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 VI(ss. 6, 12, 14 and item 301 of Sch. II)
Index of Accounts
Operating Expense Accounts
Text Pertaining to Operating Expense Accounts
General
(1) The total of the balances in the operating expense accounts is included in income account 301 (Operating Expenses).
(2) Where the same account title is used in more than one group of operating expense accounts, the account text instructions are given in detail for the accounts under the gathering group.
Gathering Operation
- 610Supervision
(1) This account shall include the cost of labour, supplies and expenses incurred at a division, district or similar field office in the general supervision of the operation of the gathering system facilities.
(2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)
- 612Gathering of Gas by Others
This account shall include the cost of gathering charges paid to others where the charges are separate and not included as part of the delivered price of gas.
- 615Pipeline
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system pipeline facilities.
(2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)
- 616Compressor
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system compressor stations and facilities.
(2) Representative Lists of Items of Compressor to be included. (See section 14 of these Regulations)
- 617Measuring and Regulating
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system measuring and regulating stations and facilities.
(2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)
- 618Purification
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of gathering system purification facilities.
(2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)
- 619Other Gathering Operations
This account shall include the cost of labour, supplies and expenses that are incurred in the operation of the gathering system facilities and that are not provided for elsewhere.
Products Extraction Operation
- 620Supervision
(1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the operation of product extraction and refining facilities
(2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)
Details are the same as for account 610(2).
- 621Extraction and Refining
(1) This account shall include:
(a) the cost of labour, supplies and expenses incurred in the operation of products extraction and refining facilities; and
(b) direct supervision of specific activities such as power plant, extraction and refining units, laboratory and warehouse facilities.
(2) Representative List of Items of Extraction and Refining to be included. (See section 14 of these Regulations)
- 622Gas Processing by Others
This account shall include the cost of gas shrinkage, gas consumed for fuel, royalties and other expenses in connection with the processing of gas of the company by others for extraction of saleable products.
Gas Supply Accounts
- 623Gas Purchases
This account shall include the cost, at point of receipt by the company, of all gas purchased.
- 626Exchange Gas
(1) Except in the case of minor transactions, this account shall include the debits or credits for the cost of gas in unbalanced exchange transactions with another party when the delivery or receipt of the gas is not completed during the accounting period.
(2) If revenue is earned in consideration of the performance of exchange services, it shall be recorded in account 579 (Miscellaneous Operating Revenues).
- 627Gas Withdrawn from Underground Storage
This account shall include the cost of gas withdrawn from underground storage and such cost shall be concurrently credited to account 152 (Gas Stored Underground — Available for Sale).
- 628Gas Delivered to Underground Storage (Credit)
This account shall be credited with the cost of gas delivered to underground storage and such cost shall be concurrently debited to account 152 (Gas Stored Underground — Available for Sale).
- 629Gas Used (Credit)
(1) This account shall be credited with the cost of gas used for other than storage purposes and such cost shall be concurrently debited to operating expenses, construction or other accounts.
(2) This account shall be subdivided as follows:
(a) gas used in construction;
(b) gas used in products extraction; and
(c) gas used in operations or for other purposes.
Underground Storage Operation
- 650Supervision
(1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the operation of underground storage facilities.
(2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)
Details are the same as for account 610(2).
- 651Exploration and Development
(1) This account shall include
(a) the cost of labour, supplies and expenses incurred in the investigation, exploration and development of underground projects that do not prove feasible; and
(b) the net cost of drilling non-operative wells within an existing storage project.
(2) Where the costs described in subsection (1) are material in relation to the net income of the year, the company may prepare and submit to the Commission, for its approval, an alternative method of accounting.
- 653Wells
(1) This account shall include the cost of labour, supplies and expenses incurred
(a) in the operation of underground storage system wells and facilities; and
(b) in the drilling of wells used for storage purposes.
(2) Representative List of Items of Wells to be included. (See section 14 of these Regulations)
- 654Gas Losses
(1) This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in underground storage operations due to cumulative inaccuracies of gas measurement or other causes.
(2) Adjustments relating to prior years shall be accounted for in accordance with section 78.
- 655Field Line
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage field line and facilities.
(2) Representative List of Items of Field Line to be included. (See section 14 of these Regulations)
Details are the same as for account 615(2).
- 656Compressor
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system compressor stations and facilities.
(2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)
Details are the same as for account 616(2).
- 657Measuring and Regulating
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system measuring and regulating facilities.
(2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)
Details are the same as for account 617(2).
- 658Purification
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system purification facilities.
(2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)
Details are the same as for account 618(2).
- 659Other Underground Storage Operations
This account shall include the cost of labour, supplies and expenses incurred in the operation of underground storage system facilities not provided for elsewhere.
Transmission Operation
- 660Supervision
(1) This account shall include the cost of labour, supplies and expenses incurred at a division, district or similar field office in the general supervision of the operation of transmission system facilities.
(2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)
Details are the same as for account 610(2).
- 663Transportation of Gas by Others
This account shall include the cost of transportation charges paid to others where the charges are separate and not included as part of the delivery price of gas.
- 664Communication
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of facilities used wholly or predominantly in connection with the transmission communication system.
(2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)
- 665Pipeline
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system pipeline and facilities.
(2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)
Details are the same as for account 615(2).
- 666Compressor
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system compressor stations and facilities.
(2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)
Details are the same as for account 616(2).
- 667Measuring and Regulating
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of transmission system measuring and regulating stations and facilities.
(2) Representative List of Items of Measuring and Regulating to be included. (See section 14 of these Regulations)
Details are the same as for account 617(2).
- 669Other Transmission Operations
This account shall include the cost of labour, supplies and expenses that are incurred in the operation of the transmission system facilities and that are not provided for elsewhere.
General Operations
- 684Communication
(1) This account shall include the cost of labour, supplies and expenses incurred in the operation of facilities used wholly or predominantly in connection with the general communicating system.
(2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)
- 685System Operation and Engineering
(1) This account shall include the cost of labour, supplies and expenses incurred at the general offices of the company for the operation and engineering of the pipeline system.
(2) Representative List of Items of System Operation and Engineering to be included. (See section 14 of these Regulations)
- 688Other General Operations
This account shall include the cost of labour, supplies and expenses that are incurred in the general operation of the pipeline system facilities and that are not provided for elsewhere.
- 689General Operations Transferred (Credit)
This account shall be credited with the costs of general operations transferred to other accounts, such as costs transferred to overhead charged to construction.
Administrative and General Expense
- 721Administrative Expense
(1) This account shall include the cost of salaries, supplies and expenses incurred in the general administration of the company where such costs are assignable to specific executive, administrative and general departments and are not chargeable to any other of the operating service functions listed in paragraphs 12(4) (a) to (f) inclusive.
(2) Representative List of Items of Administrative Expense to be included. (See section 14 of these Regulations)
- 722Special Services
(1) This account shall include the fees and expenses of professional consultants and others for general services not applicable to any other particular operating functions. (See subsection 12(3) of these Regulations)
(2) Representative List of Items of Special Services to be included. (See section 14 of these Regulations)
- 723Insurance
(1) This account shall include the premium payable to insurance companies against any loss that may be sustained by the company.
(2) Where the company provides self-insurance, the reserve accruals shall be debited to this account and concurrently credited to account 290 (Insurance Reserves). (See sections 21 and 61 of these Regulations)
(3) Representative List of Items of Insurance to be included. (See section 14 of these Regulations)
- 724Injuries and Damages
(1) This account shall include all expenses, including losses not recovered by insurance but excluding law expenses incurred in the settlement of injury and damage claims.
(2) Representative List of Items of Injuries and Damages to be included. (See section 14 of these Regulations)
- 725Employee Benefits
(1) This account shall include
(a) payments or contributions to provide pension in respect of past or current services of employees;
(b) salaries or wages paid to employees disabled by injuries after the employees have been off duty for a reasonable length of time;
(c) amounts paid or contributed for the relief or welfare of employees, including any expenses related thereto; and
(d) premiums for group, life, medical, hospital, accident and sickness insurance.
(2) Where the company has instituted a pension fund, trust fund or welfare fund, the contributions shall be debited to this account and transferred to such pension, trust or welfare fund.
(3) Where the company does not institute a pension or trust fund but makes provision for a reserve against pension or welfare, the reserve accrual shall be debited to this account and concurrently credited to account 291 (Welfare and Pension Reserves).
(4) Representative List of Items of Employee Benefits to be included. (See section 14 of these Regulations)
- 728Other General Expense
(1) This account shall include expenses that are incurred in connection with the general management of the company and that are not provided for elsewhere.
(2) Representative List of Items of Other General Expense to be included. (See section 14 of these Regulations)
- 729Administrative and General Expense Transferred (Credit)
(1) This account shall be credited with the amounts of administrative and general expenses that are allocated to other accounts or to overhead during construction.
(2) The method and basis of allocation referred to in subsection (1) shall be maintained in subsidiary records.
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