Uniform System of Accounts for Gas Utilities

by Colorado Public Utilities Commission

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916. ... INCOME ACCOUNT OPERATING REVENUES 501--Commercial Earnings Credit this account with all earnings from the sale of gas to commercial consumers for both lighting and fuel purposes when sold separately or through the same meter. Commercial consumers embrace residences, offices, retail mercantile establishments, etc., where the gas purchased is not used primarily for power or industrial purposes. Where, however, some manufaetur ing or industrial processes are performed in any residence or store, but such process being merely incidental to the broader use of the premises as a commercial consumer and the gas consumed not being separately metered, the total consumption at such premises shall be credited to this account. Where gas is.sold at a different rate per M cubic feet for lighting purposes than for fuel purposes, the earnings from each such division shall be credited to subdivisions of this account and reported separately to the Commission as a. Earnings from Sales for Commercial Lighting. b. Earnings from Sales for Commercial Fuel. Gas sold to manufacturing establishments for lighting, fuel and industrial purposes will not be credited to this account. Where it is. the custom of the utility to charge a minimum amount in cases where the consumption during the month is less than a prescribed amount, the total amount of such minimum charge shall be credited to this account or to its appropriate subaccount. Where it is the custom of the utility to grant a discount from the gross bill or to add a penalty to the bill where payment is not made on or before a prescribed date, such discounts or penalties shall be charged or credited to this account. Utilities desiring to do so may open sub-accounts to show the Minimum Bill and the Discount or Penalty items...

22 pages, Paperback

Published February 3, 2012