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Gas Pipeline Uniform Accounting Regulations

Version of the schedule from 2006-03-22 to 2020-03-15:


SCHEDULE V(ss. 6, 11, 14 and item 300 of Sch. II)

Index of Accounts

Operation Revenue Accounts

  • 500 
    Canadian Sales
  • 510 
    Foreign Sales
  • 529 
    Other Sales
  • 550 
    Sales of Products Extracted from Gas
  • 551 
    Revenue from Natural Gas Processed by Others
  • 570 
    Transportation and Storage of Gas of Others
  • 575 
    Rent from Gas Plant
  • 579 
    Miscellaneous Operating Revenue

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.

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