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Regulations prescribing a uniform system of accounts for water companies. by Public Service Commission of Maryland.

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Published in Baltimore .
Written in English

Subjects:

  • Water-supply -- Maryland.,
  • Water-supply -- Accounting.

Book details:

Edition Notes

StatementIssued by order of the Commission, June 19, 1911
The Physical Object
Pagination[5], [3]-55 p.
Number of Pages55
ID Numbers
Open LibraryOL22890475M

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Get this from a library! Uniform system of accounts for water companies, as prescribed by the Public service commission of Washington Effective Jan. 1, Adopted Aug. 28, [Public Service Commission of Washington.]. Book Description: Most vols. include Proceedings of the Special Libraries Association. Regulations Prescribing A Uniform System Of Accounts For Water Companies Get Book. UNIFORM SYSTEM OF ACCOUNTS FOR CLASS A/B WATER COMPANIES Kentucky Public Service Commission Sower Boulevard Frankfort, Kentucky The version of the NARUC USoA for Water Utilities was modified and adopted by the Kentucky Public Service Commission in Regulations Prescribing a Uniform System of Accounts for Water Companies (Inglés) Pasta dura – 15 septiembre por Public Service Commission of Maryland (Creador) Ver todos los formatos y ediciones Ocultar otros formatos y edicionesFormat: Pasta dura.

Uniform System of Accounts • - Assets and other debits. • - - Liabilities and other credits. • - - Plant accounts. • - , - Income accounts. • , - - Retained earnings accounts. • – - Revenue accounts. • – - Production, transmission and distribution expenses. • – - Customer accounts, customer service. (1) The uniform systems of accounts for Class A and B and for Class C and D water companies, issued by the National Associa- tion of Regulatory Utility Commissioners in , as revised July , are adopted and prescribed for use by all water companies under the jurisdiction of . Uniform System of Accounts - Electric Program (5/27/08) B Work order procedures - Electric Program (1/18/94) (See also June 7, addendum) B Preparation and use of the RUS Form , Construction Inventory (12/21/94) Policy on Audits of RUS Borrowers and Grantees (4/30/) Memoranda to Borrowers 9/6/ Accounting. In the context of the Uniform Accounting System, a fund may be defined as an independent fiscal and accounting entity consisting of a self-balancing set of accounts for recording cash and/or other assets together with related liabilities, reserves and equities segregated for the purpose of carrying on.

Uniform system of accounts for water companies, as prescribed by the Public service commission of Washington. Effective Jan. 1, Adopted Aug. 28, Overview of Uniform Systems of Accounts (USOA) zWhat is a USOA? – Established by NARUC and FERC to control accounting along with IURC Orders. – Prescribe accounting classifications and instructions to achieve uniform accounting records. – Maintain consistent application among companies. – The basis to be used in the financial reports. An IURC regulated utility has some flexibility to tailor the chart of accounts prescribed by the NARUC Uniform System of Accounts (see page 4) to best suit its needs. For instance, in addition to the prescribed accounts, clearing accounts and subdivisions of any account may be kept provided the integrity of the prescribed accounts is not impaired. 1. Rooms Revenue segments revised and listed on the face of Rooms department operating statement, and definitions added for each segment 2. Package Revenue language “tightened up” and package breakage treatment addressed 3. Resort Fees moved to Miscellaneous Income (Schedule 4) 4.