Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1969 |
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Common terms and phrases
account shall include Account title accounts effective Jan ACCOUNTS-Continued Accumulated provision amortization amount application appropriate associated companies authorized boiler book cost capital stock certificate charged to account cluding Commission connection construction contract copies credited current and accrued customers deferred taxes depreciation discount distribution dividends earned surplus employees Exhibit facilities Federal Power Act Federal Power Commission filing fuel gas plant include the cost included in account income taxes installed interest investments issued Land and land land rights liability license lines long-term debt Maintenance ment merchandising meters nonutility NOTE Office operating expense Overhead lines payable penses piping plant accounts plant in service prescribed production proposed public utility purchased purposes rate schedule records Rents reserve retired sion statement station equipment steam storage Structures and improvements supervision and engineering supplies and expenses system of accounts thereof tion transmission Underground utility plant
Popular passages
Page 66 - 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 77 - Satisfactory evidence that the applicant has complied with the requirements of the laws of the State or States within which the proposed project is to be located with respect to bed and banks and to the appropriation, diversion, and use of water for power purposes and with respect to the right to engage in the business of developing, transmitting, and distributing power, and in any other business necessary to effect the purposes of a license under this Act.
Page 56 - For the purposes of sections 205 and 207 of this title, the term "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 165 - Where furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate plant account, and no part to the building account. E. Where the structure of a dam forms also the foundation of the power plant building, such foundation shall be considered a part of the dam. F. The cost of disposing...
Page 257 - The cost of grading and preparing grounds both before and after the construction of fuel station buildings, and the cost of constructing sidewalks, driveways, and fences thereon, shall be included in the cost of the buildings, as shall also the fees and expenses of architects specially employed for designing or supervising the construction of the buildings, but the cost of restoring the grounds after addition and betterment work shall be included in the appropriate operating expense accounts. The...
Page 289 - ... 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 247 - The cost of disposing of material excavated in connection with construction shall be considered as a part of the cost of the work, except that when such material is used for filling, the cost of removal and dumping shall be equitably apportioned between the work in connection with which the removal occurs and the work in connection with which the material is used.
Page 289 - 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 440 - Municipality" means a city,, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the laws thereof to carry on the business of developing, transmitting, utilizing, or distributing power.