Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index
Division of the Federal Register, the National Archives, 1967 - Administrative law
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account shall include accounts effective Jan accrued Accumulated additional adjustments amortization amount application appropriate associated authorized balance buildings capital stock changes charged Commission companies connection construction contract copies count credited customers Debits debt deferred depreciation determined distribution electric plant employees engineering equipment Exhibit expenses facilities Federal filing fuel gas plant hearing include the cost income installed instruction interest investments issued ITEMS jobbing labor land leased license lines maintained Maintenance materials ment meters Miscellaneous natural gas NOTE notice operating operating expense Order original period person piping production proposed purchased rate schedule received records regulating Rents reports reserve respect retired securities specific statement station steam storage Structures and improvements submitted supervision supplies supporting surplus system of accounts taxes testing thereof tion transferred transmission transportation unit utility
Page 65 - Indirectly to pay for any personal service, advertisement, telegram, telephone, letter, printed or written matter, or other device, Intended or designed to Influence In any manner a Member of Congress, to favor or oppose, by vote or otherwise, any legislation or appropriation by Congress, whether before or after the Introduction of any bill or resolution proposing such legislation or appropriation, but this shall not prevent officers or employees of the United States or of Its departments or agencies...
Page 291 - ... and operations, shall be based upon the actual time engaged in the respective classes of work, or In case that method is impracticable, upon the basis of a study of the time actually engaged during a representative period.
Page 543 - ... items" appearing in the texts of the accounts or elsewhere herein are for the purpose of more clearly indicating the application of the prescribed accounting. The lists are intended to be representative but not exhaustive. The appearance of an item in a list warrants the inclusion of the item in the account mentioned only when the text of the account also indicates inclusion, inasmuch as the same item frequently appears in more than one list. The proper entry in each instance must be determined...
Page 67 - Official responsibility" means "the direct administrative or operating authority, whether intermediate or final, and either exercisable alone or with others, and either personally or through subordinates, to approve, disapprove, or otherwise direct Government action.
Page 292 - Overhead Construction Costs. A. All overhead construction costs, such as engineering, supervision, general office salaries and expenses, construction engineering and supervision by others than the accounting utility, law expenses, insurance, injuries and damages, relief and pensions, taxes and interest, shall be charged to particular jobs or units on the basis of the amounts of such overheads reasonably applicable thereto, to the end that each job or unit shall bear its equitable proportion of such...
Page 245 - Betterments are improvements of existing facilities through the substitution of superior parts for inferior parts retired, such as the substitution of steeltired wheels for cast wheels under equipment, the application of heavier rail in tracks, and the strengthening of bridges by the substitution of heavier members. The cost chargeable to the accounts of this classification is the excess cost of new parts over the cost at current prices of new parts of the kind retired.
Page 311 - Injuries and Damages, or other appropriate accounts, to meet the probable liability, not covered by insurance, for deaths or injuries to employees and others, and for damages to property neither owned nor held under lease by the utility. B. When liability for any injury or damage is admitted by the utility either voluntarily or because of the decision of a court or other lawful authority, such as a workmen's compensation board, the admitted liability shall be charged to this account and credited...
Page 242 - The subject of a Uniform System of Accounts to be prescribed for and kept by carriers being under consideration, the following order was entered: It is ordered, That the Classification of Investment In Road and Equipment of Steam Roads and the text pertaining thereto, embodied in printed form to be hereafter known as Issue of 1914, a copy of which is now before this Commission, be, and the same is hereby, approved; that a copy thereof duly authenticated by the Secretary of the Commission be filed...
Page 288 - Actually issued," as applied to securities issued or assumed by the utility, means those which have been sold to bona fide purchasers for a valuable consideration, those issued as dividends on stock, and those which have been issued in accordance with contractual requirements direct to trustees of sinking funds. 3. "Actually outstanding," as applied to securities issued or assumed by the utility, means those which have been actually issued and are neither retired nor held by or for the utility; provided,...