HF DOCUMENTS DEPT. UC-NRLF 175 GIFT OF DOCUMENT* OFPT UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC LIGHT AND POWER COMPANIES AS PRESCR1H I' " THE PUBLIC SERVICE COMMISSION OF WASHINGTON FIRST ISSl 1 EFFECTIVE JANUARY i 191 UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC LIGHT AND POWER COMPANIES AS PRESCRIBED BY THE PUBLIC SERVICE COMMISSION OF WASHINGTON M FIRST ISSUE EFFECTIVE JANUARY 1, 1913 OLYMPIA 1913 INTRODUCTION. This uniform classification of accounts was formulated and prescribed in accordance with Section 78 of The Public Service Commission law of the State of Washington, which contains the following language : "The commission may, in its discretion, for the pur- pose of enabling it to better carry out the provisions of this act, prescribe the period of time within which all public service companies subject to the provision of this act shall have, as near as may be, a uniform system of accounts, and the manner in which the accounts shall be kept/' "The commission may, in its discretion, prescribe the forms of any and all accounts, records and memoranda to be kept by the public service companies, including the accounts, records and memoranda of the movement of traffic, sales of its product, the receipts and expenditures of money." Realizing that the Interstate Commerce Commission has pre- eminent jurisdiction over interstate rail and water carriers, and over telephone and telegraph companies which handle interstate business, and as that body has prescribed a standard classification of accounts for utilities coming under its jurisdiction, we do not see the necessity of adopting any system of accounts for such utilities, other than those prescribed by the Interstate Commerce Commission. While these classifications, if altered somewhat, might better coincide with local conditions, yet at the same time it is not thought desirable to formulate any system of accounts which do now, or will in the future, conflict with those prescribed by Federal authorities. Consequently, the classifications as pre- pared by us cover only the following utilities : Light and Power Companies, Water Companies, Gas Companies, Irrigation Companies. In formulating this system of accounts it was not the inten- tion that the same should be considered as a mere exercise of authority, or that they should impose any unreasonable or undue burden upon the utilities themselves. A system was sought which [3] 274640 would not on] y .'urrMsh the commission and the public with the desired information, but which would also meet with the approval of the utilities within the state. These questions are of equal importance. For this reason it was deemed advisable to invite the assistance of the utilities, and this course was productive of the most satisfactory results. The local associations maintained by the utilities appointed committees to confer with the commission, and the aid of these committees was of great value. A system of accounting is too often confused with a mere scheme of book- keeping. The latter affects only the clerical force of the accounting department ; the former is of equal importance to all departments ; so in preparing this classification, officials in charge of many dif- ferent departments were consulted, in order to learn how the pro- posed classification would affect their daily work. This course led to the formulation of an accounting system which is technically correct, and at the same time entirely practicable. While it is almost impossible to prepare a classification of this nature and not infringe upon similar classifications drawn by other regulatory bodies, and while we are frank to admit that we found such classifications of great value, and were guided by them to a certain extent, yet it was our idea to prepare a classification which would fill the needs of local utilities, regardless of what had been done in other states. It was our intention to formulate a system of accounts which could be easily adopted by the utilities, and be readily comprehended by all concerned, and at the same time per- mit of flexibility without distorting the desired facts. It was here that the assistance of the utilities was of the utmost importance. Officials of both large and small companies volunteered informa- tion as to the manner in which their accounts are kept at the present time, so that the probable affect upon existing conditions was readily noted. This course permitted us to prepare an adapt- able classification, as well as a practical one. We wish to extend our thanks to the utilities, the municipal and state officials, and to many other interested parties, for their valuable assistance in preparing this classification of accounts. THE PUBLIC SERVICE COMMISSION OF WASHINGTON, GEORGE A. LEE, Chairman, HARRY E. WILSON, Member, JESSE S. JONES, Member. December 15, 1912. [4] GENERAL INSTRUCTIONS. For convenience in handling this system of accounts, the electric light and power companies within the state are divided into three classes, as follows: Class A. Companies having a gross annual operating revenue or $100,000 or more. Class B. Companies having a gross annual operating revenue of less than $100,000 and more than $25,000. Class C. Companies having a gross annual operating revenue of $25,000 or less. To each class is assigned a system of accounts, which repre- sents the minimum number of accounts which each company of that class shall carry. Any company may use the accounting system prescribed for companies of the next higher class, and may subdivide any account into such subdivisions as are necessary to its operations. This classification was first prepared for Class A companies, the definitions being drawn with the idea of consolidation. The Class A accounts were then condensed for use of Class B and Class C companies, these condensed classifications being inserted directly after the Class A classification. It will be noted that the consolidation of accounts does not in any manner affect the defini- tions of accounts. The printed text provides a definition for each of the maximum number of accounts to be used by Class A com- panies. And as these accounts are consolidated for use of Class B and Class C companies all of the items mentioned in the definitions of the several accounts will be charged or credited to the consoli- dated account. It is not incumbent upon the utilities to divide the Capital Account as of December 31, 1912, among the different Capital Accounts as prescribed by this classification. Utilities may have this privilege, however, if they desire to make such a division. It is presumed that all utilities will have some segregaton of their Plant Account, and this segregation should not be lost sight of, as it is at all times desirable to know what constitutes the property carried under the head of "Property and Plant." In case, there- [5 ] fore, that the different Plant Accounts are transferred into the account "Fixed Capital as of December 31, 1912", the journal entry recording the transfer should show this division clearly. In case a company operates in more than one municipality, or serves territory lying outside of the corporate limits of the same, separate and distinct accounts shall be kept for each municipality, in so far as is practicable. The territory lying outside of the corporate limits of municipalities shall be divided into convenient districts, and separate accounts shall be kept for such districts. [6] Classification of Construction and Equipment Accounts for Electric Light and Power Companies Classification of Construction and Equipment Accounts for Electric Light and Power Companies Class A Companies A. INTANGIBLE CAPITAL. No. 1. Organization. No. 2. Franchises. No. 3. Water Rights. No. 4. Other Intangible Capital. B. TANGIBLE CAPITAL. I. Lands Used in Operation of Property. No. 5. Hydraulic Power Plant Land. No. 6. Steam Power Plant Land. No. 7. Transmission System Land. No. 8. Sub-station, Transformer Station and Switching Station Land. No. 9. Storage Battery Land. No. 10. Stores Department Land. No. 11. Utility Equipment Land. No. 12. General Office Land. No. 13. Land Devoted to Other Operations. II. Buildings, Fixtures and Grounds Used in Operation of Property. No. 14. Hydraulic Power Plant Buildings, Fixtures and Grounds. No. 15. Steam Power Plant Buildings, Fixtures and Grounds. No. 16. Transmission, Transformation and Switching Buildings, Fixtures and Grounds. No. 17. Storage Battery Buildings, Fixtures and Grounds. No. 18. Stores Department Buildings, Fixtures and Grounds. No. 19. Utility Equipment Buildings, Fixtures and Grounds. No. 20. General Office Buildings, Fixtures and Grounds. No. 21. Other Buildings, Fixtures and Grounds Devoted to Operation. III. Equipment. No. 22. Hydraulic Power Works. No. 23. Hydraulic Power Plant Equipment. No. 24- Boiler Plant Equipment. No. 25. Steam Power Generating Plant Equipment. No. 26. Transmission System Equipment Overhead. No. 27. Transmission System Equipment Underground. No. 28. Sub-station, Transformer Station and Switching Station Equipment. No. 29. Storage Battery Equipment. No. 30. Distribution System Equipment Overhead. No. 31. Distribution System Equipment Underground. No. 32. Line Transformers. No. 33. Meters. No. 34. Commercial Lamps and Lamp Equipment. No. 35. Municipal Lamps and Lamp Equipment. No. 36. Telephone Lines and Equipment. No. 37. Stores Department Equipment. No. 38. Utility Equipment. No. 39. Miscellaneous Equipment. No. 40. Furniture and Office Appliances. IV. General Expenditures. No. 41. Engineering and Superintendence. No. 42. Law Expense. No. 43. Injuries and Damages. No. 44. Taxes. No. 45. Interest. No. 46. Discount on Securities. No. 47. Miscellaneous Expenditures. No. 48. Cost of Plant Purchased. (In lieu of Plant Constructed.) [10 ] TEXT OF CLASSIFICATION OF CONSTRUCTION AND EQUIPMENT ACCOUNTS. Note. The following classification relates to plant accounts to be opened on and after January 1, 1913. When property charged to these accounts is replaced or abandoned on account of deterioration, obsolescence or casualties, the account affected shall be credited with the actual cost of such property, making a corresponding charge to Replacement Reserve. Note. When property installed prior to January 1, 1913, is replaced or abandoned on account of deteriora- tion, obsolescence or casualties, the original cost, or if such is not available, the estimated original cost, shall be credited to "Fixed Capital as of December 31, 1912." (See page 107.) Fixed Capital Defined. By the Fixed Capital of a corpora- tion is meant the property both tangible and intangible, which is devoted to the accomplishment of the principal purposes of its business and which has an expectation of life in service of more than one year from date of installation in service (exception being made in the case of hand tools and other small portable tools that may be lost or stolen). The Cost of all properties acquired or held, not for use in present operations should be charged to the appropriate Invest- ment account. Cost of Fixed Capital. -The term "Cost" as used in the texts for fixed capital accounts means the Original cost to the corpora- tion. It includes not only the costs of labor, materials and supplies directly employed or consumed in the construction and installation of property classed as fixed capital, but also the cost of preliminary plans and surveys and such portion of the expenses for engineer- ing and plant supervision and general expenses as may be charge- able to the fixed capital accounts under an equitable plan for the apportionment of such expense. tii] A. INTANGIBLE CAPITAL. No. 1. Organization. Charge to this account all fees paid to governments for the privilege of incorporation and all fees and other expenditures incident to organizing the electric utility. This includes the cost of preparing and distributing prospectuses, cost of soliciting sub- scriptions for securities, cash fees paid to promoters, and the cost of their services in organizing- the enterprise ; attorneys' fees, cost of preparing and issuing certificates of stock, and cost of procuring certificates of convenience and necessity, and other similar expenses. Expenses incident to an increase of the capital stock, and the negotiation and sale of stock thereunder, and expenses of pre- paring and filing certificates of amendment to the articles of incor- portation, shall be charged to this account. Discount on bonds or capital stock shall not be charged to this account, but shall be charged to the account Discount on Securities. No. 2. Franchises. Charge to this account the actual amount paid to the State, or to a political subdivision thereof, in consideration for any fran- chise deemed necessary to the conduct of the electric ultility serv- ice. Expenses in procuring franchises covering additional terri- tory, to be operated as a part of the existing system, may be charged to this account. If any such franchise is acquired by pur- chase, the charge to this account, in respect thereof, shall not ex- ceed the amount so actually paid therefor by the electric utility to its assignors. If any franchise has a life of not more than one year after the day when it is placed in service, or in effect, it shall not be charged to this account, but to Operating Expense Account 101 Miscellaneous General Expense. No. 3. Water Rights. Charge to this account the cost of all water rights having a life of more than one year from the day when they are placed in service in the operations of the utility. Such rights include the right to take water, and also the rights of flowage and submersion. Mere licenses revocable at the [12] will of the grantor or upon notice of one year or less should not be charged to this account, but to Operating Expense Account 101. Miscellaneous General Expense. No. 4. Other Intangible Capital. Charge to this account the cost of all other intangible property not included in the foregoing accounts, including patent rights, royalties and licenses having a life of more than one year. B. TANGIBLE CAPITAL. I. Lands Used in Operation of Property. Accounts shall be opened as indicated below, to which shall be charged the cost of all land used and useful in the operation of the electric utility, whose term of enjoyment is over one year from the grant thereof. The cost of land shall include the purchase price, the cost of registration of title, cost of examination of title, surveyors' and notaries' fees, purchasing agents' commissions, the fees and taxes accrued to date of transfer of title, and all liens upon title acquired ; also the cost of obtaining consents and pay- ments for abutting property damages, and all legal and other expenses in connection with condemnation proceedings. The cost of any buildings, fixtures and improvements made to the land purchased, must not be charged to these accounts. If at the time of acquisition of any interest in land it extends to buildings, or other improvements thereon, which improvements are devoted by the electric utility to its electric service, and the contract of acquisi- tion does not determine the price of such buildings or improve- ments, the estimated cost of such buildings or improvements shall be charged to the appropriate Buildings, Fixtures and Grounds Account, and excluded from the Land Account. If such improve- ments are not devoted to electrical operations, but are held as investment, the estimated cost of such improvements shall be charged to an appropriate Investment Account. No. 5. Hydraulic Power Plant Land. Charge to this account the cost of all land as above defined occupied by water power generating plants, together with all land used and useful in connection with the water power works. [13] No. 6. Steam Power Plant Land. Charge to this account the cost of all land as above defined occupied by steam power generating plants, together with all land used and useful in connection therewith. No. 7. Transmission System Land. Charge to this account the cost of all land as above defined used and useful in connection with the transmission or distribution systems. No. 8. Substation, Transformer Station and Switching Station Land. Charge to this account the cost of all land as above defined occupied by sub-stations, transformer stations and switching stations. No. 9. Storage Battery Land. Charge to this account the cost of all land as above defined occupied by storage battery buildings. No. 10. Stores Department Land. Charge to this account the cost of all land as above defined occupied by storage buildings and structures or used as storage yards. No. 11. Utility Equipment Land. Charge to this account the cost of all land as above defined occupied exclusively by barns, stables, and automobile, vehicle and other utility equipment storage structures. No. 12. General Office Land. Charge to this account the cost of all land as above defined occupied by general and branch office buildings of the electric utility. No. 13. Land Devoted to Other Operations. Charge to this account the cost of all land as above defined not included in the preceding accounts. [14 ] II. Buildings, Fixtures and Grounds Used in Operation of Property.* *This account should not include the cost of land or real estate. The word "grounds" signifies improvements to land, such as fences, walks, parking, etc. Accounts shall be opened as indicated below to which shall be charged the cost of all buildings, structures and improvements on the land used and useful in the generation, distribution and sale of electric energy and all operations incidental thereto. Such buildings, structures and improvements include hydraulic structures, steam structures, power plant buildings, gen- eral office buildings, coal and other fuel sheds and other storage buildings and structures, barns, stables and all fixtures attached to such buildings and a permanent part thereof, together with fences, walks, drives, grading and improvement of grounds. Machinery foundations and settings if designed as a part of the permanent construction of the building and independent of their use in connection with any particular unit of equipment, shall be charged to the appropriate Buildings, Fixtures and Grounds Account. If, however, such foundations and settings are prepared especially for certain units of equipment and designed to last no longer than such unit, their cost will be charged to the appropriate Equipment Account. No. 14. Hydraulic Power Plant Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted to the generation of electric energy by water power, including buildings and structures of the hydraulic works and generating stations and all buildings and structures incidental thereto, together with permanent foundations for machinery and apparatus, appurtenant walks, fences, drives, tramways and all fixtures permanently attached thereto and a part thereof. Charge also to this account the cost of dwellings for employes engaged in water power generation. No. 15. Steam Power Plant Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted to the generation of steam, and to the generation [15] of electric energy by steam power, including boiler plant and steam power generating plant buildings and structures and all buildings and structures incidental thereto, together with perma- nent foundations for machinery and apparatus, appurtenant walks, fences, drives, tramways and all fixtures permanently attached thereto and a part thereof. Charge also to this account the cost of dwellings for employes engaged in steam power generation. No. 16. Transmission, Transformation and Switching Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted to sub-station, transformer and switching station uses, including permanent foundations and settings for machinery and apparatus, appurtenant walks, fences, drives, and all fixtures permanently attached to such structures and made a part thereof. Charge also to this account the cost of dwellings for employes engaged in transmission and transformation work. No. 17. Storage Battery Buildings, Fixtures and Grounds, Charge to this account the cost of all buildings, fixtures and grounds devoted to storage battery purposes, including permanent foundations and settings, appurtenant walks, fences, drives, and all fixtures permanently attached to such structures and made a part thereof. No. 18. Stores Department Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted to stores purposes, appurtenant walks, fences, drives, and all fixtures permanently attached to such structures and made a part thereof. No. 19. Utility Equipment Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted exclusively to stable, barn, garage or other utility equipment purposes, appurtenant walks, fences, drives, and all fixtures permanently attached to such structures and made a part thereof. [16] No. 20. General Office Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted to general and branch office purposes, appurte- nant walks, fences, drives, and all fixtures permanently attached to such structures and made a part thereof. No. 21. Other Buildings, Fixtures and Grounds Devoted to Operation. Charge to this account the cost of all buildings, fixtures and grounds devoted to operation not included in any of the preceding departmental Buildings, Fixtures and Grounds Accounts. III. Equipment. No. 22. Hydraulic Power Works. Charge to this account the cost of all dams, intakes, flumes, canals, reservoirs, forebays and penstocks devoted to the delivery of water to water wheels or turbines for the production of hydraulic power. Charge also to this account the cost of waste ways and tail- races from the outlet of the draft tubes to the point of final dis- charge, including the cost of all gates, valves and other accessories. No. 23. Hydraulic Power Plant Equipment. Charge to this account the cost of all water wheels, turbines and their accessories devoted to the generation of electric energy, including special foundations for same and all equipment of the hydraulic power plant between the penstocks and the tail-races. This includes water wheels and housings, needle valves, nozzles, deflecting hoods, relief valves, pumps for governors, oiling sys- tems, belts, pulleys, shafting, etc. Charge also to this account the cost of all electric generating apparatus driven by hydraulic power, motor generator exciter sets, motors driving auxiliary apparatus, etc., including the spe- cially provided foundations and settings of such apparatus. Charge also to this account the cost of station wiring, bus bars, switchboards and switching apparatus, meters and their accessories, static relief apparatus inside the station, and trans- formers wl*en installed in connection with the transmission system or used for distributing power to auxiliary apparatus or for station lighting. No. 24. Boiler Plant Equipment. Charge to this account the cost of all equipment devoted to the generation of steam. This includes boilers, their foundations and settings, boiler fittings, metal stacks and breechings, mechani- cal stokers, feed pumps, water feed piping, injectors, economizers, feed water heaters, super-heaters, valves, steam piping from the boilers to the engine throttle valves, boiler water purification equipment, cranes, coal and ash conveyors, crushers, steam traps, and similar auxiliary equipment in the boiler plant. No. 25. Steam Power Generating Plant Equipment. Charge to this account the cost of all steam engines and turbines devoted to the production of electric energy, and their accessories, such as condensers, exhaust steam piping, air and circulating pumps and lubricating systems. Charge also to this account the cost of all electric generating apparatus driven by steam power, motor generator exciter sets, motors driving auxiliary apparatus, etc., including the specially provided foundations and settings of such apparatus. Charge also to this account all accessory and auxiliary equip- ment in the steam power generating station, such as belts, pulleys, shafting, and other transmission equipment, station wiring, bus bars, switchboards and switching apparatus, meters and their accessories, static relief apparatus inside the station, and trans- formers when installed in connection with the transmission system or used for distributing power to auxiliary apparatus or for station lighting. No. 26. Transmission System Equipment Overhead. Charge to this account the cost of overhead transmission sys- tem equipment, including all poles, towers, crossarms, insulator pins, braces, brackets, guys and other pole and tower supports, and all insulators, cables, wires and static relief apparatus outside of stations and sub-stations, constituting the overhead transmis- sion system between the point of generation, transformation or purchase and the point where it is lowered in voltage or changed as to kind or frequency for the purpose of commercial distribution. [18 ] No. 27. Transmission System Equipment Underground. Charge to this account the cost of underground transmission system equipment, including conduits, manholes, sewer connec- tions, sewer traps, and their accessories, cables, and static relief apparatus outside of stations and sub-stations, constituting the underground transmission system between the point of generation, transformation or purchase and the point where it is lowered in voltage or changed as to kind or frequency for the purpose of commercial distribution. No. 28. Sub-station, Transformer Station and Switching Station Equipment. Charge to this account the cost of all substation, transformer station and switching station equipment and apparatus, including transformers, motor generators, rotary converters, boosters, switchboards, cables, etc. No. 29. Storage Battery Equipment. Charge to this account the cost of all storage batteries and their equipment (except small batteries used for operating power station and sub-station equipment), including switchboards and in- struments, boosters, regulating apparatus, hydrogen generators, cell fillers, etc. No. 30. Distribution System Equipment Overhead. Charge to this account the cost of overhead distribution sys- tem equipment, including all poles, towers, crossarms, insulator pins, braces, brackets, guys and other pole and tower supports, and all insulators, cables, wires, and static relief apparatus out- side of stations and sub-stations, constituting the overhead distri- bution system between the central station, sub-station or trans- former station and the consumers' premises. Utilities desiring to include the cost of the first installation of service wires in operating expense should charge the same to Operating Expense Account 68 Services. Note. Utilities desiring to keep separate the costs of Commercial and Municipal overhead distribution system equipment may sub-divide this account for that purpose. [ 19 ] No. 31. Distribution System Equipment Underground. Charge to this account the cost of underground distribution system equipment, including conduits, manholes, sewer connect- ions, sewer traps, cables and their accessories, Edison tubes, junc- tion boxes and other equipment constituting the underground dis- tribution system between the central station, sub-station or trans- former station switchboard and the consumers' premises. Utilities desiring to include the first cost of installing under- ground service wires in operating expense should charge that portion of the underground service between the first junction box, or main line switch, and the consumers' premises, to Operating Expense Account 68 Services. Note. Utilities desiring to keep separate the costs of Commercial and Municipal underground distribution system equipment may sub-divide this account for that purpose. No. 32. Line Transformers. Charge to this account the cost of all distribution line trans- formers, whether on poles, in transformer vaults, or on the premises of the consumer. Utilities desiring to include the first cost of installing line transformers in operating expense should charge the same to Operating Expense Account 67 Line Transformers. No. 33. Meters. Charge to this account the cost of all meters used for deter- mining the amount of energy delivered to consumers. Utilities desiring to charge the first cost of setting meters to operating expense should charge the same to Operating Expense Account 69 Meters. No. 34. Commercial Lamps and Lamp Equipment. Charge to this account the cost of all arc lamps and glower lamps devoted to commercial lighting, as well as all lamp fixtures and equipment used in connection with same, such as posts, mast arms, hangers, ropes, wires, sockets, globes, and goose necks. Utilities desiring to charge all or any portion of first cost of installing incandescent lamps to operating expense should charge [20] the same to Operating Expense Accounts 81 Commercial Arc Lamps, and 82 Commercial Incandescent Lamps. No. 35. Municipal Lamps and Lamp Equipment. Charge to this account the cost of all arc lamps and glower lamps devoted to municipal lighting, together with all fixtures and equipment used in connection with same; such as posts, mast arms, hangers, ropes, pulleys, sockets, globes, goose necks, etc. Utilities desiring to charge all or any portion of the first cost of installing municipal lamps to operating expense should use Operating Expense Accounts 84 Municipal Arc Lamps, and 85 Municipal Incandescent Lamps. No. 36. Telephone Lines and Equipment. Charge to this account the cost of all telephone lines and their equipment, including telephone switchboards, instruments, poles, crossarms, insulators, wire, etc. No. 37. Stores Department Equipment. Charge to this account the cost of all equipment of the Stores Department, including loading and unloading machinery, derricks, cranes, hoists, and conveying apparatus. No. 38. Utility Equipment. Charge to this account the cost of all utility equipment, including wagons, drays, trucks, harness, horses, automobiles, bicycles, motorcycles, etc., where it is the practice of the utility to charge such items to Capital Account. No. 39. Miscellaneous Equipment. Charge to this account all equipment not included in any of the preceding accounts, including shop and work tools, laboratory tools and instruments, work tools and instruments, and other miscellaneous equipment. Small hand tools, because of their liability to loss and theft and their rapid consumption, should be charged to Operating Expenses. [21] No. 40. Furniture and Office Appliances. Charge to this account the cost of all furniture, furnishings and appliances in offices, power stations, sub-stations, boarding houses, employes' dwellings, etc. IV. General Expenditures. No. 41. Engineering and Superintendence. Charge to this account the salaries and expenses of engineers, draftsmen and superintendents on preliminary and construction work, when such disbursements cannot be charged to other specific Capital Accounts. No. 42. Law Expense. Charge to this account all law expenses incurred during the period of construction. This includes salaries and expenses of counsel and attorneys, their clerks and assistants, etc. ; charge also with the cost of law books, printing briefs, legal forms, testimony reports, fees and retainers of counsel and attorneys, court costs, notarial and witness fees, expenses of taking depositions, and general law and court expenses during construction ; expenses of arbitrators of disputed points will also be charged to this account. When any of the expenditures above enumerated can be charged directly to the account for which they were incurred they shall be so charged. No. 43. Injuries and Damages. Charge to this account all expenditures on account of damage to or destruction of property other than that owned by the utility attributable to construction ; and all expenses incident to the injury or death of employes or other persons for which injury or death the utility is held liable or for which allowances are made. This includes such items of expense as judgments and court costs, pro- portion of salaries and expenses or fees of physicians and sur- geons, expenses for nurses, hospitals and undertakers, medical and surgical supplies, contributions to hospitals during the period of construction, transportation of injured persons, wages and salaries paid to employes while disabled, salaries and expenses of the utility's claim agents, adjusters and other assistants, and the compensation of counsel or attorneys engaged in the defense and settlement of damage suits. [22 ] No. 44. Taxes. Charge to this account all taxes and assessments levied and paid on property belonging to the electric utility while under con- struction and before the plant has begun operations, except special assessments of street and other improvements, such as grading, curbing, paving, sidewalks, sewer, etc., which shall be charged to the account to which the property benefited has been charged. No. 45. Interest. Charge to this account all interest on loans obtained and on notes issued for money borrowed for construction purposes and on overdue payments to contractors or other creditors ; also exchange on drafts. Charge also to this account all interest paid or accrued during construction on bonds and other securities. Credit to this account all interest received on moneys acquired for purposes of construction. No. 46. Discount on Securities. To this account may be charged the discount on bonds and capital stock sold or issued. Special sub-accounts may be kept for each class of securities. No. 47. Miscellaneous Expenditures. Charge to this account the salaries and expenses of executive and general officers of the plant under construction, clerks in gen- eral offices engaged on construction accounts or work, rents, re- pairs and expenses of offices when rented for construction pur- poses, insurance during construction, and all other capital expendi- tures not chargeable to any of the preceding Capital Accounts. No. 48. Cost of Plant Purchased. (In lieu of Plant Constructed.) Charge to this account the cost of the electric plants purchased. [23] CO H O o O w % w ill o w J M hH O ^ < H to H o o S H <3 O o fa C/3 CO Td c J3 1 fcJD C i CO -a c o3 d d OS . -*-> a -o co -o c , CLASS A. Organization. Franchises. Water Rights. Other Intangible Capital CAPITAL, tion of Property. Hydraulic Power Plant Steam Power Plant Lan Transmission System La Sub-station, Transforme] -d J ^ CL> S PQ cu bjo o3 u O CO * W J-i r-l CQ CO TH a S, o ^6 2^ 00 Ci V s~^> v y . s- * < - .c S ^ ^ <; ^H -<- G O O CLASS epa Lan uipment Land ffice Land. rtment (U J M>^ \^ 2I ores tility enera d ^5aJ1 O T-H CO CO O o CO CO PQ (75 U CO G ^ 8 1 | CO CO C crj -a G 2 o -a PQ G 8 f CO a c T3 .S IS e o o G c O 1 UH Ctf H T3 rt c3 of Property. lant Buildings, Fixtu Buildings, Fixtures sformation and Swil ounds. ildings, Fixtures an Buildings, Fixtures Buildings, Fixtures T3 C aJ CO CD l- 3 X E | is ixtures and Grounds 1 4> a O .s 13 u in E> Hydraulic Power P Steam Power Plant Transmission, Tran Fixtures and Gr G PQ E? 1 S -4-> C^ Stores Department Utility Equipment 1 PQ CL> (J ifi O *aj u d) J fc i 1 11 1* 6 CO *O ^ id CQ JsJ 00 ci 15 G rH T 1 T I 1t CQ CO 3 V ' ^ ^/ : fc 1 ! v/ X | rQ E CO G CO <5 G 1 u 1 'S o *J o ^: -o T 1 PQ g 1 C i 1 1 is E l-l E <+H PQ co 1 CM* is H| 3 '3 1 ^ PQ PQ 2 C CO 4j g S 'Jo C 8 E .co ct J V CO ^ 1 1 s o 1^ "^ *^ H " cp ^ 00* [35] I < *^J CO c in 33 W O O CO co | rt T I \ bx) 3 ,S d *-* I ll *d G o g 1 ' 1 u- bjo C -4J "1 ; ^ 3 CO H G 1 CO .& 1 -4-> G 03 E tuo 11 .&j ] -2 ^ j L ^ ^co i, ^ -M G uipment 4-> I .& '3 uipment a e ^ * s J rt ment. Hydraulic Power Work Hydraulic Power Plant Boiler Plant Equipment Steam Power Generatin Transmission System EC TVnt-ict-v-.icci/~n-i Qircfot-n TT/^ Sub-station, Transforme Equipment. Storage Battery Equiprr ^ *o g CO > G .0 *C to Line Transformers. Meters. Commercial Lamps and Municipal Lamps and I cu c - oo Oi CO T-H c- OO o^ to o T- CQ CO CO CC j t CQ CC CO ^ CC CO CO CO "43 ed. O M-H CO c 1 H 1 ! 1 o 1 4> E *lo CO *^ H cr I c I S [26] c 1 1 If! a** w .! Continued. tS +J 3 (C < 11*2 ill 1 3 pw | g CO g.Sl-3 p? 3 w u< Q 'J3 06 oi o 1 CO CO CO ^^ ^ 5 CO CO U CO co s 8 g 1 I 8 1 I x_^ | c ^-> d 1 co 1 S 1 c 1 s. 1 a o ^ 3 S c Q CO to i s Wi -E 1 Is | 1 CLi enditun I ^ "So W i^ en oc a O T-l rH T- TH T- T- W CQ CQ [27 ] CO H 9! ID 8 CO bjo 1 3 CO *o S -2 .2 ** Organization. , Franchises. tf . *d co ^ _. j -a g u . . O I 1^1 -gjl .1 1 Hi! !i|i2 !! -LH ^cSlSS^W^U S o3 S^IS^'-k-o -a ^s|- J oS^g ^> ^C u-j -M ^ -4-J 4-> t "*~ *' Cw >O fficoHco coco^Oi-3 rH C* X)^ 1OCO2>QO CiOrHC^CO rH rH rH rH 1 "5 | "cj 4- c L, o / ! .g C. 1 2 ! l '{ J3 c/) t : *o 2 t ^ .1 [28] O s C o j .a 03 X J rt -C '5 S ^ crt -g C g UH 52 co <8 s J-: rt c ~ '1 to" bi) . x "c 5 .2 x O S w f- c ^ HH ?I ^ ^- J r -< ^H MH ^j jj C 2 ^ o ^*' fi "p5l'S 8 .tr j PQ .S 1^ ^ G 2r c/3 2 S w ta^S ^ OT - JJ W Kr w * . w "S 05 ^ 2 2 '^ '" .S "^ i|l S Continued. CLASS A. ydraulic Power PI Grounds. C cfl r 1 *! PQ ~c -^ '5 E H | >- 1 | - c 5 is c s || s| III 11 g flic >!'".& E | fc III? cucu - g .y .y JS o t-H M E co H co co D O O ffi ffi CQ t/5 2 Q ^ 12 ; E: 22 S S ^' ^i CO ^^ ^-O NN s rH C^? (^? O^ O^ r o , 03 m CJ co .s CO 1 1^ D 3 c S o c rt If U X Pi r~ O C w 2 OH 1 ( [29] 2 g o o I CO O o o CO CO t j d < co is D 15 G * t H O A -4* 13 O uipment Overhe lliT>m<^nf TTt-irlot-r /) >TH H ^ 3 W 3-g OJ II i| "G ipment Overhea :pment Undergr Lamp Equipment. 1 .1 1 0* I 4-t G S CO (U o G .2 cr c M [r f 1 cr s i H J cr .9* "G g^ M-l H- J S H S G W cr P ^ II co c/ G C Transfer: 1 G' S S co | co t e CO g oJ & J c a rt *d CO .S W G 1 . g S \So 5 co 'O O-I "- (-1 . . c > 1 * G 5 t 's ,-J t-4 rt "S O rt . Transmiss TranQmicc . Substation I M |,f w i co . Distributic . Distributic . Line Tran; . Meters. . Commerci; , Municipal , Telephone Q CO e c/5 , Utility Eqi Miscellane , Furniture ; N S 00 05 o co T"H O^ CO CO co -^H CO CO CO CO 2> CO CO OS O CO CO rh CO u CO CO u +-> CO s 1 [30 ] 2S O i i J i 44 CO CO S ^ *+H O 8 a i i i -d i to ! 1 U 1 i ^ t H co X aJ / CO W S "S J U | s| j_t M 00 [31] Classification of Revenue Accounts for Electric Light and Power Companies Classification of Revenue Accounts for Electric Light and Power Companies Class A Companies A. OPERATING REVENUES. No. 1. Commercial Lighting Metered. No. 2. Commercial Lighting Flat Rate. No. 3. Commercial Power Metered. No. 4. Commercial Power Flat Rate. No. 5. Municipal Street Lighting Arc. No. 6. Municipal Street Lighting Incandescent. No. 7. Municipal Building Lighting. No. 8. Municipal Power. No. 9. Sales to Other Electric Utilities. No. 10. Miscellaneous. B. NON-OPERATING REVENUES. No. 11. Profit on Merchandise Sales and Jobbing. No. 12. Rents from Real Estate and Buildings. No. 13. Rents from Conduits, Pole Lines and Apparatus. No. 14. Interest on Deposits. No. 15. Interest and Dividends on Securities Owned. No. 16. Miscellaneous. [35] TEXT OF CLASSIFICATION OF REVENUE ACCOUNTS. A. OPERATING REVENUES. No. 1. Commercial Lighting Metered. Credit to this account all revenues derived from consumers other than municipal corporations, for metered electric energy supplied for lighting. Note. Where electric energy flowing through any meter is used by any consumer other than a municipal corporation for lighting and, incidentally, for power purposes such as running fans, sewing machines, etc., the revenues derived therefrom shall be credited to this account. No. 2. Commercial Lighting Flat Rate. Credit to this account all revenues derived from consumers other than municipal corporations, for electric energy supplied for lighting at flat rates per year or other time unit, or on any basis independent of the quantity of energy supplied. Note. Where electric energy furnished at flat rates per year or other time unit is used by any consumer other than a municipal corporation for lighting and, incidentally, for power purposes such as running fans, sewing machines, etc., the revenues derived therefrom shall be credited to this account. No. 3. Commercial Power Metered. Credit to this account all revenues derived from consumers other than municipal and other electrical corporations, for metered electric energy supplied for heat or power. No. 4. Commercial Power Flat Rate. Credit to this account all revenues derived from consumers other than municipal and other electrical corporations, for electric energy supplied for heat or power at flat rates per year, or other time unit, or on any basis independent of the quantity of energy supplied. No. 5. Municipal Street Lighting Arc. Credit to this account all revenues derived from lighting streets for municipal corporations by means of arc lamps. [361 No. 6. Municipal Street Lighting Incandescent. Credit to this account all revenues derived from lighting streets for municipal corporations by means of incandescent lamps. No. 7. Municipal Building Lighting. Credit to this account all revenues derived from electric energy supplied for lighting municipal buildings, wnetner used exclusively for lighting or for lighting and for heat or power, or for both, when supplied at lighting rates and not separately measured. No. 8. Municipal Power. Credit to this account all revenues derive^ from electric energy supplied to municipal corporations for power purposes or for redistribution or sale. No. 9. Sales to Other Electric Utilities. Credit to this account all revenues derived from electric energy supplied to other electric utilities for use of such utilities or to be by them distributed over their own lines to consumers. No. 10. Miscellaneous. Credit to this account all revenues from operating sources not included in any of the preceding accounts. B. NON-OPERATING REVENUES. No. 11. Profit on Merchandise Sales and Jobbing. Credit to this account all receipts from the sale of electric merchandise and from electric jobbing. Charge to this account the cost of all merchandise sold and all expense incident thereto. Credit also to this account the profit or commission accruing to the utility on all jobbing work performed by it as agent under agency contracts, whereby it undertakes to do jobbing work for another for a stipulated profit or commission upon its actual expense for labor, materials and supplies. [37] No. 12. Rents from Real Estate and Buildings. Credit to this account monthly as they accrue all miscel- laneous rent revenues as a return upon leased property other than electric plant and equipment. Charge to this account all expenses for the up-keep of and for the taxes and insurance on the property so rented. No. 13. Rents from Conduits, Pole Lines and Apparatus. Credit to this account all revenues from rental to municipal or other corporations or to individuals of conduits, pole lines, attachments to poles, wattmeters, transformers, motors, or any other electric apparatus. Charge to this account all expenses for the up-keep of the property so rented. No. 14. Interest on Deposits. Credit to this account all interest as it accrues on funds deposited with Banks, Trust Companies, or individuals. No. 15. Interest and Dividends on Securities Owned. Credit to this account all interest as it accrues upon interest- bearing securities. Credit also to this account dividends upon stock of other corporations owned by the utility. No. 16. Miscellaneous. Credit to this account all revenues from non-operating sources not included in any of the preceding accounts. DEDUCTIONS FROM GROSS REVENUE Discounts and Adjustments. Utilities which carry gross charges on the consumer's ledger shall charge to this account all discounts made for prompt pay- ment of their accounts for light and power service. Charge also with all adjustments made to consumers. [38 ] A charge may also be made to this account each month, with a corresponding credit to an appropriate Reserve Account, of an amount estimated, by its uniform application throughout the year, to yield to such reserve fund an amount sufficient to cover all accounts for electric energy which became uncollectible and are charged to the reserve fund because of the removal of the debtor beyond the jurisdiction of the state, the operation of the Statute of Limitations, discharge in bankruptcy, or for any other sufficient reason after diligent effort to collect. [ 39] ? I > S 15 ^ * H g *- HH r*=5 ft > bx) bjo % ^ O <^ ? '-H o o w w is 1 9 s ^^ ^^ Hi HH -J J -4-J *3 CO g^g 3333 wH3^^ 02 w QL, ^. o o o o g U U U U Municipal S Municipal S PQ 13 1 1^ c "C 'c 1 o C/3 13 co Miscellaneou Q O J5 O rH 0* CO M< id co* z> oc oi o < S v V-^/ rH H P S r | ^ S < (V KjQ 18 P^ 9 t( .S S o )^ E "S 15 fe 2 E .s lo 5 bjo bjo *& J *VH .S .S VH U M -M ttJ V X J3 > > S *> g o 3 be 1 8 : a j j PH O- 1 (_i '3 p c t s W r/) .2 .2 .2 .2 < g g g g 1 PQ 1 p. I 1 a t; s '5 ^c 'c 1 (3 6 6 c3 8 S 1 1 s i rH C^ CO "^^ id CO 2> 00 oi [40] o t > CO 13 CO CU CO ite and Buildings. ^s -o i a i ds on Securities ( 1 C "io 42 w g (XN Continued. LASS A. ENUES. on Mercha W e 1 1 1 1 g 8- CJ Q B c o o 3 a -o a rt +j laneous. Adjustment. v a W CO i i c ^ CO s CU o ^ 5 w t (2 d) /^ *-* "c 1 ^ 1 O T-J *- U Jrt n . J t- o o> -5 1^ 4> y- H ^ is is s o co co W PM 03 C^ rt 03 a. ^ ^a. ^a. 'o ]G *o ]o 'S 'S 'S *S ^ S ^ S S S 1O CO 2> CO i T3 rt 8 ? I! (U -S S S S O o O [42] ed f a ^ bX) PH O c 5? c CO Co [IES Continued. CLASS A. REVENUES. Profit on Merchandise CO w o U CO Rents from Conduits, '. CO* 4-> CO a 5 -i-> co K S Interest and Dividend Miscellaneous. ^ anrf Adjustments. (, 25 O =: ^ TH C i H ** 8 S ^ 9 H 2 b ft 5* O ^ CO fV 3 1 I | CO CO u [48] <*> er v x- C/,Lifr. Classification of Operating Expenses for Electric Light and Power Companies Classification of Operating Expenses for Electric Light and Power Companies Class A Companies I. PRODUCTION. II. TRANSMISSION AND TRANSFORMATION. III. STORAGE. IV. DISTRIBUTION. V. UTILIZATION. VI. COMMERCIAL. VII. GENERAL. I. PRODUCTION. A. Water Power Generation. Operation. No. 1. Superintendence. No. 2. Hydraulic Labor. No. 3. Station Labor. No. 4. Miscellaneous Labor. No. 5. Lubricants. No. 6. Miscellaneous Supplies and Expenses. No. 7. Water Purchased for Power. No. 8. Other Operations Dr. No. 9. Other Operations Cr. Maintenance. No. 10. Dams and Intakes. No. 11. Flumes and Canals. No. 12. Reservoirs and Forebays. No. 13. Penstocks and Tailraces. No. 14. Wheels and Governors. No. 15. Generators and Transformers. No. 16. Switchboards, Switching Apparatus and Wiring. No. 17. Miscellaneous Station Equipment. [47] No. 18. Buildings, Fixtures and Grounds. No. 19. Way and Cars. No. 20. Telephone System. No. 21. Other Operations Dr. No. 22. Other Operations Cr. B. Steam Power Generation. Operation. No. 23. Superintendence. No. 24:. Station Labor. No. 25. Miscellaneous Labor. No. 26. Fuel. No. 27. Water. No. 28. Lubricants. No. 29. Miscellaneous Supplies and Expenses. No. 30. Steam Purchased for Power. No. 31. Other Operations Dr. No. 32. Other Operations Cr. Maintenance. No. 33. Boilers. No. 34. Boiler Accessories and Piping. No. 35. Engines. No. 36. Generators and Transformers. No. 37. Switchboards, Switching Apparatus and Wiring. No. 38. Miscellaneous Station Equipment. No. 39. Buildings, Fixtures and Grounds. No. 40. Other Operations Dr. No. 41. Other Operations Cr. C. Electric Current Purchased. No. 42. Electric Current Purchased. No. 43. Other Operations Dr. No. 44. Other Operations Cr. II. TRANSMISSION AND TRANSFORMATION. Operation. No. 45. Superintendence. No. 46. Overhead System. No. 47. Underground System. T48] No. 48. Substation, Transformer Station and Switching Station Labor. No. 49. Supplies and Expenses. No. 50. Other Operations Dr. No. 51. Other Operations Cr. Maintenance. No. 52. Right of Way, Patrol Roads and Bridges. No. 53. Overhead System. No. 54. Underground System. No. 55. Substation, Transformer Station and Switching Station Equipment. No. 56. Buildings, Fixtures and Grounds. No. 57. Telephone System. No. 58. Other Operations Dr. No. 59. Other Operations Cr. III. STORAGE. Operation. No. 60. Labor. No. 61. Supplies and Expenses. Maintenance. No. 62. Equipment. No. 63. Buildings, Fixtures and Grounds. IV. DISTRIBUTION. Operation. No. 64. Superintendence. No. 65. Overhead System. No. 66. Underground System. No. 67. Line Transformers. No. 68. Services. No. 69. Meters. No. 70. Miscellaneous Supplies and Expenses. No. 71. Other Operations Dr. No. 72. Other Operations Cr. Maintenance. No. 73. Overhead System. No. 74. Underground System. No. 75. Line Transformers. [49] No. 76. Services. No. 77. Meters. No. 78. Telephone System. No. 79. Other Operations Dr. No. 80. Other Operations Cr. V. UTILIZATION. Operation. No. 81. Commercial Arc Lamps. No. 82. Commercial Incandescent Lamps. No. 83. Consumers' Installations. No. 84. Municipal Arc Lamps. No. 85. Municipal Incandescent Lamps. Maintenance. No. 86. Commercial Arc Lamps. No. 87. Commercial Incandescent Lamps Renewals. No. 88. Consumers' Installations. No. 89. Municipal Arc Lamps. No. 90. Municipal Incandescent Lamps Renewals. No. 91. Municipal Incandescent Lamp Accessories. VI. COMMERCIAL. No. 92. Office Salaries and Expenses. No. 93. New Business Salaries and Expenses. No. 94. Advertising. No. 95. Wiring and Appliances. No. 96. Office Supplies and Expenses. VII. GENERAL. No. 97. Salaries and Expenses of General Officers. No. 98. Salaries and Expenses of General Office Clerks. No. 99. Printing, Stationery and Office Supplies General. No. 100. General Office Expense. No. 101. Miscellaneous General Expense. No. 102. Law Expense General. No. 103. Injuries and Damages. No. 104. Insurance. No. 105. General Office Rent. No. 106. Store Expenses. No. 107. Maintenance of General Office Buildings, Fixtures, Equipment and Grounds. [50] TEXT OF CLASSIFICATION OF OPERATING EXPENSES. I. PRODUCTION. A. Water Power Generation. Operation. No. 1. Superintendence. Charge to this account the salaries and expenses of the Superintendent and general foremen of the water power generat- ing plant. This includes also the salaries and expenses of drafts- men and all clerical help upon records and accounts directly chargeable to the water power generating plant, whether at the general office or at the plant. Charge also with the proportion of the salaries and expenses of the engineering staff and load dispatchers assignable to the water power generating plant. Charge no material to this account. No. 2. Hydraulic Labor. Charge to this account the wages of all employes operating the hydraulic works, including foremen, intake operators, flume patrolmen, cleaners at reservoirs and screens and all other em- ployes whose duties concern the operation of the hydraulic de- velopment outside of the generating station. No. 3. Station Labor. Charge to this account the wages of station operators, helpers and oilers engaged in operating the station equipment, beginning at end of penstock and ending where the electric current leaves the generating station. The operation of substation apparatus and equipment occupy- ing the same building with the water power generating plant should be charged to account No. 48 Substation Labor (Trans- mission and Transformation). No. 4. Miscellaneous Labor. Charge to this account the wages of employes in and about the water power generating plant engaged in miscellaneous oper- [511 ating work, including watchmen, labor cleaning buildings and yards, janitors, messengers, and general labor not chargeable to any of the foregoing water power generating plant labor accounts. No. 5. Lubricants. Charge to this account the cost of lubricants for hydraulic prime movers, machinery connected therewith and auxiliary pumping and exciting machinery. This does not include trans- former oil, wagon grease or oil for lanterns. Charge also to this account the cost of recovering oil from waste and the cost of filtering and handling. No. 6. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the water power generating plant not properly chargeable to other accounts, as follows : (a) PRODUCTION SUPPLIES. All supplies used in the water power generating plant which are consumed in the operating process, the replace- ment of which does not constitute a repair or a renewal. Principal Items. Waste, packing, wiping supplies, gauge glasses, gaskets, bolts, screws, nails, dynamo and motor brushes, cans for containing rags and waste, and hand oil cans. (b) STATION EXPENSES The general and miscellaneous expenditures in the water power generating plant not properly chargeable to other ac- counts. Principal Items. Operation of lighting, heating, cleaning and fire protection systems, janitors' supplies ; ice, meals and car fares ; stationery, including station report forms ; toilet service. Charge also to this account the pro- portion of stable and vehicle expense chargeable to water power generation. [52 ] Charge to this account the cost of water purchased for water power generation. No. 7. Water Purchased for Power. No. 8. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to ''Water Power Generation Operation", the dis- tributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same company. No. 9. Other Operations Cr. Credit to this account the proportion of the cost of "Water Power Generation Operation" chargeable to other co-ordinate departments, such as railway, gas or water within the same company. Maintenance. Definition. MAINTENANCE consists of all expendi- tures for current or ordinary repairs and renewals, occa- sioned by wear and tear, made in order to maintain the productive capacity of the plant in its original and equivalent state of efficiency. It includes all repair items and all minor renewals of property such as repair parts of machinery and apparatus, repairs and small renewals to the transmission and distribution systems, etc. When a large or general renewal is made at one time, such as the complete replacement of a building, unit of equipment, or other facility, the cost of such replacement will be charged to the Replacement Reserve Account. No. 10. Dams and Intakes. Charge to this account the cost of repairing and renewing dams and intakes with their appurtenant gates, valves, weirs, spillways, screens, etc. No. 11. Flumes and Canals. Charge to this account the cost of repairing and renewing flumes, canals, tunnels or other conduits between the intake gates and the forebay, together with the apparatus appurtenant thereto. No. 12. Reservoirs and Forebay s. Charge to this account the cost of repairing and renewing storage reservoirs and forebays. This includes repairs to linings [53] of walls and bottoms, gate houses and headgate equipment at the head of penstocks. No. 13. Penstocks and Tailraces. Charge to this account the cost of repairing and renewing penstocks or other pressure pipes between the forebay gates and the water wheels, and also all waste ways or channels conducting water from the outlet of the draft tubes to the point of final discharge. No. 14. Wheels and Governors. Charge to this account the cost of repairing and renewing water wheels, governors and their accessories. This includes all equipment from penstocks to tailraces, such as gates, valves, pumps, piping, etc., used in connection with water wheels and governors. Principal Items. Water wheels and housings, needle valves, nozzles, de- flecting hoods, relief valves, air compressors for surge tanks, pumps for governors and necessary piping in con- nection therewith. No. 15. Generators and Transformers. Charge to this account the cost of repairing and renewing generators, exciters and other electric generating apparatus driven by hydraulic power; motor generator exciter sets, transformers used for transmission purposes, and renewing transformer oil. Note Maintenance of motors and transformers for driv- ing auxiliary apparatus will be charged to the appropriate equipment accounts. No. 16. Switchboards, Switching Apparatus and Wiring. Charge to this account the cost of repairing and renewing switchboards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instrument transformers, ground protecting devices, static relief equipment inside the station, remote control and. signaling apparatus, storage batteries for operating station equip- ment, and all high tension and low tension wiring except that for local lighting. [54] Note When apparatus as listed in this account receives power from the generators, or from transmission lines, and transforms or converts it for delivery to the distribution system, the maintenance of such apparatus will be charged to the appropriate substation equipment maintenance accounts under "Transmission and Transformation". No. 17. Miscellaneous Station Equipment. Charge to this account the cost of repairing and renewing all miscellaneous equipment in and about the water power generat- ing station which is not properly included in one of the regular maintenance accounts. Principal Items. Shafting, belting, rope and cable drives, clutches, pulleys, idler wheels, hoists, cranes, tools and all other accessory equipment. No. 18. Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing water power generating plant buildings and fixtures and maintain- ing grounds. Principal Items. Permanent foundations for equipment ; furniture, fixtures and other property in and about the water power gener- ating plant not specifically provided for elsewhere ; plumbing for water, sewerage and drainage ; apparatus for heating, lighting and ventilating ; fire protection sys- tem ; grounds, streets and sidewalks ; elevators, including control and operating apparatus ; lockers ; painting ; em- ployes' dwellings and other miscellaneous buildings used in connection with the water power generating plant. Note Permanent foundations are those designed as a part of the permanent construction of the building and independent of their use in connection with any particu- lar unit of equipment. The maintenance of foundations prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. [55 ] No. 19. Way and Cars. Charge to this account the cost of repairing and renewing rolling stock, roadbed and steel in connection with spur tracks, tramways, inclines, freight car barges, etc., which are a part of the hydraulic development. No. 20. Telephone System. Charge to this account the cost of repairing and renewing telephone lines, telephone apparatus and switchboards of the tele- phone system in the water power generating station and between the station and the headworks. The cost of repairing and renew- ing telephone apparatus and switchboards used jointly for pro- duction and transmission should be apportioned between this account and account 57 Telephone System (Transmission and Transformation ) . No. 21. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Water Power Generation Maintenance", the dis- tributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same company. No. 22. Other Operations -Cr. Credit to this account the proportion of the cost of "Water Power Generation Maintenance" chargeable to other co-ordinate departments, such as railway, gas or water within the same com- pany. B. Steam Power Generation. Operation. No. 23. Superintendence. Charge to this account the salaries and expenses of the Superintendent and general foremen of the steam power generat- ing plant. This includes also the salaries and expenses of chem- ists, draftsmen and all clerical help upon records and accounts directly chargeable to the steam power generating plant, whether at the general office or at the plant. [56] Charge also with the proportion of the salaries and expenses of the engineering staff and load dispatchers assignable to the steam power generating plant. Charge no material to this account. No. 24. Station Labor. Charge to this account the cost of all operating labor in con- nection with the generation of steam, the operation of steam prime mover equipment, and electrical apparatus and devices driven by steam power, as follows : (a) BOILER LABOR. Labor in boiler room and elsewhere in and about the premises having to do with the making of steam. Principal Items. Labor of boiler room foreman, water tenders, fire- men, coal handlers, ash handlers, boiler cleaners and feed pumpmen. (b) ENGINE LABOR. Labor on prime movers and accessories. Principal Items. Labor of engineers and assistants, oilers, wipers and machinists. (c) ELECTRICAL LABOR. All labor in connection with operating electrical appara- tus, beginning with the generator and ending where the elec- tric current leaves the generating station. This includes the operation of generators, exciters, transformers, wiring, switchboards, instruments and all electrical equipment used in the production of electric power by steam. Principal Items. Labor of station operators and assistants, regulators and switchboard men. The operation of substation apparatus and equipment occupying the same building with the steam power generat- [67] ing plant should be charged to Account 48 Substation Labor (Transmission and Transformation). No. 25. Miscellaneous Labor. Charge to this account the wages of all employes in and about the steam power generating plant engaged in miscellaneous operating work, including watchmen, labor cleaning buildings and yards, janitors, messengers and general labor not chargeable to any of the foregoing steam power generating plant labor accounts. No. 26. Fuel Charge to this account the cost of all fuel used for steam, whether coal, oil, wood or other fuel, at the cost f. o. b. point of delivery at plant for storage. This includes the invoice cost of the fuel, freight, switching, demurrage, cartage and loss due to shrinkage. Charge also to this account all expense, both labor and material, incident to moving ashes from temporary dump to final dump. Credit to this account all revenue received from the sale of ashes. No. 27. Water. Charge to this account the cost of water for boiler feed and condensing purposes. If the water is purchased, charge at the purchase price ; if pumped, charge here the cost of operating the pumping plant. Charge also to this account boiler compounds and materials used for water purification and filtration ; also water purification labor. Water used for cooling transformers and for general use should be charged to Account 29 Miscellaneous Supplies and Expenses. No. 28. Lubricants. Charge to this account the cost of lubricants for all ma- chinery and apparatus in the steam power generating plant, including boiler room machinery, engines and auxiliaries, electric apparatus driven by steam power, motor generator exciter sets, [ 58] etc. This does not include transformer oil, wagon grease or oil for lanterns. Charge also to this account the cost of recovering oil from waste and the cost of filtering and handling. No. 29. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the steam power generating plant not properly chargeable to other accounts, as follows: (a) PRODUCTION SUPPLIES. All supplies used in the steam power generating plant which are consumed in the operating process, the replacement of which does not constitute a repair or a renewal. Principal Items. Waste, packing, wiping supplies, gauge glasses, gaskets, fireroom tools, steam and air hose, bolts, screws, nails, dynamo and motor brushes, cans for containing rags and waste, hand oil cans, and water for cooling transformers and general use. (b) STATION EXPENSES. The general and miscellaneous expenditures in the steam power generating plant not properly chargeable to other ac- counts. Principal Items. Operation of lighting, heating, cleaning and fire protection systems ; janitors' supplies ; ice, meals and car fares ; stationery, including station report forms ; toilet service. Charge also to this account the pro- portion of stable and vehicle expense chargeable to steam power generation. No. 30. Steam Purchased for Power. Charge to this account the cost of steam purchased for steam power generation. No. 31. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Steam Power Generation Operation", the distrib- [59 ] uted charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same company. No. 32. Other Operations Cr. Credit to this account the proportion of the cost of "Steam Power Generation Operation" chargeable to other co-ordinate departments, such as railway, gas or water within the same com- pany. Maintenance.* No. 33. Boilers. Charge to this account the cost of repairing and renewing boilers and settings, metal stacks and breechings. Principal Items. Boiler settings, metal stacks and breechings, bridge walls, arches, grate bars, stoker bars, furnaces, valves, super- heaters, dampers, headers and tubes. No. 34. Boiler Accessories and Piping. Charge to this account the cost of repairing and renewing boiler accessories, auxiliary apparatus and piping. Principal Items. Feed pumps, water feed piping, steam piping from the boiler to the engine throttle, blower engines, boiler blow- off system, and similar auxiliary equipment; coal con- veyor and parts, ash conveyor and parts, coal bunkers inside the station, stoker engines and shafting, coal scales, filters, boiler compound injectors and pumps, heaters primary and secondary economizers, and wa- ter meters. No. 35. Engines. Charge to this account the cost of repairing and renewing steam engines and steam turbines used for electric power genera- tion. *See definition on page 53. [60] No. 36. Generators and Transformers. Charge to this account the cost of repairing and renewing generators, exciters and other electric generating apparatus driven by steam power ; motor generator exciter sets, transformers used for transmission purposes, and renewing transformer oil. Note Maintenance of motors and transformers for driving auxiliary apparatus will be charged to the appro- priate equipment accounts. No. 37. Switchboards, Switching Apparatus and Wiring. Charge to this account the cost of repairing and renewing switchboards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instrument transformers, ground protecting devices, static relief equipment inside the station, remote control and sig- nalling apparatus, storage batteries for operating station equip- ment, and all high tension and low tension wiring except that for local lighting. Note When apparatus as listed in this account receives power from the generators, or from transmission lines, and transforms or converts it for delivery to the distribution sys- tem, the maintenance of such apparatus will be charged to the appropriate substation equipment maintenance accounts under "Transmission and Transformation". No. 38. Miscellaneous Station Equipment. Charge to this account the cost of repairing and renewing steam power generating plant auxiliary equipment, including ex- haust steam piping, condensers, vacuum pumps and piping, oiling systems, water piping for cooling engines and transformers ; power transmission equipment such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels ; motors, hoists, cranes, tools and all other accessory equipment. No. 39. Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing steam power generating plant buildings and fixtures and main- taining grounds. Principal Items, Permanent foundations for equipment ; brick or concrete stacks ; furniture, fixtures and other property in and [61] about the generating plant not specifically provided for elsewhere ; plumbing for water, sewerage and drainage; apparatus for heating, lighting and ventilat- ing; fire protection system; grounds, streets and side- walks; elevators, including control and operating ap- paratus; lockers; painting; employes' dwellings and other miscellaneous buildings used in connection with the steam power generating plant. Note Permanent foundations are those designed as a part of the permanent construction of the building and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equip- ment accounts. No. 40. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Steam Power Generation Maintenance", the dis- tributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same company. No. 41. Other Operations Cr. Credit to this account the proportion of the cost of "Steam Power Generation Maintenance" chargeable to other co-ordinate departments, such as railway, gas or water within the same com- pany. C. Electric Current Purchased. No. 42. Electric Current Purchased. Charge to this account the cost of all electric current pur- chased for the purpose of re-distribution and sale. No. 43. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Electric Current Purchased", the distributed charges having been made to the primary accounts of other co- ordinate departments, such as railway, gas or water within the same company. [62 ] No. 44. Other Operations Cr. Credit to this account the proportion of the cost of "Electric Current Purchased" chargeable to other co-ordinate departments, such as railway, gas or water within the same company. II. TRANSMISSION AND TRANSFORMATION. Operation. No. 45. Superintendence. Charge to this account the salaries and expenses of superin- tendents and general foremen of the transmission system and of substations. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the transmission system and substations. Charge also to this account the proportion of the salaries and expenses of the engineering staff and load dispatchers assignable to the transmission system and substations. Charge no material to this account. No. 46. Overhead System. Charge to this account the cost of patrolling, inspecting and testing overhead transmission lines and their equipment, locating and clearing overhead transmission line and telephone trouble, protecting lines from forest fires, floods and stump blasting opera- tions, and all work in connection with operating transmission lines which is necessary to keep them in service and is not in the nature of repairs or renewals. Charge also to this account the amount of rental paid for wires (excepting telephone wires) and for poles, towers and right of way. When poles or other structures carry both transmission and distribution wires, the operating costs should be apportioned be- tween this account and Account 65 Overhead System (Distri- bution). No. 47. Underground System. Charge to this account the cost of inspecting and testing un- derground cables, manholes and junction boxes, and all wages and [63 ] expenses in connection with locating and clearing underground transmission line and telephone trouble. Charge also to this account the amount of rental paid for cables (excepting telephone cables) and conduits leased from municipal or other corporations. When underground conduits contain both transmission and distribution cables, the operating costs should be apportioned be- tween this account and Account 66 Underground System (Dis- tribution ) . No. 48. Substation, Transformer Station and Switching Station Labor. Charge to this account the wages of substation, transformer station and switching station operators, assistants, regulators, etc. Also the wages of wiremen, station meter testers, janitors, mes- sengers, watchmen, etc., employed at such stations. No. 49. Supplies and Expenses. Charge to this account the cost of all operating supplies con- sumed and all expenses incurred in the operation of substations, transformer stations and switching stations not properly charge- able to other accounts, as follows : fa) SUPPLIES. All supplies used in substations, transformer stations and switching stations which are consumed in the operating process, the replacement of which does not constitute a repair or a renewal. Principal Items. Waste, wiping supplies, lubricants, machine brushes, cans for containing rags and waste, hand oil cans, and water for cooling transformers and for general use. (b) EXPENSES. The general and miscellaneous expenditures in substa- tions, transformer stations and switching stations not properly chargeable to other accounts. [64 ] Principal Items. Operation of the lighting, heating, cleaning and fire protection systems ; janitors' supplies ; ice, meals and car fares ; stationery, including report forms ; toilet service ; telephone rentals and the proportion of stable and vehicle expense chargeable to substations, transformer stations and switching stations. No. 50. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Transmission and Transformation Operation", the distributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same company. No. 51. Other Operations Cr. Credit to this account the proportion of the cost of "Trans- mission and Transformation Operation" chargeable to other co- ordinate departments, such as railway, gas or water within the same company. Maintenance.* No. 52. Right of Way, Patrol Roads and Bridges. Charge to this account the cost of repairing and renewing patrol roads, bridges, fences and gates along right of way; also the cost of clearing, cutting brush and trimming trees along the transmission lines. No. 53. Overhead System. Charge to this account the cost of repairing and renewing the overhead transmission system, including labor, materials, tools and expenses. Principal Items. Poles, towers, crossarms, insulators, insulator pins, braces, brackets, guys, transmission system lightning ar- resters (installed outside of stations and substations), lightning arrester stations, pole top or other transmission *See definition on page 55. ' F66 ] line switches; repainting, removing and resetting poles and towers ; repairing pavements and sidewalks ; cost of line booths and tools. When poles or other structures carry both transmission and distribution wires, the maintenance costs should be apportioned between this account and Account 73 Overhead System (Distri- bution.) No. 54. Underground System. Charge to this account the cost of repairing and renewing the underground transmission system, including labor, materials, tools and expenses. Principal Items. Cables, static relief apparatus (installed outside of sta- tions and substations), conduits, manholes, sewer con- nections, sewer traps, repairing pavements and side- walks. When conduits contain both transmission and distribution cables, the maintenance costs should be apportioned between this account and Account 74 Underground System (Distribution). No. 55. Substation, Transformer Station and Switching Station Equipment. Charge to this account the cost of repairing and renewing transformers, motor generators, rotary converters, boosters and renewing transformer oil. Charge also to this account the cost of repairing and renew- ing switchboards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instrument transformers, ground protecting devices, static relief equipment inside the stations, remote control and signalling apparatus, storage batteries for operating station equipment, and all high tension and low tension wiring except that for local lighting. No. 56. Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing substation, transformer station and switching station buildings and fixtures, and maintaining grounds. [66] Principal Items. Permanent foundations for equipment ; furniture, fixtures and other property in and about the substations, trans- former stations and switching stations not specifically provided for elsewhere; plumbing for water, sewerage and drainage ; apparatus for lighting, heating and venti- lating ; fire protection system ; grounds, streets and side- walks; elevators, including control and operating appa- ratus; lockers; painting; employes' dwellings and other miscellaneous buildings used in connection with the sub- stations, transformer stations and switching stations. Permanent foundations are those designed as a part of the permanent construction of the building and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units will be charged under the appropriate maintenance of equipment accounts. No. 57. Telephone System. Charge to this account the cost of repairing and renewing telephone equipment and telephone lines used for the operation of the transmission and transformation systems. This includes the cost of repair parts to telephones, telephone switchboards, tele- phone wire, insulators, poles and crossarms. No. 58. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Transmission and Transformation Maintenance", the distributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same company. No. 59. Other Operations Cr. Credit to this account the proportion of the cost of "Trans- mission and Transformation Maintenance" chargeable to other co-ordinate departments, such as railway, gas or water within the same company. T67] III. STORAGE. Operation. No. 60. Labor. Charge to this account the salaries of employes engaged in the operation of storage batteries, including superintendents, clerks, inspectors, testers, battery men, labor incident to the opera- tion of boosters ; janitors, messengers, watchmen, etc. No. 61. Supplies and Expenses. Charge to this account the cost of all operating supplies con- sumed and all expenses incurred in the storage battery installation not properly chargeable to other accounts, as follows : (a) STORAGE BATTERY SUPPLIES. All supplies used in the storage battery installation which are consumed in the operating process, the replacement of which does not constitute a repair or a renewal. Principal Items. Soda, sponges, brooms, waste, rags, brushes for boosters and compensators, hydrometers and ther- mometers. (b) STORAGE BATTERY EXPENSES. The general and miscellaneous expenditures in the stor- tage battery installation not properly chargeable to other ac- counts. Principal Items. Operation of lighting, heating, cleaning and -fire protection systems ; janitors' supplies ; ice, meals and car fares ; stationery, including report forms ; toilet service. Charge also to this account the propor- tion of stable and vehicle expense chargeable to storage. [68] Maintenance.* No. 62. Equipment. Charge to this account the cost of repairing and renewing storage batteries and their equipment. Principal Items. Battery tanks, linings and plates, electrolyte, glass plates and covers, switchboards and instruments, cables, regu- lating apparatus, boosters, compensators, hydrogen generators and cell fillers. No. 63. Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing buildings and fixtures, and maintaining grounds used for storage battery purposes. IV. DISTRIBUTION. Operation. Note Utilities desiring to keep separate the costs of operating Commercial and Municipal distribution systems may subdivide the following Operation accounts for that pur- pose. No. 64. Superintendence. Charge to this account the salaries and expenses of superin- tendents and general foremen of the distribution system. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the distribu- tion system. Charge also with the proportion of the salaries and expenses of the engineering staff and load dispatchers assignable to the dis- tribution system. Charge no material to this account. No. 65. Overhead System. Charge to this account the cost of inspecting and testing over- head distribution lines, and all wages and expenses in connect ; on *See definition on page 53. [69 ] with locating and clearing distribution line and telephone trouble. Charge also to this account the amount of rental paid for wires (excepting telephone wires) and for poles or towers and space on same. When poles or towers carry both distribution and trans- mission wires the operating costs should be apportioned between this account and Account 46 Overhead System (Transmission & Transformation) . No. 66. Underground System. * Charge to this account the cost of inspecting and testing un- derground cables, manholes and junction boxes, and all wages and expenses in connection with locating and clearing trouble in the underground distribution and telephone system. Charge also to this account the amount of rental paid for cables (excepting telephone cables) and conduits leased from municipal or other corporations. When underground conduits contain both distribution and transmission cables, the operating costs should be apportioned between this account and Account 47 Underground System (Transmission and Transformation). No. 67. Line Transformers. Charge to this account the cost of removing and resetting line transformers and their accessories, such as fuses, cut-outs, switches, etc., whether on poles, in transformer vaults, or on the premises of the consumer; also routine testing and inspecting of such apparatus. Utilities may at their option charge the labor cost of the first installation of line transformers to this account. No. 68. Services. Charge to this account the cost of disconnecting and recon- necting overhead and underground services at the consumers' premises, including wages and expenses of inspectors. Utilities may at their option charge to this account the entire cost of the first installation of the overhead or underground services, with the exception of that portion of underground services between the distribution mains and the first junction box or main line switch, which should be charged to Capital Account No. 31 Distribution System Equipment (Underground). In case the first cost of services is charged to this account, the cost of repairing and re- newing, with the exception of that portion of underground serv- [ 70 ] ices between the distribution mains and the first junction box or main line switch, should also be charged to this account. No. 69. Meters. Charge to this account the cost of removing and resetting consumers' meters, setting check meters on consumers' premises, and the routine inspection and testing of meters, whether on the consumers' premises or in the laboratory, as follows : (a) METER LABOR. The wages of all employes engaged in removing and re- setting consumers' meters, meter inspectors and testers, and clerical work upon meter records. (b) METER SUPPLIES AND EXPENSES. All supplies consumed and expenses incurred in the operation of consumers' meters. Principal Items. Wire, tape, meter boards, screws, seals, stationery, including report forms and index cards, car fares, meals, etc. Utilities may at their option charge the first cost of installing meters to this account. No. 70. Miscellaneous Supplies and Expenses. Charge to this account the cost of all operating supplies con- sumed and all expenses incurred in the distribution system not properly chargeable to other accounts. This includes distribution office supplies and expenses such as cost of maps and records, sta- tionery, printed forms, index cards, etc., also distribution system telephone rentals and the proportion of stable and vehicle expense chargeable to the operation of the distribution system. No. 71. 'Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Distribution Operation", the distributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or water within the same com- pany. [71] No. 72. Other Operations Cr. Credit to this account the proportion of the cost of "Distribu- tion Operation" chargeable to other co-ordinate departments, such as railway, gas or water within the same company. Maintenance.* Note Utilities desiring to keep separate the costs of repairing and renewing Commercial and Municipal distribu- tion systems may subdivide the following Maintenance ac- counts for that purpose. No. 73. Overhead System. Charge to this account the cost of repairing and renewing the overhead distribution system, including labor, materials, tools and expenses. Principal Items. Poles, towers, crossarms, insulators, insulator pins, braces, brackets, guys, distribution system lightning ar- resters (installed outside of stations and substations) ; repainting, removing and resetting poles and towers ; re- pairing pavements and sidewalks. When poles or other structures carry both distribution and transmission wires, the maintenance costs should be apportioned between this account and Account 53 Overhead System (Trans- mission and Transformation). No. 74. Underground System. Charge to this account the cost of repairing and renewing the underground distribution system, including labor, materials, tools and expenses. Principal Items. Cables, static relief apparatus (installed outside of sta- tions and substations), conduits, manholes, sewer con- nections, sewer traps, repairing pavements and side- walks ; repairing and renewing Edison tube system. When conduits contain both distribution and transmission cables, the maintenance costs should be apportioned between this account and Account 54 Underground System (Transmission and Transformation). *See definition on page 53. [72] No. 75. Line Transformers. Charge to this account the cost of repairing and renewing distribution transformers, including renewing oil, repainting, re- winding, and repairs to switches and transformer devices which are the property of the utility, whether on poles, in transformer vaults, or on the premises of the consumer. This includes also the cost of removing, resetting, inspecting and testing line transformers for the purpose of repairs. No. 76. Services. Charge to this account the cost of repairing and renewing overhead and underground services. Utilities that charge the first cost of services to Account 68 Services, will charge to this ac- count only the cost of repairing and renewing the underground services between the distribution mains and the first junction box or main line switch. No. 77. Meters. Charge to this account the cost of repairing and renewing consumers' meters, including readjustment, cleaning and painting old meters, new meter parts consisting of jewels, pivots, magnets, etc. This includes also the cost of removing and testing meters for the purpose of repairs, and resetting the same. No. 78. Telephone System. Charge to this account the cost of repairing and renewing telephone equipment and telephone lines used for the operation of the distribution system. This includes the cost of repair parts for telephones, telephone switchboards, telephones wires, insula- tors, poles and crossarms. No. 79. Other Operations Dr. Charge to this account the proportion of operating expenses chargeable to "Distribution Maintenance", the distributed charges having been made to the primary accounts of other co- ordinate departments, such as railway, gas or water within the same company. No. 80. Other Operations Cr. Credit to this account the proportion of the cost of "Distribu- tion Maintenance" chargeable to other co-ordinate departments, such as railway, gas or water within the same company. r 73] V. UTILIZATION. Operation. No. 81. Commercial Arc Lamps. Charge to this account the cost of removing, resetting, trim- ming, cleaning, inspecting and turning on and off commercial arc lamps, including those in municipal buildings ; also adjusting and testing lamps in place. Principal Items. Wages and expenses of trimmers and inspectors, car- bons, brushes, chamois skins, and polishing powder. Utilities may at their option charge the first cost of installing commercial arc lamps to this account. No. 82. Commercial Incandescent Lamps. Charge to this account the cost of turning on and off com- mercial incandescent lamps, including those in municipal buildings. Utilities that supply the consumer with the first installation of lamps free of cost, and which do not renew the same, should charge the cost of the first installation to this account. Utilities that make a practice of renewing commercial incandescent lamps free of cost to the consumer may at their option charge the cost of the first installation to this account, as well as the cost of re- newals, delivery, etching, photometering lamps. Such utilities wilj credit to this account the sale of commercial lamp bases. No. 83. Consumers' Installations. Charge to this account the wages and expenses of employes engaged in inspecting consumers' installations, attention to trouble calls, testing voltage at request of consumers, etc. No. 84. Municipal Arc Lamps. Charge to this account the cost of removing, resetting, trim- ming, cleaning, inspecting and turning on and off municipal street arc lamps; also adjusting and testing lamps in place. [74] Principal Items. Wages and expense of trimmers and inspectors, carbons, brushes, chamois skins, and polishing powder. Utilities may at their option charge the first cost of installing municipal arc lamps to this account. No. 85. Municipal Incandescent Lamps. Charge to this account the cost of inspecting and turning on and off municipal incandescent street lamps. Utilities that supply the first installation of lamps free of charge to the municipality and do not renew the same will charge the first cost of such installa- tions to this account. Utilities may at their option charge the cost of the first installation of municipal incandescent lamps to this account, and in such event all renewals, including the cost of delivery, etching, and photometering lamps should also be charged to this account. Such utilities will credit to this account the sale of municipal street lamp bases. Maintenance.* No. 86. Commercial Arc Lamps. Charge to this account the cost of repairing and renewing commercial arc lamps and their accessories, including those in municipal buildings. This includes the cost of removing arc lamps for repairs, and the testing, adjusting and resetting of same; re- newing globes and parts ; and the proportion of the arc lamp re- pair shop supplies and expenses chargeable to this work. No. 87. Commercial Incandescent Lamps Renewals. Utilities that charge the first installation of commercial in- candescent lamps to Capital Account will charge to this account the cost of renewals, including cost of delivery, etching and photo- metering lamps. Such utilities will credit to this account the sale of commercial lamp bases. No. 88. Consumers' Installations. Charge to this account the cost of repairing and renewing electric wiring, fixtures and appliances on the consumers' prem- ises for which no charge is made to the consumer. *See definition on page 53. [75] Principal Items. Fuses, motor brushes, charges for municipal and fire underwriters' inspection certificates covering work done on the consumers' premises gratuitously; small wiring repairs, and repairs to miscellaneous electric devices No. 89. Municipal Arc Lamps. Charge to this account the cost of repairing and renewing municipal street arc lamps and their acccessories. This includes removing arc lamps for purposes of repairs, testing, adjusting and resetting same, renewing globes and parts, repairs of mast arms, hangers, poles, ropes, etc. ; repainting poles ; and the propor- tion of arc lamp repair shop supplies and expenses chargeable to this work. No. 90. Municipal Incandescent Lamps Renewals. Utilities that charge the first installation of municipal incan- descent street lamps to Capital Account will charge to this account the cost of renewals, including cost of delivery, etching and photo- metering lamps. Such utilities will credit to this account the sale of municipal street lamp bases. No. 91. Municipal Incandescent Lamp Accessories. Charge to this account the cost of repairing and renewing municipal incandescent street lamp fixtures and accessories. This includes sockets, globes, goose necks, posts, etc. VI. COMMERCIAL. No. 92. Office Salaries and Expenses. Charge to this account the salaries and expenses of officers and assistants in charge of commercial business, and salaries of meter readers, bookkepers, cashiers and all clerks in the Account- ing, Treasury, Collection and Complaint Departments having to do with consumers' accounts. This includes also salaries paid and expenses incurred in the Contract Department for attention to bill questions; the cost of meter readers' lamps, collectors' badges, car fares, meals, etc. [ 76 ] No. 93. New Business Salaries and Expenses, Charge to this account the salaries and expenses of the head of the department maintained for the promotion or development of electric consumption, and his assistants, including that por- tion of the salaries and expenses of Contract Department and Agencies assignable to New Business. Charge also to this account the salaries and expenses of so- licitors, except the proportion chargeable to consumers' bill ques- tions ; also all commissions paid for securing new business, pre- paring estimates, engineering advice, etc. No. 94. Advertising. Charge to this account the cost of all advertising not else- where provided for. Principal Items. Salaries and expenses of advertising manager and assist- ants ; booklets, handbills, newspaper advertisements, posters, bulletins, and all related items of expense ; cost of all labor, material or devices furnished by the com- pany for demonstrator advertising, together with salaries and expenses of demonstrators, rent and all miscellane- ous expenses incurred in demonstration. No. 95. Wiring and Appliances. Charge to this account the cost of all labor, materials or devices, including cost of wiring, cost of electric signs, and all delivery and connection expense of same, furnished to consumers without charge to induce new business. No. 96. Office Supplies and Expenses. Charge to this account the cost of stationery, printing and office supplies used in the Commercial, New Business, Sales or Contract Departments. Charge also to this account postage appli- cable to consumers' accounts, the cost of preparing and filing tariffs, and commissions paid for outside collections. [77] VII. GENERAL. No. 97. Salaries and Expenses of General Officers. Charge to this account the salaries, traveling expenses and expenditures incident to the Chairman of the Board, President, Vice-President, Secretary, Treasurer, Assistant Treasurer, Gen- eral Manager, Assistant General Manager, Comptroller, Auditor, Chief Engineer, General Superintendent, Purchasing Agent and 'all other officers whose jurisdiction extends to the entire system and whose services cannot be satisfactorily charged to the several departments. No. 98. Salaries and Expenses of General Office Clerks. Charge to this account the salaries and expenses of all em- ployes in the general office whose services cannot be satisfactorily charged to the several departments. No. 99. Printing, Stationery and Office Supplies General. Charge to this account the cost of all printing, stationery and office supplies used in the general office not properly chargeable to other accounts. No. 100. General Office Expense. Charge to this account all sundry expenses incurred in the general office. Principal Items. Expenses of trustees' and stockholders' meetings, includ- ing advertising same; expense of transfer department or transfer agents; exchange on remittances; bond and stock expense; postage (except postage charged to com- mercial expense) ; contributions; rental of postoffice and safe deposit boxes ; telephone rentals and expenses inci- dent to general office telephone service; telegrams; wages and supplies of janitors, elevator men and watch- men employed in general and branch offices. No. 101. Miscellaneous General Expense. Charge to this account any expense general to the business and not chargeable specifically to other general office accounts. [78] No. 102. Law Expense General. Charge to this account all law expenses except those incurred in the defense and settlement of damage claims. This includes salaries and expenses of counsel and attorneys, their clerks and attendants ; rentals and expenses of their offices ; printing briefs, legal forms, testimony reports, etc. ; fees and retainers for serv- ices of attorneys not regular employes ; court costs and payment of special notarial and witness fees not provided for elsewhere; expenses in connection with taking depositions ; legal advertising and all law and court expenses not elsewhere provided for. No. 103. Injuries and Damages. Charge to this account all expenses incurred on account of persons killed or injured and property damaged in connection with the operation of the company. Principal Items. Salaries and expenses of Claim Agent, investigators, ad- justers and others engaged in the investigation of acci- dents and the adjustment of claims; salaries, fees and expenses of attorneys and their clerks and attendants engaged in investigation, adjustment or defense of claims for death or injuries of persons, or damage to property, including court costs, witness fees and all legal expense, including advertising incident to claims; sal- aries, fees and expenses of surgeons, hospital service, medical and surgical supplies, expenses of coroners and undertakers ; all amounts paid in settlement of claims for death or injuries of persons, or damage to property. No. 104. Insurance. Charge to this account all premiums paid for fire, boiler, casualty, industrial, fidelity, automobile and other insurance. No. 105. General Office Rent. Charge to this account the rental paid for general and branch offices. No. 106. Store Expenses. Charge to this account the proportion of salaries and ex- penses, including stationery, of storekeepers and their assistants [79] and clerks not chargeable specifically to Capital or other Expense Accounts. Charge also to this account rentals of storeroom buildings ; repairing and renewing storeroom buildings, fixtures and equip- ment, and maintaining grounds. No. 107. Maintenance of General Office Buildings, Fixtures, Equipment and Grounds. Charge to this account the cost of repairing and renewing general and branch office buildings, fixtures and equipment, and maintaining grounds. Principal Items. Furniture, fixtures and other property in and about the general office buildings not specifically provided for else- where ; plumbing for water, sewerage and drainage ; ap- paratus for lighting, heating and ventilating ; fire protec- tion system; grounds, streets and sidewalks; elevators, including control and operating apparatus; office appa- ratus, appliances, etc. [80] CO 25 s o o g Q O 1 O . U cij i .. J C O I ex o CO CO u 5 .a 3 S S c J *t e J 1 1 UH O C^ *^* QJ 6 '5 w i w co K co C C 1 *- ^c ^ 1 ^ C 1 -g C : g L r |M ! C ; v h- 1*^ a i J Jj j- V r i a ! j i ^ 1 r- ! 1 i i ! S ! t i .! ^ 1 , ! 1 - w H t r CL 1 ! CL ! w i r^ I > 4: u r^ i i - 2 C i c 6 oo [83] o TH C<2 CO 1 v 8 J * ' O 1 ^ CO (/ C c G J: H -* c/3 ^5 *jr^ *r~ IES Conti: CLASS -II 1 ^ S 'S.I 5 &3 O CO !l 1 ^ -?, 42 8 g ^ J 1 ^ < .s S > j S c/3 o 6 j- \- V li 6 6 2 S -2 eu (0 CO rj O *-" (7^ C< H 10 ^ t-' 00 Ci O i 1 CQ cc cc a p ( D v v ' ' ' * ' o 6 a S ^ 1 S X fe S a> P-l . Q U o ( Q O- * +H CO W ^ 1 g MH q en rt " -M in in : bt 4! o 8*8 c c 3 oj oJ 1, a U O u, ^ & "S oj rt _r* _C c C L, 3 fj . in 6 c5 ^ 1C t> 2^ 06 ci [84 ] Continued CLASS A. CQ co J U g CO 1 1 -3 bi) rt 2 ^ t a co gj OH O .,.7 UH 4 S g. W 1 Boilers. Boiler Accessories, and Engines. Generators and Transfer Switchboards, Switching Miscellaneous Station E< Buildings, Fixtures and Other Operations Dr. Other Operations Cr. nt Purchased. Electric Current Purchai Other Onerations Dr. ^ Other Operations Cr. ft) co' T^' id 50 2>' 06 oi o H 1-1 ^ o* cc CO CO CO CO CO CO CO ^^ ^ U o u s o] $ C CO 1 1 1 O-i O 1 & W -o C ** 1 rt ^ -s - *o s y Q | i u a p i fi I U CO CO 9 c/3 s G C -M C C ^H O G C O c 3 C/3 ^ *T"* T! '53o E 2 1 1 1 OJ -! 5 1 QJ *s ^ c/) Q < J5 c 3 O W -* a a U c O o C u ! s m i w ;5 '3 * S PQ O 1 i i WC 6 g g 8 1 j *O ^O 2> GO [85] TJ CO co i a I Q u n, cfl 01 W TJ e O O I 8 S O TH I PQ in 3 U LO CX CX 3 co O O -* ' -4-> O O Oi c w) ! w S g C/5 ^ .2 1 i d 1 S a * ri t-i " 1 ^NIES Contin CLASS . Substation, Ti Equipment. . Buildings, Fix Other Onerati "rt v L, CX O u - v *: ^ -8 j P^ . supplies and . Equipment. 5 . 1^1 a ,. i^s 2 c Z .5 w ^ 1 g 111 C di O3 . 1 . . Line Transfer f xo so oc ci r\ 10 O > rH O* ^^ ^^ CO HH nl rfi 10 ?C sO ^V! IH ?D ?D ?C o g H v -^ v - v "^ H cl ' v CO 2 o CO Q M ^ CO CO o a O a lc ' S OT 1 1 C cy u 1 i . I I : 1 1 la i c ) O C ! i ! e ) 1 (X) CO CO CO CO Ci CO [87 H d 8 Supplies ons Dr. ons Cr. C s co co CO * g 2 8 g 1 cu o < H a o u s" j| o CU 5-H VH CO H i i d) 1 S a i 3 CU o Z pS oi rH s a o PQ CO CO % * c X rt 1 ^ 1- ^ *tt cu cu *c3 ' . ^s J2 CU < OH *7^ * rt So " CO O O . ^H III I"! 1 fe 13 ^ u 5 U fc a o 5 HH O H d s O c N ^ CO rJH 1C CO OO 2> ci ^^ C^J L 2> ?> J> 2> E> t i> 00 3 ** 00 C S ^ 10 E a ^ i i 1 C i CO C i If "^ ) ^c '4! .9 3 CT "rt C I u ^- ^C 1 CL c ) cu L, OH .2 4- 1 C ) O CLJ jE 5 c/ > '\. 5 - a Ui > cu | 4- c/ ! 1 le IS : O * z> ^ a 5 05 ^i < ^ H Tj 10 [88] TJ .S 1 I H O O vi CO co g tg Q j< s I! 2 a II 000000 HH O B w S o o <> CQ CO Oi Oi 1C CD ^ I U g 1 .& 3 ; . II ^ & (2 10 CO 10 S [89] 00 u u | hH g o i i O O 1 2 ^_c J3 *3 2 1 CO PQ . 1 S o 1 CC C/3 CO MH O 2 o-g _ I rr\ C3 nn ^ rt *rt oo IES Continued. CLASS A. tAL. Salaries and Expense; Salaries and Expenses Printing, Stationery a General Office Expen! General Office Rent. Maintenance of Gener Equipment and Gr< Law Expense Genen Injuries and Damage Insurance. Miscellaneous General *2 MH < Z ^ 00 oi 10* 2> 000 CQ CO T^ 11 O Pn M ^ Oi Oi rH i 1 ^ MH O ; O ^ ^ PQ 1 c CO Z i CO 8 O) o OJ ^ 1 1 00 O ^ s^ 1 a 9p g 13 CO g 1 s o (U 1 | 1 *8 00 "o Cfl i 1 o 13 CO g c b 1 *t^ H C CU a, G W c PQ w W 43 u oT 00 . cu .s oo 3 CO < 5 a c/) CO bo o 1 X i i i-j ^ .S 1 W VH v H i? 'S c3 ^ .s (U G ^ 3 ^ *c3 co 1 o rt S fcj 00 oi T 1 ci co* CO O > s> o 04 . S H i rt O X c3 % m ^ $ o ^3 ex U t-> > Y f\ ^^ rt iH CQ CO ^ 10 Z> O rH C 2> oo o ?? s 9 iS j J""^ ^ (7^? W Q o A ^ co - ^^j j_ ** WQ ,-x i H i o to O z J H c/) i > i i O <^ J . I : ^^ ^J El CJ 1 .1 ! H- 1 CO J CO c s [92] bjo .s C c/j rt u w C 2 . OH nJ *o I, . c3 b/) 55 a, c fc a OH O -o G rt c/3 f-L, ;& s < ri j ^? h/i G !<5 W -o C *H *- O hH < CO co (J 1 1-8 rt 3 T3 - S -I c/) o g g 3 ^ '+3 T3 ^D o O w (5 C oJ o J2 ^ h 1 1^1 Ji'S ! lil^MJl fe cocoSfe^K-l^co Boilers. , Boiler Accessories anc Engines. , Generators and Trans , Switchboards, Switchi , Miscellaneous Station Buildings, Fixtures an PH ^ S^SSSSSco CO CO CO CO CO QO Cl CO CC o 4- co b ^^ 2 PQ CO v_X CO o u co 8 CO 1 J U 1 1 i r 93 bX) PQ CO "O c oJ (J g 1 s 5 u 2 . NSFORMAT CO s I 2 -- rTi \ C 3 4> ^^ _ . t? co pl- 1 S tj o S rt 1 1 a 1 J 1 1 { 4i fi j i &^|-^ CO O ^ CO CO l**rfH? Illllll Illicit P^! O H) co PQ H CO CO CO ^ ^ <, .S "-< 'C ^ bJo-^ *a > ' JS ' S C C OH ,NIES Co :ATION. Commerc: u 1_ CD s c U Consumei Municipal Municipa Commerc , Commerc Consumei , Municipa 1 _! 'c 1 rt rt ^2 't75 rt 3 o J ^K' ^^ C < o $ % '- J ^ ^""^ crj QJ *T"3 r^ H H"! S g 02:<^0 U <5 CN T I rg CO ^i 10 to z> 00 Oi o rH ^ CQ CO ^ O CO Pk 3 00 GC CO j GO oo GO GO 00 - J 00 V- C: C7i ^5 O5 Oi O^ Oi O5 o ^ v ~~Y~ Y O ^^ H> Q p 10 id CO CO "ex 'i | 'C 5- 1 e cl CO CL ^ 'c C T > u Q OH E c (_j 5 5 X U r c I ) ^ i 1 w CO 1 o CL c. > -rt CO i C c 4 4 c a i ^;J c 1 c ' C C 1 *-* ^J ^ 1 4m (U a 1 G U a i- a J 4 > CT u a ! i ." , _c 1 i Z. L, c 1, cd a ) ) )^ ^ ! u [96 ] ontinued S A. ! H HH S5 OH a o o CLAS :s of General Officers. O 1 -4-J G cu g 13 i *rt in G