Gas Pipeline Uniform Accounting Regulations
Index of Accounts
Text Pertaining to Operating Revenue Accounts
The total of the balances in the operating revenue accounts shall be included in income account 300 (Operating Revenue).
- Canadian Sales
This account shall include revenue from the sale of gas to utilities and other companies domiciled in Canada
- Foreign Sales
This account shall include revenue from the sale of gas to utilities and other companies domiciled outside Canada.
- Other Sales
This account shall include revenue from the sale of gas not provided for elsewhere.
- Sales of Products Extracted from Gas
- Revenue from Natural Gas Processed by Others
This account shall include the revenue derived from royalties and permits or from any other basis of settlement arising from permission granted to others for the right to remove products from natural gas.
- Transportation and Storage of Gas of Others
This account shall include the revenue from transporting and storing non-owned gas in the company’s system.
- Rent from Gas Plant
This account shall include rent revenues from the use by others of assets included in account 100 (Gas Plant in Service).
- Miscellaneous Operating Revenue
This account shall include
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