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Gas Distribution Uniform Accounting Regulation - Gas Distribution Act, 1999 (N.B. Reg. 99-62).

País/Territorio
Canadá
Subdivisión territorial
New Brunswick
Tipo de documento
Reglamento
Fecha
1999
Fuente
FAO, FAOLEX
Materia
Energía
Palabra clave
Conservación de energía/producción de energía Gas natural Comercio interior Derechos/cánones Política/planificación Autorización/permiso Recopilación de datos/informes Cumplimiento/aplicación
Área geográphica
Americas, Ártico, Asia y Pacifico, Pacífico Oriental, América del Norte, Atlántico Norte
Resumen

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).

Texto completo
Francés/Inglés
Página web
www.gov.nb.ca

Referencias - Legislación

Implementa

Gas Distribution Act, 1999 (S.N.B. 1999, c. G-2.11).

Legislación | Canadá | 1999 (2015)

Palabra clave: Conservación de energía/producción de energía, Gas natural, Institución

Fuente: FAO, FAOLEX