The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1967 - Administrative law 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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Common terms and phrases
account shall include Account title accounts effective Jan accounts receivable ACCOUNTS-Continued Accumulated provision amortization amount application appropriate associated companies boiler book cost capital stock certificate charged to account cluding Commission compressor station connection construction contract copies cost of labor credited current and accrued customers deferred tax depreciation discount distribution dividends earned surplus employees facilities Federal Power Act Federal Power Commission filing gas plant include the cost included in account income taxes installed interest issued ITEMS Land and land land rights liability license lines Liquefied petroleum gas long-term debt measuring and regulating ment merchandising meters NOTE operating expense Order Overhead lines penses piping plant accounts plant in service production public utility purchased rate schedule records Rents retired statement station equipment steam storage Structures and improvements supervision and engineering supplies and expenses system of accounts thereof tion transmission Underground utility plant
Popular passages
Page 65 - No part of the money appropriated by any enactment of Congress shall, in the absence of express authorization by Congress, be used directly or indirectly to pay for any personal service, advertisement, telegram, telephone, letter, printed or written matter, or other device. intended or designed to influence in any manner a Member of Congress, to favor or oppose, by vote or otherwise, any legislation or appropriation by Congress, whether before or after the introduction of any bill or resolution proposing...
Page 369 - 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...
Page 442 - Municipality" means a city,, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the laws thereof to carry on the business of developing, transmitting, utilizing, or distributing power.
Page 291 - ... and operations, shall be based upon the actual time engaged in the respective classes of work, or In case that method is impracticable, upon the basis of a study of the time actually engaged during a representative period.
Page 56 - For the purposes of sections 205 and 207 of this title, the term "official responsibility" means the direct administrative or operating authority, whether intermediate or final, and either exercisable alone or with others, and either personally or through subordinates, to approve, disapprove, or otherwise direct Government action.
Page 161 - No interest charges shall be Included in these accounts upon expenditures for construction projects which have been abandoned. NOTE: When a part only of a plant or project Is placed In operation or Is completed and ready for service but the construction work as a whole Is Incomplete, that part of the cost of the property placed In operation, or ready for service, shall be treated as "Gas Plant In Service" and Interest thereon as a charge to construction shall cease.
Page 252 - Tunnels and subways. This account shall include the cost of tunnels and subways for the passage of trains, including apparatus for ventilating and lighting, and safety devices therein, other than signals. NOTE A: The cost of tracks. Including guard rails, In tunnels shall not be charged to this account. NOTE B: Station subways not highway crossings are Ineludible in account No. 16, "Station and office buildings.
Page 246 - The charges to the accounts of this classification shall be based upon the cost of the property acquired. When the consideration given for the purchase or the improvement of property the cost of which is chargeable to the accounts of this classification is other than money, the money value of the consideration at the time of the transaction shall be charged to these accounts, and the actual consideration shall be described in the record in sufficient detail to identify it. The carrier shall be prepared...
Page 315 - If a franchise, consent, water power license, or certificate is acquired by assignment, the charge to this account In respect thereof shall not exceed the amount paid therefor by the utility to the assignor, nor shall it exceed the amount paid by the original grantee, plus the expense of acquisition, to such grantee. Any excess of the amount actually paid by the utility over the amount above specified shall be charged to account 426.5, Other Deductions. C. When any franchise has expired, the book...
Page 549 - Overhead Construction Costs. A. All overhead construction costs, such as engineering, supervision, general office salaries and expenses, construction engineering and supervision by others than the accounting utility, law expenses, insurance, injuries and damages, relief and pensions, taxes and interest, shall be charged to particular jobs or units on the basis of the amounts of such overheads reasonably applicable thereto, to the end that each job or unit shall bear its equitable proportion of such...