Natural gas companies belong to public institutions, and the distribution work is arranged by units. Specifically, natural gas companies belong to urban public utilities (municipal infrastructure industry). Gas companies generally belong to state-owned enterprises, and institutions once called enterprise management are managed by the government's public utilities bureau.
Gas producers belong to chemical industry and industrial enterprises; Applicable to the accounting treatment of industrial enterprises. The supply and management of gas belongs to public utilities and service industries. Accounting treatment applicable to commercial enterprises; After the implementation of the new Accounting Standards for Business Enterprises, the Accounting System for Business Enterprises will be uniformly implemented.
Natural gas infrastructure
Infrastructure refers to facilities that provide * * * equal conditions and public * * * services for direct production departments and people's lives. Infrastructure mainly includes transportation, airports, ports, bridges, communications, water conservancy and urban water supply, drainage and gas supply, power supply facilities and fixed assets needed to provide intangible products or services for science, education, culture and health departments.
It is the same material basis for the production, operation, work and life of all enterprises, units and residents, the guarantee for the normal operation of major urban facilities, and an important condition for material production and labor reproduction.