Uniform system of accounts for gas corporations.

by New York (State). Public Service Commission. in [Albany?

Written in English
Published: Pages: 153 Downloads: 423
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Places:

  • New York (State)

Subjects:

  • Gas companies -- Accounting.,
  • Gas companies -- New York (State)

Edition Notes

At head of title: Public service commission. State of New York.

StatementEffective January 1, 1934.
Classifications
LC ClassificationsHF5686.G3 N7 1934
The Physical Object
Paginationix, 153 p. incl. tab.
Number of Pages153
ID Numbers
Open LibraryOL6295394M
LC Control Number33027525
OCLC/WorldCa3258457

GAS UTILITIES ACT 5 (iv) any system, well, works, plant, equipment or service for the production of gas or capable of producing gas that may be declared by the Commission to be a gas utility; (g.1) “gas utility pipeline” means a gas pipeline of a gas utility designated by regulation or of its affiliates;. The 11th revised edition of the Uniform System of Accounts for the Lodging Industry (USALI) was published in the spring of , with an implementation date of January 1, The responsibility for revising the USALI lies with the Financial Management Committee (FMC) of the American Hotel & Lodging Association (AHLA). Throughout the implementation process, the.   Title CMR - Uniform System Of Accounts For Gas Companies. OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES. CUSTOMER ACCOUNTS EXPENSES. Operation. Section - Supervision. Mass. Reg. Download PDF. Current through Register Vol. , Janu 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 Accounts Prescribed for Oil Pipeline Companies Subject to the Provisions of the Interstate Commerce Act (). See also, e.g., Southwestern Public Service.

(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. part uniform system of accounts for gas utilities The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of days, usually until replaced by a permanent rulemaking) exists. A chart of accounts is a listing of the names of the accounts that a company has identified and made available for recording transactions in its general ledger. An IURC regulated utility has some flexibility to tailor the chart of accounts prescribed by the NARUC Uniform System of Accounts (see page 4) to best suit its needs. Uniform system of accounts prescribed for electrical corporations by New York (State). Public Service Commission. First District at - the best online ebook storage. Download and read online for free Uniform system of accounts prescribed for electrical corporations by New York (State). Public Service Commission. First District.

Peer Review on Uniform System of Accounts. Date: June , Location: Accra, Ghana With support from the United States Agency for International Development (USAID), NARUC experts held a peer review with staff and commissioners from the Nigerian Electricity Regulatory Commission (NERC) on Uniform System of Accounts. USALI Resources. Welcome to the Uniform System of Accounts for the Lodging Industry resource portal. (a) Except as provided in this section, each gas utility, as defined in § of this title (relating to Definitions), shall utilize the Federal Energy Regulatory Commission's (FERC) Uniform System of Accounts (USOA) prescribed for Natural Gas Companies subject to the Provisions of the Natural Gas Act (as amended from time to time) for all operating and reporting purposes. The purpose of the Uniform System of Accounts for the Lodging Industry, or USALI, is to establish a uniform set of accounting guidelines for the lodging industry.A new edition is released every 10 years to keep pace with an evolving business environment and to address ambiguities found in previous editions.

Uniform system of accounts for gas corporations. by New York (State). Public Service Commission. Download PDF EPUB FB2

Uniform System Of Accounts Prescribed For Gas Corporations. Second Condensed Scheme For Corporations Having Gross Operating Revenues From Gas Operations Amounting To Less Than $, Per Annum.

Adopted Decem [FACSIMILE] Paperback – Author: New York (State). Public Service Commission. 2d District. texts All Books All Texts latest This Just In Smithsonian Libraries FEDLINK Uniform system of accounts prescribed for gas corporations Uniform system of accounts prescribed for gas corporations by New York (State).

Public Service Commission. 1st District. Publication date Pages: Uniform system of accounts prescribed for gas corporations. New York City, (DLC) (OCoLC) Material Type: Document, Government publication, State or province government publication, Internet resource: Document Type: Internet Resource, Computer File: All Authors / Contributors: New York (State).

Public Service Commission. PART UNIFORM SYSTEM OF ACCOUNTS PRESCRIBED FOR NATURAL GAS COMPANIES SUBJECT TO THE PROVISIONS OF THE NATURAL GAS ACT AUTHORITY: 15 U.S.C. w, ; 42 U.S.C.o. SOURCE: Order25 FRJ EDITORIAL NOTE: For Federal Register citations affecting partsee the List of CFR Sections File Size: KB.

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, Volume 1Format: Paperback. Abstract. At head of title: State of New York Public Service Commission for the First of access: Internet.

(a) That said system of accounts and said rules and regulations contained therein be and the same are hereby prescribed and promulgated as the system of accounts and rules and regulations of the Commission to be kept and observed by public utilities subject to the jurisdiction of the Commission and by licensees holding licenses issued by the Commission, to the extent and in the manner set forth.

Uniform System of Accounts • Records. Each utility shall keep Uniform system of accounts for gas corporations. book books of account, and all other books, records, and memoranda which support the entries in such books of account so as to be able to furnish readily full information as to any item included in any account.

Each entry shall be supported by such detailed information as will permit. Accounts; examination and audit Sec. The commission shall provide for the examination and audit of all accounts, and all items shall be allocated to the accounts in the manner prescribed by the commission.

(Formerly: Actsc, s) zIC Books, accounts, papers, records, and memoranda; inspection and examination Sec. subchapter u. regulations under the public utility holding company act offederal power act and natural gas act; part uniform system of accounts for centralized service companies subject to the provisions of the public utility holding company act offederal power act and natural gas act.

Uniform system of accounts for gas corporations, By National Association of Railroad and Utilities Commissioners. and National Electric Light Association. Abstract. On cover: cop.

Mode of access: Internet Topics: Bookkeeping for gas companies. Publisher: New York: Law Reporting Co., Year: Introduction 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. 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.

(A) Gas or natural gas companies subject to the jurisdiction of the public utilities commission of Ohio shall keep their books of accounts and records in accordance with the uniform system of accounts from time to time prescribed by the federal energy regulatory commission except to the extent that the provisions of said uniform system of accounts are inconsistent in any way with any outstanding orders of the public utilities commission of Ohio.

A: The Uniform System of Accounts for the Lodging Industry is not recommended for use by casino hotels with significant gaming operations.

It is recommended that casino hotels use accounting classification systems specific to the gaming industry. I would initially refer you to you to the Gaming Audit and Accounting Guide published by the AICPA. 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. 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) 4. All the accounts defined in this system of accounts shall be kept by the double entry method. The books shall be so kept as to permit closing at the end of each calendar year.

Subdivisions of Accounts Subdivisions of any account in this system of accounts may be kept, and upon order of the Commission shall be kept. Uniform System of Accounts for the Lodging Industry by Eaton, Timothy and a great selection of related books, art and collectibles available now at   The Federal Energy Regulatory Commission is amending its Uniform System of Accounts, its forms, and its reports and statements for natural gas companies.

The amendments reflect the current regulatory environment of unbundled pipeline sales for. Get this from a library. Uniform system of accounts for gas utilities. [National Association of Railroad and Utilities Commissioners.]. GENERAL LEDGER CHART OF ACCOUNTS – OPERATING EXPENSES _____ APPROVED DATE NUMBER SUPERSEDES PAGE 1 OF 10/5/ COA Operating Expenses 1 NEW 70 PAGES 1.

PURPOSE: To establish definitions for the Operating Expense section of the City University of New York (CUNY) General Ledger Chart of Accounts which have an effective date of July 1, 2.

As of January 1,the American Hotel & Lodging Educational Institute no longer offers Uniform System of Accounts for the Lodging Industry (USALI).

The overriding purpose of the Uniform System of Accounts (USofA) is to ensure uniformity and consistency in the reporting of the accounting transactions in the books and records of electric and gas utilities.

Jurisdictional companies are required to maintain their books and records in accordance with the Commission's Uniform System of Accounts (USofA). The USofA provides basic account descriptions and accounting definitions that are useful in understanding the information reported in the Form Nos.

1, 1-F, 2, 2A, 3Q, 6, 6Q and   The purpose of the Uniform System of Accounts is to ensure that corporations within the FERC-regulated industries are using a consistent approach to reporting financial information, such as in quarterly and annual reports, according to the National Association of Regulatory Utility Commissioners.

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 The working copies of each Uniform System of Accounts (USOA) are not official documents of the Illinois Commerce Commission.

A working copy is provided to assist in applying the instructions contained within each USOA. Industry 83 Ill. Adm. Code Part Adopted Document Effective Date; Electric: 18 CFR as of 11/27/ 12/2/ Gas: 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 Inthe Georgia General Assembly passed the Local Government Uniform Chart of Accounts and Reporting Act (originally HBO.C.G.A.

§(e)). It called for the Georgia Department of Community Affairs (DCA) to develop a uniform chart of accounts for all local governments in the state.

Uniform system of accountancy 1. For 3rd & 4th Sem 2. Hotel or Hospitality is the largestindustry in India as well as of countries try to attractthe tourist through launching ofattractive tourist places which mayable to fulfill their ambition of joy andpeace both.Accounting for Distribution Companies.

Distribution companies buy goods and resell them for a profit, usually from business to business. Since distribution companies typically transfer a large amount of product in and out of their warehouses, it's important for them to accurately account for the purchase.Publications.

Uniform System of Accounts for the Lodging Industry - Eleventh Edition Ever since the first edition was published inthe Uniform System of Accounts for the Lodging Industry (USALI) has remained the established international standard reference and guideline for accounting and reporting practices for the hospitality industry.