2 edition of Uniform system of the accounts for gas utilities found in the catalog.
Uniform system of the accounts for gas utilities
Illinois Commerce Commission
in Springfield, Ill
Written in English
At head of title: State of Illinois, Dwight H. Green, governor.
|Statement||prescribed by the Illinois Commerce commission. Effective January 1, 1938, General order 143|
|LC Classifications||HF5686.G3 I4 1940|
|The Physical Object|
|Pagination||xv, 240 p.|
|Number of Pages||240|
|LC Control Number||42037090|
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. 2. Actually issued, as applied to securities issued or assumed by the utility, meansFile Size: KB. 1. Rooms Revenue segments revised and listed on the face of Rooms department operating statement, and definitions added for each segment 2. Package Revenue language “tightened up” and package breakage treatment addressed 3. Resort Fees moved to Miscellaneous Income (Schedule 4) Size: 1MB.
 See 18 C.F.R. Part Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act (); 18 C.F.R. Part Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act (); and 18 C.F.R. Part Uniform System of. 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.
MICHIGAN GAS UTILITIES CORPORATION Third Revised Sheet No. A M.P.S.C. No. 2 – GAS Replaces Second Revised Sheet No. A MICHIGAN GAS UTILITIES CORPORATION RATE BOOK FOR NATURAL GAS SERVICE These Standard Rules and Regulations and Rate Schedules contained herein have been Uniform System of Accounts for Major and Nonmajor Gas File Size: KB. Consumers Energy Company (To reformat Rate Book) CONSUMERS ENERGY COMPANY. RATE BOOK. FOR. ELECTRIC SERVICE. These Standard Rules and Regulations and Rate Schedules contained herein have been adopted by the Company to govern its relations with customers and have been approved by the Michigan Public Service Commission as an integral part of its Rate.
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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 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. Electric Public Utilities & Licensees, Natural Gas, and Oil Pipeline companies within FERC jurisdiction are required to maintain their books and records in accordance with the Commission's Uniform System of Accounts (USofA).
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.
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, Format: Paperback. Uniform System of Accounts • - Assets and other debits.
• - - Liabilities and other credits. • - - Plant accounts. • -- Income accounts. •- - Retained earnings accounts.
• – - Revenue accounts. • – - Production, transmission and distribution expenses. • – - Customer accounts, customer service. Get this from a library. Uniform system of accounts for gas utilities, effective January 1, [Kentucky Public Service Commission.]. 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. “Utility” means, as used in this system of accounts and when not otherwise indicated in the context, any public utility to which this system of accounts is applicable.
Public utility has the same definition as stated in the Wisconsin Statutes chapter governing the regulation of Size: KB. 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.
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 Third Edition of the UNIFORM CHART OF ACCOUNTS FOR LOCAL GOVERNMENTS IN GEORGIA as required by the 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.
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.
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.
The overriding purpose of the Uniform System of Accounts (USofA) is to ensure uniformity and consistency in the reporting of the accounting transactions in. This Rate Book for Natural Gas Service applies to the entire territory served with Natural Gas by the Company. THIS RATE BOOK SUPERSEDES AND CANCELS RATE BOOK.
M.P.S.C. 2 - Gas. Issued Decem by. Patti Poppe, President and Chief Executive Officer, Jackson, Michigan. 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. Get this from a library. Interpretations of uniform system of accounts for electric, gas and water utilities as revised Febru [National Association of Regulatory Utility Commissioners.].
subchapter f - accounts, natural gas act part - uniform system of accounts prescribed for natural gas companies subject to the provisions of the natural gas act. date. april 1, authority. 15 u.s.c. w, ; 42 u.s.c.o. source. 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. 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 Instructions Examples Classification of electric plant at effective date of system of accounts (Major utilities).
A. The electric plant accounts provided herein are the same as those contained in the prior system of transportation or other equipment, the net book cost thereof, less the appraised or salvage.Uniform System of Accounts for Restaurants Summary Version - Income Statement Full Service Restaurant CURRENT PERIOD YEAR TO DATE ** PREMIMINARY FORMAT ** Utilities: Electricity Gas Heating Oil and Other Fuel Recycling Credits Trash Removal Water and Sewage Total Utilities Page Size: 57KB.