Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to the Provisions of the Natural Gas ActFederal Power Commission, 1961 Systems of accounts applicable to Class A, B, C, and D utilities. |
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1940 Account title account shall include Account title OPERATING accounts effective Jan accounts receivable Accumulated provision Aid of Construction amount appropriate associated companies book cost capital stock cash charged to account Coal gas Commission Contributions in Aid current and accrued customers Debits to Surplus debt discount Deferred Debits Deleted discount and expense Dividends drilling EXPENSE ACCOUNTS-Con gas equipment gas operating gas plant accounts gas plant leased House regulator include the cost included in account installations intangible plant investments ITEMS Land and land land rights liquefied petroleum gas long-term debt Manufactured Gas Production measuring and regulating ment meters Miscellaneous Debits natural gas processed Natural Gas Production NOTE OPERATING EXPENSE operating revenues operation and maintenance premium Producing gas production and gathering provision for depreciation Reacquired regulating stations Rents retired storage Structures and improvements Supervision and labor supplies and expenses system of accounts tion transmission and distribution Unamortized utility plant Water gas