Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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Division of the Federal Register, the National Archives, 1981
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.

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Page 82 - Federal actions significantly affecting the quality of the human environment, a detailed statement by the responsible official on i. the environmental impact of the proposed action, ii. any adverse environmental effects which cannot be avoided should the proposal be implemented, iii. alternatives to the proposed action, iv. the relationship between local short-term uses of man's environment and the maintenance and enhancement of long-term productivity, and v. any irreversible and irretrievable commitments...
Page 122 - 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 by...
Page 280 - C: The utility may write down the cost of any security In recognition of a decline in the value thereof. Securities shall be written off or written down to a nominal value If there be no reasonable prospect of substantial value. Fluctuations In market value shall not be recorded but a permanent Impairment in the value of securities shall be recognized In the accounts. When securities are written off or written down, the amount of the adjustment shall be charged to account...
Page 258 - ... under common control with, the accounting company. B. "Control" (including the terms "controlling," "controlled by," and "under common control with") means the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of a company, whether such power is exercised through one or more intermediary companies, or alone, or in conjunction with, or pursuant to an agreement, and whether such power is established through a majority or minority ownership...
Page 259 - Depreciation," as applied to depreciable gas plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of gas plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand...
Page 558 - Nominally issued," as applied to securities issued or assumed by the utility, means those which have been signed, certified, or otherwise executed, and placed with the proper officer for sale and delivery, or pledged, or otherwise placed in some special fund of the...
Page 258 - Depreciation," as applied to depreciable electric plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of electric plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance.
Page 259 - Premium," as applied to securities issued or assumed by the utility, means the excess of the cash value of the consideration received from their sale over the sum of their par (stated value of no-par stocks) or face value and interest or dividends accrued at the date of sale. 23. "Project...
Page 262 - ... 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 118 - Debt expense" means all expenses in connection with the issuance and Initial sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds...

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