Uniform System of Accounts Prescribed for Gas Corporations: Adopted October 21, 1908J.B. Lyon Company, State printers, 1908 - 56 pages |
Common terms and phrases
account all revenues account the cost accounting corporation adjusting entry Amortization of Capital annual reports apparatus appliances appropriate account boilers capital account cash charged to account coal gas construction consumers contract Corporate Surplus corporation's cost of labor December 31 defined definitions demurrage Devoted to Gas discounts distribution dividends elsewhere provided entry equipment estimated expense account expense connected fees fixed capital foregoing accounts foundations and settings franchise fuel funded debt Gas Corporations gas engines Gas Meter gas operations head includes holders HOUSE LABOR includes the cost income account Interest Accrued issued Law Expenses materials and supplies Miscellaneous municipal corporations Non-operating Revenues NOTE operating expenses paid par value payment pipes Preferred Stocks Premiums prepaid Public Service Commission Repairs of Gas reserve residuals and byproducts retort house revenue account revenues derived solvent concerns Special Deposits specially provided foundations steam storage structures tax account Taxes Accrued thereof tion water gas
Popular passages
Page 51 - If a dividend Is not payable in cash the consideration shall be described in the entry with sufficient particularity to identify it.
Page 1 - ... original. Witness my hand and the seal of office of the secretary of state, at the city of Albany, this twenty-sixth day of July, one thousand nine hundred and thirteen.
Page 24 - ... of primary liability thereon, is issued or assumed, the par value thereof shall be credited to this account and whe'n it is paid it shall be charged to this account and credited to Cash or other appropriate account.
Page 27 - STOCK § 31.150 Capital stock. (a) This account shall include the book amount of certificates which represent permanent interests in the company or interests which if terminable are so only at the option of the company.
Page 47 - Charge to this account all expense arising in connection with procuring interest upon investments, such as expense of collection, expense of investigating delay in payment, expense of enforcing payment and the like. It does not include taxes on such investments, (c) Dividend Expense.
Page 16 - This includes salaries and expenses of all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for services of attorneys not regular employees...
Page 14 - This includes all pipe lines from the yard connections to district holders, and from the works governor to the beginnings of services, including the cost of all trenching, etc., necessary to the placing of the pipe, and the cost of filling trenches and restoring the surface to its former condition or to that required by the municipal authorities at the time the line is installed. 232. GAS SERVICES. Charge to this account the cost of the corporation's property in service pipes and appurtenances in...
Page 10 - ... the amount (exclusive of any tax or annual charge) actually paid to the state or to a political subdivision thereof as the consideration for the grant of such franchise or right...
Page 28 - ... show like details concerning the consideration realized thereon, which account, when accepte'd by the corporation, shall be preserved as a corporate record.
Page 13 - It also includes mechanical stokers and other like apparatus for regulating the supply of fuel, etc., feed and hot water heaters and economizers, injectors, filters, feed pumps, blower engines, coal conveyors, ash conveyors...