The present Regulation is made under the Gas Distribution Act. In particular, the Regulation lays down detailed provisions relating to the accounting for gas. In this connexion, section 2 establishes that every gas distributor shall keep separate accounting records in New Brunswick in a manner consistent with generally accepted accounting principles; b) keep its accounts in the manner set out in the Appendix to this Regulation entitled Uniform System of Accounts for Gas Distributors, and c) keep