Gas Pipeline Uniform Accounting Regulations

Index of Accounts

Plant Accounts

Text Pertaining to Plant Accounts

General

• (1) The total of the balances in the plant accounts shall equal the total of the balance sheet accounts 100 (Gas Plant in Service), 101 (Gas Plant Leased to Others), 102 (Gas Plant Held for Future Use) and 107 (Improvements to Facilities Leased from Others).

• (2) Where the same account title is used for more than one group of plant accounts, the account text instructions are given in detail for the accounts under the gathering plant group.

Intangible Plant

• 401 

  Franchises and Consents

  • (1) This account shall include

    • (a) amounts paid to federal, provincial or other governmental authorities in consideration for franchises, consents or certificates running in perpetuity or for a specified term of more than one year; and

    • (b) expenses incidental to procuring the franchises, consents or certificates of permission and approval.

  • (2) Where a franchise, consent or certificate is acquired by assignment, the amount paid to the assignor shall be debited to this account.

  • (3) Where a franchise, consent or certificate is retired or expires, the book cost shall be credited to this account.

  • (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)

  • (5) Where the franchise, consent or certificate referred to in subsection (3) is not depreciable and the gain or loss from the retirement or expiration is material, the company shall inform the Regulator and, unless otherwise directed by the Commission, shall transfer the amount of the gain or loss to account 331 (Extraordinary Income) or account 341 (Extraordinary Income Deductions), as applicable.

  • (6) Where the franchise, consent or certificate referred to in subsection (3) is not depreciable and the gain or loss from the retirement or expiration is not material, the gain or loss shall be transferred to account 319 (Other Income) or account 329 (Other Income Deductions), as applicable.

  • (7) Assessments with respect to franchises, consents or certificates shall not be included in this account.

• 402 

  Other Intangible Plant

  • (1) This account shall include the cost of patent rights, allowances, privileges and other intangible plant necessary or valuable in the operation of a company’s gas pipeline service and not specifically provided for elsewhere.

  • (2) When any item included in this account is retired or expires, the cost shall be credited to this account.

  • (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)

  • (4) Where the item referred to in subsection (2) is not depreciable and the gain or loss from the retirement or expiration is material, the company shall inform the Regulator and, unless otherwise directed by the Commission, shall transfer the amount of the gain or loss to account 331 (Extraordinary Income) or account 341 (Extraordinary Income Deductions), as applicable.

  • (5) Where the item referred to in subsection (2) is not depreciable and the gain or loss from the retirement or expiration is not material, the gain or loss shall be transferred to account 319 (Other Income) or account 329 (Other Income Deductions), as applicable.

Gathering Plant

• 410 

  Land

  • (1) This account shall include

    • (a) the cost of land owned in fee simple and used for the construction and operation of pipelines; and

    • (b) the costs of removing the property of others from the land and of relocating such property.

  • (2) The cost of land not used in gas pipeline service or for which there is no definite plan for use in pipeline service shall be debited to account 110 (Other Plant).

  • (3) Where the purchase of land for gas pipeline service requires the purchase of more land than is needed for such purposes, the charge to the specific land account shall be based upon the cost of the land purchased, less the fair market value of that portion of land that may not be included in account 100, 101 or 102.

  • (4) The portion of the cost of land referred to in subsection (3) that may not be included in account 100, 101 or 102 shall be debited to account 110 (Other Plant).

  • (5) The cost of acquiring options to purchase land for use in contemplated projects shall be debited to account 172 (Preliminary Survey and Investigation Charges) pending a determination as to whether or not to proceed with such projects.

  • (6) The costs of acquiring options to purchase land for use in current construction projects shall be debited to account 115 (Gas Plant Under Construction).

  • (7) Net proceeds from the sale of timber, minerals or improvements that were part of the land cost shall be credited to this account.

  • (8) Any excess of the net proceeds referred to in subsection (7) over the original cost of the timber, minerals or improvements included in the land cost shall be credited to account 319 (Other Income) if the excess is not material or, if material, to account 331 (Extraordinary Income) after Commission approval has been obtained.

  • (9) When land is acquired together with buildings, the cost shall be fairly apportioned between land and buildings and accounted for accordingly unless the plan of acquisition contemplates the immediate removal of the buildings, in which case the entire cost shall be debited to this account and any salvage value from the buildings shall be credited to this account.

  • (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)

  • (11) The cost of clearing, levelling or grading land, both before and after the construction of facilities thereon, shall, if directly related to such facilities, be included in the plant accounts provided for the cost of the facilities constructed.

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

    • Abstract
    • Appraisal
    • Arbitrator in expropriation cases
    • Commissions paid to others
    • Compensation and expenses of outside land agents when specifically assigned to acquisition of land, but not arbitrary apportionments for incidental services
    • Ditch for waterway when part of consideration
    • Engineering and survey expenses in connection with purchase of land in fee simple
    • Expropriation expenses, including court costs and special counsel fees
    • Judgments and decreed costs to clear or defend titles
    • Legal and notarial fees
    • Plans
    • Premium on expropriation bonds
    • Registering, filing and depositing title documents and plans
    • Payments for release and discharge of encumbrances and charges against the land
    • Payments for release from restrictive provisions of original title documents and for other rights
    • Removal and relocation of buildings and other structures not purchased
    • Rent of land when part of consideration for purchase
    • Taxes accrued and assumed at time of purchase

• 411 

  Land Rights

  • (1) This account shall include amounts paid for land rights or easements and the cost incurred in connection with obtaining those land rights.

  • (2) Temporary land rights or easements used for construction purposes only and the cost of clearing, levelling or grading land for which the company has acquired land rights both before and after the construction of facilities thereon, but directly related to such facilities, shall be included in the plant account provided for the facilities constructed.

  • (3) Net proceeds from the sale of timber, minerals or improvements that were part of the cost of land rights shall be credited to this account.

  • (4) Any excess of the net proceeds referred to in subsection (3) over the original cost of the timber, minerals or improvements included in the cost of the land rights shall be credited to account 319 (Other Income) if the excess is not material or, if material, to account 331 (Extraordinary Income) after Commission approval has been obtained.

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

    • Abstract expense
    • Engineering and survey expenses in connection with expropriation
    • Expropriation expense
    • Fees and costs of registering, filing and depositing title documents and plans
    • Costs of obtaining judgments and decrees relating to the clearing or defending of titles
    • Legal and notarial fees
    • Outside land right agents, compensation
    • Plats
    • Premiums on expropriation bonds
    • Payments for release and discharge of encumbrances and charges against the lands affected by the land rights
    • Payments for tenants’ consents, options and easements
    • Servitudes

• 412 

  Compressor Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in connection with the compressor function of gas gathering operations; and

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities.

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

    • Boiler
    • Building
    • Drainage system
    • Fencing
    • Heating system
    • Hoisting equipment, attached to building
    • Lighting system
    • Lightning arrestor
    • Loading dock
    • Outdoor steel walkways and steps
    • Parking bumper
    • Pipe rack
    • Plumbing system
    • Protection system
    • Reservoir
    • Road
    • Sewage system
    • Sidewalk
    • Sprinkler system
    • Vehicular bridge
    • Ventilating system
    • Water line
    • Water well

• 413 

  Measuring and Regulating Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in connection with the measuring and regulating function of gas gathering operations; and

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities.

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

    • Boiler
    • Building
    • Drainage system
    • Fencing
    • Heating system
    • Hoisting equipment, attached to building
    • Lighting system
    • Lightning arrestor
    • Loading dock
    • Outdoor steel walkways and steps
    • Parking bumper
    • Pipe rack
    • Plumbing system
    • Protection system
    • Reservoir
    • Road
    • Sewage system
    • Sidewalk
    • Sprinkler system
    • Vehicular bridge
    • Ventilating system
    • Water line
    • Water well

• 414 

  Other Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in gas gathering operations not provided for elsewhere;

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities; and

    • (c) the cost of improvements to non-owned property.

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

    • Boiler
    • Building
    • Drainage system
    • Fence foundations
    • Heating system
    • Hoisting equipment, attached to building
    • Lighting system
    • Lightning arrestor
    • Loading dock
    • Outdoor steel walkways and steps
    • Parking bumper
    • Pipe rack
    • Plumbing system
    • Protection system
    • Reservoir
    • Road
    • Sewage system
    • Sidewalk
    • Sprinkler system
    • Vehicular bridge
    • Water line
    • Water well

• 415 

  Gathering Lines

  • (1) This account shall include

    • (a) the cost of installed line pipe and line pipe fittings laid in the construction of gathering lines between the delivery meters of separate gas fields and the meters recording delivery to the transmission system; and

    • (b) the cost of re-opening the trench and back-filling subsequent to original construction for the purpose of applying the original protection and casing.

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

    • Anchor block
    • Blow down tank
    • Cathodic protection device
    • Clearing and grading
    • Concrete supports
    • Damage to property of others
    • Drip assembly
    • Equipment foundation
    • Lightning arrestor
    • Manifold fitting
    • Pipe casing
    • Pipe fitting
    • Pipeline
    • Protective coating
    • River crossing header
    • River weight
    • Saddle
    • Structural and equipment support
    • Surveying
    • Valve
    • Vent

• 416 

  Compressor Equipment

  • (1) This account shall include the cost of compressors and associated equipment used in connection with gas gathering operations.

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

    • Air cleaner
    • Air compressor
    • Atmospheric type jacket water cooler
    • Auxiliary engine generator
    • Base volume index
    • Blower
    • Cathodic ground bed
    • Cathodic protection device
    • Circuit breaker and switch
    • Compressor
    • Conductor
    • Conduit
    • Controller
    • Control panel
    • Dehydrator
    • Drip
    • Duct
    • Electrical fitting
    • Equipment foundation
    • Filter
    • Fire fighting equipment
    • Garage equipment
    • Gauge
    • Gauge board panel
    • Heat exchanger
    • Laboratory equipment
    • Line casing
    • Line pole
    • Line wire
    • Manhole
    • Manometer
    • Meter body
    • Meter station header
    • Meter station recorder
    • Meter tube
    • Oil reclaimer
    • Pipe fitting
    • Piping
    • Portable meter station
    • Protective coating and wrap
    • Pulsation dampener
    • Pump
    • Rectifier
    • Regulator
    • Relay cabinet
    • Residence equipment
    • Scrubber
    • Shop equipment
    • Signal
    • Silencer
    • Station positive gas meter
    • Storage battery
    • Stores equipment
    • Support
    • Switchboard
    • Tank
    • Telemetering equipment
    • Transformer
    • Trap
    • Valve
    • Valve box
    • Water treating equipment

• 417 

  Measuring and Regulating Equipment

  • (1) This account shall include the cost of meters, gauges and other equipment used in measuring and regulating gas before entry into the transmission system.

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

    • Battery
    • Blower
    • Cathodic protection device
    • Chemical
    • Circuit breaker
    • Conductor
    • Conduit
    • Controller
    • Control panel
    • Dehydrator
    • Duct
    • Equipment foundation
    • Fire fighting equipment
    • Gauge
    • Governor
    • Header
    • Heat exchanger
    • Laboratory equipment
    • Manhole
    • Manometer
    • Meter recorder
    • Meter tube and fitting
    • Odorizing equipment
    • Panel
    • Piping
    • Positive meter
    • Pulsation dampener
    • Pump
    • Regulator
    • Remote control
    • Stores equipment
    • Support
    • Switch
    • Switchboard
    • Tank
    • Telemetering equipment
    • Thermometer
    • Transformer
    • Tubing
    • Valve
    • Valve box
    • Valve operator
    • Water treating equipment

• 418 

  Purification Equipment

  • (1) This account shall include the cost of condensers, dehydrators, pumps and other apparatus used for the removal of impurities from gas.

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

    • Condenser
    • Cooler
    • Dehydrator
    • Equipment foundation
    • Injection units — installed
    • Piping, from inlet valve of first piece of apparatus to outlet valve of final piece of apparatus (or, in building, from entrance to building to exit from building)
    • Platform
    • Pump
    • Railing
    • Scrubber
    • Stair
    • Sulphur removal apparatus
    • Washer cooler
    • Water supply system

• 419 

  Other Gathering Equipment

  This acount shall include the cost of equipment used in gas gathering operations not provided for elsewhere.

Products Extraction Plant

• 420 

  Land

  For the text of this account, see account 410.

• 421 

  Land Rights

  For the text of this account, see account 411.

• 422 

  Products Extraction Plant Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in connection with the products extraction function of gas operations; and

    • (b) where directly related to the structure, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities.

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

  Details are the same as for account 412(2).

• 423 

  Extraction Equipment

  • (1) This account shall include the cost of equipment used for the extraction from natural gas of gasoline, butane, propane or other saleable products and for the refining of such products.

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

    • Absorber
    • Air Compressor
    • Boiler
    • Boiler setting
    • Compressed air system
    • Control apparatus
    • Cooler
    • Cooling tower
    • Crane
    • Dephlegmator
    • Dyepot
    • Electrical system
    • Foundation
    • Fractionating tower
    • Fuel regulating and measuring equipment
    • Gasoline blending equipment
    • Gauge
    • Generator
    • Header
    • Loading rack
    • Lubricating oil system
    • Power Line
    • Piping
    • Pump
    • Reabsorber
    • Stabilizing column
    • Still
    • Switchboard
    • Tank
    • Transformer
    • Valve
    • Water supply system
    • Yard lighting system

• 424 

  Products Storage Equipment

  • (1) This account shall include the cost installed of storage tanks and associated equipment used in the storing, prior to sale, of gasoline, butane, propane and other saleable products extracted from natural gas.

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

    • Foundation
    • Instrument
    • Regulator
    • Storage tank
    • Valve

• 425 

  Pipelines

  • (1) This account shall include the cost of pipelines used in connection with the processing of natural gas for the removal of gasoline, butane, propane or other saleable products, exclusive of piping that may be included in account 423 (Extraction Equipment) and account 428 (Purification Equipment).

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

    • Clearing and grading
    • Gas line off-site relating solely to extraction operations
    • Gathering line drip
    • Loading line connecting with remote off-site loading rack or storage facilities
    • Loading rack
    • Pump and driving unit
    • Surveying

• 426 

  Compressor Equipment

  • (1) This account shall include the cost of compressor and associated equipment used in connection with the receipt, processing and return of gas processed for the removal of gasoline, butane, propane or other saleable products.

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

  Details are the same as for account 416(2).

• 427 

  Measuring and Regulating Equipment

  • (1) This account shall include the cost of meters, gauges and other equipment used in measuring or regulating gas received or returned from processing for the removal of gasoline, butane, propane or other saleable products.

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

  Details are the same as for account 417(2).

• 428 

  Purification Equipment

  For the text of this account, see account 418.

• 429 

  Other Products Extraction Equipment

  This account shall include the cost of equipment used in processing gas and refining gasoline, butane, propane and other saleable products extracted from gas, not provided for elsewhere.

Underground Storage Plant

• 450 

  Land

  For the text of this account, see account 410.

• 451 

  Land Rights

  For the text of this account, see account 411.

• 452 

  Underground Storage Plant Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in connection with the underground storage function of gas operations; and

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities.

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

  Details are the same as for account 412(2).

• 453 

  Wells

  • (1) This account shall include the cost of wells used for injection and withdrawal of gas from underground storage projects.

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

    • Clearing well site
    • Drilling
    • Drive pipe
    • Fuel
    • Hauling, erecting, dismantling and removing boiler, portable engine, derrick, ring and other equipment used in drilling
    • Power
    • Rent of drilling equipment
    • Water used in drilling, obtained either by drilling wells, piping from stream, or by purchase

• 454 

  Well Equipment

  • (1) This account shall include the cost of equipment, in or at wells, used for injection and withdrawal of gas from underground storage.

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

    • Bailing equipment
    • Battery equipment
    • Boiler and drive permanently connected
    • Bradenhead
    • Casing
    • Casinghead
    • Dehydrator
    • Derrick
    • Drip
    • Fence, when solely an enclosure for equipment
    • Packing
    • Separator
    • Tank, oil or water, etc.
    • Tubing
    • Valve

• 455 

  Field Lines

  • (1) This account shall include the costs of installed pipelines used in conveying gas from the point of connection with gathering or transmission lines to underground storage wells and from underground storage wells to the point where the gas enters the transmission system.

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

  Details are the same as for account 415(2).

• 456 

  Compressor Equipment

  • (1) This account shall include the cost of compressor equipment used to deliver gas to underground storage or to withdraw gas from underground storage for delivery to the transmission system.

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

  Details are the same as for account 416(2).

• 457 

  Measuring and Regulating Equipment

  • (1) This account shall include the cost of meters, gauges and other equipment used in measuring or regulating deliveries of gas to underground storage and withdrawals of gas from underground storage.

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

  Details are the same as for account 417(2).

• 458 

  Base Pressure Gas

  This account shall include gas in underground storage that is required as a base pressure for the operation of underground storage areas, valued at average cost on a consistent basis. (See account 152, Gas Stored Underground — Available for Sale)

• 459 

  Other Underground Storage Equipment

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

Transmission Plant

• 460 

  Land

  For the text of this account, see account 410.

• 461 

  Land Rights

  For the text of this account, see account 411.

• 462 

  Compressor Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in connection with the compressor function of gas transmission operations; and

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities.

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

  Details are the same as for account 412(2).

• 463 

  Measuring and Regulating Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in connection with the measuring and regulating function of gas transmission operations; and

    • (b) where directly related to the structures, facilities or functions referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities.

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

  Details are the same as for account 413(2).

• 464 

  Other Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in gas transmission operations not provided for elsewhere;

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities; and

    • (c) the cost of improvements to non-owned property.

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

  Details are the same as for account 414(2).

• 465 

  Mains

  • (1) This account shall include

    • (a) the cost of installed line pipe and line pipe fittings laid in the construction of gas transmission lines between the discharge valve of a station and the suction valve of the next station, including pipe from receiving meters to delivery meters; and

    • (b) the cost of re-opening the trench and back-filling, subsequent to the original construction, for the purpose of applying the original protection and casing.

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

  Details are the same as for account 415(2).

• 466 

  Compressor Equipment

  • (1) This account shall include the cost of compressors and associated equipment used in connection with gas transmission operations.

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

  Details are the same as for account 416(2).

• 467 

  Measuring and Regulating Equipment

  • (1) This account shall include the cost of meters, gauges and other equipment used in measuring or regulating gas in connection with gas transmission operations.

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

  Details are the same as for account 417(2).

• 468 

  Communication Structures and Equipment

  • (1) This account shall include the cost of telephone, telegraph, radio and other communication structures and equipment used wholly or predominantly in connection with gas transmission operations.

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

• 469 

  Other Transmission Equipment

  This account shall include the cost of equipment used in gas transmission operations and not provided for elsewhere.

General Plant

• 480 

  Land

  For the text of this account, see account 410.

• 481 

  Land Rights

  For the text of this account, see account 411.

• 482 

  Structures and Improvements

  • (1) This account shall include

    • (a) the cost of structures and related facilities used in gas pipeline operations and not provided for in other structures and improvements accounts;

    • (b) where directly related to the structures, facilities or function referred to in paragraph (a), the cost of improvements to such structures or facilities and the cost of clearing, levelling or grading land both before and after construction of the structures or facilities; and

    • (c) the cost of improvements to non-owned property.

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

  Details are the same as for account 414(2).

• 483 

  Office Furniture and Equipment

  • (1) This account shall include the cost of office equipment, furniture and fixtures, when not built in or permanently attached to buildings.

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

    • Accounting machine
    • Adding machine
    • Air conditioner
    • Calculating machine
    • Carpet
    • Chair
    • Clock
    • Comptometer
    • Computer equipment
    • Desk
    • Dictating machine
    • Duplicating machine
    • Filing cabinet
    • Humidifier
    • Integrator
    • Lamp
    • Library
    • Locker
    • Photographic equipment
    • Projection equipment
    • Rug
    • Safe
    • Space heater
    • Table
    • Typewriter
    • Water cooler

• 484 

  Transportation Equipment

  • (1) This account shall include the cost of transportation equipment used in gas pipeline operations.

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

    • Aircraft
    • Aircraft engine
    • Aircraft float
    • Aircraft wheel
    • Automobile
    • Barge
    • Bicycle
    • Electric vehicle
    • Helicopter
    • Motor boat
    • Motorcycle
    • Pickup
    • Snow track vehicle
    • Station wagon
    • Tractor
    • Truck
    • Truck trailer

• 485 

  Heavy Work Equipment

  • (1) This account shall include the cost of major items of movable equipment for use in operations, construction or maintenance of the gas pipeline system.

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

    • Air compressor
    • Boring machine
    • Bulldozer
    • Concrete mixer and distributor
    • Crane
    • Derrick
    • Ditching machine
    • Drag Line
    • Generator
    • Heating kettle
    • Hoist
    • Pipe cleaning machine
    • Pipe straightening machine
    • Power shovel
    • Tamping and backfilling machine
    • Tractor
    • Trenching machine
    • Welding machine

• 486 

  Tools and Work Equipment

  • (1) This account shall include

    • (a) the cost of tools and other items of equipment that are used in the construction, operation or maintenance of the gas pipeline system and that are not included in account 485 (Heavy Work Equipment);

    • (b) the cost of garage equipment; and

    • (c) the cost of large equipment of a non-movable nature.

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

    • Air drill
    • Alcohol injector
    • Anvil
    • Barometer
    • Battery Charger
    • Bevelling machine
    • Blasting machine
    • Calorimeter
    • Corrosion prevention equipment
    • Crane
    • Cutter
    • Detector
    • Dew point tester
    • Dog house
    • Drilling machine
    • Engine
    • Forge
    • Gascope
    • Generator
    • Grinder
    • Greasing tools and equipment
    • Gun
    • Hand truck
    • Hoist
    • Lathe
    • Lawn mower
    • Lifting magnet
    • Manometer
    • Milling machine
    • Motor
    • Pipe coating tester
    • Pipe cutting and threading machine
    • Pipe locator
    • Pipe pusher
    • Pipe threader
    • Planer
    • Pneumatic tool
    • Pump
    • Saw
    • Surveying and levelling equipment
    • Tool cabinet
    • Tool kit
    • Tool rack
    • Vise
    • Wheelbarrow
    • Winch
    • Wrench
    • Work bench

• 488 

  Communication Structures and Equipment

  • (1) This account shall include the cost of telegraph, telephone, radio and other communication structures and equipment used wholly or predominantly in the general operations of the company.

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

  Details are the same as for account 468(2).

• 489 

  Other Equipment

  This account shall include the cost of equipment used in gas pipeline operations not provided for elsewhere.

Undistributed Plant

• 496 

  Unclassified Plant

  This account shall include the cost of gas plant in service pending analyses and distribution to the appropriate plant account.

• 497 

  Allowance for Funds Used During Construction

  • (1) A company shall not, without the approval of the Commission, charge an allowance for funds used during construction (in this section referred to as an “allowance”).

  • (2) The rate used to determine the amount of an allowance shall be based on a reasonable allowance for the use of funds expended during the construction period, whether or not such funds have been borrowed.

  • (3) Where an allowance is capitalized, the relevant amounts shall be debited to this account and concurrently credited to account 324 (Allowance for Funds Used During Construction (Credit)).

  • (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).

• 498 

  Overhead Charged to Construction

  • (1) This account shall include that portion of a company’s overhead expenditure that is attributable to the acquisition of plant, such portion being calculated on the basis of actual costs equitably allocated to each job or unit.

  • (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)