Gas Pipeline Uniform Accounting Regulations

Index of Accounts

Text Pertaining to Operating Revenue Accounts

General

The total of the balances in the operating revenue accounts shall be included in income account 300 (Operating Revenue).

Operating Revenue

• 500 

  Canadian Sales

  This account shall include revenue from the sale of gas to utilities and other companies domiciled in Canada

• 510 

  Foreign Sales

  This account shall include revenue from the sale of gas to utilities and other companies domiciled outside Canada.

• 529 

  Other Sales

  This account shall include revenue from the sale of gas not provided for elsewhere.

• 550 

  Sales of Products Extracted from Gas

  • (1) This account shall include revenues from the sale of natural gas, gasoline, butane, propane and other products extracted from gas.

  • (2) This account shall be subdivided as follows:

    • (a) natural gasoline sales;

    • (b) butane sales;

    • (c) propane sales; and

    • (d) other extracted products sales.

• 551 

  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.

• 570 

  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.

• 575 

  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).

• 579 

  Miscellaneous Operating Revenue

  This account shall include

  • (a) revenues earned in consideration of the performance of exchange gas services; and

  • (b) other miscellaneous operating revenue not provided for elsewhere.