depreciation - property unit catalog lac
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depreciation - property unit catalog lac
LACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog lacal property additions and retirements in accordance with “The Uniform System of Accounts". Further, we have the normal business requirement to be aware of the value of property owned for such purposes as paying property taxes, insuring property, determining rates of depreciation, etc.As it would be depreciation - property unit catalog lacimpractical to keep records of each small piece of property owned, we are permitted to use a property accounting and records system that avoids such udepreciation - property unit catalog lac
ndue refinement. We are compelled, however, to meet certain minimum detail requirements and also to maintain consistency in our accounting policy.PurpLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog laco persons concerned with the requirements and use of this system, specifically the purposes of this catalog are:a)To define, or distinguish between the terms used in property accounting.b)To describe the various classifications of property and the accounting requirements applicable to each.c)To aid depreciation - property unit catalog lacin the consistent identification of property.d)To provide a basis for the consistent assignment of costs to construction, retirement and maintenance.Tdepreciation - property unit catalog lac
he information and instructions presented in the catalog are intended to be complete but of necessity are based on our existing property and present cLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog lact covered should be handled in accordance with the instructions of the Property Records until such time as a revision is issued. Also, whenever strict interpretation of the provisions of this catalog would apparently violate the spirit and intent thereof, the matter should be referred to the Asset M depreciation - property unit catalog lacanagement Department for handling as an exception to the catalog provisions.Correctness of Record?As in any continuing records system involving such ndepreciation - property unit catalog lac
umerous and diverse items, there is a need for periodic verification of correctness. To meet this need, a listing of certain classification of plant iLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog lacs should be promptly reported to the Asset Management Department. In addition, formal inventories will be conducted on a periodic basis as often as necessary. Your cooperation in this program of annual review and periodic inventory is essential.Additions and RevisionsAny cancellation, revision or ad depreciation - property unit catalog lacdition to this catalog shall be authorized by the Vice President -Finance. All suggestions for improvement or requests for revision should be forwardedepreciation - property unit catalog lac
d to the Asset Management Department._______________________LACLEDE GAS COMPANYPROPERTY CATALOGDEFINITIONS1)ADDITION - the purchase, construction, insLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog lac the facilities affected more useful, more efficient, of greater durability or of greater capacity.3)BOOK COST - the amount at which property is recorded in the plant accounts without deduction of related provisions for accrued depreciation, depletion, etc.4)CLASSIFICATION - see “Property Classifica depreciation - property unit catalog laction’*.5)COST OF REMOVAL - the cost of demolishing, dismantling, cutting off, tearing down or otherwise removing gas plant, including the cost of trandepreciation - property unit catalog lac
sportation and handling incidentals thereto.6)DETAIL CODE REQUIREMENTS - the specifying qualifications required in certain property classifications toLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog lactain property classifications to assign a specific locational identification to each retirement unit.8)MAINTENANCE - all current expenditures recurring from day to day and from month to month for the general upkeep of existing property without renewal of any substantial part thereof (i.e., replaceme depreciation - property unit catalog lacnt of a retirement unit), and generally all periodic repairs which are necessarily undertaken to continue the useful life of the property. This generadepreciation - property unit catalog lac
lly will include:a)Direct field supervision of maintenance.b)Inspecting, testing, and reporting on condition of plant specifically to determine the neLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annua depreciation - property unit catalog lacifically for the purpose of preventing failure, restoring serviceability or maintaining life of plant.d)Rearranging and changing the location of plant not retired.e)Repairing for reuse materials recovered from plant.f)Testing for, locating and clearing trouble.g)Net cost of installing, maintaining, depreciation - property unit catalog lacand removing temporary' facilities to prevent interruptions in service.h)Replacing or adding minor items of plant which do not constitute a retirementdepreciation - property unit catalog lac
unit.9)MINOR ITEMS OF PROPERTY - the associated parts or items of which retirement units are composed.LACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annuaLACLEDE GAS COMPANYPROPERTY CATALOGINTRODUCTIONGeneralLaclede Gas Company, as a regulated public utility, is required to maintain records of its annuaGọi ngay
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