Advanced Search

Search Form
Keyword(s):
Filter(s):
Point-in-time help
 
Display / Hide Categories
Results 1-5 of 26
Didn't find what you're looking for?
Search Canada.ca
  1. Gas Pipeline Uniform Accounting Regulations - SOR/83-190 (SCHEDULE VII)
    Regulations Respecting the Uniform System of Accounts of Gas Pipeline Companies

    [...]

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Extraction and Refining to be included. (See section 14 of these Regulations)

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Wells to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Field Line to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)

      [...]

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)

      [...]

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)

    [...]


  2. Gas Pipeline Uniform Accounting Regulations - SOR/83-190 (SCHEDULE VI)
    Regulations Respecting the Uniform System of Accounts of Gas Pipeline Companies

    [...]

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative Lists of Items of Compressor to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Extraction and Refining to be included. (See section 14 of these Regulations)

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

      [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Wells to be included. (See section 14 of these Regulations)

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Field Line to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)

      [...]

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)

      [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)

      [...]

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of System Operation and Engineering to be included. (See section 14 of these Regulations)

    [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Administrative Expense to be included. (See section 14 of these Regulations)

    • [...]

      • (1) This account shall include the fees and expenses of professional consultants and others for general services not applicable to any other particular operating functions. (See subsection 12(3) of these Regulations)

      • (2) Representative List of Items of Special Services to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Where the company provides self-insurance, the reserve accruals shall be debited to this account and concurrently credited to account 290 (Insurance Reserves). (See sections 21 and 61 of these Regulations)

      • (3) Representative List of Items of Insurance to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Injuries and Damages to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (4) Representative List of Items of Employee Benefits to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Other General Expense to be included. (See section 14 of these Regulations)


  3. Gas Pipeline Uniform Accounting Regulations - SOR/83-190 (SCHEDULE IV)
    Regulations Respecting the Uniform System of Accounts of Gas Pipeline Companies

    [...]

    [...]

    • [...]

      • [...]

      • (4) Where a franchise, consent or certificate referred to in subsection (3) is depreciable, the book cost shall be debited to account 105 (Accumulated Depreciation — Gas Plant) or account 106 (Accumulated Amortization — Gas Plant), as applicable. (See section 40 and subsection 51(2) of these Regulations)

    • [...]

      • [...]

      • (3) Where the item referred to in subsection (2) is depreciable, the cost shall be debited to account 105 (Accumulated Depreciation — Gas Plant) or account 106 (Accumulated Amortization — Gas Plant), as applicable. (See section 40 and subsection 51(2) of these Regulations)

    [...]

    • [...]

      • [...]

      • (10) Gains or losses arising from the sale of land shall be debited or credited to the appropriate income account. (See section 44 of these Regulations)

      • [...]

      • (12) Representative List of Items of Land to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (5) Representative List of Items of Land Rights to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor Structures and Improvements to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating Structures and Improvements to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Other Structures and Improvements to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Gathering Lines to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Purification Equipment to be included. (See section 14 of these Regulations)

    [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Products Extraction Plant to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Extraction Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Products Storage Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Pipelines to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor Equipment to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating Equipment to be included. (See section 14 of these Regulations)

      [...]

    [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative Lists of Items of Underground Storage Plant Structures and Improvements to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Wells to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Well Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Field Lines to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor Equipment to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating Equipment to be included. (See section 14 of these Regulations)

      [...]

    • [...]

    • [...]

      This account shall include the cost of equipment used in connection with underground storage of gas and not provided for elsewhere in these accounts.

    [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor Structures and Improvements to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating Structures and Improvements to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Other Structures and Improvements to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Mains to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Compressor Equipment to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Measuring and Regulating Equipment to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Communication Structures and Equipment to be included. (See section 14 of these Regulations)

    [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Structures and Improvements to be included. (See section 14 of these Regulations)

      [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Office Furniture and Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Transportation Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Heavy Work Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Tools and Work Equipment to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Communication Structures and Equipment to be included. (See section 14 of these Regulations)

      [...]

    [...]

    • [...]

    • [...]

      • [...]

      • (4) An allowance capitalized prior to the coming into force of these Regulations shall be included in this account, except where it has been prorated over the appropriate plant accounts.

      • (5) A company may, at its option, close out this account by prorating the allowance to the plant accounts (See section 27 of these Regulations).

    • [...]

      • [...]

      • (2) A company may, at its option, close out this account by prorating the amounts recorded therein to the appropriate plant account. (See section 26 of these Regulations)

    [...]


  4. Gas Pipeline Uniform Accounting Regulations - SOR/83-190 (SCHEDULE II)
    Regulations Respecting the Uniform System of Accounts of Gas Pipeline Companies

    [...]

    [...]

    • [...]

      This account shall include the total revenues derived from operations recorded in the accounts set out in Schedule V to these Regulations.

    • [...]

      This account shall include the total expenses of operations recorded in the accounts set out in Schedule VI to these Regulations.

    • [...]

      This account shall include the total maintenance expenses recorded in the accounts set out in Schedule VII to these Regulations.

    • [...]

      • [...]

      • (2) Subsidiary records shall be maintained to show separately the depreciation expense for each plant account or group of plant accounts that perform similar functions. (See sections 49 to 59 of these Regulations inclusive and the text of account 105)

    • [...]

      • (1) This account shall include debits for the amortization of plant included in

        [...]

        when a change from depreciation accounting to amortization accounting has been approved by the Board. (See section 59 of these Regulations)

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Revenues from Other Plant to be included. (See section 14 of these Regulations)

    • [...]

      • [...]

      • (2) Representative List of Items of Expense of Other Plant to be included. (See section 14 of these Regulations)

    • [...]

    • [...]

      • (1) This account shall include

        • [...]

        • (c) where the amounts involved are not material, gains and losses on sale, or amounts required to provide allowances for the decrease in market value of temporary cash investments. (See sections 64 and 65 of these Regulations)

      • (2) At the option of the company, there may be included in this account the applicable portion of discount or premium on any investments recorded in accounts 121 and 132. (See section 63 of these Regulations)

    • [...]

      • (1) This account shall include income from the investment of a company in shares, securities and other types of indebtedness that are issued or assumed by affiliated companies and in respect of which the income is the property of the accounting company, whether such shares, securities and other types of indebtedness are owned by the accounting company and held in its treasury or deposited in trust, or are otherwise controlled. (See section 80 of these Regulations)

      • [...]

      • (4) At the option of the company, there may be included in this account the applicable portion of discount or premium on any investments recorded in account 120. (See section 63 of these Regulations)

    • [...]

      • (1) This account shall include

        • (a) the income accrued on cash, securities and other assets, not including debt securities issued or assumed by the company, recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds) (See section 62 of these Regulations); and

        • (b) immaterial gains realized and losses sustained in the sales of securities recorded in account 122 (Sinking Funds) and account 123 (Miscellaneous Special Funds). (See section 62 of these Regulations)

      • (2) At the option of the company, there may be included in this account the applicable portion of the discount or premium on any securities recorded in accounts 122 and 123. (See section 63 of these Regulations)

    • [...]

    • [...]

      This account shall be credited with amounts concurrently debited to account 497 (Allowance for Funds Used During Construction). (See section 27 of these Regulations and account 497)

    • [...]

    • [...]

      • (1) This account shall be debited with amounts concurrently credited to account 126 (Allowance for Loss in Valuation of Investments), in respect of immaterial reductions in the value of investments carried in account 120 (Investments in Affiliated Companies) or account 121 (Other Investments). (See text of account 126 and section 67 of these Regulations)

    [...]

    • [...]

      • (1) Unless otherwise directed by the Board in particular cases, a company shall include in this account all material gains constituting “Extraordinary Items”. (See subsections 8(2) and (4) of these Regulations.)

      • (2) Representative List of Items of Extraordinary Income to be included. (See section 14 of these Regulations)

        • [...]

        • Adjustment to account 126 as described in subsection 68(2) of these Regulations

    • [...]

      • (1) A company shall include in this account all material losses constituting “Extraordinary Items”. (See subsections 8(2) and (4) of these Regulations)

      • (2) Representative list of Items of extraordinary deductions to be included in the account. (See section 14 of these Regulations)

    [...]


  5. Gas Pipeline Uniform Accounting Regulations - SOR/83-190 (SCHEDULE I)
    Regulations Respecting the Uniform System of Accounts of Gas Pipeline Companies

    [...]

    [...]

    • [...]

    • [...]

      • [...]

      • (4) This account shall be debited or credited with amounts transferred to another account as a result of an extraordinary retirement. (See section 40 of these Regulations)

      • (5) For general ledger and balance sheet purposes, this account shall be regarded and treated as a composite reserve, but for the purposes of analysis, a company shall maintain subsidiary records in which accumulated depreciation is subdivided into component parts corresponding to

        [...]

        and the records shall show in detail the current debits and credits. (See sections 48 to 57 of these Regulations)

    • [...]

      • (1) When a company is authorized by the Board to amortize amounts carried in account 100 (Gas Plant in Service), account 101 (Gas Plant Leased to Others) or account 102 (Gas Plant Held for Future Use), this account shall be credited with amounts concurrently debited to account 304 (Amortization). (See sections 59 and 60 of these Regulations)

      • [...]

      • (5) This account shall be debited or credited with amounts transferred to another account as a result of an extraordinary retirement. (See section 40 of these Regulations)

    • [...]

    • [...]

      • [...]

      • (3) Representative List of Items of Other Plant to be included. (See section 14 of these Regulations)

    [...]

    • [...]

      • (1) This account shall include the cost of a company’s investment in securities issued or assumed by affiliated companies and investment advances made to affiliated companies. (See sections 63 and 66 to 68 of these Regulations)

    • [...]

      • (1) This account shall include

        • [...]

        • (b) investment advances made to non-affiliated companies and individuals. (See sections 63, 66 and 67 of these Regulations)

    • [...]

      • [...]

      • (3) An appropriate record shall be maintained for securities issued or assumed by the company and held in sinking funds. (See section 62 of these Regulations)

    • [...]

      • [...]

      • (3) This account shall not include funds that the company holds solely as trustee and in which it has no beneficial interest. (See section 62 of these Regulations)

    [...]

    • [...]

    • [...]

      This account shall include the cost of securities acquired for the purpose of temporarily investing cash, such as government treasury bills, deposit receipts, short-term notes and other investments of a short-term nature. (See sections 63 to 65 of these Regulations)

    • [...]

    • [...]

      This account shall include the following items when the amounts involved are considered collectible:

      [...]

      (See section 75 of these Regulations)

    • [...]

      • (1) This account shall include all amounts due from affiliated companies, such as trade accounts, dividends and interest, where such amounts are subject to settlement within one year from the date of the balance sheet. (See subsection 80(1) of these Regulations)

    [...]

    • [...]

    • [...]

      • [...]

      • (3) Representative List of Items of Public Improvements to be included. (See section 14 of these Regulations)

    • [...]

      • (1) This account shall, with respect to the original and subsequent issues of share capital or with respect to any shares split, include expenses of the following type:

        [...]

        (See sections 68 to 70 of these Regulations)

    [...]

    • [...]

    • [...]

      • [...]

      • (2) Representative List of Items of Contributed Surplus to be included. (See section 14 of these Regulations.)

        [...]

    • [...]

      This account shall include the balance, debit or credit, of the amounts included in the Retained Earnings accounts listed in Schedule III to these Regulations.

    [...]

    • [...]

    • [...]

      • (1) This account shall include the par value of long-term debt actually issued or assumed by a company and reacquired by it and not retired or cancelled, but shall not include long-term debt held in sinking funds or miscellaneous special funds. (See section 74 of these Regulations)

    • [...]

      • [...]

      • (2) Separate subaccounts shall be kept for each of the items listed in subsection (1). (See section 80 of these Regulations)

    [...]

    • [...]

    • [...]

      • [...]

      • (2) This account shall also include a company’s estimated accrued liabilities with respect to accounts payable. (See sections 77 and 78 of these Regulations)

    [...]

    • [...]

      • (1) This account shall include the credit balances representing insurance appropriations concurrently debited to expenses to cover self-carried risks on fire, fidelity, vehicle, boiler, casualty, burglary, other insurance, and re-insurance recoveries from insurance companies. (See sections 61 and 62 of these Regulations)

    • [...]

      • (1) This account shall include

        [...]

        whether or not a special fund has been established to meet such liabilities (See section 62 and account 123 (Miscellaneous Special Funds) of these Regulations); and

        [...]

    [...]


Date modified: