Gas Distribution Uniform Accounting Regulation - Gas Distribution Act, 1999 (N.B. Reg. 99-62). Country/Territory Canada Territorial subdivision New Brunswick Document type Regulation Date 1999 Source FAO, FAOLEX Subject Energy Keyword Energy conservation/energy production Natural gas Internal trade Royalties/fees Policy/planning Authorization/permit Data collection/reporting Enforcement/compliance Geographical area Americas, Arctic, Asia and the Pacific, East Pacific, North America, North Atlantic Abstract The present Regulation is made under the Gas Distribution Act. In particular, the Regulation lays down detailed provisions relating to the accounting for gas. In this connexion, section 2 establishes that every gas distributor shall keep separate accounting records in New Brunswick in a manner consistent with generally accepted accounting principles; b) keep its accounts in the manner set out in the Appendix to this Regulation entitled Uniform System of Accounts for Gas Distributors, and c) keep a system of accounts as prescribed in the Appendix to this Regulation. Section 3 rules that a gas distributor’s accounting records shall provide sufficient particulars to show fully the facts pertaining to all entries made in the accounts. One Appendix is enclosed concerning the Board of Commissioners of Public Utilities and the Uniform System of Accounts for Gas Distributors. This Appendix consists of 4 Parts as follows: General instructions (I); Index of accounts (II); Description of accounts (III); Plant accounting (IV). Full text English/French Website www.gov.nb.ca References - Legislation Implements Gas Distribution Act, 1999 (S.N.B. 1999, c. G-2.11). Legislation | Canada | 1999 (2015) Keyword: Energy conservation/energy production, Natural gas, Institution Source: FAO, FAOLEX