The Code of Federal Regulations of the United States of America

Etukansi
U.S. Government Printing Office, 1992
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
 

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Sivu 376 - November 8, 1978 if on that date, there is a promise or a set of promises for the breach of which the law gives a remedy, or the performance of which the law in some way recognizes as a duty.
Sivu 174 - The accounts of the Corporation shall be audited annually in accordance with generally accepted auditing standards by independent certified public accountants or independent licensed public accountants certified or licensed by a regulatory authority of a State or other political subdivision of the United States.
Sivu 211 - At the time of retirement of gas plant, this account shall be charged with the book cost of the property retired and the cost of removal, and shall be credited with the salvage value and any other amounts recovered, such as insurance.
Sivu 179 - Debt expense" means all expenses in connection with the issuance and sale of evidences of debt, such as fees for drafting mortgages and trust deeds; fees and taxes for issuing or recording evidences of debt; cost of engraving and printing bonds, certificates of indebtedness, and other commercial paper...
Sivu 111 - Commission), if such corporation directly or indirectly owns, controls, or holds with power to vote 10 percent or more...
Sivu 179 - Depreciation," as applied to depreciable gas plant, means the loss in service value not restored by current maintenance, incurred in connection with the consumption or prospective retirement of gas plant in the course of service from causes which are known to be in current operation and against which the utility is not protected by insurance. Among the causes to be given consideration are wear and tear, decay, action of the elements, inadequacy, obsolescence, changes in the art, changes in demand...
Sivu 127 - No natural-gas company shall abandon all or any portion of its facilities subject to the jurisdiction of the Commission, or any service rendered by means of such facilities, without the permission and approval of the Commission first had and obtained, after due hearing, and a finding by the Commission that the available supply of natural gas is depleted to the extent that the continuance of service is unwarranted, or that the present or future public convenience or necessity permit such abandonment.
Sivu 182 - Salvage value" means the amount received for property retired, less any expenses incurred in connection with the sale or in preparing the property for sale ; or, if retained, the amount at which the material recoverable is chargeable to materials and supplies, or other appropriate account. 27. "Service life...
Sivu 531 - Supplement (Parts 5300—5399) 57 African Development Foundation (Parts 5700—5799) 61 General Services Administration Board of Contract Appeals (Parts 6100—6199) 63 Department of Transportation Board of Contract Appeals (Parts 6300—6399) 99 Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget (Parts 9900— 9999) Title 49 — Transportation SUBTITLE A— Office of the Secretary of Transportation (Parts 1—99) SUBTITLE B— Other Regulations...
Sivu 183 - ... practicable) and to permit preparation of financial and operating statements directly from such records at the end of each accounting period according to the prescribed accounts. 4. Accounting period. Each utility shall keep its books on a monthly basis so that for each month all transactions applicable thereto, as nearly as may be ascertained, shall be entered in the books of the utility.

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