Gas Pipeline Uniform Accounting Regulations

21 (1) Cost of insurance, injuries and damages shall include

• (a) the premiums paid for insuring plant during construction;

• (b) the costs incurred for protection against fire and wilful destruction of plant during construction; and

• (c) the costs incurred in respect of injuries to persons, damage to property of others and damage to plant incidental to construction.

(2) Insurance recovered or recoverable for compensation for injuries to persons injured during the construction of plant shall be credited to the account or accounts debited with the cost of the injuries.

(3) Insurance recovered or recoverable in respect of property damage incidental to the construction of plant shall be credited to the account or accounts debited with the cost of the damage.

(4) Subject to subsection (5), any injury or damage incidental to the removal of a structure or part thereof shall be debited to the account recording the retirement costs of the structure.

(5) Any injury or damage incidental to the removal of a structure or part thereof that is an encumbrance on newly acquired land by a company shall be included in the cost of that land.