Second Filing of Revisions - NSPI Accounting Policy and Procedures Manual 9/15/2010
N-6.pdf · PDF · 4.7 MB · 86 pages
AI overviewWhat this document contains
This document is an exhibit filed in a regulatory matter before the Nova Scotia Utility and Review Board (UARB), containing sections of Nova Scotia Power Inc.'s (NSPI) updated Accounting Policy and Procedures Manual, incorporating changes to align with US GAAP effective January 1, 2011. Topics covered include rate base definitions, fuel adjustment mechanisms, regulated return on equity, cost allocation policies, materiality, foreign currency translation, revenue recognition, OM&G expenses, capitalization of costs, and various accounting procedures and policies.
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Filed in: M03154 — P-111.6 - Nova Scotia Power Inc. - Approval of NSPI's Amended Accounting Policy and Procedures Manual. (US GAAP)Conversion to US Generally Accepted Accounting Principles for financial reporting purposes.