Gas Pipeline Uniform Accounting Regulations

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

• 810 

  Supervision

  • (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)

    • Salaries and wages of superintendents, supervisors, engineers, clerks, stenographers and other office employees
    • Travelling, subsistence, automotive and incidental expenses of employees
    • Office supplies and expenses, such as stationery, postage, drawings, telephone, telegraph, light, heat and water
    • Rents, janitor services and supplies, repairs of buildings and equipment

• 815 

  Pipeline

  • (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)

    • Direct supervision
    • Repairs to and protection of right-of-way
    • Repairs to access roads
    • Repairs to fences, aerial markers, signs
    • Repairs to river crossings, including bridges
    • Repairs to valves, boxes, drips, scraper traps, chemical injectors, dehydrators, cathodic protection equipment
    • Repairs to tools, testing equipment and other general equipment
    • Repairs to buildings and other structures
    • Repairs to pipe and fittings, renewing and replacing in kind less than a unit of line pipe
    • Inspecting and testing after repairs have been made
    • Repainting
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence

• 816 

  Compressor

  • (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)

    • Direct supervision
    • Repairs to compressor engines, generators and other equipment
    • Repairs to tools, testing equipment and other general equipment
    • Inspecting and testing after repairs have been made
    • Repairs to station grounds, buildings and other structures
    • Repairs to access roads
    • Repairs to fences and signs
    • Repainting
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence

• 817 

  Measuring 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)

    • Direct supervision
    • Repairs to measuring, regulating and other equipment
    • Repairs to tools, testing equipment and other general equipment
    • Inspecting and testing after repairs have been made
    • Repairs to station grounds, buildings and other structures
    • Repairs to access roads
    • Repairs to fences and signs
    • Repainting
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence

• 818 

  Purification

  • (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)

    • Direct supervision
    • Repairs to purification equipment
    • Repairs to tools, testing equipment and other equipment
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence

• 819 

  Other 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

• 820 

  Supervision

  • (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).

• 821 

  Extraction 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)

    • Direct supervision
    • Repairs to absorbers, stills, dehydrators, scrubbers, towers, condensers
    • Repairs to boilers, generators, motors, pumps, valves
    • Repairs to electrical, water and piping systems
    • Repairs to overhead cranes, trolleys, hoists
    • Repairs to plant grounds, fences, buildings, tanks and other structure
    • Repairs to regulating and measurement instruments and equipment
    • Repairs to tools, testing and other general equipment
    • Repainting
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of materials, employee travelling and subsistence

Underground Storage Maintenance

• 850 

  Supervision

  • (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).

• 853 

  Wells

  • (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)

    • Direct supervision
    • Repairs to well head equipment, tools and testing equipment
    • Repairs to access roads, fences and signs
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of materials, employee travelling and subsistence

• 855 

  Field 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).

• 856 

  Compressor

  • (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).

• 857 

  Measuring 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).

• 858 

  Purification

  • (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).

• 859 

  Other 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

• 860 

  Supervision

  • (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).

• 864 

  Communication

  • (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)

    • Direct supervision
    • Repairs to radio and telephone equipment and to power lines
    • Repairs to tools, testing equipment and other general equipment
    • Inspecting and testing after repairs have been made
    • Repairs to access roads, station grounds, buildings and other structures
    • Repairs to fences and signs
    • Repainting
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of supplies, employee travelling and subsistence

• 865 

  Pipeline

  • (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).

• 866 

  Compressor

  • (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).

• 867 

  Measuring 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).

• 869 

  Other 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

• 884 

  Communication

  • (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)

    • Direct supervision
    • Repairs to radio and telephone equipment and to power lines
    • Repairs to tools, testing equipment and other general equipment
    • Inspecting and testing after repairs have been made
    • Repairs to access roads, station grounds, buildings and other structures
    • Repairs to fences and signs
    • Repainting
    • Materials and supplies used in repair work
    • Expenses such as use of automotive, trucking, aircraft and heavy work equipment, transportation of material, employee travelling and subsistence

• 885 

  System 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.

• 888 

  Other 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.

• 889 

  General 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.