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What changes should be made to insure meeting the completion deadline? With the change in this activity’s duration, it will lie on the critical path and the project duration will increase. Unfortunately, most project cost control and scheduling systems do not provide many aids for such updating. What is required is a means of identifying discrepancies, diagnosing the cause, forecasting the effect, and propagating this effect to all related activities. While these steps can be undertaken manually, computers aids to support interactive updating or even automatic updating would be helpful.
This account shall include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and shall be kept or supported in such manner as to disclose the amount of each class of prepayment. Operating, maintenance and depreciation expenses and ad valorem taxes on utility-owned transportation equipment used to transport fuel construction bookkeeping from the point of acquisition to the unloading point. This account shall include the amount of cash and book cost of investments which have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other purposes not provided for elsewhere. A separate account with appropriate title, shall be kept for each fund.
The records in support of each subaccount shall be maintained so as to show an appropriate classification of the property. C. Debit amounts recorded in this account related to plant and land acquisition may be amortized to account 425, Miscellaneous Amortization, over a period not longer than the estimated remaining life of the properties to which such amounts relate. Amounts related to the acquisition of land only may be amortized to account 425 over a period of not more than 15 years. Should a utility wish to account for debit amounts in this account in any other manner, it shall petition the Commission for authority to do so.
Subsequent changes in classification shall be made as necessary when the megawatt-hours for each of the three immediately preceding years shall exceed the upper limit, or be less than the lower limit of the classification previously applicable to the utility. Means the accumulated net income of the utility less distribution to stockholders and transfers to other capital accounts. 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. As applied to electric plant, means property which has been removed, sold, abandoned, destroyed, or which for any cause has been withdrawn from service. Means the electric plant of a licensee which is not a part of the project property subject to a license issued by the Commission.
A. The cost of maintenance chargeable to the various operating expense and clearing accounts includes labor, materials, overheads and other expenses incurred in maintenance work. A list of work operations applicable generally to utility plant is included hereunder. Other work operations applicable to specific classes of plant are listed in functional maintenance expense accounts. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of energy storage equipment includible in Account 351, Energy Storage Equipment—Transmission, which are not specifically provided for or are readily assignable to other transmission maintenance expense accounts. This account shall include the cost of labor, materials used and expenses incurred in the operation of energy storage equipment includible in Account 351, Energy Storage Equipment—Transmission, which are not specifically provided for or are readily assignable to other transmission operation expense accounts.
Using direct costs requires strict management of inventory valuation when inventory is purchased at different dollar amounts. For example, the cost of an essential component of an item being manufactured may change over time. As the item is being manufactured, the component piece’s price must be directly traced to the item. Direct costs do not need to be fixed in nature, as their unit cost may change over time or depending on the quantity being utilized.
The chart of accounts for a construction company is used to organize financial transactions in order to build financial statements. A chart of accounts is a listing of all the financial accounts in a company’s general ledger . They are grouped into categories that correspond to the structure of construction company’s financial statements. These GL accounts are used to categorize every financial transaction a company makes. Organization is key when it comes to recording financial transactions and creating financial statements. A chart of accounts provides the structure to organize a construction company’s financial transactions.