mw >Uy ov>> $3 : _XrAOjo ^noj sr v GIFT OF . if ^( ^% Mlo )BISM>- te XM n UNIFORM CLASSIFICATION OF ACCOUNTS FOR Municipal Electric Light and Power Utilities PRESCRIBED BY Bureau of Inspection and Supervision of Public Offices of Washington C. W. CLAUSEN, State Auditor and Kx-Officio Chief Formulated and Revised by JAMES F. LEGHORN, Member of the Bureau 'StalteNBsaminer *** * * ' EFFECTIVE JANUARY 1, 1916 OLYMPIA, 1916 FRANK M. LAMBORN odSSfeo PUBLIC PRINTEB .. o INTRODUCTION. UNIFORM SYSTEM OF ACCOUNTING. This uniform classification of accounts was formulated and pre- scribed in accordance with Chapter 76, Laws 1909. Sec. 2. "The State Auditor, through said bureau, shall formulate, prescribe and install a system of accounting and reporting in confor- mity with the provisions of this act, that shall be uniform for every state office and every state educational, benevolent, penal and re- formatory institution, public institution and every public office and every public account of the same class, and which shall exhibit true accounts and detailed statements of funds collected, received and expended for account of the public for any purpose whatever, and by all public officers, employes or other persons, such accounts to show the receipt, use and disposition of all public property, and the income, if any, derived therefrom, and of all sources of public income and the amounts due and received from each source, all receipts, vouchers and other documents kept, or that may be required to be kept, necessary to isolate and prove the validity of every transaction, and all statements and reports made or required to be made, for the internal administration of the office to which they pertain and all re- ports published, or that may be required to be published, for the in- formation of the people, regarding any and all details of the financial administration of public affairs. (L. '09, p. 137, Sec. 2; R. & B. C., Sec. 8347.)" SEPARATE ACCOUNTS FOR PUBLIC SERVICE INDUSTRY. Sec. 4. "Separate accounts shall be kept for every public service industry which shall show the true and entire cost of the ownership and operation thereof, the amount collected annually by general or special taxation for service rendered to the public and the amount and character of the service rendered therefor, and the amount collected annually from private users, if any, for service rendered to them, and the amount and character of the service rendered therefor. (L '09 p. 138, Sec. 4; R. & B. C., Sec. 8349.)" (3) A o ANNUAL REPORT OF TAXING DISTRICTS AND PUBLIC INSTITUTIONS COMPARATIVE STATISTICS. Sec. 5. "The State Auditor, through said bureau, shall require from every taxing district, state educational, penal, benevolent and reformatory institution and public institution financial reports cover- ing the full period of each fiscal year, in accordance with the forms and methods prescribed by him, which shall be uniform for all ac- counts of the same class, which said reports shall be prepared, cer- tified and filed with said bureau within thirty days after the close of each fiscal year by the auditing department of said taxing district or public institution. Such reports shall contain an accurate statement in summarized form of all collections made by or receipts received by the officers from all sources, all accounts due the public treasury but not collected, and of all expenditures for every purpose and by what authority authorized, and also: (a) A statement of all costs of own- ership and operation and of all income of each and every public ser- vice industry owned and operated by a municipality, (b) A statement of the entire public debt of every taxing district to which power has been delegated by the state to create a public debt, showing the pur- pose for which each item of the debt was created, the provisions made for the payment of the debt; a classified statement of all receipts and expenditures by any state office, state educational, penal, benevolent and reformatory institution and all public institutions together with such other information as may be required by the State Auditor. Such reports shall be certified as to their correctness by said State Auditor, his deputies, the chief inspector and supervisor ,of public offices, or other person legally authorized to make such certificate. Their sub- stance shall be published in an annual volume of comparative statistics that shall be issued for each class of accounts at the expense of the state as a public document, and shall be submitted by the State Auditor to the Governor for transmittal to the legislature at the next regular session, or at a special session when required. (L. '09, p. 138, Sec. 5; R. & B. C., Sec. 8350.)" OFFICERS TO KEEP ACCOUNTS PENALTY DEPOSIT OF COLLECTIONS. Sec. 6. "It shall be the duty of every public officer and employe to keep all accounts of his office in the form prescribed and to make all reports required by the State Auditor. Refusal or neglect to perform these duties shall be deemed an offense against the efficiency of public administration and the welfare of the people, and shall be punished by removal from office, after trial and conviction by a court of competent jurisdiction. Every public officer and employe whose duty it is to collect or receive payments due or for the use of the public shall de- posit such moneys collected or received by him with the treasurer of the taxing district once every twenty-four consecutive hours. In case a public officer or employe collects or receives funds for the account of a taxing district of which he is (not) an officer or employe, he shall, during the Saturday of each week, pay to the proper officer of the taxing district for account of which the collection was made or payment received, the full amount collected or received during the current week, for the account of such taxing district. (L. '09, p. 139, Sec. 6; R. & B. C., Sec. 8351; L. '11, chap. 30.)" (4) GENERAL INSTRUCTIONS. The records of Municipal Electric Light and Power Utilities of Washington shall be so kept as to show complete information con- nected with all accounting as prescribed by this classification. All accounting entries shall include suitable and practical information or shall be supported by other records including such information. The form, arrangement and reference data of the records shall be such as will enable ready identification, verification and analysis by the Bureau. The double entry method of bookkeeping shall be used and all accounting shall be upon the accrual basis, except where such ac- counting of minor items would necessitate labor and expense in un- due proportion to the resultant value. Subsequent to the installation of this classification no accounts, other than those prescribed herein, shall be set up, except by per- mission of the Bureau. Additional subdivisions and subaccounts with consistent descriptive titles may be established, if desired; pro- vided, that proper inter-relation is maintained, so that at all times all accounting results will be readily available by division, subdivision, account and subaccount as herein prescribed. Particular care should be used to preclude errors causing charges of expense items to capital accounts; and all persons in charge of any municipal department whether within or without the operations of the accounting utility, should devote the attention necessary to secure the accurate recording and disposition of data which originate in the department and concern the accounting of the utility. "Operating Expenses" are classified under three divisions desig- nated Class A, Class B and Class C. The class to be used by each utility will be determined by the Bureau in relation to the utility's volume of business, investment of capital and local requirements and facilities. Each account number is prefixed and each account used shall be designated, wherever it appears, by its number and prefix. Should any item present itself to the accountant in charge, which is not provided for herein, a ruling as to its disposition can be had from the Bureau. The co-operation of all municipal officials and accountants is re- quested. (5) CLASSIFICATION OF OPERATING REVENUES FOR MUNICIPAL ELECTRIC LIGHT AND POWER UTILITIES. ALL CLASSES. Rl Commercial Lighting Metered. R2 Commercial Lighting Flat Rate. R3 Commercial Power Metered. R4 Commercial Power Flat Rate. R5 Municipal Street Lighting. R6 Municipal Building Lighting. R7 Municipal Power. R8 Other Public Buildings and Grounds Lighting. R9 Other Public Institutions Power. RIO Electric Energy Sold to Other Electric Utilities. Rll Self Consumed Service. R12 Miscellaneous Operating Revenues. R13 Discounts and Adjustments. (6) OPERATING REVENUES. R1 COMMERCIAL LIGHTING METERED. Credit to this account all revenues derived from consumers, ex- cept municipal corporations, other civil divisions and other electric utilities, for metered electric energy supplied for lighting. NOTE. Where metered electric energy is used by such consumers for light- ing, and incidentally, for power purposes such as running fans, sewing machines, etc., the revenues derived therefrom shall be credited to this account. R2 COMMERCIAL LIGHTING FLAT RATE. Credit to this account, all revenues derived from consumers, ex- cept municipal corporations, other civil divisions and other electric utilities, 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 so furnished is used by such consumers for lighting, and incidentally, for power purposes such as running fans, sewing machines, etc., the revenues derived therefrom shall be credited to this account. R3 COMMERCIAL POWER METERED. Credit to this account all revenues derived from consumers, ex- cept municipal corporations, other civil divisions and other electric utilities, for metered electric energy supplied for heat or power. R4 COMMERCIAL POWER FLAT RATE. Credit to this account all revenues derived from consumers, ex- cept municipal corporations, other civil divisions and other electric utilities, for electric energy supplied for heat or power at flat rates per year or other time unit or on any basis independent of the quan- tity of energy supplied. R5 MUNICIPAL STREET LIGHTING. Credit to this account all revenues derived from lighting streets for municipal corporations. R6 MUNICIPAL BUILDING LIGHTING. Credit to this account all revenues derived from the sale of electric energy for the purposes of lighting, heating, or in any way serving municipal buildings, when such energy is supplied at lighting rates and not separately measured. R7 MUNICIPAL POWER. Credit to this account all revenues derived from the sale of electric energy to municipal corporations for power purposes when separately measured. (7) R8 OTHER PUBLIC BUILDINGS AND GROUNDS LIGHTING. Credit to this account all revenues derived from civil divisions other than municipal, such as federal and state institutions, counties, school districts, parks when not supported by municipal taxation, port districts, etc., for electric energy supplied for lighting and heating or in any way serving buildings and grounds when such energy is sup- plied at lighting rates and not separately measured. R9 OTHER PUBLIC INSTITUTIONS POWER. Credit to this account all revenues derived from civil divisions other than municipal, such as federal and state institutions, counties, school districts, parks when not supported by municipal taxation, port districts, etc., for electric energy supplied for power when separately measured. R10 ELECTRIC ENERGY SOLD TO OTHER ELECTRIC UTILITIES. Credit to this account all revenues derived from the sale of electric energy to other electric utilities for use of such utilities or to be by them distributed over their own lines to consumers. R11 SELF CONSUMED SERVICE. Credit to this account all revenues derived from self consumed service of electric energy used for lighting, power and heating pur- poses within the operations of the accounting utility, when such ser- vice is included as an operating expense. R12 MISCELLANEOUS OPERATING REVENUES. Credit to this account all revenues derived from operating sources not included in any of the preceding accounts of this division. R13 DISCOUNTS AND ADJUSTMENTS. Utilities which carry gross charges on consumers' accounts shall charge to this account all discounts made for prompt payment. Charge also to this account all revenue deduction adjustments of consumers' accounts which have accrued during the current annual period. CLASSIFICATION OF OPERATING EXPENSES FOR MUNICIPAL ELECTRIC LIGHT AND POWER UTILITIES. CLASS A UTILITIES. I. PRODUCTION. II. TRANSMISSION AND TRANSFORMATION. III. STORAGE. IV. DISTRIBUTION. V. UTILIZATION. VI. COMMERCIAL. VII. GENERAL. VIII. DEPRECIATION AND AMORTIZATION. I. PRODUCTION. A. WATER POWER GENERATION. Operation. 01 Hydraulic Labor. 02 Water Purchased for Power. OS Station Labor. 04 Superintendence. 05 Miscellaneous Labor. 06 Lubricants. 07 Miscellaneous Supplies and Expenses. 08 Other Operations Dr. 09 Other Operations Cr. Maintenance. M10 Dams and Intakes. Mil Flumes and Canals. Ml 2 Reservoirs and Forebays. M13 Penstocks and Tailraces. M14 Wheels and Governors. M15 Generators and Transformers Ml 6 Switchboards, Switching Apparatus and Wiring. M17 Miscellaneous Station Equipment. M18 Buildings, Fixtures and Grounds. M19 Way and Cars. M20 Telephone System. M21 Other Operations Dr. M22 Other Operations Cr. (9) B. STEAM POWER GENERATION. Operation. 024 Boiler Labor. 025 Fuel for Boilers. 026 Water for Boilers. 027 Steam Purchased for Power. 028 Engine Labor. 029 Electrical Labor. 030 Superintendence. 031 Miscellaneous Labor. 032 Lubricants. 033 Miscellaneous Supplies and Expenses. 034 Other Operations Dr. 035 Other Operations Cr. Maintenance. M36 Boilers. M37 Boiler Accessories and Piping. M38 Engines, Steam Turbines and Accessory Equipment. M39 Generators and Transformers. M40 Switchboards, Switching Apparatus and Wiring. M41 Miscellaneous Station Equipment. M42 Buildings, Fixtures and Grounds. M43 Other Operations Dr. M44 Other Operations Cr. Adjustments. OM45 Adjustments of Steam Power Generation Expenses. (10) C. GAS POWER GENERATION. Operation. 046 Gas Producer Labor. 047 Fuel for Gas Producers. 048 Water for Gas Producers. 049 Gas Purchased for Power. 050 Water for Cooling Engines. 051 Gas Power Equipment Labor. 052 Electrical Labor. 053 Superintendence. 054 Miscellaneous Labor. 055 Lubricants. 056 Miscellaneous Supplies and Expenses. 057 Other Operations Dr. 058 Other Operations Cr. Maintenance. M59 Gas Producers and Accessory Equipment. M60 Gas Engines and Accessory Equipment. M61 Generators and Transformers. M62 Switchboards, Switching Apparatus and Wiring. M63 Miscellaneous Station Equipment. M64 Buildings, Fixtures and Grounds. M65 Other Operations Dr. M66 Other Operations Cr. Adjustments. OM67 Adjustments of Gas Power Generation Expenses. D. ELECTRIC CURRENT PURCHASED. Operation. 068 Electric Current Purchased for Distribution. 069 Other Operations Dr. 070 Other Operations Cr. (11 ) II. TRANSMISSION AND TRANSFORMATION. Operation. 071 Superintendence. 072 Overhead System. 073 Underground System. 074 Substation, Transformer Station and Switching Station Labor. 075 Supplies and Expenses. 076 Other Operations Dr. 077 Other Operations Cr. Maintenance. M78 Right of Way, Patrol Roads and Bridges. M79 Overhead System. M80 Underground System. M81 Substation, Transformer Station and Switching Station Equipment. M82 Buildings, Fixtures and Grounds. M83 Telephone System. M84 Other Operations Dr. M85 Other Operations Cr. III. STORAGE. Operation. 086 Labor. 087 Supplies and Expenses. Maintenance. M88 Equipment. M89 Buildings, Fixtures and Grounds. (12) IV. DISTRIBUTION. Operation. 090 Superintendence. 091 Overhead System. 092 Underground System. 093 Line Transformers Overhead. 094 Line Transformers Underground. 095 Services. 096 Installing, Removing and Resetting Meters. 097 Inspecting and Testing Meters. 098 Meter Department Supplies and Expenses. 099 Miscellaneous Supplies and Expenses. 0100 Other Operations Dr. 0101 Other Operations Cr. Maintenance. M102 Overhead System. M103 Underground System. M104 Line Transformers Overhead. M105 Line Transformers Underground. M106 Services. M107 Meters. M108 Telephone System. M109 Other Operations Dr. MHO Other Operations Cr. Operation. Olll O112 O113 O114 O115 O116 V. UTILIZATION. Commercial Arc Lamps. Commercial Incandescent Lamps. Consumers' Installation. Miscellaneous Utilization Equipment. Municipal Arc Lamps. Municipal Incandescent Lamps. Maintenance. M117 Commercial Arc Lamps. M118 Commercial Incandescent Lamps Renewals M119 Miscellaneous Utilization Equipment. M120 Municipal Arc Lamps. M121 Municipal Incandescent Lamps Renewals. M122 Municipal Incandescent Lamp Accessories. (13) VI. COMMERCIAL. Office Salaries and Expenses. C123 Contracts. C124 Meter Reading. C125 Accounting. C126 Collecting. C127 Other Commercial Office Salaries and Expenses. New Business Salaries and Expenses. C128 Advertising and Soliciting. C129 Wiring and Appliances. C130 Other New Business Salaries and Expenses. Maintenance. C131 Maintenance of Commercial Office Equipment. VII. GENERAL. Office. G132 Salaries and Expenses of General Officers. G133 Salaries and Expenses of General Office Clerks. G134 Printing, Stationery and Office Supplies General. G135 General Office Expense. G136 General Office Rent. G137 Maintenance of General Office Buildings, Fixtures and Grounds. G138 Maintenance of General Office Equipment. Miscellaneous. G139 Insurance. G140 Store Expenses. G141 Law Expense General. G142 Injuries and Damages. G143 Miscellaneous General Expense. G144 Maintenance of Other Buildings, Fixtures and Grounds. G145 Maintenance of Miscellaneous Equipment. VIII. DEPRECIATION AND AMORTIZATION. DA146 Depreciation of Tangible Fixed Capital. DA147 Amortization of Intangible Fixed Capital. (14) LIGHT AND POWER UTILITIES. CLASS C UTILITIES. Operation. r Ol Operation of water power gener ating plant. Maintenance. J M2 Maintenance of water power gen- erating plant. o ' r* r ' "~% DC Z . -M . . * ! 03 0) -Q ! O UJ h ri _J UJ _J ^ Q {. UJ Z s H > B % ' 3g S Sb : 11 -a < tL H- 1 H UJ o 13 ^ -2 5 S a JH fcl Po g j g r 3 U SS 2 a?T Z D 2 DC U_ CO UJ co I. PRODUC WATER POWER H P <4 C/2 c/^ ooooooo 00 ^^^^ ?S^ ^ s^ C^J C^l C^ X "-* ' y v- ' v j \^ y- ^ S^M ^ib^ UJ o ^J '. z C 02 03 -0 H c/i ^ S < or W HH i 1 3o S ^ UJ 0. H a co 72 M ^T3 HH ^ P | a se t-< a a ed fi 6' OSSIFICATION OF H P Cfl 05 3 U Operatior Hydraulic labor . . Water purchased 1 Other operating la Miscellaneous supj expenses Other operations Other operations Maintenan Hydraulic power w Wheels and govern Electrical equipmei Miscellaneous stati Buildings, fixtures Other equipment . Other operations Other operations ^. ^^ C^l CO Tt^ OQ IG CO 00 g 00 OS O rH 'l I :* .2 : ~ * ' o g ~ M : < 5 8 IS|g| 2 g 821*?S3 5 c r a g-a M ^ M > % 21^3 5 C OB C -** d 2 5 S^l^^^ ^ l"lllS W . 8 43 5 ^ s l-Ss-2l Idings, fixtures a: er operations D er operations C Adjustments. Jjustments of ste generation exp (0 LU 0> . < i I LU H-3 Illliilsal 11 s?^ g? I 5 KPQH Oa: S KO ^ 6 ^ Z. LU Q. CO oooooooooo oc J O t- 00 O5 O r-i ' CO CO CO CO Tf "* (M CO ss -r S c X CD ( v ^ t A ' ^ LU ^"" ' ' . . "~ 7 r^~ . O * 1 Z. X CD S ' J_ \- CD O S PS ; CD ^ C/3 oj QJ 'O a s ) Q DC -t-> > ' fl CD '3 LU O cd O c? bo ; Q. Lu Z UTILIT 15 a 03 ^0 | 5c - * 1 i c 2 =2 1 c * < 3 8 2 fl 1 c s o> - B 2 re rt g cs 3 c en a 72 2 5 2 3 T3 . c3 Q 1 a 5 o 6 0! 1 stments. S ed 5 02 "c X expenses . CATIO * a) 2 T2 2 Z2 + Q. t-" o rt c S 1 a S 1! ' ^ O* j5 M O* C ^ c .2 & CD o D 2 S 0> * j || > -M H - r2 3 -3 ,2-2 ?l d 5 CO O M 02 O S OC 5 K H S WO 1 ^c ^ t- 00 O5 Or T i rH T I r-l TIT H (M CO Tt< U5 CO CXI (M 'M ^ O 0. OC 5 S Us ^s C (16) C LIGHT AND POWER UTILITIES. CLASS C UTILITIES. Operation. I i 'o a .2 "g ua .2 Maintenance. 1 M6 Maintenance of gas power gen ating plant. DC ' . 7^ r H -7 ,; o3 G 02 O> T3 ATING EXPENSES FOR MUNICIPAL ELE I. PRODUCTION. (C) GAS POWER GENERATIOT S. CLASS A UTILITIES. . . .0 . CQ 'O ... ,0 . . 0) G 02 s-* o3 fl o3 (-4 05 ' -rl 02 0) > bJD 02 0) J3 O C cp * OSOtnS S^ ^ o^->t- & ' C)H '5 s - i c; r ~'' : ^ w a 5 *- 1 s-i p^ a'S ' "oJ ^ .^ "3 OOOOOOOOOOO 5-i ^ : expenses O57 Other operations Dr O58 Other operations Cr Maintenance. f M59 Gas producers and accessor} d ac- equipment I M60 Gas engines and accessory equipment [ M61 Generators and transformers J M62 Switchboards, switching app ratus and wiring pment... M63 Miscellaneous station equipir iunds M64 Buildings, fixtures and grour M65 Other operations Dr M66 Other operations Cr Adjustments. er gen- OM67 Adjustments of gas power generation expenses . . DC UJ E a o> S c o3 |b o Q. o H '& x o 02 Q> S_i jj 02 O> B? ' G U. H c o (JH c-i o ,0 cd A a 0^ fl 02 02 fl C nance C tb c 0> & a 1st G <2 S $ C bJD 02 M ^ S O rv Z P fO J_ ' T3 rt CC .2 .2 urchase "o3 ^S o> gg OJ 0) a n o o "c re roducer jsories c? 8 S X '-M oc g Sal = a M ;_i CD a O a 4S Q) i Ci -D C < 2 r J3 +3 02 03 |j_ ^^ o^ """ P3< hi 0) rr* $-1 r^ pr 5 Q) *^ H SH ^ ^ QJ ^^ ^ /n Q) U} r~i O O ^ rr? CD ^ 3 03 22 5 5 VI o i ( '^ S ,C ^ CO < ^ Cy o 00 O H Smo ^ s CO TH CO CO CO Tf CO CO LO CO CO t- OO O5 O 2 o 00 g g ^= o (17) Q. O o> 02 c3 I S a - 4J O d 53 SI H E O 2 o Q. O 55 2 02 53 II | = s & o! ! I * re &n s g S ?i: 5 H IBS si Q. 2 o So H &i h^ 53 es ^ s Dr. s Cr. cur ion era tion tion o H tf o H Q -M ti 'sg . . f3 0) 3 t) OJ rrt = ;a|g iifidsi s glfi6 1 HI 1 1 lifll! il i|g 5ft|t5g5| i CO UJ Z UJ Q. X UJ O Z 8 la 0000 00 l 1 1 (18) oc I- o ui ui _i D_ O Z D 2 DC O U. CO UJ CO z UJ Q. X UJ o z H < DC UJ Q. O U. O z o < o t * o S r 1 CO g ^ 1 1 11 si o5 s S r} S & S "S S 1 S x Q. w 53 ^ S ^ 6 M a ej Q CC O Z C/2 < ^ Tfrl ua to t d s 3 XK J^ A ^\_ ^/ ^ ^ ^ ^ . , O3 rv ^ U/ CQ -r-H 03 '^ O I ^ O O 3 03 C? jj ^ 03 f O C 0) s fl s (_ 0> 1 5 8,1:1 3 3 I 1 I ! I 1 1 i - 3 o5 03 0> "C 8, o (0 XV I 1 1 4) (H -^^H "fl as CJ 1 " 1 '. "S < O i M rt -2 "c H jlMfjf I s j s w o3 oj (^ 0> g 52' 3 * 5 S S o w 2^ tf "g 5S^ W S S ^SS | IS to 00 "3 03 0> o i 3 5 t.^ Q. d 13 fijj 1 o5 : S .2 5IS1 il w r ri 03 tc O 28-8 s *'2ft5 I'S g P | |l| I!-, g| s> In HI iif S 336 Sll 33 3 S 8 8 S I 03 -< Q J -3 fl-oj^rt o " sss 3s Accounting . . Collecting . . . Other commei PYnpnsps ^ S -3 9*8? s l 5 3 a S g c '-3 W) fl o3 -g fill i u > Q. i-H S 0) V d o3 S 13 o C 03 ^ 0> 03 U) 02 Q_ U2 ^H ^"^ 02 PH CH E CD X ^ tf ^ o o> "H UJ g S 53 0. 3 T3 '55 $ S tJ "S S N U i c S S S U- 03 4S ^ JJ 03 ns ^2 C S S . . i S|!l! i 1 C "1 3^ I " I 1 < rr> O 'S fe a "3 o o ^ fe s 3 "S 5 * 's to H-3 1 1 J S 1 S 33 S 1 3 "3 M I s 03 C ^ ^ 0> CO I a 1 8 Commercial office expenses Business Salaries Commercial new aries and expe Maintenanc Maintenance of c< fice eauipment Q CO 02 3 UJ . "S CD f c3 Oi S p W o3 & J HH

a HH "3 s g d UJ H J o DO a ^ ^ 1 g M . = 02 g Q. O o sfi ^ O 7n CD . S Q Z CD ^H 0> 2 | "S 1 H CJ o o 02 S Q I ^^ Oi IT- 00 - 1 S' o H Q o j^ X ^^ A E ^ ' 02" ' N /- > "S h- Q SH ** o> UJ fl fl c . o . o 0) 0) *g . jg . jg g ^ g tf _l UJ CD '. O r^ . O g 1 ? '. C 3 3 1 W 'S 'o " : "3 73 I-H rr> . CQ ^ "So "So ri SES FOR MUNICIPAL VII. GENERAL ^LASS A UTILITI O> g g g-g g g : g a? D ^cp^Sw)^ !bjo ^'-W)% tSc - tS ^ jS_, 'r3 ! - i ^|o,^a>-.'ai"S g c c^^ ie^ g S, w g g rtwoso k -8B-0 g'Sfl S fl 02m02mbJD''3^H^HPlSS c! ^ 0^ o 0^ co G ^ rt ^3 0} H 3 Q} cc w O g 5E c3 '5* Pt! S c s UJ Q. HH H HH ^ ^ '^ Oj ^. r*S S2 3 "cl fcl 02 ^ s 'So 'So u_ H-; g g >> CD g 3 ^ O> o o> S^ -0 p cc 03 c ASSIFICATION O PQ CD CD 1 1 i h i 51 t Q) 02 .^ SH Q Q) O^ 4J (D '-J f_, rrt r^-J ^ 03 G < (D J3 rH S- ** m 3 43 S S'o^^S S^ jjj 1 a3 03 tfi * j!l 02 02 PH O ^5 Miscellane Insurance Store expenses . . Law expense gen damages Miscellaneous gen Maintenance of ot S o & 73 fl 03 03 0> ;_! 5 Maintenance of n equipment .... Depreciation of t ital Amortization of capital j t>- oo o CD tr- oo Oi o t-l (M CO -* LO cr> 00 00 t- t- t- c- oo OO OO OO OO OO GO ^3 ^ o o o o o ooo oo O Q n (21) OPERATING EXPENSES. I. PRODUCTION. A. WATER POWER GENERATION. OPERATION. 01 HYDRAULIC LABOR. Charge to this account the wages of all employes operating the hydraulic works, including foremen, intake operators, flume patrol- men, cleaners at reservoirs and screens and all other employes whose duties concern the operation of the hydraulic development outside of the generating station. 02 WATER PURCHASED FOR POWER. Charge to this account the cost of all water purchased for the purpose of operating water power generating plant equipment. 03 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 generat- ing station. The operation of substation apparatus and equipment occupying the same building with the water power generating plant should be charged to Account "O74 Substation, Transformer Station and Switch- ing Station Labor." 04 SUPERINTENDENCE. Charge to this account the salaries and expenses of the Superin- tendent and general foreman of the water power generating plant. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts, and cost of office supplies consumed, directly chargeable to expenses of water power generation, 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. 05 MISCELLANEOUS LABOR. Charge to this account the wages of employes in and about the water power generating plant engaged in miscellaneous operating work, including watchmen, labor cleaning buildings and yards, jani- tors, messengers and general labor not chargeable to any of the fore- going water power generating plant labor accounts. (22) 06 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 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. 07 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 replacement 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, janitor's supplies; ice, meals, car fares and toilet service. Charge also to this subaccount the proportion of stable and vehicle expense chargeable to water power generation which is not directly chargeable to other water power generation expense accounts. 08 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses chargeable to "Water Power Generation 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 utility. 09 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 utility. (23) MAINTENANCE. Definition. MAINTENANCE consists of all expenditures for current or ordinary repairs and renewals, occasioned by wear and tear, made in order to maintain the productive capac- ity 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. 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 treated as provided in "Depreciation." M10 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. M'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. M12 RESERVOIRS AND FOREBAYS. Charge to this account the cost of repairing and renewing storage reservoirs and forebays. This includes repairs to linings of walls and bottoms, gate houses and headgate equipment at the head of penstocks. M13 PENSTOCKS AND TAILRACES. Charge to this account the cost of repairing and renewing pen- stocks 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. M14 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, deflecting hoods, deflecting vanes, relief valves, air compressors for surge tanks, pumps for governors and nec- essary piping in connection therewith. M15 GENERATORS AND TRANSFORMERS. Charge to this account the cost of repairing and renewing gener- ators, exciters and other electric generating apparatus driven by hy- draulic power; motor generator exciter sets, transformers used for transmission purposes, and renewing transformer oil. NOTE. Maintenance of motors and transformers for driving auxil- iary apparatus will be charged to the appropriate equipment mainte- nance accounts. (24) M16 SWITCHBOARDS, SWITCHING APPARATUS AND WIRING. Charge to this account the cost of repairing and renewing switch- boards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instru- ment transformers, ground protecting devices, static relief equipment inside of station, remote control and signalling apparatus, storage batteries for operating station equipment, 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 system, the maintenance of such apparatus will be charged to the appropriate substation equipment maintenance accounts under "Transmission and Transformation." M17 MISCELLANEOUS STATION EQUIPMENT. Charge to this account the cost of repairing and renewing all mis- cellaneous equipment in and about the water power generating station which is not properly included in other maintenance accounts. Principal Items. Shafting, belting, rope and cable drives, clutches, pulleys, idler wheels, hoists, cranes, tools, and all other accessory equipment. M18 BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of repairing and renewing water power generating plant buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment; furniture, fixtures and other property of like nature in and about the water power generating plant not specifically pro- vided for elsewhere; plumbing for water, sewerage and drain- age; apparatus for heating, lighting and ventilating; fire pro- tection system; grounds, streets, and sidewalks; elevators, including control and operating apparatus; lockers; painting employes' 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 particular 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. M19 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 de- velopment. (25) M20 TELEPHONE SYSTEM. Charge to this account the cost of repairing and renewing telephone lines, telephone apparatus and switchboards of the telephone system in the water power generating station and between the station and the headworks. The cost of repairing and renewing telephone apparatus and switchboards used jointly for production and transmission should be apportioned between this account and Account "M83 Telephone Sys- tem." M21 OTHER OPERATIONS DR. Charge to this account the proportion of -operating expenses charge- able to "Water Power Generation 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 utility. M22 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 utility. (26) B. STEAM POWER GENERATION. OPERATION. 024 BOILER LABOR. Charge to this account the cost of all labor required for operation of boilers including boiler room foreman, water tenders, firemen, coal and ash handlers, feed pumpmen, etc. 025 FUEL FOR BOILERS. Charge to this account the cost of all fuel used for steam at the cost f. o. b. point of delivery at plant for storage. This includes in- voice cost of fuel, freight, switching, demurrage, cartage and loss due to shrinkage. Charge also to this account all expenses, 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. 026 WATER FOR BOILERS. Charge to this account the cost of water for boiler feed and con- densing 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 boiler water purification and filtration; also boiler water purifica- tion labor. Water used for cooling transformers and for general use should be charged to Account "O33 Miscellaneous Supplies and Expenses." 027 STEAM PURCHASED FOR POWER. Charge to this account the cost of steam purchased for steam power generation. 028 ENGINE LABOR.. Charge to this account the cost of all labor required for operation of steam prime movers and accessories, including labor of engineers and assistants, oilers, wipers, etc. 029 ELECTRICAL LABOR. Charge to this account the cost of all labor in connection with operating electrical apparatus, beginning with the generator and end- ing where the electric current leaves the generating station. This in- cludes the operation of generators, exciters, transformers, wiring, switchboards, instruments and all electrical equipment used in the pro- duction of electric power by steam. Principal Items. Labor of station operators and assist- ants, regulators and switchboard men. The operation of substation apparatus and equipment occupying the same building with the steam power generating plant should be charged to Account "O74 Substation, Transformer Station and Switch- ing Station Labor." (27) 030 SUPERINTENDENCE. Charge to this account the salaries and expenses of the superin- tendent and general foreman of the steam power generating plant. This includes also the salaries and expenses of chemists, draftsmen and all clerical help upon records and accounts, and cost of office sup- plies consumed, directly chargeable to expenses of steam power gener- ation, 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 steam power generating plant. 031 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. 032 LUBRICANTS. Charge to this account the cost of lubricants for all machinery 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, etc. 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. 033 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, fire room 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 trans- formers and general use. (b) Station Expenses. The general and miscellaneous expenditures in the steam power generating plant not properly chargeable to other accounts. Principal Items. Operation of lighting, heating, cleaning and fire protection systems; janitors' supplies; ice, meals, car fares and toilet service. Charge also to this subaccount the proportion of stable and vehicle expense chargeable to steam power generation which is not directly chargeable to other steam power genera- tion expense accounts. (28) 034 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able to "Steam Power Generation Operation," the distributed charges having been made to the primary accounts of other co-ordinate depart- ments, such as railway, gas or water within the same utility. 035 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 utility. (29) MAINTENANCE.* M36 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 breech- ings, bridge walls, arches, grate bars, stoker bars, furnaces, valves, super-heaters, dampers, headers and tubes. M37 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 conveyor and parts, ash conveyor and parts, coal bunkers inside the station, stoker engines and shafting, coal scales, filters, boiler injectors and pumps, heaters primary and sec- ondary economizers, and water meters. M38 ENGINES, STEAM TURBINES AND ACCESSORY EQUIPMENT. Charge to this account the cost of repairing steam engines, steam turbines and accessory equipment used for electric power generation. M39 GENERATORS AND TRANSFORMERS. Charge to this account the cost of repairing and renewing gener- ators, exciters and other electric generating apparatus driven by steam power; motor generator exciter sets, transformers used for trans- mission purposes, and renewing transformer oil. NOTE. Maintenance of motors and transformers for driving auxil- iary apparatus will be charged to the appropriate equipment mainte- nance accounts. M40 SWITCHBOARDS, SWITCHING APPARATUS AND WIRING. Charge to this account the cost of repairing and renewing switch- boards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instru- ment transformers, ground protecting devices, static relief equipment at the station, remote control and signalling apparatus, storage batteries for operating station equipment, 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 system, the maintenance of such apparatus will be charged to the appropriate substation equip- ment maintenance accounts under "Transmission and Transformation." * See definition preceding Account "M10." (30) M41 MISCELLANEOUS STATION EQUIPMENT. Charge to this account the cost of repairing and renewing steam power generating plant auxiliary equipment, including exhaust 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. M42 BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of repairing and renewing steam power generating plant buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment; brick or concrete stacks; furniture, fixtures and other property of like nature in and about the generating plant not specifical- ly provided for elsewhere; plumbing for water, sewerage and drainage; apparatus for heating, lighting and ventilating; fire protection system; grounds, streets and sidewalks; elevators, including control and operating apparatus; 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 particular unit of equipment. The maintenance of foundations prepared especially for certain units of equipment and de- signed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. M43 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able to "Steam Power Generation 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 utility. M44 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 utility. ADJUSTMENTS. OM45 ADJUSTMENTS OF STEAM POWER GENERATION EX- PENSES. Credit to this account the cost of steam sold to other municipal departments, public institutions, firms and individuals, as included in the preceding expense accounts of this division, and charge to Ac- count "RE205 Produced Steam Sold." ( 31 ) C. GAS POWER GENERATION. OPERATION. 046 GAS PRODUCER LABOR. Charge to this account the cost of operating labor engaged in the production of power gas. Exclude maintenance labor. 047 FUEL FOR GAS PRODUCERS. Charge to this account the cost of fuel used for producing power gas at the cost f. o. b. point of delivery at plant for storage. This in- cludes the invoice cost of the fuel, freight, switching, demurrage, cart- age 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 derived from the sale of ashes. 048 WATER FOR GAS PRODUCERS. Charge to this account the cost of water used for producing power gas. If the water is purchased, charge at the purchase price; if pumped, charge here the cost of pumping. 049 GAS PURCHASED FOR POWER. Charge to this account the cost of gas purchased for gas power generation. 050 WATER FOR COOLING ENGINES. Charge to this account the cost of water used and expenses in- curred in connection therewith for cooling gas engines. 051 GAS POWER EQUIPMENT LABOR. Charge to this account the cost of labor used in operation of gas engines and accessory equipment. Exclude maintenance labor. 052 ELECTRICAL LABOR. Charge to this account the cost of all labor in connection with operating electrical apparatus, beginning with the generator and end- ing where the electric current leaves the generating station. This in- cludes the operation of generators, exciters, transformers, wiring, switchboards, instruments and all electrical equipment used in the pro- duction of electric power by gas. Principal Items. Labor of station operators and assist- ants, regulators and switchboard men. The operation of substation apparatus and equipment occupying the same building with the gas power generating plant should be charged to Account "O74 Substation, Transformer Station and Switching Sta- tion Labor." (32) 053 SUPERINTENDENCE. Charge to this account the salaries and expenses of the superin- tendent and general foreman of the gas power generating plant. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts, and cost of office supplies consumed, directly chargeable to expenses of gas power generation, 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 gas power generating plant. 054 MISCELLANEOUS LABOR. Charge to this account the wages of all employes in and about the gas 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 gas power generating plant labor accounts. 055 LUBRICANTS. Charge to this account the cost of lubricants for all machinery and apparatus in the gas power generating plant, including engines and auxiliaries, electric apparatus driven by gas power, motor generator exciter sets, 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. 056 MISCELLANEOUS SUPPLIES AND EXPENSES. Charge to this account all operating supplies consumed and all expenses incurred in the gas power generating plant not properly chargeable to other accounts, as follows: (a) Production Supplies. All supplies used in the gas power generating plant which are consumed in the operating process, the replacement of which does not constitute a repair or renewal. Principal Items. Waste, packing supplies, gaskets, hose, bolts, screws, nails, dynamo and motor brushes, cans for con- taining rags and waste, hand oil cans, and water for cooling transformers and general use. (b) Station Expenses. The general and miscellaneous expenditures in the gas power generating plant not properly chargeable to other ac- counts. Principal Items. Operation of lighting, heating, cleaning and fire protection systems; janitor's supplies; ice, meals, car fares and toilet service. Charge also to this subaccount the proportion of stable and vehicle expense chargeable to gas power generation which is not directly chargeable to other gas power generation expense accounts. (33) 057 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able to "Gas Power Generation Operation," the distributed charges having been made to the primary accounts of other co-ordinate depart- ments, such as railway, gas or water within the same utility. 058 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Gas Power Generation Operation" chargeable to other co-ordinate departments, such as railway, gas or water within the same utility. (34) MAINTENANCE.* M59 GAS PRODUCERS AND ACCESSORY EQUIPMENT. Charge to this account the cost of repairing gas producers and accessory equipment used in production of gas for gas power genera- tion of electric energy. M60 GAS ENGINES AND ACCESSORY EQUIPMENT. Charge to this account the cost of repairing gas engines and ac- cessory equipment used for gas power generation of electric energy. M61 GENERATORS AND TRANSFORMERS. Charge to this account the cost of repairing generators, exciters and other electric generating apparatus driven by gas power; motor generator exciter sets, transformers used for transmission purposes, and renewing transformer oil. NOTE. Maintenance of motors and transformers for driving auxil- iary apparatus will be charged to the appropriate equipment mainte- nance accounts. M62 SWITCHBOARDS, SWITCHING APPARATUS AND WIRING. Charge to this account the cost of repairing switchboards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instrument trans- formers, ground protecting devices, static relief equipment at the sta- tion, remote control and signalling apparatus, storage batteries for operating station equipment, and all high and low tension wiring ex- cept that for local lighting. NOTE. When apparatus as listed in this account receives power from generators, or from transmission lines, and transforms or con- verts 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." M63 MISCELLANEOUS STATION EQUIPMENT. Charge to this account the cost of repairing gas power generating plant auxiliary equipment, including 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 equip- ment. See definition preceding Account "M10. 1 (35) M64 BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost ,of repairing gas producer plant and gas power generating plant buildings and fixtures and maintain- ing grounds. Principal Items. Permanent foundations for equipment, brick or concrete stacks; furniture, fixtures and other property of like nature in and about the generating plant not specifically provided for elsewhere; plumbing for water, sewerage and drainage; apparatus for heating, lighting and ventilating; fire protection system; grounds, streets and sidewalks; elevators, including control and operating apparatus; lockers; painting employes' dwellings and other miscellaneous buildings used in connection with the gas 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 particular unit of equipment. The maintenance of foundations prepared especially for certain units of equipment and de- signed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. NOTE. If subdivisions are made as provided in Account "P16 Gas Power Plant Buildings, Fixtures and Grounds," corresponding subdivision should be made of this account. M65 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able to "Gas Power Generation Maintenance," the distributed charges having been made to the primary accounts of other co-ordinate de- partments, such as railway, gas or water within the same utility. M66 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Gas Power Generation Maintenance" chargeable to other co-ordinate departments, such as railway, gas or water within the same utility. ADJUSTMENTS. OM67 ADJUSTMENTS OF GAS POWER GENERATION EXPENSES. Credit to this account the cost of gas sold to other municipal de- partments, public institutions, firms and individuals, as included in the preceding expense accounts of this division, and charge to Ac- count "RE206 Produced Gas Sold." (36) D. ELECTRIC CURRENT PURCHASED. OPERATION. 068 ELECTRIC CURRENT PURCHASED FOR DISTRIBUTION. Charge to this account the cost of all electric current purchased for the purpose of redistribution and sale. Include also "ready to serve" charges when incurred for the purpose of securing such service. 069 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses chaf ge- able 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 utility. 070 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Electric Cur- rent Purchased" chargeable to other co-ordinate departments, such as railway, gas or water within the same utility. (37) II. TRANSMISSION AND TRANS- FORMATION. OPERATION. 071 SUPERINTENDENCE. Charge to this account the salaries and expenses of superintend- ents and general foremen of the transmission system and of substa- tions. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts and cost of office supplies consumed, directly chargeable to expenses of transmission and trans- formation. Charge also to this account the proportion of the salaries and ex- penses of the engineering staff and load dispatchers assignable to the transmission system and substations. 072 OVERHEAD SYSTEM. Charge to this account the cost of patrolling, inspecting and test- ing overhead transmission lines and their equipment, locating and clearing overhead transmission line and telephone trouble, protecting lines from forest fires, floods and stump blasting operations, and all work in connection with operating transmission lines which is neces- sary to keep them in service and is not in the nature of repairs or re- newals. Charge also to this account the amount of rental paid for wires (except telephone wires) and for poles, towers and right of way. When poles or other structures carry both transmission and dis- tribution wires, the operating costs should be apportioned between this account and Account "O91 Overhead System." 073 UNDERGROUND SYSTEM. Charge to this account the cost of inspecting and testing under- ground cables, manholes and junction boxes, and all wages and ex- penses in connection with locating and clearing underground trans- mission line and telephone trouble. Charge also to this account the amount of rental paid for cables (except telephone cables) and conduits leased from municipal or other corporations. When underground conduits contain both transmission and dis- tribution cables, the operating costs should be apportioned between this account and Account "O92 Underground System." 074 SUBSTATION, TRANSFORMER STATION AND SWITCHING STATION LABOR. Charge to this account the wages of substation, transformer sta- tion and switching station operators, assistants, regulators, etc. Also the wages of wiremen, station meter testers, janitors, messengers, watchmen, etc., employed at such stations. (38) 075 SUPPLIES AND EXPENSES. Charge to this account the cost of all operating supplies consumed and all expenses incurred in the operation of substations, transformer stations and switching stations not properly chargeable to other ac- counts, as follows: (a) Supplies. All supplies used in substations, transformer stations and switching stations which are consumed in the operating pro- cess, the replacement of which does not constitute a repair or a renewal. Principal Items. Waste, wiping supplies, lubricants, ma- chine brushes, cans for containing rags and waste, hand oil cans, and water for copling 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. Principal Items. Operation of the lighting, heating, clean- ing and fire protection systems; janitors' supplies; ice, meals and car fares; toilet service; telephone rentals and the pro- portion of stable and vehicle expense chargeable to substa- tions, transformer stations and switching stations which are not directly chargeable to other substation, transformer and switching station expense accounts. 076 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able 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 utility. 077 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Transmission and Transformation Operation" chargeable to other co-ordinate de- partments, such as railway, gas or water within the same utility. (39) MAINTENANCE.* M78 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. M79 OVERHEAD SYSTEM. Charge to this account the cost of repairing and renewing the over- head transmission system, including labor, materials, tools and ex- penses. Principal Items. Poles, towers, crossarms, insulators, in- sulator pins, braces, brackets, guys, transmission system lightning arresters (installed outside of stations and substa- tions), lightning arrester stations, pole top or other transmis- sion 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 dis- tribution wires, the maintenance costs should be apportioned between this account and Account "M102 Overhead System." M80 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 stations and substations), conduits, manholes, sewer connections, sewer traps, repairing pavements and sidewalks. When conduits contain both transmission and distribution cables, the maintenance costs should be apportioned between this account and Account "M103 Underground System." M81 SUBSTATION, TRANSFORMER STATION AND SWITCHING STATION EQUIPMENT. Charge to this account the cost of repairing and renewing trans- formers, motor generators, rotary converters, boosters and renewing transformer oil. Charge also 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 equip- ment inside the stations, remote control and signalling apparatus, stor- age batteries for operating station equipment, and all high tension and low tension wiring except that for local lighting. See definition preceding Account "M10." (40 ) M82 BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of repairing and renewing sub- stations, transformer station and switching station buildings and fix- tures, and maintaining grounds. Principal Items. Permanent foundations for equipment; furniture, fixtures and other property of like nature in and about the substations, transformer stations and switching stations not specifically provided for elsewhere; plumbing for water, sewerage and drainage; apparatus for lighting, heating and ventilating; fire protection system, grounds, streets and sidewalks; elevators, including control and operating appar- atus; lockers; painting employes' dwellings and other mis- cellaneous buildings used in connection with the substations, transformer stations and switching stations. 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 particular 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 equipment accounts. M83 TELEPHONE SYSTEM. Charge to this account the cost of repairing and renewing tele- phone 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, telephone wire, in- sulators, poles, and crossarms. M84 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able to "Transmission and Transformation Maintenance," the distrib- uted charges having been made to the primary accounts of other co- ordinate departments, such as railway, gas or water within the same utility. M85 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Transmission and Transformation Maintenance" chargeable to other co-ordinate de- partments, such as railway, gas or water within the same utility. (41) III. STORAGE. OPERATION. 086 LABOR. Charge to this account the salaries of employes engaged in the operation of storage batteries, including superintendents, clerks, in- spectors, testers, battery men, labor incident to the operation of boos- ters; janitors, messengers, watchmen, etc. 087 SUPPLIES AND EXPENSES. Charge to this account the cost of all supplies consumed and all expenses incurred in the operation of storage batteries not properly chargeable to other accounts, as follows: (a) Storage Battery Supplies. All supplies consumed in the operation of storage bat- teries, 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 incurred in the operation of batteries 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 proportion of stable and ve- hicle expense chargeable to storage which is not directly chargeable to other storage expense accounts. (42) MAINTENANCE.* M88 EQUIPMENT. Charge to this account the cost of repairing and renewing storage batteries and their equipment. Principal Items. Battery tanks, linings and plates, electro- lyte, glass plates and covers, switchboards and instruments, cables, regulating apparatus, boosters, compensators, hydrogen generators and cell fillers. M89 BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of repairing and renewing build- ings and fixtures and maintaining grounds used for storage battery pur- poses. See definition preceding Accoumt "MIO." (43) IV. DISTRIBUTION. OPERATION. NOTE. Utilities desiring to keep separate the costs of operating Commercial and Municipal distribution systems may subdivide the fol- lowing Operation accounts for this purpose. 090 SUPERINTENDENCE. Charge to this account the salaries and expenses of superintend- ents and general foremen of the distribution system. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts, and cost of office supplies consumed, directly chargeable to expenses of distribution and utilization. Charge also with the proportion of the salaries and expenses of the engineering staff and load dispatchers assignable to the distribu- tion system. 091 OVERHEAD SYSTEM. Charge to this account the cost of inspecting and testing overhead distribution lines, and all wages and expenses in connection with lo- cating and clearing distribution line and telephone trouble. Charge also to this account the amount of rental paid for wires (except tele- phone wires) and for poles or towers and space on same. When poles or towers carry both distribution and transmission wires the operat- ing costs should be apportioned between this account and Account "O72 Overhead System." 092 UNDERGROUND SYSTEM. Charge to this account the cost of inspecting and testing under- ground cables, manholes and junction boxes, and all wages and ex- penses in connection with locating and clearing trouble in the under- ground distribution and telephone system. Charge also to this account the amount of rental paid for cables (except telephone cables) and conduits leased from municipal or other corporations. When underground conduits contain both distribution and trans- mission cables, the operating costs should be apportioned between this account and Account "O73 Underground System." 093 LINE TRANSFORMERS OVERHEAD.- Charge to this account the cost of removing and resetting over- head line transformers and their accessories, such as fuses, cut-outs, switches, etc., whether on poles, or on the premises of the consumer; also routine testing and inspecting of such apparatus. (44) 094 LINE TRANSFORMERS UNDERGROUND. Charge to this account the cost of removing and resetting under- ground line transformers and their accessories, such as fuses, cut-outs, switches, etc., whether in transformer vaults or on the premises of the consumer; also routine testing and inspecting of such apparatus. 095 SERVICES. Charge to this account the cost of disconnecting and reconnecting overhead and underground services at the consumers' premises, includ- ing 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 "P34 Distribution System Equipment Underground." 096 INSTALLING, REMOVING AND RESETTING METERS. Charge to this account the cost of installing, removing and reset- ting meters for consumers' service. 097 INSPECTING AND TESTING METERS. Charge to this account the cost of inspecting and testing meters on consumers' premises and in the meter department. 098 METER DEPARTMENT SUPPLIES AND EXPENSES. Charge to this account the cost of supplies consumed and expenses incurred in the operation of the meter department. Exclude main- tenance supplies and expenses. 099 MISCELLANEOUS SUPPLIES AND EXPENSES. Charge to this account the cost of all operating supplies consumed and all expenses incurred in the distribution system not properly chargeable to other accounts. This includes distribution system tele- phone rentals and the proportion of stable and vehicle expense charge- able to the operation of the distribution system, which are not directly chargeable to other distribution and utilization expense accounts. 0100 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able 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 utility. 0101 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Distribution- Operation" chargeable to other co-ordinate departments, such as rail- way, gas or water within the same utility. (45) MAINTENANCE.* XOXK. Utilities desiring to keep separate the costs of repairing and renewing Commercial and Municipal distribution systems may subdivide the following Maintenance accounts for this purpose. M102 OVERHEAD SYSTEM. Charge to this account the cost of repairing and renewing the over- head distribution system, including labor, materials, tools and expenses. Principal Items. Poles, towers, crossarms, insulators, in- sulator pins, braces, brackets, guys, distribution system light- ning arresters (installed outside of stations and substations) ; repainting, removing and resetting poles and towers; repair- ing pavements and sidewalks. When poles or other structures carry both distribution and trans- mission wires, the maintenance costs should be apportioned between this account and Account "M79 Overhead System." M103 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 stations and substations), conduits, manholes, sewer connections, sewer traps, repairing pavements and sidewalks; 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 "M80 Underground System." M104 LINE TRANSFORMERS OVERHEAD. Charge to this account the cost of repairing and renewing over- head 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, or on the premises of the consumer. This includes also the cost of removing, resetting, inspecting and testing overhead line transformers for the purpose of repairs. M105 LINE TRANSFORMERS UNDERGROUND. Charge to this account the cost of repairing and renewing under- ground distribution transformers, including renewing oil, repainting, rewinding, and repairs to switches and transformer devices which are the property of the utility, whether in transformer vaults or on the premises of the consumer. This includes also the cost of removing, resetting, inspecting and testing underground line transformers for the purpose of repairs. See definition preceding Account "M10." (46) M106 SERVICES. Charge to this account the cost of repairing and renewing over- head and underground services. Utilities that charge the first cost of services to Account "O95 Services," will charge to this account only the cost of repairing and renewing the underground services between the distribution mains and the first junction box or main line switch. M107 METERS. Charge to this account the cost of repairing and renewing con- sumers' 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 pur- pose of repairs, and resetting the same. M108 TELEPHONE SYSTEM. Charge to this account the cost of repairing and renewing tele- phone equipment and telephone lines used for the operation of the dis- tribution system. This includes the costs of repair parts for tele- phones, telephone switchboards, telephone wires, insulators, poles and crossarms. M109 OTHER OPERATIONS DR. Charge to this account the proportion of operating expenses charge- able 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 utility. M110 OTHER OPERATIONS CR. Credit to this account the proportion of the cost of "Distribution- Maintenance" chargeable to other co-ordinate departments, such as railway, gas or water within the same utility. (47) V. UTILIZATION. OPERATION. 0111 COMMERCIAL ARC LAMPS. Charge to this account the cost of removing, resetting, trimming, cleaning, inspecting and turning on and off commercial arc lamps, in- cluding those in municipal buildings; also adjusting and testing lamps in place. Principal Items. Wages and expenses of trimmers and inspectors, carbons, brushes, chamois skins, and polishing powder. Utilities may at their option charge the first cost of installing com- mercial arc lamps to this account. 0112 COMMERCIAL INCANDESCENT LAMPS. Charge to this account the cost of turning on and off commercial 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 installa- tion to this account, as well as the cost of renewals, delivery, etching, and photometering lamps. 0113 CONSUMERS' INSTALLATIONS. Charge to this account the labor and expense incurred in attend- ing trouble calls, testing voltage at the request of the consumer, and inspecting wiring and installations on consumers' premises. Charge also the cost of repairing property of the consumer, such as electric wiring, fixtures and appliances, for which no charge is made to the consumer. 0114 MISCELLANEOUS UTILIZATION EQUIPMENT. Charge to this account the cost of installing and testing motors, their accessories and other equipment installed on the consumers' premises, for which no rental is charged. Operating expenses of such equipment when rented, will be charged to Account "RE208 Rental of Conduits, Pole Lines and Apparatus." (48) 0115 MUNICIPAL ARC LAMPS. Charge to this account the cost of removing, resetting, trimming, cleaning, inspecting and turning on and off municipal street arc lamps; also adjusting and testing lamps in place. Principal Items. Wages and expenses 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. 0116 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 installation to this account. Utilities may at their option charge the cost of the first in- stallation of municipal incandescent lamps to this account, and in such event all renewals, including the cost of delivery, etching and photom- etering lamps should also be charged to this account. (49) MAINTENANCE.* M117 COMMERCIAL ARC LAMPS. Charge to this account the cost of repairing and renewing com- mercial 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; renewing globes and parts; and the proportion of the arc lamp repair shop supplies and expenses chargeable to this work. M118 COMMERCIAL INCANDESCENT LAMPS RENEWALS. Utilities that charge the first installation of commercial incandes- cent lamps to Capital Account will charge to this account the cost of renewals, including cost of delivery, etching and photometering lamps. M119 MISCELLANEOUS UTILIZATION EQUIPMENT. Charge to this account the cost, when not provided for in other accounts, of repairing miscellaneous utilization equipment installed on consumers' premises and for which no rental is charged. This in- cludes repairs to motors, their accessories and other equipment. Main- tenance expenses of such equipment when rented will be charged to Account "RE208 Rental of Conduits, Pole Lines and Apparatus." M120 MUNICIPAL ARC LAMPS. Charge to this account the cost of repairing and renewing munici- pal street arc lamps and their accessories. 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 proportion of arc lamp repair shop sup- plies and expenses chargeable to this work. M121 MUNICIPAL INCANDESCENT LAMPS RENEWALS. Utilities that charge the first installation of municipal incandescent street lamps to Capital Account will charge to this account the cost of renewals, including cost of delivery, etching and photometering lamps. M122 MUNICIPAL INCANDESCENT LAMP ACCESSORIES. Charge to this account the cost of repairing and renewing munici- pal incandescent street lamp fixtures and accessories. This includes sockets, globes, goose necks, posts, etc. *See definition preceding Account "M10." (50) VI. COMMERCIAL. OFFICE SALARIES AND EXPENSES. C123 CONTRACTS. Charge to this account salaries and expenses incurred in connec- tion with applications and" contracts for service, and attention to bill questions. C124 METER READING. Charge to this account salaries and expenses incurred in reading meters. C125 ACCOUNTING. Charge to this account salaries and expenses incurred and cost of supplies consumed in keeping consumers' accounts, rendering con- sumers' bills, and other accounting of commercial business. C126 COLLECTING. Charge to this account salaries and expenses incurred in the col- lection of consumers' accounts, including salaries of cashiers, collec- tors and clerks; and cost of postage and stationery used, collectors' expenses, etc. Charge also to this account fees and commissions allowed for collection of consumers' accounts. C127 OTHER COMMERCIAL OFFICE SALARIES AND EXPENSES. Charge to this account commercial office salaries and expenses, and cost of supplies consumed, which are not chargeable to the other accounts of this division. (51) NEW BUSINESS SALARIES AND EXPENSES. C128 ADVERTISING AND SOLICITING. Charge to this account the cost of all advertising and soliciting. Principal Items. Salaries and expenses of advertising manager and assistants; booklets, handbills, newspaper ad- vertisements, posters, bulletins, and all related items of ex- pense; cost of all labor, material or devices furnished by the utility for demonstrator advertising, together with salaries and expenses of demonstrators, rent and all miscellaneous expenses incurred in demonstration. Charge also to this account the salaries and expenses of solicitors, except the proportion chargeable to consumers' bill questions; also all commissions paid for securing new business, preparing estimates, en- gineering advice, etc. C129 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. C130 OTHER NEW BUSINESS SALARIES AND EXPENSES. Charge to this account commercial new business salaries and ex- penses, and cost of supplies consumed, which are not chargeable to the other accounts of this division. MAINTENANCE. C131. MAINTENANCE OF COMMERCIAL OFFICE EQUIPMENT. Charge to this account the cost of repairs to office equipment used exclusively in the Commercial Department. (52) VII. GENERAL. OFFICE. G132 SALARIES AND EXPENSES OF GENERAL OFFICERS. Charge to this account the salaries and expenses of general officers of the utility, whose jurisdiction extends to the entire system, when not properly chargeable to other accounts. G133 SALARIES AND EXPENSES OF GENERAL OFFICE CLERKS. Charge to this account the salaries and expenses of all employes in the general office, which are not properly chargeable to other ac- counts. G134 PRINTING, STATIONERY AND OFFICE SUPPLIES- GENERAL. Charge to this account the cost of all printing, stationery and of- fice supplies used in the general office not properly chargeable to other accounts. G135 GENERAL OFFICE EXPENSE. Charge to this account all sundry expenses incurred in the general office. Principal Items. Postage (except postage charged to commercial expense) ; rental of postoffice and safe deposit boxes; telephone rentals and expenses incident to general of- fice telephone service, telegrams; wages and supplies of jan- itors, elevator men and watchmen employed in general and branch offices. G136 GENERAL OFFICE RENT. Charge to this account the rental paid for general and branch offices. G137 MAINTENANCE OF GENERAL OFFICE BUILDINGS, FIX- TURES AND GROUNDS. Charge to this account the cost of labor and material incurred in the repair of general and branch office buildings, fixtures and grounds, including elevators with control and operating apparatus, vaults, heat- ing and ventilating apparatus, lighting fixtures, fire protection system; appurtenant grounds, streets, sidewalks, etc. G138 MAINTENANCE OF GENERAL OFFICE EQUIPMENT. Charge to this account the cost of all repairs to general office equipment. Exclude the cost of repairs to office equipment used ex- clusively by the Commercial Department. (53) MISCELLANEOUS. G139 INSURANCE. Charge to this account all premiums paid for fire, boiler, casualty, industrial, fidelity, automobile and other insurance not chargeable to other accounts. G140 STORE EXPENSES. Charge to this account the proportion of salaries and expenses including stationery, of storekeepers and their assistants and clerks not chargeable specifically to Capital or other Expense Accounts. Charge also to this account the cost of freight, transfer, storage, etc., when not practicable to include as a part of the unit costs of ma- terials and supplies. Charge also to this account rentals of storeroom buildings; re- pairing and renewing storeroom buildings, fixtures and equipment, and maintaining grounds. G141 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, tes- timony reports, etc., fees and retainers for services of attorneys not regular employes; court costs and payment of special notarial and wit- ness fees not provided for elsewhere; expenses in connection with taking depositions; legal advertising and all law and court expenses not elsewhere provided for. G142 INJURIES AND DAMAGES. Charge to this account all expenses incurred on account of persons killed or injured and property damaged in connection with the opera- tion of the utility. Principal Items. Salaries and expenses of Claim Agent, investigators, adjusters and others engaged in the investigation of accidents 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; salaries, fees and expenses of surgeons, hospital service, medical and surgical supplies, expenses of coroners and undertakers; and all amounts paid in settlement of claims for death or injuries of persons, or damage to prop- erty. G143 MISCELLANEOUS GENERAL EXPENSE. Charge to this account any expense general to the business and not chargeable specifically to other general expense accounts. (54) G144 MAINTENANCE OF OTHER BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of labor required^ and material used in the repair of buildings, fixtures and grounds which is not chargeable to other accounts. Maintenance of buildings, fixtures and grounds of general shops, and utility equipment, and buildings, fixtures and grounds rented by the utility to others, will be charged to appropriate accounts of the "Miscellaneous Revenue and Expense Division," as provided. G145 MAINTENANCE OF MISCELLANEOUS EQUIPMENT. Charge to this account the cost of labor required and material used in the repair of miscellaneous equipment included in Account "P45 Miscellaneous Equipment," except where maintenance may be direct- ly charged to other appropriate expense accounts. Maintenance of equipment of general shops, utility equipment and equipment such as, pole lines, conduits and apparatus rented by the utility to others, will be charged to appropriate accounts of the "Mis- cellaneous Revenue and Expense Division," as provided. (55) VIII. DEPRECIATION AND AMORTIZ- ATION. DA146 DEPRECIATION OF TANGIBLE FIXED CAPITAL. This account will include the accrued losses by depreciation, as follows: (1) Losses by current deterioration in value of tangible fixed capital resulting from wear and tear not covered by cur- rent maintenance charges. (2) Losses by obsolescence or inadequacy resulting from age, physical change, or supersession by reason of new inven- tions and methods, and changes in demand or requirement. (3) Losses by destruction of property resulting from ex- traordinary casualties. Charge to this account and credit to Account "L23 Reserve for Accrued Depreciation Tangible Fixed Assets" each month such month- ly proportional amount as will by its uniform application, during the period of the estimated serviceable life of the tangible fixed assets depreciated, produce a total amount equal to the known or estimated cost of such assets less salvage or scrap value. (The cost of current repairs and renewals shall not be included in depreciation charges.) When any tangible fixed asset is retired from service the cost thereof charged to the asset account shall be credited to that account. The "Reserve," (Account "L23"), shall be charged with that part of the cost of the asset retired which has been credited to it; and "Ma- terials and Supplies," (Account "A72"), or appropriate subaccount thereof shall be charged with the known or estimated salvage or scrap value of the asset retired. The differences between accounting values used and values de- termined upon retirement of tangible fixed assets from service or \alues fixed by sale are adjustable, as follows: That proportion applicable to periods prior to the current annual period will be adjusted through Accounts "S23 Delayed Gains Accrued in Prior Periods" and "S24 Delayed Losses Accrued in Prior Periods," and that proportion applicable to the current annual period will be ad- justed through this account. NOTE. As required above the cost of any tangible fixed asset retired from service shall be credited to the asset account : therefore, the cost of any tangible fixed asset replacing an asset retired shall be charged to the asset account. Analysis of the property and plant accounts when required by the Bureau of Inspection and Supervision of Public Offices, will include identification of property units in service. DA147 AMORTIZATION OF INTANGIBLE FIXED CAPITAL. Charge to this account and credit to Account "L24 Reserve for Accrued Amortization Intangible Fixed Assets" each month the monthly proportion of annual charges determined or estimated to be sufficient to extinguish the cost value of intangible capital upon or be- fore the expiration of useful life of such capital. (56) CLASSIFICATION OF MISCELLANEOUS REVENUES AND EXPENSES FOR MUNICIPAL ELECTRIC LIGHT AND POWER UTILITIES. ALL CLASSES. RE201 Engineering. RE202 General Shops. RE203 Utility Equipment. RE204 Merchandise Sales. RE205 Produced Steam Sold. RE206 Produced Gas Sold. RE207 Rental of Real Estate and Buildings. RE20S Rental of Conduits, Pole Lines and Apparatus. RE209 Interest on Departmental Current Fund Deposits. RE210 Other Miscellaneous Revenues and Expenses. (57) MISCELLANEOUS REVENUES AND EXPENSES. RE201 ENGINEERING. Charge to this account expenses incurred for engineering services and production of engineering maps and records. This includes such items as salaries of engineers, draftsmen, clerks and other employes required; incidental expenses and cost of supplies consumed. Credit to this account items chargeable to other accounts, other municipal departments, taxing districts, firms and individuals for en- gineering services and records rendered. RE202 GENERAL SHOPS. Charge to this account the general expenses of operating General Shops and maintaining General Shop equipment, buildings and fixtures. Exclude the cost of labor and material directly chargeable to shop jobs, for which provision is made in Account "ASS General Shop Work in Progress." When a general shop job is completed, the cost thereof will be credited to Account "A83 General Shop Work in Progress." The amount of the charge therefor will be debited to the appropriate ac- count. The amount of profit derived, if any, will be credited to this account, or the amount of loss, if any, will be debited to this account. Utilities so desiring, may subdivide this account for the purpose of keeping separate machine shop, blacksmith shop, carpenter shop, etc. RE203 UTILITY EQUIPMENT. Charge to this account the cost of operating utility equipment and maintaining utility equipment, buildings and fixtures. Credit to this account all revenues derived from service rendered to other accounts, other municipal departments, firms and individuals. Utilities desiring to keep separate accounts for motor, horse and other vehicles, may open sub-accounts for this purpose. RE204 MERCHANDISE SALES. Charge to this account the cost of all electric merchandise sold, and credit Account "A73 Merchandise Acquired for Sale." Charge also to this account all expenses incurred in the sale of electric merchandise. Credit to this account all amounts derived from the sale of elec- tric merchandise. Exclude sales of discarded property. (58) RE205 PRODUCED STEAM SOLD. This account is provided for the revenues and expenses applying to the sale of steam produced, in connection with steam power genera- tion plants of the utility, to other municipal departments, public in- stitutions, firms and individuals. Charge to this account the cost of steam sold and credit Account "OM45 Adjustments of Steam Power Generation Expenses." Charge also to this account such other expenses as may be applic- able. Credit to this account all revenues derived from the sale of steam. RE206 PRODUCED GAS SOLD. This account is provided for the revenues and expenses applying to the sale of gas produced, in connection with gas power generation plants of the utility, to other municipal departments, public institutions, firms and individuals. Charge to this account the cost of gas sold and credit Account "OM67 Adjustments of Gas Power Generation Expenses." Charge also to this account such other expenses as may be applic- able. Credit to this account all revenues derived from the sale of pro- duced gas. RE207 RENTAL OF REAL ESTATE AND BUILDINGS. Credit to this account monthly as they accrue all miscellaneous 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 the insurance on the property so rented. RE208 RENTAL OF 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, attach- ments 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. Charge also to this account the expenses of installation of rented equipment, such as motors and appurtenances. RE209 INTEREST ON DEPARTMENTAL CURRENT FUND DE- POSITS. Credit to this account monthly all accruals of interest receivable on deposits of department current funds with banks, trust companies or others. RE210 OTHER MISCELLANEOUS REVENUES AND EXPENSES. Credit and charge to this account all miscellaneous revenues and expenses not provided for in any of the preceding accounts of this di- vision. (59) CLASSIFICATION OF DEDUCTIONS FROM GROSS INCOME FOR MUNICIPAL ELECTRIC LIGHT AND POWER UTILITIES. ALL CLASSES. Dl Interest on General Bonds Outstanding. D2 Interest on Revenue Bonds Outstanding. D3 Miscellaneous Interest. D4 Amortization of Discount on Funded Debt. D5 Amortization of Premium on Funded Debt Credit. D6 Charges in Lieu of General Taxes and Assessments on Rev- enues. D7 Other Deductions from Gross Income. (60) FROM DEDUCTIONS AND GROSS INCOME. D1 INTEREST ON GENERAL BONDS OUTSTANDING. Charge to this account each month the monthly proportion of in- terest accrued on outstanding general bonds included in the liabilities of the accounting utility. All amounts of exchange applying to payment of general bond interest shall be charged to Account "G143 Miscellaneous General Ex- pense." NOTE. Interest applicable to special construction of plant shall not be charged to this account. See Account "P54 Special Construction Interest, Premium and Discount," where provision is made for such charges. D2 INTEREST ON REVENUE BONDS OUTSTANDING. Charge to this account each month the monthly proportion of in- terest accrued on outstanding revenue bonds. All amounts of exchange applying to payment of revenue bond interest shall be charged to Account "G143 Miscellaneous General Expense." NOTE. Interest applicable to special construction of plant shall not be charged to this account. See Account "P54 Special Construction In- terest, Premium and Discount" where provision is made for such charges. D3 MISCELLANEOUS INTEREST. Charge to this account each month the monthly proportion of interest accrued on outstanding warrants and other current liabili- ties. Charge also to this account all interest on consumers' deposits when paid. This may be carried in a subaccount if desired. NOTE. Interest applicable to special construction of plant shall not be charged to this account. See Account "P54 Special Construction In- terest, Premium and Discount" where provision is made for such charges. D4 AMORTIZATION OF DISCOUNT ON FUNDED DEBT. When discount may be legally allowed on bonds and other evi- dences of funded debt sold, charge to this account each month the whole or part of the monthly proportion of such discount extinguished which is applicable to the operation of property and plant, and credit to Account "A79 Unamortized Discount on Funded Debt." (See defi- nition of latter account.) NOTE. Amortization of discount applicable to special construction of plant shall not be charged to this account. See Account "P54 Special Construction Interest, Premium and Discount" where provision is made for such charges. (61) D5 AMORTIZATION OF PREMIUM ON FUNDED DEBT CREDIT. Credit to this account each month the whole or part of the month- ly proportion of extinguished premium on funded debt applicable to operation of property and plant, and charge to Account "L22 Unamort- ized Premium on Funded Debt." (See definition of latter account.) NOTE. Amortization of premium applicable to special construction of plant shall not be credited to this account. See Account "P54 Special Construction Interest, Premium and Discount" where provision is made for such credits. D6 CHARGES IN LIEU OF GENERAL TAXES AND ASSESSMENTS ON REVENUES. The properties and revenues of municipal utilities being exempt from general taxes and franchise assessments assessable to like utilities not municipally owned, this account is provided for use where charges are established in conformity with statute and ordinance in lieu of general taxes on property and assessments on revenues of municipal utilities in favor of the General Fund or Current Expense Fund of the City. When such charges are made, charge to this account each month the amounts applicable thereto and credit to Account "L18 Accrued Charges in Lieu of General Taxes and Assessments on Revenues." D7 OTHER DEDUCTIONS FROM GROSS INCOME. Charge to this account deductions from gross income other than those provided for in the preceding accounts of this division. (62) CLASSIFICATION OF ANNUAL INCOME, PROFIT AND LOSS FOR MUNICIPAL ELECTRIC LIGHT AND POWER UTILITIES. ALL CLASSES. I. CURRENT ANNUAL INCOME. 511 Operating Revenues Current Annual Period. 512 Operating Expenses Current Annual Period. 513 Miscellaneous Revenues and Expenses Current Annual Period. 514 Deductions from Gross Income Current Annual Period. II. PROFIT AND LOSS. 521 Gains Accrued (Other than Income) Current Annual Period. 522 Losses Accrued (Other than Income) Current Annual Per- iod. 523 Delayed Gains Accrued in Prior Periods. 524 Delayed Losses Accrued in Prior Periods. 525 Unearned Decrease ,of Deficit or Increase of Surplus by Con- tributions and Donations. III. APPROPRIATIONS OF CURRENT ANNUAL INCOME. 531 Appropriations of Income for Bond Sinking and Redemption Fund Reserves. 532 Appropriations of Income for Special Fund Reserves. 533 Appropriations of Income Not Specifically Invested. IV. APPROPRIATIONS OF SURPLUS. 541 Appropriations of Surplus for Bond Sinking and Redemption Fund Reserves. 542 Appropriations of Surplus for Special Fund Reserves. 543 Appropriations of Surplus Not Specifically Invested. V. DISPOSITION OF RESERVES. S51. Reserves Applied for Redemption of Funded Debt. 552 Reserves Applied for Other Purposes. 553 Reserves Abrogated. VI. BALANCE. S60 Annual Income, Profit and Loss Balance. (63) ANNUAL INCOME PROFIT AND LOSS. I. CURRENT ANNUAL INCOME. 511 OPERATING REVENUES CURRENT ANNUAL PERIOD. Close into this account at the close of the current annual period all balances of accounts numbered Rl to R13, inclusive. The balance of this account will then be closed into Account "S60 Annual Income, Profit and Loss Balance." 512 OPERATING EXPENSES CURRENT ANNUAL PERIOD. Close into this account at the close of the current annual period all balances of accounts numbered Ol to DA147, inclusive. The Bal- ance of this account will then be closed into Account "S60 Annual In- come, Profit and Loss Balance." 513 MISCELLANEOUS REVENUES AND EXPENSES CURRENT ANNUAL PERIOD. Close into this account at the close of the current annual period all balances of accounts numbered RE201 to RE210, inclusive. The balance of this account will then be closed into Account "S60 Annual Income, Profit and Loss Balance." 514 DEDUCTIONS FROM GROSS INCOME CURRENT ANNUAL PERIOD. Close into this account at the close of the current annual period all balances of accounts numbered Dl to D7, inclusive. The balance of this account will then be closed into Account "S60 Annual Income, Profit and Loss Balance." (64) II. PROFIT AND LOSS. 521 GAINS ACCRUED (OTHER THAN INCOME) CURRENT ANNUAL PERIOD. Credit to this account all gains accrued during the current annual period representing increase of resources other than revenues in- cluded in the income accounts, and except unearned gains included in Account "S25 Unearned Decrease of Deficit or Increase of Surplus by Contributions and Donations." At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." 522 LOSSES ACCRUED (OTHER THAN INCOME) CURRENT ANNUAL PERIOD. Charge to this account all losses accrued during the current an- nual period not properly chargeable to the income accounts, as follows: (a) Bad Debts Charged Off and Collected Current Annual Period. Charge to this subaccount all losses by bad debts accrued and charged off during the current annual period, when such losses have not been charged to the following subaccount (c) . Credit to this subaccount the amounts collected within the same annual period on account of losses charged herein. (b) Other Losses Accrued Current Annual Period. Charge to this subaccount all losses not otherwise provided for which have accrued during the current annual period. Credit to this subaccount the amounts recovered within the same annual period on account of losses charged herein. (c) Estimated Losses Accrued Current Annual Period. Charge to this subaccount the amounts estimated to be sufficient to cover probable losses accrued during the current annual period, not otherwise provided for, and credit to Ac- count "L26 Reserve for Losses by Bad Debts," or Account "L27 Other Reserves for Losses Not Recorded in Asset Ac- counts" as may be appropriate. Credit to this subaccount the amounts recovered within the same annual period on account of losses charged herein and correspondingly charge the reserve accounts affected. At the close of the current annual period close the balance of this account, embracing the balances of the subaccounts; (a), (b) and (c), into Account "S60 Annual Income, Profit and Loss Balance." NOTE. Losses accrued in prior periods and recoveries thereon aris- ing for disposition during the current annual period will be included in Accounts "S23" and "S24" as provided. -3 ( 65 ) 523 DELAYED GAINS ACCRUED IN PRIOR PERIODS. Credit to this account all gains accrued in periods prior to the cur- rent annual period arising for disposition and adjustment during the current annual period. At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." 524 DELAYED LOSSES ACCRUED IN PRIOR PERIODS. Charge to this account all losses accrued in periods prior to the current annual period arising for disposition and adjustment during the current annual period. At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." UNEARNED GAIN. 525 UNEARNED DECREASE OF DEFICIT OR INCREASE OF SUR- PLUS BY CONTRIBUTIONS AND DONATIONS. Credit to this account all amounts acceptable by law, when re- ceived or receivable by contribution or donation, effecting a decrease of deficit or an increase of surplus without liability for reimbursement on the part of the utility. At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." NOTE. If the non-liability for reimbursement by the utility is not clearly established when such tenders are made their final disposition shall be considered as undetermined and they shall bo included in Account "L29 Other Unadjusted Credits." 66 ) III. APPROPRIATIONS OF CURRENT ANNUAL INCOME. 831 APPROPRIATIONS OF INCOME FOR BOND SINKING AND RE- DEMPTION FUND RESERVES. Charge to this account and credit to Account "L32 Bond Sinking and Redemption Fund Reserves" each month the accrued monthly proportion of all appropriations of current annual income for bond sinking and redemption fund reserves. This includes accruals of ap- propriations contractually required and accruals of appropriations made voluntarily. At the close of the current annual period close the balance of this account into Account "S60- Annual Income, Profit and Loss Balance." NOTE. The total amount of appropriation charges to this account together with those included in Accounts "S32" and "S33" shall not exceed the total amount of the net income of the current annual period. Appropriations of gain and surplus made in excess of the total amount of the net income of the current annual period shall be appropriately charged to Accounts "S41," "S42" and "S43." 532 APPROPRIATIONS OF INCOME FOR SPECIAL FUND RE- SERVES. Charge to this account and credit to Account "L33 Special Fund Reserves" each month the accrued monthly proportion of all appro- priations of current annual income for special fund reserves. At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." NOTE. The total amount of appropriation charges to this account together with those included in Accounts "S31" and "S33" shall not exceed the total amount of the net income of the current annual period. Appropriations of gain and surplus made in excess of the total amount of the net income of the current annual period shall be appropriately charged to Accounts "S41," "S42" and "S43." 533 APPROPRIATIONS OF INCOME NOT SPECIFICALLY IN- VESTED. Charge to this account and credit to Account "L34 Reserves Not Specifically Invested" each month the accrued monthly proportion of all appropriations of current annual income made for reserves for defi- nite purposes but for which no specific investment or segregation of funds has been made. At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." NOTE. The total amount of appropriation charges to this account together with those included in Accounts "S31" and "S32" shall not exceed the total amount of the net income of the current annual period. Appropriations of gain and surplus made in excess of the total amount of the net income of the current annual period shall be appropriately charged to Accounts "S41," "S42" and "S43." (67) IV. APPROPRIATIONS OF SURPLUS. 541 APPROPRIATIONS OF SURPLUS FOR BOND SINKING AND REDEMPTION FUND RESERVES. Charge to this account and credit to Account "L32 Bond Sinking and Redemption Fund Reserves" each month the accrued monthly pro- portion of all appropriations of gain and surplus not included in the income of the current annual period and made for bond sinking and redemption fund reserves. This includes accruals of appropriations contractually required and accruals of appropriations made valuntarily. At the close of the current annual period close the balance of this account into "S60 Annual Income, Profit and Loss Balance." NOTE. Before making entries to this account see definitions and notations provided for Accounts "S31," "S32" and "S33." 542 APPROPRIATIONS OF SURPLUS FOR SPECIAL FUND RE- SERVES. Charge to this account and credit to Account "L33 Special Fund Reserves" each month the accrued monthly proportion of all appro- priations of gain and surplus not included in the income of the current annual period and made for special fund reserves. At the close of the current annual period close the balance' of this account into Account "S60 Annual Income, Profit and Loss Balance." NOTE. Before making entries to this account see definitions and notations provided for Accounts "S31," "S32" and "S33." 543 APPROPRIATIONS OF SURPLUS NOT SPECIFICALLY IN- VESTED. Charge to this account and credit to Account "L34 Reserves Not Specifically Invested" each month the accrued monthly proportion of all appropriations of gain and surplus not included in the income of the current annual period and made for reserves for definite purposes but for which no specific investment or segregation of funds has been made. At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." NOTE. Before making entries to this account see definitions and notations provided for Accounts "S.l," "S32" and "S: 1 ,::." ( 68 ) V. DISPOSITION OF RESERVES. 551 RESERVES APPLIED FOR REDEMPTION OF FUNDED DEBT. Credit to this account all amounts of reserves applied for re- demption of funded debt which have been correspondingly charged to Account "L32 Bond Sinking and Redemption Fund Reserves." At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." 552 RESERVES APPLIED FOR OTHER PURPOSES. Credit to this account .all amounts of reserves applied for pur- poses of special fund reserves which have been correspondingly charged to Accounts "L33 , Special Fund Reserves" and "L34 Re- serves Not Specifically Invested." At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss Balance." 553 RESERVES ABROGATED. Credit to this account the amounts of reserves abrogated which have been correspondingly charged to Accounts "L32 Bond Sinking and Redemption Fund Reserves," "L33 Special Fund Reserves" and "L34 Reserves not Specifically Invested." At the close of the current annual period close the balance of this account into Account "S60 Annual Income, Profit and Loss- Balance." 69 ) VI. BALANCE. S60 ANNUAL INCOME, PROFIT AND LOSS BALANCE. At the close of the current annual period this account shall in- clude the balances of the following accounts in the order designated. 511 Operating Revenues Current Annual Period. 512 Operating Expenses Current Annual Period. 513 Miscellaneous Revenues and Expenses Current Annual Period. 514 Deductions from Gross Income Current Annual Period. 521 Gains Accrued (Other than Income) Current Annual Period. 522 Losses Accrued (Other than Income) Current Annual Period. 523 Delayed Gains Accrued in Prior Periods. 524 Delayed Losses Accrued in Prior Periods. 525 Unearned Decrease of Deficit or Increase of Surplus by Con- tributions and Donations. 531 Appropriations of Income for Bond Sinking and Redemption Fund Reserves. 532 Appropriations of Income for Special Fund Reserves. 533 Appropriations of Income Not Specifically Invested. 541 Appropriations of Surplus for Bond Sinking and Redemption Fund Reserves. 542 Appropriations of Surplus for Special Fund Reserves. 543 Appropriations of Surplus Not Specifically Invested. 551 Reserves Applied for Redemption of Funded Debt. 552 Reserves Applied for Other Purposes. 553 Reserves Abrogated. The entries as indicated will produce consecutive balances in this account, as follows: Account Debit Balance Credit Balance "Sll" and "S12". . "Operating Loss." "Operating Income." "S13" "Revenue Loss." "Gross Income." "S14" "Income Deficit." "Net Income." "S21" and "S22". . ."Income, Profit and Loss "Income, Profit and Loss Ac- Deficit Current Annual crued Current Annual Pe- Period." riod." "S23" and "S24" "Income, Profit and Loss Earned." "S25" "Income, . Profit and Loss "Income, Profit and Loss Deficit." Total." "S31-32-33," "S41-42-43," "Sol-52-53" "Annual Income, Profit and "Annual Income. Profit and Loss Balance." Loss Balance." At the close of each current annual period the final balance of this account shall be closed, and as indicated by the total net credit amount or the total net debit amount of the final balance of this ac- count, together with the balances appearing in the Surplus Accounts "L32," "L33," "L34" and "L35," or the final balance of this account, to- gether with the balance appearing in Account "A86 Deficit," as the case may be, the final balance of this account shall be transferred to Account "L35 Surplus Not Specifically Reserved," or to Account "A86 Deficit," or to each of them according to the requirements for the appropriate disposition of the final balance in relation to "Surplus" and "Deficit." NOTE. Current entries shall not be made to this account. (70) CLASSIFICATION OF BALANCE SHEET ACCOUNTS FOR MUNICIPAL ELECTRIC LIGHT AND POWER UTILITIES. ALL CLASSES. FIXED ASSETS. A. INTANGIBLE CAPITAL. PI Organization. P2 Water Rights. P3 Other Intangible Capital. B. TANGIBLE CAPITAL. I. LANDS USED IN OPERATION OF PROPERTY. P4 Hydraulic Power Plant Land. P5 Steam Power Plant Land. P6 Gas Power Plant Land. P7 Transmission System Land. PS Substation, Transformer Station and Switching Station Land. P9 Storage Battery Land. P10 Stores Department Land. Pll Utility Equipment Land. P12 General Office Land P13 Other Lands Devoted to Operation. II. BUILDINGS, FIXTURES AND GROUNDS USED IN OPERATION OF PROPERTY. P14 Hydraulic Power Plant Buildings, Fixtures and Grounds. P15 Steam Power Plant Buildings, Fixtures and Grounds. P16 Gas Power Plant Buildings, Fixtures and Grounds. PIT Transmission, Transformation and Switching Station Build- ings, Fixtures and Grounds. P18 Storage Battery Buildings, Fixtures and Grounds. P19 Stores Department Buildings, Fixtures and Grounds. P20 Utility Equipment Buildings, Fixtures and Grounds. P21 General Office Buildings, Fixtures and Grounds. P22 Other Buildings, Fixtures and Grounds Devoted to Operation. (71) III. EQUIPMENT. P23 Hydraulic Power Works. P24 Hydraulic Power Plant Equipment. P25 Boiler Plant Equipment. P26 Steam Power Generating Plant Equipment. P27 Gas Producer Plant Equipment. P28 Gas Power Generating Plant Equipment. P29 Transmission System Equipment Overhead. P30 Transmission System Equipment Underground. P31 Substation, Transformer Station and Switching Station Equip- ment. P32 Storage Battery Equipment. P33 Distribution System Equipment Overhead. P34 Distribution System Equipment Underground. P35 Line Transformers Overhead Equipment. P36 Line Transformers Underground Equipment. P37 Meters Equipment. P38 Commercial Lamps and Lamp Equipment. P39 Miscellaneous Utilization Equipment. P40 Municipal Street Lamps and Lamp Equipment. P41 Telephone Lines and Equipment. P42 Stores Department Equipment. P43 General Shop Equipment. P44 Utility Equipment. P45 Miscellaneous Equipment. P46 Office Equipment. P47 Boarding House and Employes' Dwelling House Furnishings. C. UNDISTRIBUTED CAPITAL. I. SPECIAL CONSTRUCTION EXPENDITURES. P48 Operations Preliminary to Special Construction. P49 Special Construction Engineering and Superintendence. P50 Use of Special Construction Work Equipment. P51 Special Construction Law Expense. P52 Special Construction Injuries and Damages. P53 Special Construction Insurance. P54 Special Construction Interest, Premium and Discount. P55 Special Construction Miscellaneous Expenditures. P56 Special Construction of Plant. P57 Special Construction Work Equipment. P58 Special Construction Materials and Supplies. II. UNDISTRIBUTED FIXED CAPITAL. P59 Undistributed Fixed Capital as of December 31, 1915. P60 Undistributed Cost of Property and Plant Purchased Subse- quent to December 31, 1915. (72) INVESTMENTS. A61 Investments. SINKING, REDEMPTION AND SPECIAL FUND ASSETS. A62 Bond Sinking and Redemption Funds Cash. A63 Special Funds Cash. A64 Bond Sinking and Redemption Funds Investments. A65 Special Funds Investments and Loans. CURRENT ASSETS. A66 Current Fund Cash. A67 Construction Fund Cash. A68 Special Deposits. A69 Bond Interest and Redemption Deposits. A70 Fund Transfer Loans Receivable. A71 Accounts Receivable. A72 Materials and Supplies. A73 Merchandise Acquired for Sale. A74 Interest Receivable. A75 Rents Receivable. A76 Other Current Assets. DEFERRED ASSETS. A77 Working Fund Advances. A78 Other Deferred Assets. UNADJUSTED DEBITS. A79 Unamortized Discount on Funded Debt. A80 Prepaid Insurance. A81 Prepaid Rents. A82 Other Prepaid Accounts. ASS General Shop Work in Progress. A84 Miscellaneous Work in Progress. A85 Other Unadjusted Debits. DEFICIT. A86 Deficit. CAPITAL LIABILITIES. Ll General Bonds Outstanding. L2 Revenue Bonds Outstanding. L3 Other Capital Liabilities. (73) CURRENT LIABILITIES. L4 Current Fund Warrants Outstanding. L5 Construction Fund Warrants Outstanding. L6 Other Funds Warrants Outstanding. L7 Fund Transfer Loans Payable. L8 Accounts Payable. L9 Amounts Payable Not Retained on Contractors' Estimates. L10 Matured Interest on Funded Debt. Lll Matured Miscellaneous Interest. L12 Unmatured Interest Accrued on Funded Debt. L13 Unmatured Miscellaneous Interest Accrued. L14 Consumers' Deposits. L15 Other Current Liabilities. SPECIAL MUNICIPAL LIABILITIES. L16 General Tax Revenues Applied to Bond Interest. LIT General Tax Revenues Applied to Bond Sinking and Redemp- tion Funds. L18 Accrued Charges in Lieu of General Taxes and Assessments on Revenues. DEFERRED LIABILITIES. L19 Amounts Retained on Contractors' Estimates. L20 Special Deposits. L21 Other Deferred Liabilities. UNADJUSTED CREDITS. L22 Unamortized Premium on Funded Debt. L23 Reserve for Accrued Depreciation Tangible Fixed Assets. L24 Reserve for Accrued Amortization Intangible Fixed Assets. L25 Reserve for Accrued Depreciation Property Held as a Non- operating Investment. L26 Reserve for Losses by Bad Debts. L27 Other Reserves for Losses Not Recorded in Asset Accounts. L28 Plant Construction by Local Improvement Districts. L29 Other Unadjusted Credits. SURPLUS. L32 Bond Sinking and Redemption Fund Reserves. L33 Special Fund Reserves. L34 Reserves Not Specifically Invested. L35 Surplus Not Specifically Reserved. ( 74 ) BALANCE SHEET ACCOUNTS. FIXED ASSETS. A. INTANGIBLE CAPITAL. P1 ORGANIZATION. Charge to this account all fees paid and expenditures incident to organizing the electric utility. Discount on funded debt shall not be charged to this account. See definition of Account "A79 Unamortized Discount on Funded Debt." P2 WATER RIGHTS. Charge to this account the cost of all water rights having a life of more than one year from the date when they become effective for 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 will of the grantor or upon notice of one year or less shall not be charged to this account, but to Account "O7 Miscellaneous Supplies and Expenses." P3 OTHER INTANGIBLE CAPITAL. Charge to this account the cost of all other intangible property not included in the preceding accounts, including easements, rights of way 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 ac- crued to date of transfer of title, and all liens upon title acquired; also the cost of obtaining consents and payments for abutting property damages, and all legal and other expenses in connection with con- demnation proceedings. The cost of any buildings, fixtures and im- provements made to the land purchased, must not be charged to these accounts. If at the time of acquisition of any interest in land it ex- tends to buildings, or other improvements thereon, which improve- ments are devoted by the electric utility to its electric service, and the contract of acquisition does not determine the price of such buildings or improvements, the estimated cost of such buildings or improvements shall be charged to the appropriate Buildings, Fixtures and Grounds ( 75) Account, and excluded from the Land Account. If such improvements are not devoted to electrical operations, but are held as investment, the estimated cost of such improvements shall be charged to an ap- propriate Investment Account. P4 HYDRAULIC POWER PLANT LAND. Charge to this account the cost of all land as above defined occu- pied by water power generating plants, together with all land used and useful in connection with the water power works. P5 STEAM POWER PLANT LAND. Charge to this account the cost of all land as above defined oc- cupied by steam power generating plants, together with all land used and useful in connection therewith. P6 GAS POWER PLANT LAND. Charge to this account the cost of all land as above defined occu- pied by gas power generating plants, together with all land used and useful in connection therewith. P7 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. P8 SUBSTATION, TRANSFORMER STATION AND SWITCHING STATION LAND. Charge to this account the cost of all land as above defined occu- pied by substations, transformer stations and switching stations. P9 STORAGE BATTERY LAND. Charge to this account the cost of all land as above defined occu- pied by storage battery buildings. P10 STORES DEPARTMENT LAND. Charge to this account the cost of all land as above defined occu- pied by stores buildings and structures or used as stores yards. P11 UTILITY EQUIPMENT LAND. Charge to this account the cost of all land as above defined occu- pied exclusively by barns, stables, and automobile, vehicle and other utility equipment storage structures. P12 GENERAL OFFICE LAND. Charge to this account the cost of all land as above defined occu- pied by general and branch office buildings of the electric utility. P13 OTHER LANDS DEVOTED TO OPERATION. Charge to this account the cost of all land as above defined not included in the preceding accounts. (76) II. BUILDINGS, FIXTURES AND GROUNDS USED IN OPERATION OF PROPERTY. 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, general office build- ings, coal and other fuel sheds and other storage buildings and struc- tures, 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, how- ever, 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. These accounts should not include the cost of land or real estate. The word "grounds" signifies improvements to land, such as fences, walks, parking, etc. P14 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 of the hydraulic works and generating stations and all buildings incidental thereto, together with permanent foundations for machinery and apparatus, appurtenant walks, fences, drives, tram- ways and all fixtures permanently attached thereto and a part thereof. Charge also to this account the cost of dwellings for employes en- gaged in water power generation. P15 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 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 permanent foundations for machinery and apparatus, appurtenant walks, fences, drives, tramways, trestles and all fixtures permanently attached thereto and a part thereof. Charge also to this account the cost of dwellings for employes en- gaged in steam power generation. NOTE. Utilities desiring to keep separate the costs of steam util- ization and electric generation buildings, fixtures and grounds, may open subaccounts for this purpose. (77) P16 GAS POWER PLANT BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of all buildings, fixtures and grounds devoted to the production of gas for power purposes and to the generation of electric energy by gas power, including gas producer plant and gas 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, trestles and all fixtures permanently attached thereto and a part thereof. Charge also to this account the cost of dwellings for employes engaged in gas power generation. NOTE. Utilities desiring to keep separate the costs of gas producer plant, gas utilization and electric generation buildings, fixtures and grounds, may open subaccounts for this purpose. P17 TRANSMISSION, TRANSFORMATION AND SWITCHING BUILDINGS, FIXTURES AND GROUNDS. Charge to this account the cost of all buildings, fixtures and grounds devoted to substation, transformer and switching station uses, including permanent foundations and settings for machinery and ap- paratus, 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 en- gaged in transmission and transformation work. P18 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. P19 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. P20 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 fix- tures permanently attached to such structures and made a part thereof. ( 78 ) P21 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, appurtenant walks, fences, drives, and all fixtures permanently attached to such structures and made a part thereof. P22 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 de- partmental Buildings, Fixtures and Grounds Accounts. (79) III. EQUIPMENT. P23 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 wasteways and tail-races from the outlet of the draft tubes to the point of final discharge, in- cluding the cost of all gates, valves and other accessories. P24 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, includ- ing 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 systems, belts, pulleys, shaft- ing, etc. Charge also to this account the cost of all electric generating ap- paratus driven by hydraulic power, motor generator exciter sets, motors driving auxiliary apparatus, etc., including the specially pro- vided 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 at the station, storage batteries and equipment used in control of generating station equipment and transformers when installed in connection with the transmission system or used for distributing power to auxiliary apparatus or for station lighting. P25 BOILER PLANT EQUIPMENT. Charge to this account the cost of all equipment devoted to the generation of steam. This includes boilers, their foundations and set- tings, boiler fittings, metal stacks and breechings, mechanical stokers, fuel oil supply system, feed pumps, water feed piping, injectors, econ- omizers, feed water heaters, super-heaters, valves, steam piping from the boilers to the engine throttle valves, boiler water purification equip- ment, cranes, coal and ash conveyors, crushers, steam traps, and simi- lar auxiliary equipment in the boiler plant. (80) P26 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, cooling towers, 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 foun- dations and settings of such apparatus. Charge also to this account all accessory and auxiliary equipment in the steam power generating station, such as belts, pulleys, shafting, and other transmission equipment, station wiring, bus bars, switch- boards, and switching apparatus, meters and their accessories, static relief apparatus at the station, storage batteries and equipment used in control of generating station equipment, and transformers when in- stalled in connection with the transmission system or used for dis- tributing power to auxiliary apparatus or for station lighting. P27 GAS PRODUCER PLANT EQUIPMENT. Charge to this account the cost of all equipment devoted to the production of power gas for the purpose of generating electric energy, including the cost of specially provided foundations and settings. This account includes the cost of gas producers, economizers, re- generators, vaporizers, steam injectors, scrubbers, exhauster outfits, seals, specially provided boilers and pumps, flues and piping, blower engines, pipes for conducting gas from such producers to holders and gas engines, holders for producer gas, exhaust piping, etc. P28 GAS POWER GENERATING PLANT EQUIPMENT. Charge to this account the cost of all gas engines devoted to the production of electric energy, and their accessories, such as inlet valves, governors, igniting and starting apparatus, and lubricating sys- tems. Charge also to this account the cost of all electric generating ap- paratus driven by gas power, motor generator exciter sets, motors driving auxiliary apparatus, etc., including the specially provided foun- dations and settings of such apparatus. Charge also to this account all accessory and auxiliary equipment in the gas power generating station, such as belts, pulleys, shafting, and other transmission equipment, station wiring, bus bars, switch- boards and switching apparatus, meters and their accessories, static relief apparatus at the station, storage batteries and equipment used in control of generating station equipment, transformers when in- stalled in connection with the transmission system or used for dis- tributing power to auxiliary apparatus or for station lighting. (81) P29 TRANSMISSION SYSTEM EQUIPMENT OVERHEAD. Charge to this account the cost of overhead transmission system equipment, including all poles, towers, crossarms, insulator pins, braces, brackets, guys, sundry hardware, and other pole and tower supports, and all insulators, circuit breakers, cables, wires, oil switches, discon- necting switches and static relief apparatus outside of stations and substatons, constituting the overhead 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. P30 TRANSMISSION SYSTEM EQUIPMENT UNDERGROUND. Charge to this account the cost of underground transmission sys- tem equipment, including conduits, manholes, sewer connections, sewer traps, and their accessories, cables, and static relief apparatus outside of stations and substations, 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. P31 SUBSTATION, TRANSFORMER STATION AND SWITCHING STATION EQUIPMENT. Charge to this account the cost of all substation, transformer sta- tion and switching station equipment and apparatus, including trans- formers, regulators, motor generators, rotary convertors, switchboards, oil switches, disconnecting switches, static relief and ground protec- tion, storage batteries and equipment used in control of substation and transformation equipment, high and low tension wiring, etc. P32 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 substation equipment), including switchboards and instruments, regulating apparatus, hydrogen generators, cell fillers, etc. P33 DISTRIBUTION SYSTEM EQUIPMENT OVERHEAD. Charge to this account the cost of overhead distribution system equipment, including all poles, towers, crossarms, insulator pins, braces, brackets, guys, sundry hardware, and other pole and tower supports, and all insulators, circuit breakers, cables, wires, oil switches, disconnecting switches and static relief apparatus outside of stations and substations, constituting the overhead distribution system between the central station, substation or transformer station and the con- sumers' premises. NOTE. Utilities desiring to keep separate the costs of Commercial and Municipal overhead distribution system equipment may subdivide this account for this purpose. P34 DISTRIBUTION SYSTEM EQUIPMENT UNDERGROUND. Charge to this account the cost of underground distribution system equipment, including conduits, manholes, sewer connections, sewer traps, cables and their accessories, Edison tubes, junction boxes and other equipment constituting the underground distribution system be- tween the central station, substation or transformer station and the consumers' premises. XOTE. Utilities desiring to keep separate the costs of Commercial and Municipal underground distribution system equipment may subdivide this account for this purpose. P35 LINE TRANSFORMERS OVERHEAD EQUIPMENT. Charge to this account the cost of all line transformers installed in the overhead distribution system. P36 LINE TRANSFORMERS UNDERGROUND EQUIPMENT. Charge to this account the cost of all line transformers installed in the underground distribution system. P37 METERS EQUIPMENT. Charge to this account the cost of all meters installed for deter- mining the amount of energy delivered to consumers. Exclude the cost of la*bor and material used in the installation of meters. This will be charged to Operating Expense Accounts "O96 Installing, Removing and Resetting Meters" and "O98 Meter Depart- ment Supplies and Expenses." P38 COMMERCIAL LAMPS AND LAMP EQUIPMENT. Charge to this account the cost of all arc lamps and incandescent 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, reflectors and goose necks. Utilities desiring to charge all or any portion of first cost of in- stalling commercial lamps to operating expenses should charge same to Operating Expense Accounts "Olll Commercial Arc Lamps" and "O112 Commercial Incandescent Lamps." P39 MISCELLANEOUS UTILIZATION EQUIPMENT. Charge to this account the cost of all motors, their accessories and other equipment installed on consumers' premises not otherwise pro- vided for. P40 MUNICIPAL STREET LAMPS AND LAMP EQUIPMENT. Charge to this account the cost of all arc lamps and incandescent lamps devoted to municipal street lighting, as well as all lamp fixtures and equipment used in connection with same, such as posts, mast arms, hangers, ropes, wires, sockets, globes, reflectors and goose necks. Utilities desiring to charge all or any portion of first cost of in- stalling municipal street lamps to operating expenses should charge same to Operating Expense Accounts "O115 Municipal Arc Lamps" and "O116 Municipal Incandescent Lamps." (83) P41 TELEPHONE LINES AND EQUIPMENT. Charge to this account the cost of all telephone lines and their equipment, including telephone switchboards, instruments, poles, cross- arms, insulators, wire, etc. P42 STORES DEPARTMENT EQUIPMENT. Charge to this account the cost of all equipment of the Stores De- partment (except office equipment which will be charged to Account "P46"), not permanently attached to buildings, including loading and unloading machinery, such as derricks, cranes, hoists, conveying ap- paratus, scales, etc. P43 GENERAL SHOP EQUIPMENT. Charge to this account the cost of all general shop equipment, in- cluding power equipment, shafting, belting, machine tools, cranes, hoists, blacksmithing equipment, etc. Exclude low valued and short lived hand tools. NOTE. Utilities may subdivide this account for the purpose of keeping separate the equipment in each general shop. P44 UTILITY EQUIPMENT. Charge to this account the cost of all utility equipment, including wagons, drays, trucks, harness, horses, automobiles, bicycles, motor- cycles, etc. NOTE. Utilities may subdivide this account for the purpose of keeping separate the different classes of utility equipment. P45 MISCELLANEOUS EQUIPMENT. Charge to this account the cost of all equipment not included in any of the other capital accounts, including such items as engineering and laboratory instruments and tools, and other work instruments, tools and portable equipment. Exclude low valued and short lived hand tools. NOTE. Utilities may subdivide this account for the purpose of keeping separate the different classes of miscellaneous equipment. P46 OFFICE EQUIPMENT. Charge to this account the cost of furniture, furnishings and me- chanical equipment, such as typeing, duplicating, computing and kin- dred machinery and applicances of a permanent nature used for office purposes, located at offices, stations, substations, stores departments, etc. P47 BOARDING HOUSE AND EMPLOYES' DWELLING HOUSE FURNISHINGS. Charge to this account the cost of furniture, furnishings and ap- pliances, not permanently attached to buildings, used for boarding house and employes' dwelling purposes. (84) C. UNDISTRIBUTED CAPITAL. I. SPECIAL CONSTRUCTION EXPENDITURES. The term "Special Construction" as used in this division is in- tended to apply to special construction of important units of plant. Current construction of relatively minor additions to plant shall not De Included in this division. Upon completion of special construction the accounts in this di- vision will be subject to appropriate distribution to the property and plant accounts of the preceding division. When two or more special projects are under construction each of the accounts in this division which are affected shall be so subdivided as to represent separately the respective costs of each project. P48 OPERATIONS PRELIMINARY TO SPECIAL CONSTRUCTION. This account is chargeable with all expenses such as the cost of investigations, data compiled, expenses incident to election, advertis- ing, etc., preliminary to special construction. Disposition of such expenses, when incurred before construction is authorized, shall be considered as undetermined and charged to an appropriate subdivision of Account "A85 Other Unadjusted Debits." When construction is duly authorized all such preliminary ex- pense applying thereto and included in Account "A85" shall be credited to that account and charged to this account; and the expense apply- ing to proposed projects abandoned shall be credited to Account "A85" and charged to Account "S22 Losses Accrued (Other than Income) Current Annual Period," or to "S24 Delayed Losses Accrued in Prior Periods" or to both in such proportion as may be applicable. P49 SPECIAL CONSTRUCTION ENGINEERING AND SUPERIN- TENDENCE. Charge to this account the salaries, office expenses and general expenses of engineers, draftsmen, superintendents, general inspectors, clerks and others when engaged in the engineering and superintend- ence of special construction. P50 USE OF SPECIAL CONSTRUCTION WORK EQUIPMENT. Charge to this account all costs incurred by the use of "Special Construction Work Equipment." ' This includes upkeep expenses and rental expenses of equipment acquired by lease or loan. The loss in value of such equipment determined upon its retirement from special construction use will be represented in Account "P57 Special Con- struction Work Equipment" and will be transferred to this account. The purchase cost of such equipment shall not be included in this account but shall be charged to Account "P57 Special Construc- tion Work Equipment." (85) P51 SPECIAL CONSTRUCTION LAW EXPENSE. Charge to this account all law expenses incurred during the period of special 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 wit- ness fees, expenses of taking depositions, and general law and court expenses during special construction; expenses of arbitrators of dis- puted points will also be charged to this account. When any of the expenditures above enumerated can be charged directly to the spe- cial construction accounts for which they were incurred they shall be so charged. P52 SPECIAL CONSTRUCTION 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 at- tributable to special 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, propor- tion of salaries and expenses or fees of physicians and surgeons, ex- penses of nurses, hospitals and undertakers, medical and surgical supplies, transportation of injured persons, wages and salaries paid to employes while disabled, salaries and expenses of the utility's claim agent, adjusters and other assistants, and the compensation of counsel or attorneys engaged in the defense and settlement of damage suits. P53 SPECIAL CONSTRUCTION INSURANCE. Charge to this account all amounts of premiums chargeable to special construction insurance. (86) P54 SPECIAL CONSTRUCTION INTEREST, PREMIUM AND DIS- COUNT. Charge to this account each month during the period of special construction the accrued monthly proportion of all interest on debt incurred for special construction purposes. This includes interest on funded debt, funds borrowed by transfer and payments overdue to contractors and others. When discount on funded debt may be legally allowed, charge to this account each month during the period of special construction the accrued monthly proportion of discount allowed on funded debt in- curred for special construction purposes the proportion to be deter- mined according to the entire lives of the debts to which the discount respectively applies and credit to Account "A79 Unamortized Dis- count on Funded Debt." Credit to this account each month during the period of special construction the accrued monthly proportion of premium derived on funded debt incurred for special construction purposes the propor- tion to be determined according to the entire lives of the debts to which the premium respectively applies and charge to Account "L22 Unamortized Premium on Funded Debt." Credit also to this account interest received or receivable accrued during special construction on moneys or credits acquired for special construction purposes. P55 SPECIAL CONSTRUCTION MISCELLANEOUS EXPENDI- TURES. Charge to this account all miscellaneous special construction ex- penditures not specifically chargeable to the other accounts of this division. P56 SPECIAL CONSTRUCTION OF PLANT. Charge to this account the cost of intangible and tangible prop- erty entering into and becoming a part of the plant constructed. This includes the cost of water rights, licenses, easements, rights of way, etc., having a life of more than one year; and lands, buildings, fix- tures, grounds and equipment not included in any of the preceding accounts. NOTE. The entries to this account should be supported by complete supplementary data to be available for reference in making explanatory entries to close this account at the completion of special construction and to make available the proper distribution of the corresponding charges to the appropriate property and plant accounts of the preceding division. (87) P57 SPECIAL CONSTRUCTION WORK EQUIPMENT. Charge to this account the purchase or constructed cost of equip- ment owned and acquired for construction of special projects. This includes such items as excavating, erecting, transportation and other equipment, tools and instruments. Such equipment when retired from special construction use shall be credited to this account at the actual value then determined and charged to other appropriate equipment accounts, investment account or other accounts affected by its sale. Loss in value accrued during the period of construction as deter- mined upon the retirement of such equipment from special construc- tion use, shall be credited to this account and charged to Account "P50 Use of Special Construction Work Equipment." NOTE. Expense of upkeep, etc., shall not he included in this ac- count. See provisions for Account "P50" for this purpose. P58 SPECIAL CONSTRUCTION MATERIALS AND SUPPLIES. This account will include the cost of materials and supplies ac- quired for the purpose of special construction when the same are ac- counted for thru the operation of special construction stores and not included in Account "A72 Materials and Supplies" (Current Assets). Charge to this account the cost of all such material and supplies at the cost f. o. b. place of storage. This includes the invoice cost, cost of freight, switching, demurrage, cartage, etc. Transfers of materials and supplies between special construction stores (Account "P58"), and operating stores (Account "A72"), shall be accounted on a basis of equitable value and cost applicable to special construction and operation, respectively. The value of materials and supplies on hand at the completion of special construction included in this account shall be transferred to Account "A72" and an appreciable difference or loss accrued, if any, during the period of special construction between cost and value at the time of such transfer shall be adjusted and applied to the appro- priate accounts of this division. NOTE. If desired, subdivisions of this account may be opened to accommodate segregation of the different classes of materials and sup- plies and locations of stores. II. UNDISTRIBUTED FIXED CAPITAL. P59 UNDISTRIBUTED FIXED CAPITAL AS OF DECEMBER 31, 1915. Charge to this account the value of all property and plant owned by the utility and devoted to its operation, as of December 31, 1915, which cannot be appropriately distributed to the preceding capital accounts. When property and plant included in this account is retired from service, this account should be credited with its value as represented in this account, or if such is not available, with the estimated value. P60 UNDISTRIBUTED COST OF PROPERTY AND PLANT PUR- CHASED SUBSEQUENT TO DECEMBER 31, 1915. Charge to this account the cost of property and plant purchased subsequent to December 31, 1915, for the purpose of operation by the utility, when such cost cannot, at the time of acquirement, be appro- priately distributed to the capital accounts preceding this division. As soon as the proper distribution of such cost can be determined, credit this account with same and charge to appropriate property and plant accounts. (89) INVESTMENTS. A61 INVESTMENTS. Charge to this account all property held as an investment. By "Investments" as here used is meant the cost of the utility's title to or interest in all properties not used in present operations. Appropriate subdivisions of this account should be made to keep separate the different classes or units of investment. SINKING, REDEMPTION AND SPECIAL FUND ASSETS. A62 BOND SINKING AND REDEMPTION FUNDS CASH. Charge to this account all cash set apart for bond sinking and redemption fund purposes. Charge also to this account all income derived from bond sinking and redemption fund investments. Credit to this account all disbursements of bond sinking and re- demption funds cash for the redemption of outstanding bonds. Credit also to this account all withdrawals of cash for the pur- pose of investment. Subdivisions of this account shall be made for each sinking and redemption fund with title to correspond with that of each class of bonds to which it respectively applies. A63 SPECIAL FUNDS CASH. Charge to this account all cash set apart for specified purposes other than for bond sinking and redemption funds. Charge also to this account all income derived from investments made from such funds, when such investments are made for the pur- pose of carrying out the provisions for which the fund is created. Credit to this account all cash disbursements made for the pur- poses for which the fund is created. Credit also to this account all withdrawals of cash for the pur- pose of investment. Subdivisions of this account shall be made for each fund with title denoting its character. A64 BOND SINKING AND REDEMPTION FUNDS INVESTMENTS. Charge to this account the par value of securities acquired by in- vestments of bond sinking and redemption funds. A subdivision of this account shall be made for the investments of each sinking and redemption fund under the subdivision title of the sinking or redemption fund from which the investment is made. Distinction should be made between the "cash" and "investment" ac- counts of bond sinking and redemption funds by use of the words "Cash" and "Investments" as provided. (90) A65 SPECIAL FUNDS INVESTMENTS AND LOANS. Charge to this account the investments and loans made from special funds. Securities acquired should be represented at par value. A subdivision of this account shall be made for the investments and loans of each special fund under the subdivision title of the special fund from which the investment or loan is made. Distinction should be made between the "cash" and "investment and loan" ac- counts of special funds by use of the words "Cash" and "Investments and Loans" as provided. CURRENT ASSETS. A66 CURRENT FUND CASH. Charge to this account all current receipts of money and bank credits, checks and drafts receivable subject to satisfaction or trans- fer on demand. Credit to this account all current cash disbursements. A subdivision of this account shall be made for each fund estab- lished for current purposes. A67 CONSTRUCTION FUND CASH. Charge to this account all receipts of money and bank credits, checks and drafts receivable subject to satisfaction or transfer on de- mand, derived from proceeds of bond sales, appropriations and other sources, and receivable for the purpose of funding construction pro- jects. Credit to this account all cash disbursements for construction purposes. Subdivisions of this account shall be made to keep separate the fund transactions where more than one construction fund or construc- tion project occurs. A68 SPECIAL DEPOSITS. Charge to this account special deposits of funds of the utility held by banks and trust companies subject to withdrawal for speci- fied purposes. This will include such items as proceeds of bonds sold, when held by trustees in accordance with authorized trust agreements, deposits made to insure the performance of contracts, and special de- posits not otherwise provided for. NOTE. Bond interest and redemption deposits shall not be in- cluded in this account. See Account "A69." (91) A69 BOND INTEREST AND REDEMPTION DEPOSITS. Charge to this account all sums withdrawn from funds of the utility and deposited or transmitted for deposit for the payment of in- terest and principal of outstanding bonds included in the liabilities of the utility. (Indirect payments reimbursing the General Fund or Current Expense Fund of the City will be charged as provided in Account "L16 General Tax Revenues Applied to Bond Interest.") At the close of each month the total amount withdrawn from the deposits in payment of such interest and principal as is evidenced by the cancelled interest coupons and the cancelled bonds received by the City Treasurer during the month, shall be credited to this account. The amount of interest so paid shall be charged to Account "L10 Ma- tured Interest on Funded Debt," and the amount of principal so paid shall be charged to the appropriate outstanding bond liability. This account shall be subdivided, as follows: (a) Deposits Transmitted to the Fiscal Agency of the State of Washington in the City of New York. (Ref. L. '95, p. 353, Sec. 1, p. 354, Sec. 2-3-4, p. 355, Sec. 5-6; R. & B. C., Sec. 5019-5024, inc.) (b) Deposits With Banks and Trust Companies. A70 FUND TRANSFER LOANS RECEIVABLE. Accounts for fund loans receivable arising from transfers between funds shall be kept in such detail as to fully represent each such trans- fer and the respective funds to which it applies. Charge to this account all loans receivable made by transfer from funds of the utility to funds of other municipal departments, (except loans from "Special Funds" as provided in Account "A65"), and credit the fund drawn upon. The entries should include information as to authorization and conditions stipulated. (92) A71 ACCOUNTS RECEIVABLE. Charge to this account all amounts owing to the utility on open accounts, as follows: (Exclude negotiable instruments.) (a) Consumers' Accounts Receivable Current. Charge to this account and credit to appropriate "Rev- enue" accounts each month the total amount of accounts re- ceivable from consumers. Credit to this account all collections and adjustments allowed applying to such accounts before they become de- linquent. Credit also to this account all consumers' accounts un- collected, as they become delinquent and charge to the fol- lowing subaccount "b." Any balance of this account outstanding at the close of the month should represent the total amount of uncollected accounts which have not become delinquent. (b) Consumers' Accounts Receivable Suspense. Charge to this account, as described above, all consumers' accounts receivable uncollected as they become delinquent. Credit to this account all collections and adjustments allowed applying to such delinquent accounts. (c) Sundry Accounts Receivable. Charge to this account all amounts receivable for labor and material furnished to and expenses incurred for other municipal departments, taxing districts, firms and individuals. (d) Other Accounts Receivable. Include here accounts receivable not otherwise provided for. A72 MATERIALS AND SUPPLIES. Charge to this account the cost of all materials and supplies and appliances at the cost f. o. b. point of delivery to the place of storage. This includes the invoice cost of the material and supplies, freight, switching, demurrage, cartage, etc. Utilities may open subaccounts for different classes of materials and supplies. A73 MERCHANDISE ACQUIRED FOR SALE. Charge to this account the cost of all electric merchandise pur- chased or requisitioned from stores for the purpose of sale. This in- cludes the cost of freight, transfer, storage, etc. Credit to this account all electric merchandise sold, at the cost as above provided, and charge to Account "RE204 Merchandise Sales." NOTE. The balance of this account at the close of each month should represent the cost value of unsold electric merchandise acquired for sale. (93 ) A74 INTEREST RECEIVABLE. Charge to this account all interest receivable, as follows: (a) Interest Receivable Accrued on Fund Transfer Loans. Charge monthly the accruals of interest receivable when the interest is stipulated in the conditions upon which the loans are made. (b) Interest Receivable Accrued on Deposits with Banks and Trust Companies. Charge monthly the accruals of interest receivable on deposits. (c) Interest Due From the City on Account of Deposits with Banks and Trust Companies. When the proceeds of interest earned upon deposits of the utility's funds are included in the General Fund or Current Expense Fund of the City, the amounts thereof will be here charged. (d) Other Interest Receivable Accrued. Charge monthly the accruals of interest receivable upon interest bearing securities, matured accounts and commercial paper. NOTE. Exclude all interest receivable accruing upon sinking, re- demption and special funds investments and loans. A75 RENTS RECEIVABLE. Charge to this account monthly as they accrue all rents receivable as a return upon leased property, and credit to Accounts "RE207 Rental of Real Estate and Buildings" and "RE208 Rental of Conduits, Pole Lines and Apparatus" as may be appropriate. A76 OTHER CURRENT ASSETS. Charge to this account all current assets of the utility not included in any of the preceding current asset accounts. Property readily con- vertible into money and which is being held with the intention of being so converted will be considered as a current asset and charged to this account when not properly chargeable to other current asset accounts. DEFERRED ASSETS. A77 WORKING FUND ADVANCES. Charge to this account amounts advanced to officers, employes and authorized agents, as working funds from which certain expenditures are to be made and accounted for. A78 OTHER DEFERRED ASSETS. Include in this account deferred assets not otherwise provided for. (94) UNADJUSTED DEBITS. UNAMORTIZE A79 UNAUTHORIZED DISCOUNT ON FUNDED DEBT. When discount may be legally allowed on bonds and other evi- dences of funded debt sold, charge to this account all amounts of such discount allowed. Credit to this account each month the monthly proportion of dis- count extinguished and charge to Account "P54 Special Construction Interest, Premium and Discount" the amount applicable to the period of construction, and to Account "D4 Amortization of Discount on Funded Debt" the amount applicable to the period of operation. This proportion shall be sufficient in amount to completely extinguish the unamortized discount of each bond issue or other evidence of funded debt upon or before their maturity. A80 PREPAID INSURANCE. Charge to this account all premiums on insurance when paid in advance of their accrual. As premiums thus prepaid accrue, credit to this account at monthly intervals the amount applicable to the month and charge same to the appropriate accounts. A81 PREPAID RENTS. Charge to this account all rents paid in advance of their accrual. As the rent thus prepaid accrues, credit to this account at monthly intervals the amount applicable to the month and charge same to the appropriate accounts. A82 OTHER PREPAID ACCOUNTS. Charge to this account all prepaid items of the utility not in- cluded in the preceding prepaid accounts. As the amounts thus paid accrue, credit to this account at monthly intervals the amount ap- plicable to the month and charge same to the appropriate accounts. A83 GENERAL SHOP WORK IN PROGRESS. Charge to this account all labor and materials entering as direct costs of jobs in progress in general shops owned and operated by the utility. Credit to this account such costs when the jobs are completed and charge to appropriate accounts. (See definition of Account "RE202.") This account will be subdivided, as follows: (a) Construction and Repairs. Include all general shop work in progress for purposes of the utility. (b) Work Performed for Others. Include all general shop work in progress performed for other municipal departments, taxing districts, public institu- tions, firms and individuals. (95) A84 MISCELLANEOUS WORK IN PROGRESS. Charge to this account the cost of all labor and materials used and other expenditures incurred on work in progress other than gen- eral shop work. Such charges are subject to option in subaccount "a." Credit to this account such costs charged herein when the jobs are completed and charge to appropriate accounts. This account will be subdivided, as follows: (a) Construction and Repairs. The use of this subaccount is optional. When used it shall include miscellaneous work in progress, other than general shop work, for purposes of the utility. (b) Work Performed for Others. Include all miscellaneous work in progress, other than gen- eral shop work, performed for other municipal departments, taxing districts, public institutions, firms and individuals. A85 OTHER UNADJUSTED DEBITS. Charge to this account all debit items not otherwise provided for, the proper final disposition of which is undetermined. As soon as the proper disposition of any item charged to this ac- count can be determined, it shall be credited to this account and charg- ed to appropriate accounts. DEFICIT. When at the close of any current annual period a debit balance is produced by the cumulative total amounts of all income, profit and loss as represented by the balances appearing in Accounts "S60," "L32," "L33," "L34," and "L35," collectively, or Accounts "S60" and "A86," collectively, any balance standing in any of the Surplus Accounts "L32," "L33," "L34" and "L35" shall be closed and the said debit balance shall be represented by Account "A86 Deficit." At the close of any current annual period a deficit balance will be equivalent to that amount by which the liabilities exceed the assets. A86 DEFICIT. This account shall include by annual periods the net debit balance, if any, of all income, profit and loss. NOTE. Current entries shall not be made to this account. (96) CAPITAL LIABILITIES. L1 GENERAL BONDS OUTSTANDING. Outstanding general bonds issued by the municipality for purposes of the utility which are included in the liabilities of the utility, shall be credited to this account at par value. A subdivision of this account with descriptive title shall be made for each class of such bonds. L2 REVENUE BONDS OUTSTANDING. Credit to this account the par value of all bonds outstanding which are payable from the revenues of the utility. A subdivision of this account with descriptive title shall be made for each class of such bonds. L3 OTHER CAPITAL LIABILITIES. Credit to this account capital liabilities other than bonds. Subdivisions of this account shall be made to keep separate the transactions, where more than one kind or class of such liabilities occurs. CURRENT LIABILITIES. L4 CURRENT FUND WARRANTS OUTSTANDING. An account with descriptive title shall be carried for warrants drawn upon current funds of the utility. Credit to this account the amounts of all such warrants issued. Charge to this account the amounts of all such warrants redeemed by payment and credit Account "A66 Current Fund Cash." Charge also to this account the amounts of all such warrants can- celled and credit appropriate accounts. L5 CONSTRUCTION FUND WARRANTS OUTSTANDING. An account with descriptive title shall be carried for warrants drawn upon construction funds of the utility. Credit to this account the amounts of all such warrants issued. Charge to this account the amounts of all such warrants redeemed by payment and credit Account "A67 Construction Fund Cash." Charge also to this account the amounts of all such warrants can- celled and credit appropriate accounts. Subdivisions of this account shall be made when occasioned by is- sue of warrants drawn upon more than one construction fund. L6 OTHER FUNDS WARRANTS OUTSTANDING. Accounts with descriptive titles shall be carried for warrants drawn upon funds other than those provided for in the preceding ac- counts. Each account shall correspond to the fund drawn upon and shall include only the warrants drawn upon the respective fund. Credit the amounts of all such warrants issued. Charge the amounts of all such warrants redeemed by payment and credit the funds drawn upon. Charge also the amounts of all such warrants cancelled and credit appropriate accounts. L7 FUND TRANSFER LOANS PAYABLE. Accounts for fund loans payable arising from transfers between funds shall be kept in such detail as to fully represent each such transfer and the respective funds to which it applies. Credit to this account all loans payable received by transfer from funds of other municipal departments to funds of the utility and charge to the fund receiving the amount of the loan. The entries should include information as to authorization and conditions stipulated. XOTK. See definitions of Accounts "L1G" and "LIT." L8 ACCOUNTS PAYABLE. Credit to this account wKen incurred, all liabilities of the utility on open accounts not included in any of the other current liability ac- counts, as follows: (a) Audited and Approved Claims. All audited and approved claims upon the utility duly sworn to in conformity with law, (*), for materials, supplies and service furnished and expenses incurred, except items of salaries, wages and contractors' estimates. (Contractors' es- timates are provided for in Accounts "L9" and "L19.") (b) Salaries and Pay Roll. All audited and approved annual and monthly salaries and daily wages, (*), due to officers and employes. (c) Other Accounts Payable. Include here accounts payable not otherwise provided for. L9 AMOUNTS PAYABLE NOT RETAINED ON CONTRACTORS' ESTIMATES. Credit to this account all claims by contractors' estimates upon the utility duly sworn to in conformity with law, (See "*" Account "L8"), for materials, supplies and service furnished, work performed, and expenses incurred, in accordance with terms of contract or authorized special agreements, audited and approved for payment less all amounts previously settled by payment, warrant issue, bond issue or otherwise and less all amounts retained. Amounts retained will be included in account "L19." * Ref : L. '00, p. 142. Sec. 0; L. '09 Ex. Sos.. p. .">(!. Soc. 1 : K. B. r.. Sec. s:;.-)4. (98) L10 MATURED INTEREST ON FUNDED DEBT. Credit to this account and charge to Account "L12 Unmatured Interest Accrued on Funded Debt" all interest owing by the utility upon the amount of its funded indebtedness which has matured but remains unpaid to the holders of interest coupons, whether the cause is on the part of the coupon holder due to time necessary for returns in transit or for other reasons. All such interest maturing on the close of any calendar month shall be included in this account as on the close of such month. When such interest is directly paid from funds of the utility the amounts shall be charged to this account and credited as they apply, to Account "A69 Bond Interest and Redemption Deposits," or to appro- priate fund. When paid by the municipality from funds derived from general tax revenues the amounts shall be charged to this account and credited to Account "L16 General Tax Revenues Applied to Bond Interest." L11 MATURED MISCELLANEOUS INTEREST. Credit to this account and charge to Account "L13 Unmatured Miscellaneous Interest Accrued" all interest matured and unpaid owing by the utility upon the amount of its called warrants outstanding and other unfunded obligations. All such interest maturing on the close of any calendar month shall be included in this account as on the close of such month. When such interest is paid the amounts shall be charged to this account and credited to the fund drawn upon. L12 UNMATURED INTEREST ACCRUED ON FUNDED DEBT. Credit to this account on the close of each month all interest ac- crued during the month upon the funded indebtedness of the utility. When such interest matures it shall be charged to this acccount and credited to Account "L10 Matured Interest on Funded Debt." Credit also to this account all amounts received for the liability of interest accrued on bond coupons attached to bonds sold, and charge to appropriate fund. L13 UNMATURED MISCELLANEOUS INTEREST ACCRUED. Credit to this account on the close of each month all interest ac- crued during the month upon uncalled warrants outstanding and other unfunded obligations of the utility. When such interest matures it shall be charged to this account and credited to Account "Lll Matured Miscellaneous Interest." L14 CONSUMERS' DEPOSITS. Credit to this account all cash deposited to the credit of the util- ity by consumers as security for the payment of bills. Deposits refunded shall be charged to this account and credited to the appropriate fund. That portion of deposits applicable to un- collectible accounts shall be credited to the account of consumer in- volved and charged to this account. (99 ) L15 OTHER CURRENT LIABILITIES. Credit to this account at their face value all unfunded obliga- tions for which the utility is liable and which are not elsewhere pro- vided for. SPECIAL MUNICIPAL LIABILITIES. L16 GENERAL TAX REVENUES APPLIED TO BOND INTEREST. When general bonds issued by the municipality are included in the liabilities of the utility, credit to this account all disbursements made by the municipality from general tax revenues in payment of in- terest on such bonds and charge to Account "L10 Matured Interest on Funded Debt." Charge to this account all reimbursements made by the utility to the municipality of such interest paid. L17 GENERAL TAX REVENUES APPLIED TO BOND SINKING AND REDEMPTION FUNDS. Credit to this account all amounts derived from general tax revenues of the municipality which have been transferred to bond sinking and redemption funds of the utility. Charge to this account all reimbursements made by the utility to the municipality on account of such transfers. L18 ACCRUED CHARGES IN LIEU OF GENERAL TAXES AND AS- SESSMENTS ON REVENUES. Credit to this account all accruals of charges in lieu of general taxes and assessments on revenues in favor of the General Fund or Current Expense Fund of the City, and charge to Account "D6 Charges in Lieu of General Taxes and Assessments on Revenues." When paid, the amounts shall be charged to this account and credited to the appropriate fund. DEFERRED LIABILITIES. L19 AMOUNTS RETAINED ON CONTRACTORS' ESTIMATES. Credit to this account all amounts retained on contractors' esti- mates allowed in accordance with terms of contract, authorized special agreements or otherwise. Charge to this account all disbursements of amounts retained. This includes disbursements to contractors on account of final settle- ment, to contractors' assignees, to others on account of court claims and judgments allowed, and the disbursement of all amounts applic- able to those retained and due to the utility for forfeitures or other- wise in accordance with terms of contract, special agreements, claims, or judgments allowed in favor of the utility. ( 100 ) L20 SPECIAL DEPOSITS. Credit to this account all cash deposited to the credit of the util- ity for the purpose of guarantee, excepting deposits made to secure consumers' accounts. Deposits refunded shall be charged to this account and credited to the appropriate fund. That portion of the deposits applicable to guaranteed charges, shall upon the maturity of such charges, be charg- ed to this account and credited to the appropriate account. L21 OTHER DEFERRED LIABILITIES. Include in this account deferred liabilities not otherwise provided for. UNADJUSTED CREDITS. L22 UNAMORTIZED PREMIUM ON FUNDED DEBT. Credit to this account the amounts of all premiums derived in con- nection with the sale of bonds and other evidences of funded debt. Charge to this account each month the monthly proportion of premium extinguished and credit to Account "P54 Special Construc- tion Interest, Premium and Discount" the amount applicable to the period of construction, and to Account "D5 Amortization of Premium on Funded Debt Credit" the amount applicable to the period of operation. This proportion shall be sufficient in amount to complete- ly extinguish the unamortized premium of each bond issue or other evidence of funded debt upon or before their maturity. L23 RESERVE FOR ACCRUED DEPRECIATION TANGIBLE FIXED ASSETS. Credit to this account all charges made to Account "DA146 De- preciation of Tangible Fixed Capital." When any tanglible fixed asset is retired from service charge to this account that part of its cost which has been credited to this account. (See definition of Account "DA146.") The credit balance of this account should represent the total net amount of depreciation charged to operating expenses applicable to tangible fixed assets in service at such time. NOTE. This account should appear on the balance sheet as an off-set to "Tangible Fixed Assets" and not among "Reserves." (101) L24 RESERVE FOR ACCRUED AMORTIZATION INTANGIBLE FIXED ASSETS. Credit to this account all charges made to Account "DA147 Amortization of Intangible Fixed Capital." Charge to this account that part of the cost of any intangible fixed asset which has been credited to this account the value of which has expired or is extinguished prior to the expiration of its service value. The intangible fixed asset account affected will be correspond- ingly credited. The credit balance of this account should represent the total amount of amortization charged to operating expenses applicable to intangible fixed assets the service value of which has not been ex- tinguished. NOTE. This account should appear on the balance sheet as an off-set to "Intangible Fixed Assets" and not among "Reserves." L25 RESERVE FOR ACCRUED DEPRECIATION PROPERTY HELD AS A NON-OPERATING INVESTMENT. Credit to this account such amounts as are estimated to be suf- ficient to cover accrued losses by depreciation of property held as a non-operating investment, and charge as they apply, to Accounts "RE207 Rental of Real Estate and Buildings," or "RE210 Other Miscel- laneous Revenues and Expenses." When any property held as a non-operating investment ceases to be so held, charge to this account that part of its value depreciated which has been credited to this account. The method applied to such depreciation will be the same in prin- ciple as that provided in definition of Account "DA146." NOTE. This account should appear on the balance sheet as an off-set to "Investments" and not among the "Reserves." L26 RESERVES FOR LOSSES BY BAD DEBTS. Credit to this account such amounts as are estimated to be suf- ficient for reserve to cover losses of accounts receivable, and corres- pondingly charge, as follows: to Account "S22(c) Estimated Losses Accrued Current Annual Period" that part applicable to accounts receivable accrued during the current annual period; and to Account "S24 Delayed Losses Accrued in Prior Periods" that part applicable to accounts receivable accrued during periods prior to the current annual period. Charge to this account and credit to the appropriate subdivision of "Accounts Receivable" the losses by bad debts charged off applic- able to the reserve balance of this account. Charge also to this account all losses credited herein which have been collected. ( 102 ) L27 OTHER RESERVES FOR LOSSES NOT RECORDED IN ASSET ACCOUNTS. Credit to this account such amounts as are estimated to be suf- ficient to cover probable losses not otherwise provided for and charge to appropriate accounts. Charge to this account and credit to appropriate asset accounts the amounts of such losses as become chargeable and are applicable to the reserve balance of this account. Charge also to this account all losses credited herein which have been recovered. Appropriate subdivisions of this account should be made to keep separate the items applying to different purposes. L28 PLANT CONSTRUCTION BY LOCAL IMPROVEMENT DIS- TRICTS. Credit to this account the cost of plant included in the fixed assets of the utility which has been constructed by Local Improvement Dis- tricts. L29 OTHER UNADJUSTED CREDITS. Credit to this account all credit items not otherwise provided for, the proper final disposition of which is undetermined. As soon as the proper disposition of any item credited to this account can be determined, it shall be charged to this account and credited to appropriate accounts. . SURPLUS. The surplus at the close of each annual period will be the collec- tive amount of the balances appearing in the following Accounts "L32," "L33," "L34," and "L35" representing the cumulative credit balance of all income, profit and loss. At the close of any current annual period the surplus balance will be equivalent to the amount by which the assets exceed the liabilities. When at the close of any current annual period a debit balance is produced by the cumulative total amounts of all income, profit and loss as represented by the balances appearing in Accounts "S60," "L32," "L33," "L34" and L"35," collectively, or Accounts "S60" and "A86," collectively, any balance standing in any of the following sur- plus accounts shall be closed and the said debit balance shall be represented by Account "A86 Deficit." At the close of any current annual period a deficit balance will be equivalent to that amount by which the liabilities exceed the assets. L32 BOND SINKING AND REDEMPTION FUND RESERVES. Credit to this account all reserves for bond sinking and redemp- tion funds charged to Accounts "S31 Appropriations of Income for Bond Sinking and Redemption Fund Reserves" and "S41 Appropria- tions of Surplus for Bond Sinking and Redemption Fund Reserves." Charge to this account all amounts of reserves included in this account applied for the redemption of funded debt and credit to Account "S51 Reserves Applied for Redemption of Funded Debt." When the whole or any part of a reserve included in this ac- count is abrogated not contrary to law or contractual requirement the amount so abrogated shall be charged to this account and credited to Account "S53 Reserves Abrogated." NOTE. All net income derived from bond sinking and redemption fund investments shall be included in this account. Such income when received or receivable may be credited directly to this account and charged to the appropriate funds, or if it is preferred to include the revenues and expenses of such investments with "Income," the items may be also included in Account "RE210 Other Miscellaneous Revenues and Expenses" with corresponding entries to appropriate funds, and included in the credits to this account through the appropriations of income. L33 SPECIAL FUND RESERVES. Credit to this account all reserves for special funds charged to .Accounts "S32 Appropriations of Income for Special Fund Reserves" and "S42 Appropriations of Surplus for Special Fund Reserves." Charge to this account all amounts of reserves included in this account applied for the purposes of special fund reserves, and credit to Account "S52 Reserves Applied for Other Purposes." When the whole or any part of a reserve included in this account is abrogated not contrary to law or contractual requirement the amount so abrogated shall be charged to this account and credited to Account "S53 Reserves Abrogated." NOTE. All net income derived from special fund investments and loans shall be included in this account. Such income when received or receivable may be credited directly to this account and charged to the appropriate funds, or if it is preferred to include the revenues and expenses of such investments and loans with "Income," the items may be also included in Account "RE210 Other Miscellaneous Revenues and Expenses" with corresponding entries to appropriate funds, and in- cluded in the credits to this account through the appropriations of income. (104) L34 RESERVES NOT SPECIFICALLY INVESTED. Credit to this account all reserves for which no specific invest- ment or segregation of funds has been made, which have been charged to Accounts "S33 Appropriations of Income Not Specifically Invested" and "S43 Appropriations of Surplus Not Specifically Invested." Charge to this account all amounts of reserves included in this account applied for purposes for which the reservation has been made and credit to Account "S52 Reserves Applied for Other Purposes." When the whole or any part of a reserve included in this account is abrogated not contrary to law or contractual requirement the amount so abrogated shall be charged to this account and credited to Account "S53 Reserves Abrogated." L35 SURPLUS NOT SPECIFICALLY RESERVED. This account shall include by annual periods the net credit bal- ance of all income, profit and loss not specifically reserved. NOTE. Current entries shall not be made to this account. (105) <*>' II : ^ - ,_; UNIVERSITY OF CALIFORNIA LIBRARY