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Enabling Statute: National Energy Board Act
Oil Pipeline Uniform Accounting Regulations (C.R.C., c. 1058)
Disclaimer: These documents are not the official versions (more).
Full Document for Printing [236K]
Regulation current to September 15, 2006

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Table of contents (Details)
Bille OIL PIPELINE UNIFORM ACCOUNTING REGULATIONS
Bille SHORT TITLE
Bille INTERPRETATION
Bille APPLICATION
Bille RECORDS
Bille ACCOUNT GROUPING
Bille INTERPRETATION OF LISTS OF ITEMS
Bille PLANT ACQUIRED OR CONSTRUCTED
Bille ADDITIONS TO PLANT
Bille RETIREMENTS OF PLANT
Bille MAINTENANCE
Bille DEPRECIATION
Bille AMORTIZATION
Bille INSURANCE
Bille FUNDS AND APPROPRIATIONS
Bille SECURITIES OWNED
Bille SECURITIES ISSUED
Bille CURRENT ASSETS AND LIABILITIES
Bille ACCRUED ASSETS AND LIABILITIES
Bille PRIOR PERIOD ADJUSTMENTS
Bille CONTINGENT ASSETS AND LIABILITIES
Bille AFFILIATED COMPANIES
Bille OIL ACCOUNTING
Bille SCHEDULE I (ss. 6 and 7) INDEX OF ACCOUNTS
Bille SCHEDULE II (ss. 2, 6 and 8 and ss. 30, 36 and 38 of Sch. I) INDEX OF ACCOUNTS
Bille SCHEDULE III (ss. 6 and 9 and s. 92 of Sch. I) INDEX OF ACCOUNTS
Bille SCHEDULE IV (ss. 6 and 10) INDEX OF ACCOUNTS
Bille SCHEDULE V (ss. 6 and 11) INDEX OF ACCOUNTS
Bille SCHEDULE VI (ss. 6, 12 and 46) INDEX OF ACCOUNTS
Bille SCHEDULE VII (s. 5) GROUP 1 COMPANIES

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