The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1981 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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account shall include adjustments amortization amounts applicable appropriate area rate ation boilers book cost butane capital stock certificate charged to account clude Commission compressor station connection construction contract cost installed cost of labor count credited customers debited depreciation expenses incurred facilities filing fuel stock expenses gas operations gas plant instruction gas produced gas supply Held for Future include the cost included in account income taxes interest ITEMS justments land and land land rights leases liquefied natural gas liquefied petroleum gas Maintenance maximum lawful price measuring and regulating ment meters Natural Gas Act natural gas company natural gas processed NGPA operating expense instruction Order paragraph penses period pipe pipeline plant accounts prior proposed purchased gas pursuant rate schedule records regulating station retained earnings revenues sion small producer specific statement storage subpart supervision tariff thereof tion transmission transportation utility plant valves
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Страница 84 - Federal actions significantly affecting the quality of the human environment, a detailed statement by the responsible official on i. the environmental impact of the proposed action, ii. any adverse environmental effects which cannot be avoided should the proposal be implemented, iii. alternatives to the proposed action, iv. the relationship between local short-term uses of man's environment and the maintenance and enhancement of long-term productivity, and v. any irreversible and irretrievable commitments...
Страница 84 - ... include in every recommendation or report on proposals for legislation and other major Federal actions significantly affecting the quality of the human environment, a detailed statement by the responsible official on— (i) the environmental impact of the proposed action, (ii) any adverse environmental effects which cannot be avoided should the proposal be implemented, (iii) alternatives to the proposed action, (iv) the relationship between local short-term...
Страница 414 - A contract is a promise or a set of promises for the breach of which the law gives a remedy, or the performance of which the law in some way recognizes as a duty.
Страница 115 - The accounts of the Corporation shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants certified or licensed by a regulatory authority of a State or other political subdivision of the United States.
Страница 99 - No natural-gas company shall abandon all or any portion of its facilities subject to the jurisdiction of the Commission, or any service rendered by means of such facilities, without the permission and approval of the Commission first had and obtained, after due hearing, and a finding by the Commission that the available supply of natural gas is depleted to the extent that the continuance of service is unwarranted, or that the present or future public convenience or necessity permit such abandonment.
Страница 120 - Control" (including the terms "controlling," "controlled by," and "under common control with") means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a...
Страница 126 - Contingent Assets and Liabilities. Contingent assets represent a possible source of value to the utility contingent upon the fulfillment of conditions regarded as uncertain. Contingent liabilities include items which may under certain conditions become obligations of the utility but which are neither direct nor assumed liabilities at the date of the balance sheet. The utility shall be prepared to give a complete statement of...
Страница 263 - items" appearing in the texts of the accounts or elsewhere herein are for the purpose of more clearly indicating the application of the prescribed accounting. The lists are intended to be representative, but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The proper entry in each instance must be determined...
Страница 292 - Notes payable. This account shall include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue.
Страница 176 - Annual or other periodic payments under franchises shall not be included herein but in the appropriate operating expense account. 303 Miscellaneous intangible plant A. This account shall include the cost of patent rights, licenses, privileges, and other intangible property necessary or valuable in the conduct of the utility's gas operations and not specifically chargeable to any other account.