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" A. This account shall include the difference between (a) the cost to the accounting utility of electric plant acquired as an operating unit or system by purchase, merger, consolidation, liquidation, or otherwise, and (b) the original cost, estimated,... "
The Code of Federal Regulations of the United States of America - Page 415
1970
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Opinions and Decisions of the Public Service Commission of Wisconsin, Volume 16

Public Service Commission of Wisconsin - Public utilities - 1938 - 856 pages
...This account shall include the difference between (a) the cost to the accounting utility of utility plant acquired as an operating unit or system by purchase,...such property, less the amount or amounts credited to the depreciation and amortization reserves of the accounting utility at the time of acquisition...
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 1974 - 228 pages
...A. This account shall include the difference between (a) the cost to the accounting utility of gas plant acquired as an operating unit or system by purchase,...acquisition to accumulated provision for depreciation, depletion and amortization and contributions in aid of construction with respect to such property....
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Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ...

Natural gas - 156 pages
...A. This account shall include the difference between (a) the cost to the accounting utility of gas plant acquired as an operating unit or system by purchase,...utility at the time of acquisition to accumulated provisions for depreciation, depletion, and amortization and contributions in aid of construction with...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1967 - 958 pages
...plant in service and the account shall be maintained in such detail as though the property were hi service. NOTE: Materials and supplies, meters and...for depreciation and amortization and contributions in aid of construction with respect to such property. B. The amounts recorded in this account with...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1968 - 966 pages
...NOTE: Materials and supplies, meters and transformers held In reserve, and normal spare capacity or plant in service shall not be Included In this account....amounts credited by the accounting utility at the tune of acquisition to accumulated provision for depreciation and amortization and contributions in...
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The Code of Federal Regulations of the United States of America

Administrative law - 1967 - 948 pages
...this account to surplus or make any other use thereof without authorization by the Commission. 114 Electric plant acquisition adjustments. A. This account...utility at the time of acquisition to accumulated provisions for depreciation and amortization and contributions in aid of construction with respect...
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The Code of Federal Regulations of the United States of America

Administrative law - 1969 - 1024 pages
...this account to surplus or make any other use thereof without authorization by the Commission. 114 Electric plant acquisition adjustments. A. This account...utility at the time of acquisition to accumulated provisions for depreciation and amortization and contributions in aid of construction with respect...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969 - 1006 pages
...this account to surplus or make any other use thereof without authorization by the Commission. 114 Electric plant acquisition adjustments. A. This account...utility at the time of acquisition to accumulated provisions for depreciation and amortization and contributions in aid of construction with respect...
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The Code of Federal Regulations of the United States of America

Administrative law - 1976 - 580 pages
...A. This account shall include the difference between (a) the cost to the accounting utility of gas plant acquired as an operating unit or system by purchase,...acquisition to accumulated provision for depreciation, depletion and amortization and contributions in aid of construction with respect to such property....
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The Code of Federal Regulations of the United States of America

Administrative law - 1978 - 614 pages
...A. This account shall include the difference between (a) the cost to the accounting utility of gas plant acquired as an operating unit or system by purchase,...acquisition to accumulated provision for depreciation, depletion and amortization and contributions in aid of construction with respect to such property....
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