Articles liés à Uniform Classification of Accounts for Electric Utilities...
Présentation de l'éditeur
Utility defined: A ny person or persons, firm or firms, copartnerihip or voluntary association, municipal corporation, joint stock association, company or corporation, wherever organized or incorporated, when engaged in the business of supplying electricity for light, heat or power purposes to consumers A ithin this state, is an electric utility. CLASSIFICATION OF COMPANIES For the purpose of this system of accounts, eacl: electric plant serving a distinct locality, and separately operated, shall be considered a separate utility, even though two or more such plants are held in common ownership. Utilities are divided into four classes, as follows: CLASS AU tilities having average annual operating revenues exceeding $200,000.00. CLASS BU tilities having average annual operating revenues exceeding 1100,000,00 but not more than $200,000.00. CLASS CU tilities having average annual operating revenues exceeding $20,000.00, but not more than $100,000.00. CLASS DU tilities having average annual operating revenues of $20,000.00 or less. Condensed instructions for Class Dutilities are given on page 107. This basis of division, together with the opportunity for development of each utility, will determine the accounts to be kept. SCHEME OF ACCOUNTS EXPLAINED To each of the above classes is assigned a system of accounts which represents the minimum number of accounts which each utility of that class shall carry. Each classification of accounts follows the same general principles and is inter-related with each of the other classifications. The accounts prescribed for each class will permit of a comparison of operating results between the smallest and largest plants. A ny utility may use the accounts prescribed for utilities of the next higher class, and it may further divide any accounts into such subdivisions as it deems necessary for its operation. It may keep any additi
(Typographical errors above are due to OCR software and don't occur in the book.)
Présentation de l'éditeur
This book was originally published prior to 1923, and represents a reproduction of an important historical work, maintaining the same format as the original work. While some publishers have opted to apply OCR (optical character recognition) technology to the process, we believe this leads to sub-optimal results (frequent typographical errors, strange characters and confusing formatting) and does not adequately preserve the historical character of the original artifact. We believe this work is culturally important in its original archival form. While we strive to adequately clean and digitally enhance the original work, there are occasionally instances where imperfections such as blurred or missing pages, poor pictures or errant marks may have been introduced due to either the quality of the original work or the scanning process itself. Despite these occasional imperfections, we have brought it back into print as part of our ongoing global book preservation commitment, providing customers with access to the best possible historical reprints. We appreciate your understanding of these occasional imperfections, and sincerely hope you enjoy seeing the book in a format as close as possible to that intended by the original publisher.
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