas Companies Definitions When used in this system of accounts: 1. Accounts means the accounts prescribed in this system of accounts. Actually issued, as applied to securities issued or assumed by the utility, means. Any utility may, at its option, adopt the system of accounts prescribed by the Commission for any higher class of utilities.
Records A. Each utility shall keep its books of account, and all other books, records, and memoranda which support the entries in such books of account so it can furnish. Utility Accounting.
Puc Uniform System of nt to RSAeach utility shall maintain its accounts in conformity with the “Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act” promulgated by the United States Federal Energy Regulatory Commission at 18 C.F.R.
Part National Association of Railroad and Utilities Commissioners. Uniform system of accounts for gas utilities. [New York, State Law Reporting Company, ©] (OCoLC) Document Type: Book: All Authors / Contributors: National Association of Railroad and Utilities Commissioners.
OCLC Number: Notes: Cover title. Description: National Association of Railroad and Utilities Commissioners. Uniform system of accounts for gas utilities. [New York, The State law reporting company, ©] (OCoLC) Document Type: Book: All Authors / Contributors: National Association of Railroad and Utilities Commissioners.
OCLC Number: Notes: Cover title.