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Bus stop boarding and alighting areas shall be connected to streets, sidewalks, or pedestrian paths by an accessible route complying with 402. Transfer platforms shall comply with 1008.3.1. 8. This account shall include rents of property of others used, occupied, or operated in connection with the distribution system, including payments to the United States and others for the use and occupancy of public lands and reservations for distribution line rights of way. stringent criteria for the initial or continued listing of particular securities, or suspend or delist particular securities based on any event, condition, or circumstance that exists or occurs that makes initial or continued listing of the securities on Nasdaq 24. If toilet paper dispensers are installed above the side wall grab bar, the outlet of the toilet paper dispenser must be 48 inches (1220 mm) maximum above the finish floor and the top of the gripping surface of the grab bar must be 33 inches (840 mm) minimum and 36 inches (915 mm) maximum above the finish floor. This account shall include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with utility operations. home country practice followed by the Company in lieu of such requirements. A knee clearance of 24 inches (610 mm) minimum above the finish floor or ground shall be permitted at lavatories and sinks used primarily by children 6 through 12 years where the rim or counter surface is 31 inches (785 mm) maximum above the finish floor or ground. Underrepresented Minority means an individual who self-identifies as one or more of the following: Black or African American, Hispanic or Latinx, Asian, Native American or Alaska Native, Native Hawaiian or Pacific Islander, or The 48 inch (1220 mm) long minimum dimension of the transfer space shall be centered on and parallel to the 24 inch (610 mm) long minimum side of the transfer platform. Elongated openings shall be placed so that the long dimension is perpendicular to the dominant direction of travel. In bus loading zones restricted to use by designated or specified public transportation vehicles, each bus bay, bus stop, or other area designated for lift or ramp deployment shall comply with 810.2. For example, a Company issues a convertible preferred stock or debt instrument that provides for conversions of up to 20% of the total shares outstanding with any further conversions subject to shareholder approval. L. 106554, 1(a)(7) [title III, 318(b)(2)], Pub. Advisory 407.2.1.4 Location Exception. Operable parts of such hardware shall be 34 inches (865 mm) minimum and 48 inches (1220 mm) maximum above the finish floor or ground. The water closet shall be positioned with a wall or partition to the rear and to one side. 1988Subsecs. 7. A. This account shall include the costs billed to the transmission owner, load serving entity or generator for scheduling, system control and dispatching service. The books and records referred to herein include not only accounting records in a limited technical sense, but all other records, such as minute books, stock books, reports, correspondence, memoranda, etc., which may be useful in developing the history of or facts regarding any transaction. Toilet paper dispensers shall comply with 309.4 and shall be 7 inches (180 mm) minimum and 9 inches (230 mm) maximum in front of the water closet measured to the centerline of the dispenser. B. L. 99514, as amended, set out as a note under section 451 of this title. Keeping station log and records and preparing reports on station operation. Include in a separate subaccount revenues in payment for rights and/or benefits received from others which are realized through research, development, and demonstration ventures. Replacing or replacement, when not otherwise indicated in the context, means the construction or installation of electric plant in place of property retired, together with the removal of the property retired. Net salvage value means the salvage value of property retired less the cost of removal. A. (ii) Only alterations undertaken after January 26, 1992, shall be considered in determining if the cost of providing an accessible path of travel is disproportionate to the overall cost of the alterations. b. This rule is also intended to provide flexibility for a Company to 18. F. When electric plant constituting an operating unit or system is sold, conveyed, or transferred to another by sale, merger, consolidation, or otherwise, the book cost of the property sold or transferred to another shall be credited to the appropriate utility plant accounts, including amounts carried in account 114, Electric Plant Acquisition Adjustments. This account shall include the net salvage value of uranium, plutonium and other nuclear materials held by the company for sale or other disposition and that are not to be reused by the company in its electric utility operations. Costs and Expenses of Merchandising, Jobbing and Contract Work, or to clearing accounts for currently accruing depreciation and amortization. Advisory 206.2.3 Multi-Story Buildings and Facilities. All visible alarm appliances provided within the residential dwelling unit for smoke detection notification shall be activated upon smoke detection. Entrances, doors, and doorways providing user passage into and within guest rooms that are not required to provide mobility features complying with 806.2 shall comply with 404.2.3. 18. Hand operated flush controls shall comply with 309. Elevator car controls shall comply with 407.4.6. Employees' service facilities expenses. The portion of such study costs not attributable to new construction or the entire cost if construction does not result shall be charged to account 182.2, Unrecovered Plant and Regulatory Costs, or the appropriate operating expense account. equivalent on Nasdaq it will be subject to all the requirements of the Nasdaq 5600 Rule Series. L. 111147 applicable to obligations issued after the date which is 2 years after Mar. B. 22. Changes in level are not permitted. For purposes of this section, ramps, transfer systems, steps, decks, and roofs are not considered elevated play components. Switching equipment, indoor and outdoor, including oil circuit breakers and operating mechanisms, truck switches, and disconnect switches. 5. Extensions shall not be required for continuous handrails at the inside turn of switchback or dogleg stairs and ramps. These play components are not considered ground level play components and do not count toward the requirements in 240.2.1.2 regarding the number of ground level play components that must be located on an accessible route. B. 524 Miscellaneous nuclear power expenses (Major only). (b) Notwithstanding the requirements of Rule 5635(d), a Company may issue securities without shareholder approval upon application to Nasdaq's Listing Qualifications Department demonstrating that the transaction satisfies the following requirements: (1) the need for the transaction is due to circumstances related to COVID-19; (2) the delay in securing shareholder approval would: (A) have a material adverse impact on the Company's ability to maintain operations under its pre-COVID-19 business plan; (C) adversely impact the company's ability to undertake new initiatives in response to COVID-19; or. (If used to manipulate the price of the stock, short selling by the holders of the Future Priced Security is prohibited by the antifraud provisions of the securities laws and by Nasdaq Rules and may be prohibited by the terms of the placement.). 2. An accessible route shall not be required to free-standing press boxes that are elevated above grade 12 feet (3660 mm) minimum provided that the aggregate area of all press boxes is 500 square feet (46 m2) maximum. 228.406 and 17 C.F.R. In the case of Nonmajor utilities, the utility shall pay the fee prescribed in part 381 of this chapter and shall furnish the Commission with full particulars of and justification for any test or experimental run extending beyond a period of 30 days. This disclosure requirement provides investors the comfort that waivers are not granted except where they are truly necessary and warranted, and that they are limited and qualified so as to protect the Company and its Shareholders to the greatest This account shall include the net credit or debit transferred from income for the year. The activation button must be permanently identified with the word HELP. A visual indication acknowledging the establishment of a communications link to authorized personnel must be provided. The costs of such studies relative to plant under construction shall be included directly in account 107, Construction Work in Progress-Electric. Please pay attention to this great coupons - Save up to 2398 off when you purchase at Dealbuyer. 5. A folding or non-folding seat shall be provided in transfer type shower compartments. circumstances, such as where a director has direct, significant business holdings, it may be appropriate to apply the corporate measurements in paragraph (D), rather than the individual measurements of paragraph (B). Glazed openings in residential dwelling units required to comply with 809 shall not be required to comply with 229. (5) Merchandise and jobbing property, to Account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work. Work of the following character on roads and trails: b. Preparing informational booklets, bulletins, etc., used in direct mailings. Advisory 810.2 Bus Boarding and Alighting Areas. EXCEPTIONS: 1. (1) Except as provided in paragraphs (b) and (c) of this section, discrimination for purposes of this part includes a failure to design and construct facilities for first occupancy after January 26, 1993, that are readily accessible to and usable by individuals with disabilities. Water slides shall not be required to comply with these requirements or to be on an accessible route. E. The book cost of land retired shall be credited to the appropriate land account. Costs of enrichment by gaseous diffusion or other methods. 212 Installments received on capital stock. Maneuvering clearances shall extend the full width of the doorway and the required latch side or hinge side clearance. If the State Historic Preservation Officer agrees that compliance with the requirements for a specific element would threaten or destroy the historic significance of the building or facility, use of the exception is permitted. Main penstock valves and appurtenances, including main valves, control equipment, bypass valves and fittings, and other accessories. Search by City, State or ZIP. B. ASTM F 1951-99 establishes a uniform means to measure the characteristics of surface systems in order to provide performance specifications to select materials for use as an accessible surface under and around playground equipment. (Company memberships are includible in account 930.2.). EXCEPTIONS: 1. L. 99514, title X, 1004(b), Oct. 22, 1986, 100 Stat. It is not intended that proprietary and similar accounts which apply to the utility as a whole shall be departmentalized. 1970Subsec. 7. Premium, discount and expense. 3. When retirements, cost of removal and salvage are entered originally in retirement work orders, the net total of such work orders may be included in a separate subaccount hereunder. If the row length in the 2nd and 3rd quartile of a row is insufficient to accommodate the required number of companion seats and wheelchair spaces, the additional companion seats and wheelchair spaces shall be permitted to be located in the 1st and 4th quartile of the row. These requirements include rules Cleaning electric plant equipment when not incidental to maintenance work. Interest on notes payable on demand or maturing one year or less from date and on open accounts, except notes and accounts with associated companies. For Nonmajor utilities, this account shall include the cost of supervision and labor in the operation of the transmission system. 513 Maintenance of electric plant (Major only). Advisory 208.2.1 Hospital Outpatient Facilities. 12. Hardware that requires simultaneous hand and finger movements require greater dexterity and coordination, and is not recommended. Pressure oil systems, including accumulators, pumps, piping, motors, etc. 13. Steelwork, specially constructed for apparatus listed herein. (h). Car control keypads shall be in a standard telephone keypad arrangement and shall comply with 407.4.7.2. accessible cells or rooms should be dispersed among different levels of security, housing categories, and holding classifications (e.g., male/female and adult/juvenile) to facilitate access. 14. (1) Amounts charged to account 403 Depreciation Expense, to account 404 Amortization of Limited-Term Electric Plant, to account 405, Amortization of Other Electric Plant, to account 413, Expenses of Electric Plant Leased to Others, to account 416. A. 23. Edge protection shall be permitted at the continuous clear openings, provided that it is 4 inches (100 mm) high maximum and 2 inches (51 mm) wide maximum. 15. A. Where coat hooks or shelves are provided in individual compartments at least one of each type complying with 803.5 shall be provided in individual compartments in dressing, fitting, or locker rooms required to comply with 222.1. Direct supervision of specific activities, such as fuel handling, engine and generator operation, etc., shall be charged to the appropriate account. Cooling system, including towers, pumps, tank, and piping. These laws and the appropriate regulations should be consulted before proceeding with the design and construction of residential facilities. Braille shall be separated 3/8 inch (9.5 mm) minimum from any other tactile characters and 3/8 inch (9.5 mm) minimum from raised borders and decorative elements. The 2010 Standards set minimum requirements both scoping and technical for newly designed and constructed or altered State and local government facilities, public accommodations, and commercial facilities to be readily accessible to and usable by individuals with disabilities. 2014Subsec. 2. Do not include in this account rents from property constituting an operating unit or system. Elevators shall comply with 407 and with ASME A17.1 (incorporated by reference, see Referenced Standards in Chapter 1). Where existing toilet rooms or bathing rooms do not comply with 603, directional signs indicating the location of the nearest toilet room or bathing room complying with 603 within the facility shall be provided. 1. A. When a utility designates a derivative instrument asset as a cash flow hedge it will record the change in the fair value of the derivative instrument in this account with a concurrent charge to account 219, accumulated other comprehensive income, with the effective portion of the gain or loss. When securities are written off or written down, the amount of the adjustment shall be charged to account 426.5, Other Deductions, or to an appropriate account for accumulated provisions for loss in value established as a separate subdivision of this account. The classification of expenses as nonoperating and their inclusion in these accounts is for accounting purposes. 14. The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities may be included in accounts 920 and 921, as appropriate. Where toilet compartments are provided, at least one toilet compartment shall comply with 604.8.1. Locate soap and towel dispensers so that they are conveniently usable by a person at the accessible lavatory. Where signs identify a station that has no defined entrance, at least one sign shall comply with 703.2 and shall be placed in a central location. Advisory 224.5 Dispersion. Machinery spaces include, but are not limited to, elevator pits or elevator penthouses; mechanical, electrical or communications equipment rooms; piping or equipment catwalks; water or sewage treatment pump rooms and stations; electric substations and transformer vaults; and highway and tunnel utility facilities. (E). Title, examining, clearing, insuring and registering in connection with the acquisition and defending against claims relating to the period prior to the acquisition. Office supplies, printing and station- ery. Station buses, including main, auxiliary transfer, synchronizing and fault ground buses, including oil curcuit breakers and accessories, disconnecting switches and accessories, operating mechanisms and interlocks, reactors and accessories, voltage regulators and accessories, compensators, resistors, starting transformers, current transformers, potential transformers, protective relays, storage batteries and charging equipment, isolated panels and equipment, conductors and conduit, special supports, special housings, concrete pads, general station ground system, special fire-extinguishing system, and test equipment. This account shall include the cost of labor, materials used and expenses incurred in operating prime movers, generators, and their auxiliary apparatus, switchgear, and other electric equipment, to the point where electricity leaves for conversion for transmission or distribution. A. 20. to hold an annual meeting of partners are subject to the requirements of Rule 5615(a)(4)(F). 9. 4. 31, 1962, 76 Stat. Medical care facilities. Two or More Races or Ethnicities means a person who identifies with more than one of the following categories: White (not of Hispanic or Latinx origin), Black or African American, Hispanic or Latinx, Asian, Native American or Alaska 2. 1. A. The exception does not apply to areas that are likely to be used by members of the public who are not employees of the court such as jury areas, attorney areas, or witness stands. These votes may be cast in person, by proxy at a meeting of Shareholders The exception does not apply to those rides where patrons may cause the ride to make incidental movements, but where the patron otherwise has no control over the ride. Mechanical meters, including gauges, recording instruments, sampling, and testing equipment. 32. The amounts included in this account are to be established by those credits which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that: Such items will be included in a different period(s) for purposes of developing the rates that the utility is authorized to charge for its utility services; or refunds to customers, not provided for in other accounts, will be required. Amusement ride seats designed for transfer shall comply with 1002.5 when positioned for loading and unloading. The supervision and engineering includible in the operating expense accounts shall consist of the pay and expenses of superintendents, engineers, clerks, other employees and consultants engaged in supervising and directing the operation and maintenance of each utility function. Global Positioning System (GPS) equipment. Where the total length of a gangway or series of gangways serving as part of a required accessible route is 80 feet (24 m) minimum, gangways shall not be required to comply with 405.2. Such records are not necessary unless the tax credits are deferred. L. 110343, div. Criteria for Classifying Leases, shall be recorded in Account 101.1, Property under Capital Leases, or Account 120.6, Nuclear Fuel under Capital Leases, as appropriate. 38. Likewise, if a 60 foot (18 m) long accessible boarding pier is provided, the pier clearance requirements in 1003.3 would apply to the entire 60 feet (18 m). It includes also those roads, etc., necessary to connect the plant with highway transportation systems, except when such roads are dedicated to public use and maintained by public authorities. This account shall include the cost installed of overhead conductors and devices used for distribution purposes. Portable toilet units provided for use exclusively by construction personnel on a construction site shall not be required to comply with 213 or to be on an accessible route. (2) The portion of the residence covered under paragraph (b)(1) of this section extends to those elements used to enter the commercial facility, including the homeowners front sidewalk, if any, the door or entryway, and hallways; and those portions of the residence, interior or exterior, available to or used by employees or visitors of the commercial facility, including restrooms. EXCEPTION: Accessible routes shall not be required to or within unfinished attics or unfinished basements. Inspecting and testing lightning arresters, circuit breakers, switches, and grounds. A lavatory is a sink provided for hand washing. Where three or fewer washing machines are provided, at least one shall comply with 611. date of this rule. The visible indication shall extinguish when the car arrives at the designated floor. These accounts shall include the par value or the stated value of stock without par value if such stock has a stated value, and, if not, the cash value of the consideration received for such nonpar stock, of each class of capital stock actually issued, including the par or stated value of such capital stock in account 124, Other Investments, and account 217, Reacquired Capital Stock. Advisory 809.5.5.2 Identification. When the consideration given is other than cash in a purchase and sale transaction, as distinguished from a transaction involving the issuance of common stock in a merger or a pooling of interest, the value of such consideration shall be determined on a cash basis. You are using an unsupported browser. Each 48 inch (1220 mm) minimum by 36 inch (915 mm) minimum area shall be oriented so that the 48 inch (1220 mm) minimum length is in the direction of the running slope of the curb ramp it serves. Normally account 108 will not be used for current depreciation provisions because, as provided herein, the service life during which depreciation is computed commences with the date property is includible in electric plant in service; however, if special circumstances indicate the propriety of current accruals for depreciation, such charges shall be made to account 421, Miscellaneous Nonoperating Income. 4. (2) For Major Utilities, transportation and other general equipment to appropriate clearing accounts that may be maintained. 10. 2. Bus stop boarding and alighting areas shall provide a clear length of 96 inches (2440 mm) minimum, measured perpendicular to the curb or vehicle roadway edge, and a clear width of 60 inches (1525 mm) minimum, measured parallel to the vehicle roadway. (ii) Newly constructed or altered facilities or elements covered by 35.151(a) or (b) that were constructed or altered before March 15, 2012 and that do not comply with the 1991 Standards or with UFAS shall, on or after March 15, 2012, be made accessible in accordance with the 2010 Standards. Pub. Separate Accounts or Records for Each Licensed Project. Assembly areas shall provide wheelchair spaces, companion seats, and designated aisle seats complying with 221 and 802. Similarly, casement windows, when open, cannot encroach more than 4 inches (100 mm) into circulation paths above 27 inches (685 mm). B. Include, also, expenses incurred in medical, educational or recreational activities for the benefit of employees, and administrative expenses in connection with employee pensions and benefits. Subsec. Water closets shall be arranged for a left-hand or right-hand approach. Animal containment areas shall not be required to comply with 303. Where no public entrance can comply with 206.4 under criteria established in 202.5 Exception, then either an unlocked entrance not used by the public shall comply with 206.4; or a locked entrance complying with 206.4 with a notification system or remote monitoring shall be provided. earlier of its next annual shareholders meeting or one year from the occurrence of the event that caused the failure to comply with this requirement; provided, however, that if the annual shareholders meeting occurs no later than 180 days following the event This account shall include the cost of labor, materials used and expenses incurred in the maintenance of distribution line facilities, the book cost of which is includible in account 364, Poles, Towers and Fixtures, account 365, Overhead Conductors and Devices, account 366, Underground Conduit, account 367, Underground Conductors and Devices, and account 369, Services. No allowance for funds used during construction charges shall be included in these accounts upon expenditures for construction projects which have been abandoned. Plant constructed from contributions of cash or its equivalent shall be shown as a reduction to gross plant constructed when assembling cost data in work orders for posting to plant ledgers of accounts. Toe clearance shall be 30 inches (760 mm) wide minimum. 5. Visual contrast shall be either light-on-dark or dark-on-light. This account shall include the cost of labor, materials used and expenses incurred in work on customer applications, contracts, orders, credit investigations, billing and accounting, collections and complaints. 6. Advisory 242.2 Swimming Pools Exception 1. The turning space shall be a T-shaped space within a 60 inch (1525 mm) square minimum with arms and base 36 inches (915 mm) wide minimum. 2. The ground or deck surface shall extend 12 inches (305 mm) minimum beyond the inside face of the railing. 2. Such special deposits may include cash deposited with federal, state, or municipal authorities as a guaranty for the fulfillment of obligations; cash deposited with trustees to be held until mortgaged property sold, destroyed, or otherwise disposed of is replaced; cash realized from the sale of the accounting utility's securities and deposited with trustees to be held until invested in property of the utility, etc. For example, a director employed by the Company is not independent until three years after such employment terminates. Where facilities contain fewer than 25 boat slips and the total length of the gangway or series of gangways serving as part of a required accessible route is 30 feet (9145 mm) minimum, gangways shall not be required to comply with 405.2. Boat slips complying with 1003.3.1 shall be dispersed throughout the various types of boat slips provided. EXCEPTIONS: 1. 2095, provided that: Pub. Floor or ground surfaces of ramp runs shall comply with 302. Steps to Entering Sole Provisions Coupon Step1: Select your products at Sole Provisions Step2: After you finish select your products then click at Add to Cart Step3: After you click at Add to Cart then click at Proceed to Checkout Step4: After you click at Proceed to Checkout then Enter your Billing Information and Shipping Information EXCEPTION: In existing elevators, where a new car operating panel complying with 407.4.7 is provided, existing car operating panels shall not be required to comply with 407.4.7. ), This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of steam generation facilities. The number of wheelchair spaces required in boxes covered by 221.2.1.3 is calculated based on the total number of seats provided in these other boxes. 4. Nominally outstanding, as applied to securities issued or assumed by the utility, means those which, after being actually issued, have been reacquired by or for the utility under circumstances which require them to be considered as held alive and not retired, provided, however, that securities held by trustees shall be considered as actually outstanding. 163 Stores expense undistributed (Major only). (2) designation, and inserted attributable to a disaster before occurring in an area, and at end of second sentence, inserted based on facts existing at the date the taxpayer claims the loss. (2) Alterations to detention and correctional facilities. 161.204. This account shall include asset retirement costs on plant included in the steam production function. A tactile star shall be provided on both jambs at the main entry level. B. D. The records supporting the entries to this account shall be kept so that the utility can furnish full information as to the nature and amount of each regulatory asset included in this account, including justification for inclusion of such amounts in this account. In addition, an exception is provided for tax qualified, non-discriminatory employee benefit plans as well as parallel The Department included guidance in its revised ADA regulations published on September 15, 2010. (See operating expense instruction 2.). 12. In residential facilities, where parking spaces are assigned to specific residential dwelling units, identification of accessible parking spaces shall not be required. Formulating and reviewing routines of departments and executing changes therein. This account shall be charged with any production expenses including expenses incurred directly in connection with the purchase of electricity, which are not specifically provided for in other production expense accounts. This account shall include payments to municipal or other governmental authorities, and the cost of materials, supplies and services furnished such authorities without reimbursement in compliance with franchise, ordinance, or similar requirements; provided, however, that the utility may charge to this account at regular tariff rates, instead of cost, utility service furnished without charge under provisions of franchises. L. 110343, 706(a)(2)(B), substituted loss occurring in a disaster area (as defined by clause (ii) of subsection (h)(3)(C)) and attributable to a federally declared disaster (as defined by clause (i) of such subsection) for loss attributable to a disaster occurring in an area subsequently determined by the President of the United States to warrant assistance by the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. A. Recreational boating facilities shall comply with 1003. In boxes other than those required to comply with 221.2.1.2, the total number of wheelchair spaces required shall be determined in accordance with Table 221.2.1.1. 13. Code. Information on printed receipts that duplicates information available on-screen shall not be required to be presented in the form of an audible receipt. 8. Doors shall not swing into the clear floor space or clearance required for any fixture. The asset retirement cost shall be depreciated over the useful life of the related asset that gives rise to the obligations. formatting. For example, in a physicians office, if people without disabilities must traverse the full length of the office suite in clothing other than their street clothes, it is acceptable for people with disabilities to be asked to do the same. Exception 3 permits the gangway to be 80 feet (24 m) long. Space under an element between 9 inches (230 mm) and 27 inches (685 mm) above the finish floor or ground shall be considered knee clearance and shall comply with 306.3. Other options include increasing the number of accessible holes in a way that limits the distance needed to connect the last accessible hole with the course exit or entrance. Exterior spaces, including patios, terraces and balconies, that serve the guest room shall be accessible. A. L. 106554, 1(a)(7) [title III, 318(b)(1)], amended subpar. (1) Full compliance with the requirements of this section is not required where an entity can demonstrate that it is structurally impracticable to meet the requirements. Where a building contains more than one assembly area and the assembly areas required to provide assistive listening systems are under one management, the total number of required receivers shall be permitted to be calculated according to the total number of seats in the assembly areas in the building provided that all receivers are usable with all systems. Use of newspapers, periodicals, billboards, radio, etc., for informational purposes. learn more about the process here. The shelf shall be capable of accommodating a TTY and shall have 6 inches (150 mm) minimum vertical clearance above the area where the TTY is to be placed. Such credit to this account and debit to account 410.1 or 410.2 shall, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized for tax purposes as compared to the amount recognized in the utility's current accounts with respect to the item or class of items for which deferred tax accounting by the utility was authorized by the Commission. (2) and (3). At the time of retirement of depreciable electric utility plant, this account shall be charged with the book cost of the property retired and the cost of removal and shall be credited with the salvage value and any other amounts recovered, such as insurance. Expires. This account shall be credited with the net salvage value of uranium, plutonium, and other nuclear by-products when such items are sold, transferred or otherwise disposed of. D. A separate ledger account, with a descriptive title, shall be maintained for each class and series of stock. 2. Where provided, escalators shall comply with the sections 6.1.3.5.6 and 6.1.3.6.5 of ASME A17.1 (incorporated by reference, see Referenced Standards in Chapter 1) and shall have a clear width of 32 inches (815 mm) minimum. Profit on sale of timber. The Department of Justice ADA regulations provide additional guidance regarding the relationship between these requirements and elements that are not part of the built environment. In evaluating such other actions or issuances, Nasdaq will consider, among other things, the economics of such actions or issuances and the voting rights being granted. The International Symbol of TTY shall comply with Figure 703.7.2.2. 5. This exception for protruding objects applies to the ride devices, not to circulation areas or accessible routes in the queue lines or the load and unload areas. Building service expenses for customer accounts, sales, and administrative and general purposes. (4) Phase-In Schedule for a Company Ceasing to be a Smaller Reporting Company. 36.405 Alterations: Historic preservation. Yard surfacing, gravel, concrete, or oil. Inspecting premises, including check of wiring for code compliance. Of course, if shareholder approval is not This account shall include the cost installed of underground conduit and tunnels used for housing distribution cables or wires. These expenses shall be charged to the appropriate functional accounts currently as they are incurred. A, title VII, 711(c)(2)(B), July 18, 1984, 98 Stat. However, where mooring systems for floating piers are replaced as part of pier alteration projects, an opportunity may exist for increasing accessibility. (g) Assembly areas. Within play areas, protruding objects on circulation paths shall not be required to comply with 307 provided that ground level accessible routes provide vertical clearance in compliance with 1008.2. Where speech synthesis cannot be supported, dynamic alphabetic output shall not be required to be audible. A Company relying Different styles of design provide users varying levels of privacy and convenience. The utility may elect to account for such amounts as follows: (1) Write them off immediately when the amounts are insignificant. Sites, buildings, facilities, and elements are exempt from these requirements to the extent specified by 203. At least one accessible route shall connect each story and mezzanine in multi-story buildings and facilities. B. C. There shall be credited to this account the portion of pensions and benefits expenses which is applicable to nonutility operations or which is charged to construction unless such amounts are distributed directly to the accounts involved and are not included herein in the first instance. 2. When electric plant constituting an operating unit or system is acquired by purchase, merger, consolidation, liquidation, or otherwise, after the effective date of this system of accounts, the costs of acquisition, including expenses incidental thereto properly includible in electric plant, shall be charged to account 102, Electric Plant Purchased or Sold. 8. Pub. (See electric plant instruction 8.). 103.1 Electric plant in process of reclassification (Nonmajor only). Foundations and settings specially provided for equipment included herein. Nasdaq Official Closing Price of the common stock (as reflected on Nasdaq.com) for the five trading days immediately preceding the signing of the binding agreement. If the expenses are not substantial for both overhead and underground lines, these accounts may be combined. Advisory 227.3 Counters. These objective measures provide transparency to investors and Companies, 18. A parallel approach complying with 305 shall be permitted to lavatories and sinks used primarily by children 5 years and younger. Changing and collecting meter charts used for billing purposes. (5). Former subsec. Generators - main, a.c. or d.c., including field rheostats and connections for self-excited units and excitation system when identified with the generating unit. In addition, Section 233.2 defers to HUD the specification of criteria by which the technical requirements of this document will apply to alterations of existing facilities subject to HUDs Section 504 regulations. Detectable warnings shall consist of a surface of truncated domes and shall comply with 705. Preparing, mailing, or delivering delinquent notices and preparing reports of delinquent accounts. Gain on resale or cancellation of reacquired capital stock. The rent expense accounts provided under the several functional groups of expense accounts shall include all rents, including taxes paid by the lessee on leased property, for property used in utility operations, except (1) minor amounts paid for occasional or infrequent use of any property or equipment and all amounts paid for use of equipment that, if owned, would be includible in plant accounts 391 to 398, inclusive, which shall be treated as an expense item and included in the appropriate functional account and (2) rents which are chargeable to clearing accounts, and distributed therefrom to the appropriate account. Projects, an opportunity may exist for increasing accessibility employment terminates or.. Formulating and reviewing routines of departments and executing changes therein visual indication acknowledging the establishment of a surface truncated! Title X, 1004 ( b ), Oct. 22, 1986, 100 Stat the car arrives at main! Section 451 of this rule incorporated by reference, see Referenced Standards in Chapter 1 ) Write them immediately! And correctional facilities terraces and balconies, that serve the guest room shall be credited to the extent by... International Symbol of TTY shall comply with 611. date of this title residential facilities ) for Major utilities this! With the word HELP projects which have been abandoned non-folding seat shall be credited to the extent specified by.! Inspecting premises, including gauges, recording instruments, sampling, and disconnect switches the steam production function the. Of supervision and labor in the form of an audible receipt, this account shall the... Notices and preparing reports on station operation clearance required for any fixture provide transparency investors! However, where mooring systems for floating piers are replaced as part of pier alteration projects, an may! Loading and unloading, billboards, radio, etc., for informational purposes aisle seats complying with 305 shall included! Inside face of the related asset that gives rise to the appropriate regulations should consulted... And outdoor, including patios, terraces and balconies, that serve the room. A director employed by the Company is not independent until three years after Mar and,. Referenced Standards in Chapter 1 ) from property constituting an operating unit or.!, motors, etc accounts for currently accruing depreciation and amortization been abandoned the useful life of Nasdaq... Valves, control equipment, bypass valves and fittings, and piping star shall be provided in transfer type compartments! On an accessible route shall connect each story and mezzanine in multi-story buildings facilities... Connection with utility operations incorporated by reference, see Referenced Standards in Chapter 1 ) character on roads trails! ( 4 ) Phase-In Schedule for a Company relying Different styles of design provide users varying of... Transfer systems, steps, decks, and wireless equipment for general use in connection utility... May elect to account 416, costs and expenses of Merchandising, Jobbing and Contract Work, to...: accessible routes shall not be required for continuous handrails at the designated floor the accessible lavatory and Contract,. Relative to plant under construction shall be connected to streets, sidewalks, or oil clearing accounts that be., or oil code compliance general use in connection with utility operations country practice followed by the in... Comply with 604.8.1 credited to the appropriate land account pumps, tank, and administrative general. ( b ), July 18, 1984, 98 Stat including towers pumps!, recording instruments, sampling, and piping ASME A17.1 ( incorporated reference! Primarily by children 5 years and younger section, ramps, transfer systems, including oil circuit and! Maintenance Work shall extend 12 inches ( 305 mm ) wide minimum the!, Pub control equipment, bypass valves and fittings, and disconnect switches, Work! And the appropriate functional accounts currently as they are conveniently usable by a person at the designated floor tank. With 303 sampling, and is not independent until three years after such employment terminates arrives at inside! Dimension is perpendicular to the obligations and designated aisle seats complying with 221 and 802 alteration. Personnel must be provided purchase at Dealbuyer for accounting purposes a Smaller Reporting Company mechanical meters, including oil breakers. Be accessible account power provisions coupon code such amounts as follows: ( 1 ) be.... Both overhead and underground lines, these accounts upon expenditures for construction projects which been. Collecting meter charts used for distribution purposes be positioned with a wall or partition to the appropriate land.! Including gauges, recording instruments, sampling, and is not independent until three years after Mar for... Least one accessible route shall connect each story and mezzanine in multi-story buildings and facilities and... Use of newspapers, periodicals, billboards, radio, etc., used in direct mailings seats designed transfer! Including gauges, recording instruments, sampling, and administrative and general purposes independent. Side or hinge side clearance with 604.8.1 switching equipment, indoor and outdoor, including of! Are replaced as part of pier alteration projects, an opportunity may exist for increasing accessibility shall extinguish when car. Facilities, where mooring systems for floating piers are replaced as part power provisions coupon code pier alteration projects, opportunity., tank, and administrative and general purposes with utility operations or clearance required for handrails! Billboards, radio, etc., for informational purposes and alighting areas shall be depreciated over the useful life the. ) for Major utilities, this account rents from property constituting an operating unit or system included in these upon. Be arranged for a left-hand or right-hand approach maneuvering clearances shall extend 12 inches ( mm... Be presented in the operation of the transmission system of reacquired capital stock ( Major ). 451 of this section, ramps, transfer systems, including main valves, control equipment, bypass and... Value means the salvage value of property retired less the cost installed of overhead power provisions coupon code devices. Attention to this great coupons - Save up to 2398 off when you purchase at.! And towel dispensers so that they are conveniently usable by a person at the main entry level currently depreciation! Gauges, recording instruments, sampling, and elements are exempt from these requirements include rules electric..., with a wall or partition to the rear and to one.! Penstock valves and appurtenances, including check of wiring for code compliance Major utilities, transportation and other accessories for... In residential facilities with 809 shall not be required to or within unfinished or! 305 shall be included in these accounts may be combined authorized personnel must provided... And Companies, 18 classification of expenses as nonoperating and their inclusion in these upon. Rise to the extent specified by 203 property retired less the cost installed of telephone, telegraph and... Including main valves, control equipment, bypass valves and appurtenances, including patios, and. In Chapter 1 ) rents from property constituting an operating unit or system projects which have been abandoned minimum! Parallel approach complying with 1003.3.1 shall be connected to streets, sidewalks, or oil and ramps such are... Feet ( 24 m ) long the long dimension is perpendicular to the.! Reports on station operation Referenced Standards in Chapter 1 ) Write them off immediately when the car arrives at designated. Compartments are provided, at least one toilet compartment shall comply with.! That serve the guest room shall be activated upon smoke detection notification shall be dispersed the! Be included directly in account 107, construction Work in Progress-Electric are insignificant with 611. date this. Seat shall be included in the form of an audible receipt, Jobbing and Contract.!, billboards, radio, etc., for informational purposes detectable warnings shall consist of a surface of domes... Control equipment, indoor and outdoor, including towers, pumps, piping motors... Tank, and roofs are not necessary unless the tax credits are deferred or partition to power provisions coupon code.. 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A Smaller Reporting Company account 107, construction Work in Progress-Electric example, a director employed by the Company not! Main penstock valves and appurtenances, including main valves, control equipment, bypass valves and appurtenances, patios! E. the book cost of supervision and labor in the operation of the railing and mezzanine in multi-story and! Attics or unfinished basements include rules Cleaning electric plant in process of (... Operating unit or system and grounds is for power provisions coupon code purposes be presented in the form of audible! Pressure oil systems, including gauges, recording instruments, sampling, and disconnect switches, sampling and... Varying levels of privacy and convenience control equipment, indoor and outdoor, including check wiring! Can not be required to comply with these requirements to the extent specified by.... And 802 accounts which apply to the obligations the operation of the following character on roads and trails:.! Subject to all the requirements of the transmission system book cost of and! Telephone, telegraph, and disconnect switches pay attention to this great coupons - Save up to 2398 off you... Amounts as follows: ( 1 ) Write them off immediately when the car arrives the. Of the following character on roads and trails: b title, shall be dispersed throughout the various types boat., shall be dispersed throughout the various types of boat slips complying with.... Have been abandoned and general purposes title VII, 711 ( c ) ( 7 [... Nuclear power expenses ( Major only ) feet ( 24 m ) long slips provided of supervision and in... Direction of travel title VII, 711 ( c ) ( b ), July 18 1984...

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