Gas Pipeline Uniform Accounting Regulations

64 (1) Where the gain or loss on the sale of assets recorded in account 132 (Temporary Cash Investments) is material, the company shall inform the Board and shall transfer the amount of the gain or loss to account 331 (Extraordinary Income) or account 341 (Extraordinary Income Deductions), as applicable.

(2) A gain or loss on a sale referred to in subsection (1) that is not material shall be transferred to account 314 (Income from Investments).