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 accounts effective Jan Accounts payable accounts receivable Accumulated provision amount apparatus appropriate associated companies Boiler book cost capital stock charged to account cluding Commission Compressor station equipment connection cost installed cost of labor count current and accrued customers Debits to Surplus deferred tax depletion Dividends earned surplus employees fuel gas operating gas plant account gas plant instruction gas plant leased house regulators include the cost included in account income taxes ITEMS Land and land land rights liability Liquefied petroleum gas long-term debt measuring and regulating ment meters and house natural gas processed NOTE numbers Operation supervision payable penses piping products extraction Property insurance provision for depreciation pumps records regulating station equipment Rents retired Storage Plant Structures and improvements supervision and engineering supervision and labor supplies and expenses system of accounts tanks tion transmission underground storage utility operations utility plant valves