2 edition of Uniform system of accounts prescribed for gas utilities found in the catalog.
Uniform system of accounts prescribed for gas utilities
Connecticut. Public Utilities Commission.
Published
1940
in [Hartford
.
Written in
Edition Notes
At head of title: Public utilities commission, state of Connecticut.
| Statement | effective January 1, 1941. |
| Classifications | |
|---|---|
| LC Classifications | HF5686.G3 C65 1941 |
| The Physical Object | |
| Pagination | 2 p. l., 153 p. |
| Number of Pages | 153 |
| ID Numbers | |
| Open Library | OL6444178M |
| LC Control Number | 42037166 |
| OCLC/WorldCa | 3264553 |
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. 10 Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class A 11 and B) of the FERC as well as the PUC’s regulations at 52 Pa. Code § (a). In 12 addition, PECO maintains a continuing property records system in accordance with 13 PUC and FERC requirements. 14 8. Q.
NARUC is the national association representing the State Public Service Commissioners who regulate essential utility services in your State. NARUC members are responsible for assuring reliable utility service at fair, just, and reasonable rates. The Handbook provides guidance to electricity distribution utilities on accounting procedures and requirements as well as setting out a uniform accounting system. The Accounting Procedures Handbook, including Chapter II, the Uniform System of Accounts, was approved by the Board on Novem The OEB has posted a separate document that.
(1) Except as provided in subsections (2)-(11) of this rule, the rules and definitions set forth below are intended to establish capitalization versus expensing guidelines and uniform retirement units for natural gas utilities and do not relieve any utility from maintaining its accounts and records in conformity with the Uniform System of Accounts prescribed by the Code of Federal . (7) gas public utilities with annual operating revenues of at least $, but less than $1,, shall maintain records and accounts in accordance with the Uniform System of Accounts for Class C natural gas companies prescribed by Part of the Federal Energy Regulatory Commission regulations (18 C.F.R. Part ) which were in effect on.
Provisions have been incorporated into this system for those entities which, prior to January 1,were applying the Commission's Uniform System of Accounts Prescribed for Public Utilities and Licensees subject to the Provisions of the Federal Power Act (Class C and Class D) [part of this chapter, now revoked].
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 haveFile Size: KB. 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 gas utilities. The Federal Energy Regulatory Commission has established regulatory accounting and financial reporting requirements for its jurisdictional entities in the electric, natural gas, and oil pipeline industries.
These requirements play a vital role in the Commission’s strategy of setting just and reasonable cost-of-service rates. Uniform System of Accounts. Classification of utilities. For purpose of applying the system of accounts prescribed by the Commission, electric utilities and licensees are divided into classes – Major, Non-major, and Non-operating utilities and licensees.
Uniform System Of Accounts For Gas Utilities, Volume 1 Paperback – Ap by Colorado Public Utilities Commission (Creator) See all 2 formats and editions Hide other formats and editions.
Price New from Used from Hardcover "Please retry" $ $ Format: Paperback. 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 more than $5, but less than $50, Uniform System of Accounts for Gas and Electric Companies: Prescribed by the by Massachusetts, Massachusetts Dept.
of Public Utilities, Dept. of Public Utilities. Uniform System of Accounts for Gas Utilities; First Issue. Effective January 1, [Commissioners, New Jersey Board] on *FREE* shipping on qualifying offers.
Uniform System of Accounts for Gas Utilities; First Issue. Effective January 1, Author: New Jersey Board Commissioners. Utility fund accounts showing only receipts, disbursements and balances will be carried on the records of the Clerk-Treasurer.
Separate records prescribed or approved by the State Board of Accounts will be maintained for water, wastewater, electric, and gas utilities following the Uniform System of Accounts for each utility. 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, meansFile Size: KB.
“Accounts” means the accounts prescribed in this system of accounts. “Amortization” means the allocation of an amount in an account by distributing such amount over a fixed period, over the life of the asset or liability to which it applies, or over the period during which it is anticipated the benefit will be realized.
Size: KB. 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 been sold to bona fide purchasers for a valuable consideration, those issued as dividends.
Appendix C of the GAAFR (“Blue Book”) was used as a base or foundation (GFOA pp. –) and was revised to reflect the unique organizational, legal, and policy context of this state as well as the recommendations of the Uniform Chart of Accounts Advisory Committee.
A DCA work group composed. (b) Each water company for which this uniform system of accounts is prescribed shall classify, set forth, and carry all assets, liabilities, capital stock, and retained earnings (or unincorporated proprietorship) existing as of the effective date of this uniform system of accounts as prescribed in such system of accounts.
Official Publications from the U.S. Government Publishing Office. 18 CFR - UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR NATURAL GAS COMPANIES SUBJECT TO THE PROVISIONS OF THE NATURAL GAS ACT.
FERC Accounting The Basics of the Uniform System Of Accounts (USofA) for Electric and Gas Utilities The course will highlight the development of the accounting system prescribed by FERC for electric and gas utilities.
It will focus on the role of the USofA, the components of the USofA, and the role of USofA in the rate making (setting. CMR Uniform system of accounts for water companies CMR Procedures for the determination and enforcement of violations o CMR The preservation of records of electric, gas, and water utilitie.
Classification of electric plant at effective date of system of accounts (Major utilities). The electric plant accounts provided herein are the same as those contained in the prior system of accounts except for inclusion of accounts for nuclear production plant and some changes in classification in the general equipment accounts.
National Association of Railroad and Utilities Commissioners: Uniform system of accounts for gas corporations, prepared by Committee on statistics and accounts of public utilities and recommended for adoption by state commissions at the annual meeting of the National association of railway and utilities commissioners, in Washington, November.
Uniform System of Accounts; End List of Subjects. For the reason set forth in the preamble, Rural Development hereby proposes to amend 7 CFR chapter XVII as follows: Start Part PART —ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS.
1. The authority for part continues to read as follows: Start Authority. Authority: 7 U.S.C. et.The FERC's accounting requirements for natural gas companies are contained primarily in the Uniform System of Accounts (USoA) prescribed for Natural Gas Companies under the Natural Gas Act (NGA).
The USoA can be found at 18 CFR Part In this document, the Federal Communications Commission (Commission) completes its proceeding to review the Uniform System of Accounts (USOA) to minimize the compliance burdens on carriers while ensuring that the agency retains access to the information it needs to fulfill its regulatory duties.
