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 VII(ss. 6, 12, 14, 46 and item 302 of Sch. II)
Index of Accounts
Maintenance Expense Accounts
Text Pertaining to Maintenance Expense Accounts
General
(1) The total of the balances in the maintenance expense accounts shall be included in income account 302 (Maintenance Expenses).
(2) Where the same account title is used in more than one group of maintenance expense accounts, the account text instructions are given in detail for the accounts under the gathering group.
Gathering Maintenance
- 810Supervision
(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 maintenance of gathering system facilities.
(2) Representative List of Items of Supervision to be included. (See section 14 of these Regulations)
- 815Pipeline
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system pipeline and facilities.
(2) Representative List of Items of Pipeline to be included. (See section 14 of these Regulations)
- 816Compressor
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system compressor stations and facilities.
(2) Representative List of Items of Compressor to be included. (See section 14 of these Regulations)
- 817Measuring and Regulating
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance 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)
- 818Purification
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of gathering system purification facilities.
(2) Representative List of Items of Purification to be included. (See section 14 of these Regulations)
- 819Other Gathering Maintenance
This account shall include the cost of labour, supplies and expenses that are incurred in the maintenance of gas gathering system facilities and that are not provided for elsewhere.
Products Extraction Maintenance
- 820Supervision
(1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the maintenance of products 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 810(2).
- 821Extraction and Refining
(1) This account shall include
(a) the cost of labour, supplies and expenses incurred in the maintenance of products extraction and refining facilities; and
(b) the cost of 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)
Underground Storage Maintenance
- 850Supervision
(1) This account shall include the cost of labour, supplies and expenses incurred in the general supervision of the maintenance of underground storage 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 810(2).
- 853Wells
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of underground storage system wells and facilities.
(2) Representative List of Items of Wells to be included. (See section 14 of these Regulations)
- 855Field Line
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of underground storage system field lines 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 815(2).
- 856Compressor
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of underground 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 816(2).
- 857Measuring and Regulating
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of underground 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 817(2).
- 858Purification
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance 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 818(2).
- 859Other Products Extraction Maintenance
This account shall include the cost of labour, supplies and expenses that are incurred in the maintenance of underground storage system facilities and that are not provided for elsewhere.
Transmission Maintenance
- 860Supervision
(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 maintenance of the 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 810(2).
- 864Communication
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance 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)
- 865Pipeline
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance 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 815(2).
- 866Compressor
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance 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 816(2).
- 867Measuring and Regulating
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance 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 817(2).
- 869Other Transmission Maintenance
This account shall include the costs of labour, supplies and expenses that are incurred in the maintenance of gas transmission system facilities and that are not provided for elsewhere.
General Maintenance
- 884Communication
(1) This account shall include the cost of labour, supplies and expenses incurred in the maintenance of facilities used wholly or predominantly in the general communication system.
(2) Representative List of Items of Communication to be included. (See section 14 of these Regulations)
- 885System Maintenance and Engineering
This account shall include the cost of labour, supplies and expenses incurred at the general offices of the company for the maintenance of the pipeline system.
- 888Other General Maintenance
This account shall include the costs of labour, supplies and expenses that are incurred in the general maintenance of the pipeline system facilities and that are not provided for elsewhere.
- 889General Maintenance Transferred (Credit)
This account shall be credited with the cost of general maintenance transferred to other accounts, such as costs transferred to overhead charged to construction.
- SOR/86-998, s. 31(F)
- SOR/2020-50, s. 13(F)
- Date modified: