Gas Pipeline Uniform Accounting Regulations (SOR/83-190)
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Regulations are current to 2024-08-18 and last amended on 2020-03-16. Previous Versions
SCHEDULE V(ss. 6, 11, 14 and item 300 of Sch. II)
Index of Accounts
Text Pertaining to Operating Revenue Accounts
General
The total of the balances in the operating revenue accounts shall be included in income account 300 (Operating Revenue).
Operating Revenue
- 500Canadian Sales
This account shall include revenue from the sale of gas to utilities and other companies domiciled in Canada
- 510Foreign Sales
This account shall include revenue from the sale of gas to utilities and other companies domiciled outside Canada.
- 529Other Sales
This account shall include revenue from the sale of gas not provided for elsewhere.
- 550Sales of Products Extracted from Gas
(1) This account shall include revenues from the sale of natural gas, gasoline, butane, propane and other products extracted from gas.
(2) This account shall be subdivided as follows:
(a) natural gasoline sales;
(b) butane sales;
(c) propane sales; and
(d) other extracted products sales.
- 551Revenue from Natural Gas Processed by Others
This account shall include the revenue derived from royalties and permits or from any other basis of settlement arising from permission granted to others for the right to remove products from natural gas.
- 570Transportation and Storage of Gas of Others
This account shall include the revenue from transporting and storing non-owned gas in the company’s system.
- 575Rent from Gas Plant
This account shall include rent revenues from the use by others of assets included in account 100 (Gas Plant in Service).
- 579Miscellaneous Operating Revenue
This account shall include
(a) revenues earned in consideration of the performance of exchange gas services; and
(b) other miscellaneous operating revenue not provided for elsewhere.
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