^^^^^^^ HF .W3W3 UC-NRLF B 3 DbM Sfll DOCUMENTS DEPT. •Jot. 8061 U'NVrlVd GIFT NOV 24 1918 ( Uniform System of Accounts For Water Companies AS PRESCRIBED BY The Public Service Commission of Washington EFFECTIVE JANUARY 1, 1914 ADOPTED AUGUST 28, 1913 OLYMPIA, WASH. : FBAVK 14. LAMBOBN <^^- I'UBLIC PBINTEB 1913 UNIFORM SYSTEM OF ACCOUNTS FOR WATER COMPANIES AS PRESCRIBED BY THE PUBLIC SERVICE COMMISSION OF WASHINGTON EFFECTIVE JANUARY 1, 1914 i **<* v*? 1 - ADDENDA Uniform Accounting Systems for Water Gompanies Amend as Follows: Page 17, No. 26, 5th line, after the word "turbines" add "and rams." Page 20, under No. 35, after the note thereto, add an addi- tional note as follows: "Note. When consumers are required to pay any part or all of the cost of services, only that portion of the cost not chargeable to the con- sumer is chargeable to this account; in all cases where only a part of the cost of the service is chargeable to this account, the entry in this account will show the entire cost of the service as well as the amount charged to this account." Page 38, No. 8, line 3, after the words "street construction" place a comma and add "flushing sewers." Page 60, No. 38, in the title, after the word "turbines" strike the word "and" and place a comma in its stead; after the words "water wheels" strike the period and add "and rams." In the Last line on said page, after the words "water wheels," add the word "rams/*: ?\ , . . • - ■ INTRODUCTION This uniform classification of accounts was formulated and prescribed in accordance with Section 78 of The Public Service Commission law of the State of Washington. In formulating this system of accounts it was not the inten- tion that the same should be considered as a mere exercise of authority, or that they should impose any unreasonable or undue burden upon the utilities themselves. A system was sought which would not only furnish the commission and the public with the desired information, but which would also meet with the approval of the utilities within the state. These questions are of equal importance. We wish to extend our thanks to the utilities, the municipal and state officials, and to many other interested parties, for their valuable assistance in preparing this classification of accounts. THE PUBLIC SERVICE COMMISSION OF WASHINGTON, M. M. Godman, Chairman, Arthur A. Lewis. Member, Frank R. SPINNING, Manlier. 274(>42 GENERAL INSTRUCTIONS. For convenience in handling this system of accounts, the water companies within the state are divided into three classes, as follows : Class A. Companies having a gross annual operating revenue or $100,000 or more. Class B. Companies having a gross annual operating revenue of less than $100,000 and more than $25,000. Class C. Companies having a gross annual operating revenue of $25,000 or less. To each class is assigned a system of accounts, which repre- sents the minimum number of accounts which each company of that class shall carry. Any company may use the accounting system prescribed for companies of the next higher class, and may subdivide any account into such subdivisions as are necessary to its operations. This classification was first prepared for Class A companies, the definitions being drawn with the idea of consolidation. The Class A accounts were then condensed for use of Class B and Class C companies, these condensed classifications being inserted directly after the Class A classification. It will be noted that the consolidation of accounts does not in any manner affect the defini- tions of accounts. The printed text provides a definition for each of the maximum number of accounts to be used by Class A com- panies. And as these accounts are consolidated for use of Class B and Class C companies all of the items mentioned in the definitions of the several accounts will be charged or credited to the consoli- dated account. It is not incumbent upon the utilities to divide the Capital Account as of -December 31, 1913, among the different Capital Accounts as prescribed by this classification. Utilities may have this privilege, however, if they desire to make such a division, ft is presumed that all utilities will have sonic segregation of their Plant Account, and this segregation should not be lost sight of, as it is at all times desirable to know what constitutes the property carried under the head of "Property and Plant." In case, there- fore, that the different Plant Accounts are transferred into the f 6 1 account "Fixed Capital as of December 31, 1913", the journal entry recording the transfer should show this division clearly. In case a company operates in more than one municipality, or serves territory lying outside of the corporate limits of the same, separate and distinct accounts shall be kept for each municipality,' in so far as is practicable. The territory lying outside of the corporate limits of municipalities shall be divided into convenient districts, and separate accounts shall be kept for such districts. re ] Classification of Construction and Equipment Accounts for Water Companies CLASSIFICATION OF CONSTRUCTION AND EQUIPMENT ACCOUNTS FOR WATER COMPANIES. No. 5. No. G. No. 7. No. 8. No. 9. No. 10. No. 11. No. 12. No. 13. A. INTANGIBLE CAPITAL. No. 1. Organization. No. 2. Franchises. No. 3. Water Rights. No. 4. Other Intangible Capital. B. TANGIBLE CAPITAL. I. Lands Used in Operation of Property. Source of Water Supply Land. Pumping Station Land. Purification System Land. Transmission System Land. Distribution System Land. Stores Department Land. Utility Equipment Laud. General Office Land. Land Devoted to Other Operations. II. Buildings, Fixtures and Grounds Used in Operation of Property. No. 11. Source of Water Supply Buildings, Fixtures and Grounds. No. 15. Pumping Station Buildings, Fixtures and Grounds. No. 1G. Purification System Buildings, Fixtures and Grounds. No. 17. Transmission System Buildings, Fixtures and Grounds. [9] No. 18. Reservoir, Tank and Stand Pipe Buildings, Fixtures and Grounds. No. 19. Distribution System Buildings, Fixtures and Grounds. No. 20. Stores Department Buildings, Fixtures and Grounds. No. 21. Utility Equipment Buildings, Fixtures and Grounds. No. 22. General Office Buildings, Fixtures and Grounds. No. 23. Other Buildings, Fixtures and Grounds Devoted to Operation. III. Equipment. No. 24. Source of Water Supply Equipment. No. 25. Steam Pozver Pumping Plant Equipment. No. 26. Hydraulic Power Pumping Plant Equipment. No. 27. Electric Power Pumping Plant Equipment. No. 28. Gas Power Pumping Plant Equipment. No. 29. Boiler Plant Equipment. No. 30. Gas Producer Plant Equipment. No. 31. Purification System Equipment. No. 32. Transmission Mains. No. 33. Reservoirs, Tanks and Stand Pipes. No. 34. Distribution Mains. No. 35. Services. No. 36. Hydrants. No. 37. Meters. No. 38. Fire Cisterns, Basins, Fountains and Troughs. No. 39. Telephone Lines and Equipment. No. 40. Stores Department Equipment. No. 41. Utility Equipment . No. 42. Miscellaneous Equipment. No. 43. Furniture and Office Appliances. IV. General 'Expenditures. No. 44. Engineering and Superintendence. No. 45. Lazv Expense. No. 46. Injuries and Damages. No. 47. Taxes. No. 48. Interest. No. 49. Discount on Securities. No. 50. Miscellaneous Expenditures. No. 51. Cost of Plant Purchased. (In Lieu of Plant Constructed. ) TEXT OF CLASSIFICATION OF CONSTRUCTION AND EQUIPMENT ACCOUNTS. Note. — The following classification relates to plant ac- counts to be opened on and after January 1, 1914. When property charged to these accounts is replaced or aband- oned on account of deterioration, obsolescence or casualties, the account affected shall be credited with the actual cost of such property, making a corresponding charge to Replace ment Reserve. Note. — When property installed prior to January 1, 1914, is replaced or abandoned on account of deterioration, obsolescence or casualties, the original cost, or if such is not available, the estimated original cost, shall be credited to "Fixed Capital as of December 31, 1913." (See page 119.) Fixed Capital Defined. — By the Fixed Capital of a corpora- tion is meant the property both tangible and intangible, which is devoted to the accomplishment of the principal purposes of its business and which has an expectation of life in service of more than one year from date of installation in service (exception being made in the case of hand tools and other small portable tools that may be lost or stolen). The Cost of all properties acquired or held, not for use in present operations, should be charged to the appropriate Invest- ment Account. Cost of Fixed Capital. — The term "Cost" as used in the texts for fixed capital accounts means the Original cost to the corpora- tion. It includes not only the costs of labor, materials and supplies directly employed or consumed in the construction and installation of property classed as fixed capital, but also the cost of preliminary plans and surveys and such portion of the expenses for engineer- ing and plant supervision and general expenses as may be charge- able to the fixed capital accounts under an equitable plan for the aj portionment of such expense. When any property or plant included in fixed capital accounts is retired from service, the proper accounts shall be credited with the actual cost of the same. I ii 1 A. INTANGIBLE CAPITAL. No. 1. Organization. Charge to this account all fees paid to governments for the privilege of incorporation and all fees and other expenditures inci- dent to organizing the water utility. This includes the cost of preparing and distributing prospectuses, cost of soliciting sub- scriptions for securities, cash fees paid to promoters, and the cost of their services in organizing the enterprise ; attorneys' fees, cost of preparing and issuing certificates of stock, and cost of procuring certificates of convenience and necessity, and other similar expenses. Expenses incident to an increase of the capital stock, and the negotiation and sale of stock thereunder, and expenses of prepar- ing and filing certificates of amendment to the articles of incor- poration, shall be charged to this account. Discount on bonds or capital stock shall not be charged to this account, but shall be charged to the account Discount on Securities. No. 2. Franchises. Charge to this account the actual amount paid to the State, or to a political subdivision thereof, in consideration for any fran- chise deemed necessary to the conduct of the water utility service. Expenses in procuring franchises covering additional terri- tory, to be operated as a part of the existing system, may be charged to this account. If any such franchise is acquired by purchase, the charge to this account, in respect thereof, shall not exceed the amount so actually paid therefor by the water utility to its assignors. If any franchise has a life of not more than one year after the day when it is placed in service, or in effect, it shall not be charged to this account, but to Operating Expense Account 137 — Miscellaneous General Expense. No. 3. Water Rights. Charge to this account the cost of all water rights having a life of more than one year from the date when they are placed in service in the operations of the utility. Such rights include the right to take water and also the rights of flowage and submersion. Mere licenses revokable at the will of the grantor or upon notice of one year or less should not be charged to this account, but to Operating Expense Account 131 — Miscellaneous General Expense. [ 12 ] No. 4. Other Intangible Capital. Charge to this account the cost of all other intangible property not included in the foregoing accounts, including patent rights, royalties and licenses having a life of more than one year. B. TANGIBLE CAPITAL. I. Lands Used in Operation of Property. Accounts shall be opened as indicated below, to which shall b^ charged the cost of all land used and useful in the operation of the water 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, sur- veyors' and notaries' fees, purchasing agents' commissions, the fees and taxes accrued to date of transfer of title, and all liens upon title acquired; also the cost of obtaining consents and pay- ments for abutting property damages, and all legal and other ex- penses in connection with condemnation proceedings. The cost of any buildings, fixtures and improvements made to the land purchased, must not be charged to these accounts. If at the time of acquisition of any interest in land it extends to buildings, or other improvements thereon, which improvements are devoted by the water utility to its water service, and the contract of acquisi- tion does not determine the price of such buildings or improve- ments, the estimated cost of such buildings or improvements, shall be charged to the appropriate Buildings, Fixtures and Grounds Account, and excluded from the Land Account. If such improve- ments are not devoted to water operations, but are held as invest- ment, the estimated cost of such improvements shall be charged to an appropriate Investment Account. No. 5. Source of Water Supply Land. Charge to this account the cost of all land as above defined, used and useful in connection with the source of water supply. No. 6. Pumping Station Land. Charge to this account the cost of all land as above defined, occupied by pumping station buildings, together with all land used and useful in connection with the pumping station. No. 7. Purification System Land. Charge to this account the cost of all land as above defined, occupied by purification system, together with all land used and useful in connection with the purification system. [ 13 ] No. 8. Transmission System Land. Definition. — The transmission system consists of those flumes, canals, supply lines and mains, together with the necessary valves and regulating" devices used in transmitting water from the source of supply to the point where it enters the pumping plant, or in case of a gravity supply, to the point where it enters the storage reservoir or distribution system. Charge to this account the cost of all lands as above defined, used and useful in connection with the transmission system. No. 9. Distribution System Land. Charge to this account the cost of all lands as above defined, used and useful in connection with the distribution system. No. 10. Stores Department Land. Charge to this account the cost of all land as above defined, occupied by storage buildings and structures or used as storage yards. No. 11. Utility Equipment Land. Charge to this account the cost of all lands as above defined, occupied exclusively by barns, stables and automobile, vehicle and other utility equipment storage structures. No. 12. General Office Land. Charge to this account the cost of all land as above defined, occupied by general and branch office buildings of the water utility. Xo. 13. Land Devoted to Other Operations. Charge to this account the cost of all land as above defined not included in the preceding accounts. II. Buildings, Fixtures and Grounds Used in Operation of Property. Note. — This account should not include the cost of land or real estate. The word "grounds" signifies im- provements to land, such as fences, walks, parking, etc. Accounts shall be opened as indicated below, to which shall be charged the cost of buildings, structures and improvements in 114] V' 1 ©f the lands used and useful in the furnishing of water service. Such buildings, structures and fixtures include pumping stations, purifi- cation and reservoir structures, intake structures, steam produc- tion structures, coal and other fuel sheds and other storage build- ings and structures, barns, stables and all fixtures attached to such buildings and a permanent part thereof, together with fences, walks, drives, grading and improvement of grounds. Machinery foundations and settings, if designed as a part of the permanent construction of the buildings and independent of their use in connection with any particular unit of equipment, shall be charged to the appropriate Buildings, Fixtures and Grounds Account. If, however, such foundations and settings are prepared especially for certain units of equipment and designed to last no longer than such units, their cost will be charged to the appro- priate equipment account. No. 14. Source of Water Supply Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds purchased or erected in connection with the source of water supply, such as gate and valve houses, recording stations and dwellings used by employees engaged as watchmen, patrol- men, gate tenders, etc. No. 15. Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds used in connection with the pumping of water, together with all permanent machinery and apparatus foundations, out- buildings, tool houses and appurtenant walks, fences, drives and tramways, etc. No. 1G. Purification System Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds used in the purification of water, together with all perma- nent machinery and apparatus foundations, outbuildings, tool houses and appurtenant walks, fences, drives, tramways, trestles and all fixtures permanently attached thereto and a part thereof. No. 17. Transmission System Buildings, Fixtures and Grounds.* Charge to this account the cost of all buildings, fixtures and grounds used in connection with the transmission system. See definition on page I J. i 16 ] No. 18. Reservoir, Tank and Staiid Pipe Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds used in connection with reservoirs, tanks, water towers and stand pipes, including the appurtenant fences, drives, etc. No. 19. Distribution System Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings and structures devoted to the distribution of water from the transmission mains to the consumers' meters or building connections, including build- ings and structures at distribution reservoirs, etc., together with all appurtenant walks, fences, drives, tramways, etc. No. 20. Stores Department Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings and structures of the water utility used for storage purposes, such as coal and other fuel storage sheds, pipe and fittings buildings, together with all appurtenant walks, fences, drives, tramways, etc. No. 21. Utility Equipment Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds devoted to stable, barn, garage or other utility equipment storage purposes, together with all appurtenant walks, fences, drives, tramways, etc. No. 22. 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, together with all appurtenant walks, fences, drives, etc. No. 23. 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 preced- ing departmental Buildings, Fixtures and Grounds Accounts. III. Equipment. Xo. 24. Source of Water Supply Equipment. Charge to this account the cost of all equipment and facilities used in connection with the source of water supply. [16] No. 25. Steam Power Pumping Plant Equipment. Charge to this account the cost of all steam power pumping plant equipment, including the cost of steam pumping engines, pumps and prime movers, whether reciprocating engines or tur- bines ; condensers, vacuum pumps and oiling system ; power trans- mission equipment, such as shafting, belting, rope and cable drives, gearing, clutches, pulleys and idler wheels ; and auxiliary motors, hoists, cranes and pumping station tools, together with necessary valves, governors, etc. Note. — Utilities desiring to do so may subdivide this account as follows : a. Steam Engines and Turbines. b. Pump and Pump Equipment. c. Miscellaneous Steam Power Pumping Station Equip- % ment. No. 26. Hydraulic Power Pumping Plant Equipment. Charge to this account the cost of the hydraulic power works and all equipment of the hydraulic power pumping station, includ- ing the cost of all dams, canals and flumes devoted to the produc- tion of hydraulic power and the delivery of water to the head- gates of the water wheels and turbines. Charge also with the cost of waste-ways and tail races from the outlet of the draft tube to the point of final discharge, including the cost of all gates, valves and all accessories, sluices, forebays, etc., used in the development of hydraulic power and all accessories, canals and aqueducts ; also all water wheels and turbines used in the pumping of water by hydraulic power, including their foundations and settings, gov- ernors and all apparatus appurtenant thereto from the head-gates and governors to the waste-ways. Charge also with the cost of all pumps at the station operated by hydraulic power, together with the power transmission equipment, such as shafting, belting, rope and cable drives, gearing, clutclu -s, pulleys and idler wheels and auxiliary pumping station equipment, such as motors, hoists, cranes, pumping station tools, valves, etc. Note. — Utilities desiring to do so may subdivide this account as follows : a. i [ydraulic Tower Works. b. Water Whe< Is and Turbin e. Pumps and Tump Equipment. d. Miscellaneous Hydraulic Tower Pumping Station Equipment. 117] No. 27. Electric Power Pumping Plant Equipment. Charge to this account the cost of all equipment of the electric power pumping station, including the cost of power pumps and pumping equipment, electric prime movers used for operating such power pumps, together with switchboards and auxiliary electrical equipment and power transmission equipment, such as shafting, belting, rope and cable drives, gearing, clutches, pulleys and idler wheels and auxiliary motors, hoists, cranes, pumping station tools, etc. Note. — Utilities desiring to do so may subdivide this account as follows : a. Electric Prime Movers. b. Pumps and Pump Equipment. c. Miscellaneous Electric Power Pumping Station Equipment. • No. 28. Gas Power Pumping Plant Equipment. Charge to this account the cost of all equipment of the gas power pumping station, including the cost of all gas engines used as prime movers for pumping equipment, the cost of all pumping equipment operated by gas power, together with the power trans- mission equipment, such as shafting, belting, rope and cable drives, gearing, clutches, pulleys and idler wheels ; and auxiliary pumping station equipment, such as auxiliary motors, hoists, cranes, pump- ing station tools, etc. Note. — Utilities desiring to do so may subdivide this account as follows : a. Gas Engines. b. Pumps and Pump Equipment. c. Miscellaneous Gas Power Pumping Station Equip- ment. No. 29. Boiler Plant Equipment. Charge to this account the cost of all equipment devoted to the generation of steam, including boilers, their foundations and settings, boiler fittings, metal stacks and breechings, mechanical stokers, feed pumps, water feed piping, injectors, economizers, feed water heaters, super-heaters, valves, steam piping from the boilers to the engine throttle valves, boiler water purification equipment, cranes, coal and ash conveyors, crushers, steam traps, and similar auxiliary equipment in the boiler plant. r i 8 ] No. 30. Gas Producer Plant Equipment. Charge to this account the cost of all equipment devoted to the production of gas for the purpose of operating pump- ing equipment, including the foundations and settings of such producers and their accessories, embracing gas producers, econo- mizers, regenerators, vaporizers, steam injectors, scrubbers, ex- hauster outfits, cells, appurtenant boilers and pumps, flues and piping, blower engines, gas piping from producers to gas prime movers and to holders, producer gas holders, exhaust piping, etc. No. 31. Purification System Equipment. Charge to this account the cost of all apparatus and equip- ment used for purification of water, including settling basins, filter beds, mechanical filters and all auxiliary apparatus for purify- ing water, whether by plain sedimentation, sedimentation with coagulation, or chemical treatment for softening and removal of organic or mineral impurities. No. 32. Transmission Mains. Charge to this account the cost of all transmission mains used for delivering water from the source of supply to the pump- ing station or to the distribution reservoirs or mains, including the cost of all trenching, placing transmission main pipe, special castings, lead packing, shut-offs, manholes, valves and the cost of filling trenches and restoring the surface of the street to its former condition or to that required by municipal authority. No. 33. Rcseri'oirs, Tanks and Stand Pipes. Charge to this account the cost of all reservoirs (other than impounding reservoirs), tanks, stand pipes and their accessories. No. 34. Distribution Mains. Charge to this account the cost of all distribution mains in place, including all mains used in the distribution of water to the beginning of the service connections, including the cost of all trenching, placing distribution main pipe, special work and cast- ings, lead packing, shut-offs, manholes, valves and the cost of filling trenches and restoring the surface of the ground to its lOimer condition or to that required by municipal authority. [ i » 1 Note. — Utilities desiring to keep separate the costs of Commercial and Municipal distribution system equipment may sub-divide this account for that purpose. No. 35. Services. Charge to this account the cost of service pipes and appurte- nances in or leading to the consumers' premises, including cost of cartage, trenching, placing service pipe, filling trenches and restor- ing surface to its former condition, or to that required by municipal authority. Note. — Utilities desiring to keep separate the costs of commercial and municipal services may subdivide this account for that purpose. No. 36. Hydrants. Charge to this account the cost of all hydrants placed in the distribution system, including the cost of all material in place, the cost of trenching for placing hydrants, hydrant connections, etc., and the cost of filling trenches and restoring the surface of the ground to its former condition or to that required by municipal authority. No. 37. Meters. Charge to this account the cost of all meters used for deter- mining the amount of water delivered to consumers. The original cost of the setting of each meter will also be charged to this account. No. 38. Fire Cisterns, Basins, Fountains and Troughs. Charge to this account the cost of all fire cisterns, basins, fountains and troughs, including the cost of all masonry and con- crete work in connection with the construction of any cisterns and basins and all foundations and settings for fountains and troughs, together with the cost of all material used in construction and digging and trenching in connection therewith, and restoring pavement to its original condition or to that required by munipical authority. No. 39. Telephone Lines and Equipment. Charge to this account the cost of all telephone lines and their equipment, including telephone switchboards, instruments, poles, crossarms, insulators, wire, etc. [20 ] No. 40. Stores Department Equipment. Charge to this account the cost of all equipment of the Stores Department, including loading and unloading machinery, derricks, cranes, hoists, and conveying apparatus. No. 41. Utility Equipment. Charge to this account the cost of all utility equipment, in- cluding wagons, drays, trucks, harness, horses, automobiles, bicycles, motorcycles, etc., where it is the practice of the utility to charge such items to Capital Account. No. 42. Miscellaneous Equipment. Charge to this account all equipment not included in any of the preceding accounts, including shop appliances, shop and laboratory tools, work tools and instruments and other miscel- laneous equipment. Small hand tools, because of their liability to loss and theft, and their rapid consumption, should be charged to Operating Expense. No. 43. Furniture and Office Appliances. Charge to this account the cost of all furniture, furnishings, and appliances in offices, plants, boarding houses, employes' dwell- ings, etc. IV. General Expenditures. No. 44. Engineering and Superintendence . Charge to this account the salaries and expenses of engineers, draftsmen, and superintendents on preliminary and construction work, when such disbursements cannot be charged to other specific Capital Accounts. No. 45. Law Expense. Charge to this account all law expenses incurred during the period of construction. This includes salaries and expenses of counsel and attorneys, their clerks and assistants, etc. : charge also the cost of law books, printing briefs, legal forms, testimony re- ports, fees and retainers of counsel and attorneys, court costs, notarial and witness fees, expenses of taking depositions, and [21] general law and court expenses during construction ; expenses of arbitrators of disputed points will also be charged to this account. When any of the expenditures above enumerated can be charged directly to the account for which they were incurred they shall be so charged. No. 46. Injuries and Damages. Charge to this account all expenditures on account of damage to or destruction of property other than that owned by the utility attributable to construction ; and all expense 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, proportion of salaries and expenses or fees of physicians and surgeons, expenses for nurses, hospitals and undertakers, medical and surgical supplies, contributions to hospitals during the period of construction, transportation of injured persons, wages and salaries paid to employes while disabled, salaries and expenses of the utility's claim agents, adjusters and other assistants and the compensation of counsel or attorneys engaged in the defense and settlement of damage suits. No. 47. Taxes. Charge to this account all taxes and assessments levied and paid on property belonging to the water utility while under con- struction and before the plant has begun operations, except special assessments of street and other improvements, such as grading, curbing, paving, sidewalks, sewer, etc., which shall be charged to the account to which the property benefited has been charged. No. 48. Interest. Charge to this account all interest on loans obtained and on notes issued for money borrowed for construction purposes or for purchase of equipment, and on overdue payments to contractors or other creditors, also exchange on drafts. Charge also to this account all interest, paid or accrued dur- ing construction on bonds and other securities, including equip- ment bonds. Credit to this account all interest received on moneys acquired for purposes of construction or purchase of equipment. r ? 9 l No. 49. Discount on Securities. To this account may be charged the discount on bonds and capital stock sold or issued. Special sub-accounts may be kept for each class of securities. No. 50. Miscellaneous Expenditures. Charge to this account the salaries and expenses of executive and general officers of the plant under construction, clerks in the general offices, engaged on construction accounts or work; rents, repairs and expenses of offices when rented for construction pur- poses ; insurance during construction, and all other capital ex- penditures not chargeable to any of the preceding Capital Accounts. No. 51. Cost of Plant Purchased. (In Lieu of Plant Constructed.) Charge to this account the cost of water plants purchased. 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CO d CO CO 4-> d 03 u TO CO Ui CO CO CO CO J-l CU +-> CU u CO CO < u d CU g a cr w a d CO Ih CU o3 03 co CO CO d o3 u CU bjo 03 u o — ■f. -a d 03 CO 4-) d a u •a CO CU CU I 31 ] J- !3 - p— i D - < U G -4-J co (J E £ C a u rt • ^^ r— * *""| 3" c H H < W W /■^ CJ ^- £J V- 4-> CO c CO CJ O u Ih 3 cj 4-> . .— < rt CO . (L> *t3 »h CO rt r- 1 -l-> cj • »— t Ih Oh 13 Mh 3> X 3 O CJ .° H* i r* 3 »— ' i— l ~H o rt o CJ c s 1— 1 fi J5 M-H s r— ( o o CJ o If) CJ CO CO • »-H o u s > u ■f. /. < _ u c E ^^ cr W CO O c u CO Ih U G Ch X W u C CU o X 32 ] Classification of Revenue Accounts for Water Companies CLASSIFICATION OF REVENUE ACCOUNTS FOR WATER COMPANIES. A. OPERATING REVENUES. Commercial — Metered. Commercial — Flat Rate. Industrial — Metered. Industrial — Flat Rate. Irrigation. Street Sprinkling. Hydrants. Other Municipal Departments. Sales to Other Water Utilities. No. 10. Miscellaneous. B. NON-OPERATING REVENUES. No. 11. Profit on Merchandise Sales. No. 12. Profit on Piping and Connections. No. 13. Rents from Real Estate and Buildings. No. 14. Interest on Deposits. No. 15. Interest and Dividends on Securities Owned. No. 16. Miscellaneous. No. 1. No. 2. No. 3. No. 4. No. 5. No. 6. No. 7. No. 8. No. 9. [ 35 ] A. OPERATING REVENUES. Note. — Utilities should carry their revenue accounts in such a manner that during 1 any period of time it will be pos- sible to readily ascertain the aggregate revenue obtained from minimum rates paid by consumers using less than the equiva- lent supply of water, and the aggregate quantity of water used by such consumers. No. 1. Commercial — Metered. Credit to this account all revenues derived from consumers other than municipal corporations for metered water. Com- mercial consumers, as referred to in this account, embrace resi- dences, offices, apartment houses, commercial establishments, etc., where water is not used primarily for industrial purposes. No. 2. Commercial — Flat Rate. Credit to this account all revenues derived from consumers other than municipal corporations for water supplied at flat rates per year or other time unit, or on any basis independent of the quantity of water supplied. No. 3. Industrial — Metered. Credit to this account all revenues derived from consumers other than municipal corporations for metered water supplied for industrial uses. Note. — The term "industrial uses" as referred to above relates to the use of water in large quantities by manufactur- ing plants, laundries, breweries, hydraulic elevators, etc. No. 4. Industrial — Flat Rate. Credit to this account all revenues derived from consumers other than municipal corporations for water supplied for indus- trial uses at flat rates per year or other time unit, or on any basis independent of the quantity of water supplied. Note. — The term "industrial uses" as referred to above relates to the use of water in large quantities by manufactur- ing plants, laundries, breweries, hydraulic elevators, etc. No. 5. Irrigation. Credit to this account all revenues derived from sales of water for irrigation purposes. Revenues obtained from sale of water for lawn sprinkling should not be credited to this account, but to Account 1, Commercial Metered, or Account 2, Commercial Mat Rate. [ 37 ] ao. 6. Street Spnnpltng. Credit to this account all revenues derived from sales of water for street sprinkling whether such sprinkling is performed by contractors or by the municipality. No. 7. Hydrants. Credit to this account all revenues derived from sales of water for hydrant purposes, including water furnished for street sprink- ling and flushing where such water is included in hydrant rate and not separately metered. No, S. Other Municipal Departments. Credit to this account all revenues derived from sales of water to municipal corporations for uses not previously specified. This includes water for street construction and filling fire cisterns, basins, etc., reservoirs from water service at public buildings, schools, police and fire stations, etc., when covered by special rates should also be credited to this account. Xo. 9. Sales to Other Water Utilities. Credit to this account all revenues derived from sales of water to other water utilities for uses of such utilities or to be by them distributed through their own mains to consumers. No. 10. Miscellaneous. Credit to this account all revenues from operating sources not included in any of the preceding accounts. B. NON-OPERATING REVENUES. No. 11. Profit on Merchandise Sales. Credit to this account all receipts from the sales of water appliances and merchandise. Charge to this account the cost of all appliances and mer- chandise sold and all expense incident thereto. No. 12. Profit on Piping and Connections. Credit to this account all receipts from piping and connection work performed by the utility. Charge to this account the cost of all piping and connection work, including all fees paid to the municipality in connection with such work. T38 1 No. 13. Rents From Real Estate and Buildings. Credit to this account monthly as they accrue all miscel- laneous rent revenues as a return upon leased property other than water plant and equipment. Charge to this account all expenses for the up-keep of and for the taxes and insurance on the property so rented. No. 14. Interest on Deposits. Credit to this account all interest as it accrues on funds deposited with Banks, Trust Companies, or individuals. No. 15. Interest and Dividends on Securities Owned. Credit to this account all interest as it accrues upon interest bearing securities. Credit to this account dividends upon stock owned of other corporations. No. 16. Miscellaneous. Credit to this account all revenues from non-operating sources not included in any of the preceding accounts. DEDUCTION FROM GROSS REVENUES. Discounts and Adjustments. Utilities which carry gross charges on the consumers' ledger shall charge to this account all discounts made to consumers for prompt payment of their accounts for water service. Charge also with all adjustments made to consumers. A charge may also be made to this account each month with a corresponding credit to an appropriate Reserve Account, of an amount estimated, by its uniform application throughout the year to yield to such Reserve Fund an amount sufficient to cover all accounts for water which become uncollectible and are charged to the Reserve Fund because of the removal of the debtor beyond the jurisdiction of the state, the operation of the Statute of Limita- tions, discharge in bankruptcy, or for any other sufficient reason after diligent effort to collect. [ 39 ] co - < Pw S o U w P^ O CO CO H O < PL. s o o u < « PQ w p CO o 2 i— t < u - i— i CO < U CO > P4 o (—1 H < P< W Ph o < CO s. CU H-> • ^H c ^— » Ph h-> CU In CU Cd P< cd Oh cu Q Ih CU aJ CU bio ,_ l> § E 4-> »H 3 H— > o o 4_> O CU C < H h-> c/3 4-> CO H-> cd U "cu £ o U »H U 3 1 — 1 3 i— i bo u CU CU Ih CO J— 1 CU <-; H-J o CO co o CO co co -- J u cd 02 CO cu T3 cd cu V Ui HH *o cu cu -t-i H-> !_ cu rd CU cu pq J, a ed cu u P £ o o U U 9 ^ iO CU H-J rd P^ H-J rd rd rt •-H • ^-< U ;- ■4-J H-J CO /. o bo 2 Ih fl Oh .2 co .1 13 oo CO H-> C cu Ih Oh CU Q Jn CU — (— ' K^ H-. co K O d CO cu 5 S Ih CU 4-> a CU B O CO JV CO co o cu O g CU cu CO ?' CO I- i - "/- — - [40] X c O > O X CJ *o co CD W 3 (- 1 ID ■M S5 o u > w co P4 W o 1— 1 2 < H Oh < c4 o w u CLh O i gq £ - o co 2 CO u - <<" CO 10 u x 73 co CJ IT) c CJ cj g o ■4-t O - X c +J cj C c o U -a c bio Oh o S-. c<* 9 pq C cj rt -4-> CO w cj C4 O S-H X CO CO 'co U CO x C cj rt CO CO CJ CJ •- u CJ CJ -^ iO CO so 5s o CJ CJ bx <— a3 rt 0* 'cj CJ CJ CJ CO X X CJ X T~l *d < , . a r^ rtj *x X CL -»-< c Z\ c zi o CJ X X X CL • »■* • ^~ 4— X i x • *— X C F " ■ I- CJ c 'E T— 2 pc c CL C f CL c CL CT I CJ > CT cr ! I re C CJ c > L, > i ► X ■f. X x i re O O ■ T— z 1 ! rc ! t? ■t re 1 X • «— ~ c — > i~ i .Z CL c » > " if _ X •— H o U J i CL t ) c c ) <-t- c 17 r- ) r. > -*- ) X C a .2 4- ' ■*_ > / ?- » CL X g '-- : 'X ! *- . »- U c -^ I > c a. ' CL / "C u :- - "£ 1 >^- « »— . ^ a t C- ■ £■ ►— < — - • [ 41 ] CO t— I < - O u p- w - W o u u < > w Ph o o I— I H < U - — CO CO - n . o U h |D CO co < U ;- — TD CU CU + J +2 «-• CU TO CU ^ fc .t> cu P< B 3 co W > t-1 W O < f™ ' 1 -> E e Tl o o B H— 1 U U r. .2 co -4-> bJO £ J-H Oh i« B co B CO v > \ ., t C5 O co 3 O cu e J3 'cu o CO CO bJO E •- ° 5 xs PP. CU e O X w Ph! o H <: p. w O i o pq CO CO CO • i— i C rt J5 u Ih CJ p^ J^ 2 o B rt el CU co to -y. co cu ^^ o I B o b/) a3 cu t-H GQ CO ^ lO l^' m T 1 1 1 1— t 1-H T 1 T 1 B V. 1 CO < CO B B O CJ CO s CO cu B B cu > cu CO ~s Ih <5J o P4 g bjo o B Ih • !-* MH -I-J rt CO Ih CU B O CJ CJ r. No. 96. Other Operations — Cr. Total Operation. Vfa inten ance. No. 97. No. 98. No. 99. No. 100. No. 101. No. 102. Surface Source of Supply. Ground Source of Supply. Purification Equipment. Purification Buildings, Fixtures and Grounds. Other Operations — Dr. Other Operations — Cr. Total Maintenance. Total Cost of Gravity Supply System. F. Commercial Water Purchased. No. 103. Commercial Water Purchased. No. 104. Other Operations — Dr. No. 105. Other Operations — Cr. Total Commercial Water Purchased. Total Cost of Supply. II. TRANSMISSION. Operation. No. 10(i. Superintendence. No. 107. Transmission Mains. No. 108. Supplies and Expenses. Maintenance. No. L09. Right of Way, Patrol Roads and Bridges. No. 110. Transmission Mains. No. ill. Buildings, Fixtures and Grounds. No. 112. Telephone System. No. L13. Miscellaneous Transmission Equipment. [ 49 ] III. DISTRIBUTION. Operation. No. 114. Superintendence. No. 115. Reservoirs, Tanks and Stand Pipes. No. 116. Mains and Hydrants. No. 117. Services. No. 118. Meters. No. 119. Consumers' Premises. No. 120. Miscellaneous Supplies and Expenses Maintenance. No. 121. Reservoirs, Tanks and Stand Pipes. No. 122. Mains. No. 123. Valves. No. 124. Hydrants. No. 125. Services. No. 126. Meters. No. 127. Fire Cisterns and Basins. No. 128. Fountains and Troughs. No. 129. Miscellaneous Equipment. IV. COMMERCIAL. No. 130. Office Salaries and Expenses. No. 131. New Business Salaries and Expenses. No. 132. Office Supplies and Expenses. V. GENERAL. No. 133. Salaries and Expenses of General Officers. No. 134. Salaries and Expenses of General Office Clerks. No. 135. Printing and Stationery — General. No. 136. General Office Expense. No. 137. Miscellaneous General Expense. No. 138. Law Expense — General. No. 139. Injuries and Damages. No. 140. Insurance. No. 141. General Office Rent. No. 142. Store Expense. No. 143. Maintenance of General Office Buildings, Fixtures, Equipment and Grounds. [50] I. SUPPLY. A. Steam Power Pumping. Operation. No. 1. Superintendence. Charge to this account the salaries and expenses of the super- intendent and general foremen of the steam power pumping plant. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the steam power pumping plant, whether at the general office or at the plant. Charge also with the proportion of the salaries and expenses of the engineering staff assignable to the steam power pumping plant. Charge no material to this account. No. 2. Pumping Station Labor. Charge to this account the wages of all employes operating the steam power pun ping plant, including pumping attendants, oilers, wipers, and all other employes whose duties concern the operation of steam power pumps. No. 3. Purification Labor. Charge to this account the wages of all employes engaged in operating purification equipment, cleaning filters and basins, re- moving ice, etc. No. 4. Miscellaneous Labor. Charge to this account the wages of all employes in and about the steam power pumping plant engaged in miscellaneous operat- ing work, including watchmen, labor cleaning buildings and yards, janitors, messeng< and general labor not chargeable to any of the foregoing steam power pumping plant labor accounts. [51] No. 5. Fuel. Charge to this account the cost of all fuel used for steam, whether coal, oil, wood or other fuel at the cost f. o. b. point of delivery at plant for storage. This includes the invoice cost of the fuel, freight, switching, demurrage, cartage and loss due to shrinkage. Charge also to this account all expense, both labor and material, incident to moving ashes from temporary dump to final dump. Credit to this account all revenue received from the sale of ashes. No. 6. Water. Charge to this account the cost of water for boiler feed and condensing purposes. If the water is purchased, charge at the purchase price ; if pumped, charge here the cost of pumpage. Charge also to this account boiler compounds and other trials used in treating boiler all labor devoted to such work. materials used in treating boiler water together with the cost of No. 7. Lubricants. Charge to this account the cost of lubricants for all ma- chinery and apparatus in the steam power pumping plant, includ- ing boiler room machinery, engines and auxiliaries, etc. This does not include wagon grease or oil for lanterns. No. 8. Purification Material. Charge to this account the cost of purification material other than specified in Account No. 6, including cost of chemicals, coagulants and other supplies used in the process of water purifica- tion, softening, removal of iron, algae, etc., by the various purifica- tion methods. No. 9. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the steam power pumping plant not prop- erly chargeable to other accounts as follows : 152] (a) PRODUCTION SUPPLIES. All supplies used in the steam power pumping 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, cans for containing rags and waste and hand oil cans. (b) STATION EXPENSES. The general and miscellaneous expenditures in the steam power pumping plant not properly chargeable to other ac- counts. Principal Items. Operation of lighting, heating, cleaning and fire pro- tection systems; janitors' supplies, ice, meals and car fares ; stationery, including station report forms ; toilet service. Charge also to this account the pro- portion of stable and vehicle expense chargeable to steam power pumping. No. 10. Steam Purchased for Power. Charge to this account the cost of steam purchased for steam power pumping. No. 11. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Steam Power Pumping — Operation," the distrib- uted charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. No. 12. Other Operations — Cr. Credit to this account the proportion of the cost of "Steam Power Pumping — Operation," chargeable to other co-ordinate [ 53 ] departments, such as railway, gas or electric within the same com- pany. Maintenance. Definition — Maintenance consists of all expendi- tures for current or ordinary repairs and renewals, occa- sioned by wear and tear, made in order to maintain the productive capacity of the plant in its original and equivalent state of efficiency. It includes all repair items and all minor renewals of property such as repair parts of machinery and apparatus, repairs and small renewals to the transmission and distribution systems, etc. When a large or general renewal is made at one time, such as the complete replacement of a building, unit of equipment, or other facility, the cost of such replacement will be charged to the Replacement Reserve Account. No. 13. Surface Source of Supply. Charge to this account the cost of repairing and renewing impounding reservoirs, artificial lakes, ponds, collecting flumes, etc. This includes repairs to impounding embankments, channels, waste-weirs, gates, valves, gate structures, and repairs to works for utilizing the flow from springs. No. 14. Ground Source of Supply. Charge to this account the cost of repairing and renewing wells, well casings, etc., including the removal of sand or other material. No. 15. Boilers. Charge to this account the cost of repairing and renewing boilers and settings, metal stacks and breechings. Principal Items. Boiler settings, metal stacks and breechings, bridge walls, arches, grate bars, stoker bars, furnaces, valves, superheaters, dampers, headers and tubes. No. L6. Boiler Accessories and Piping. Charge to this account the cost of repairing and renewing boiler accessories, auxiliary apparatus and piping. r 54 ] Principal Items. Feed pumps, water feed piping, steam piping from the boiler to the engine throttle, blower engines, boiler blow- off system and similar auxiliary equipment; coal con- veyor and parts, ash conveyor and parts, coal bunkers inside the station, stoker engines and shafting, coal scales, filters, boiler compound injectors and pumps, heaters — primary and secondary — economizers and water meters. No. 17. Steam Power Pumping Equipment. Charge to this account the cost of repairing and renewing steam power pumping equipment, including steam pumping en- gines, pumps and steam prime movers, whether reciprocating engines or turbines. Repairing and renewing power transmission equipment should be charged to Account 18 — Miscellaneous Pumping Station Equipment. Note — Utilities using power pumps operated by steam prime movers which are distinct from the pumps, may sub- divide this account as follows : a. Maintenance of Pumps. b. Maintenance of Steam Prime Movers. No. 18. Miscellaneous Pumping Station Equipment. Charge to this account the cost of repairing and renewing steam power pumping plant auxiliary equipment, including ex- haust steam piping, condensers, vacuum pumps and piping, oiling systems, power transmission equipment, such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels, auxiliary motors, hoists, cranes, pumping station tools, and all other acces- sory equipment. No. 10. Purification Equipment. Charge to this account the cost of repairing and renewing settling basins and all equipment used in the purification of water, including renewing and washing sand. [55 ] Xo. 20. Purification Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing purification buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment; furniture and fixtures and other property in and about the purification 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' dwell- ings and other miscellaneous buildings used in connection with the purification plant. Note — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any particular unit of equipment. The maintenance of foun- dations prepared especially for certain units of equip- ment and designed to last no longer than such units, will be charged under the appropriate maintenance of equip- ment accounts. Xo. 21. Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing pumping station buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment; furniture and fixtures and other property in and about the steam power pumping plant not specifically provided for elsewhere; plumbing for water, sewerage and drainage; apparatus \<>v heating, lighting and ventilating; fire protection system; grounds, streets and sidewalks; elevators, in- cluding control and operating apparatus; lockers; paint- ing.; employes' dwellings and other miscellaneous build- ings used in connection with the steam power pumping plant. 156] Note — Permanent foundations are those designed as a part of the permanent construction of the building and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equip- ment accounts. No. 22. Other Operations— Dr. Charge to this account the proportion of operating expenses chargeable to "Steam Power Pumping — Maintenance," the dis- tributed charges having been made to primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. No. 23. Other Operations — Cr. Credit to this account the proportion of the cost of "Steam Power Pumping — Maintenance" chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. Hydraulic Power Pumping. Operation. No. 24. Superintendence. Charge to this account the salaries and expenses of the super- intendent and general foreman of the hydraulic power pumping plant. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the hydraulic power pumping plant, either at the general office or the pumping plant. Charge also with the proportion of tin- salaries and expenses of the engineering staff assignable to the hydraulic power pump- ing plant. Charge no material to this account. [57] No, 25. Hydraulic Labor. Charge to this account the wages of all employes operating the hydraulic works, including hydraulic foreman, gatemen, wheel men, canal men, patrolling of reservoirs, dams and channels and all other employes whose duties concern the operation of hydraulic power equipment. No. 26. Pumping Station Labor. Charge to this account the wages of all employes operating the hydraulic power pumping plant, including foreman and assist- ants, oilers, wipers and all other employes whose duties concern the operation of such hydraulic power pumps. No. 27. Purification Labor. Charge to this account the wages of all employes engaged in operating purification equipment, cleaning filters and basins, removing ice, etc. Xo. 28. Miscellaneous Labor. Charge to this account the wages of all employes in and about the hydraulic power pumping 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 hydraulic power pumping labor accounts. No. 29. Lubricants. Charge to this account the cost of lubricants for all machinery and apparatus in the hydraulic power pumping plant. This does not include wagon grease or oil for lanterns. No. 30'. Purification Material. Charge to this account the cost of purification material, in- cluding th( of chemicals, coagulants and other supplies used in the process of water purification, softening, removal of iron, algae, etc., by the various purification methods. f 58 ] No. 31. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the hydraulic power pumping plant not properly chargeable to other accounts as follow (a) PRODUCTION SUPPLIES. All supplies used in the hydraulic power pumping plant which are consumed in the operating process, the replace- ment of which does not constitute a repair or renewal. Principal Items. Waste, packing, Wiping supplies, hand tools, bolts, screws, nails, cans for containing waste and rags, and hand oil cans. (b) STATION EXPENSES. The general and miscellaneous expenditures in the hy- draulic power pumping plant not properly chargeable to other accounts. Principal Items. Operation of lighting, heating, cleaning and fire pro- tection systems; janitors' supplies, ice, meals and car fares ; stationery, including station report forms ; toilet service. Charge also to this account the cost of stable and vehicle expense chargeable to hydraulic power pumping. No. 32. Hydraulic Power Purchased. Charge to this account the cost of all water purchased for the purpose of operating the hydraulic power pumping equipment. No. 33. Other Operations— Dr. Charge to this account the proportion of operating expenses chargeable to "Hydraulic Power Pumping — Operation," the dis- tributed charges having been to the primary accounts of other [69 ] co-ordinate departments, such as railway, gas or electric within the same company. No. 34. Other Operations — Cr. Credit to this account the proportion of the cost of "Hydraulic Power Pumping — Operation" chargeable to other co-ordinate de- partments, such as railway, gas or electric within the same com- pany. Maintenance* Xo. 35. Surface Source of Supply. Charge to this account the cost of repairing and renewing impounding reservoirs, artificial lakes, ponds, collecting flumes, etc., including repairs to impounding embankments, channels, waste-weirs, gates, valves, gate structures and repairs to works for utilizing the flow from springs. No. 36. Ground Source of Supply. Charge to this account the cost of repairing and renewing wells, well casings, etc., including the removal of sand or other material. Xo. 37. Power Dams, Canals and Flumes. Charge to this account the cost of repairing and renewing dams, embankments, etc., for impounding water for power pur- poses, and all appurtenant gates, valves, weirs, waste-ways, canals, conduits and other channels (including riprap lining walls, etc.), pen stocks, pipe lines, flumes, aqueducts, supporting trestles, fore- bays and appurtenant sieves and grids, etc., all viaducts, bridges, foot bridges, etc., over and accessory to or necessitated by such canals, aqueducts and flumes and also the waste-ways conducting the water from the outlet of the draft tube to the point of the final discharge. Xo. 38. Turbines and Water Wheels. Charge to this account the cost of repairing and renewing head gates, wheel governors, valves, turbines, water wheels, draft *See definition, page 54. [60 1 tubes and connections. Repairing and renewing power trans- mission equipment should be charged to Account No. 40, Miscel- laneous Pumping Station Equipment. No. 39. Hydraulic Power Pumping Equipment. Charge to this account the cost of repairing and renewing hydraulic power pumps and hydraulic power pumping equipment. Xo. 40. Miscellaneous Pumping Station Equipment. Charge to this account the cost of repairing and renewing hy- draulic power pumping plant, auxiliary equipment, oiling systems, power transmission equipment, such as shafting, belting, rope and cable drives, clutches, pulleys, idler wheels and auxiliary motors, hoists, cranes, pumping station tools and all other accessory equip- ment. No. 41. Purification Equipment. Charge to this account the cost of repairing and renewing settling basins and all equipment used in the purification of water, including renewing and washing sand. No. 42. Purification Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing purification buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment ; furniture and fixtures and other property in and about the purification plant not specifically provided for elsewhere; plumbing for water, sewerage and drainage : apparatus for heat- ing, lighting and ventilating; fire protection system; grounds, streets and sidewalks; elevators, including con- trol and operating apparatus; lockers; painting, em- ployes' dwellings and other miscellaneous buildings used in connection with the purification plant. [61 j Note. — Permanent foundations are those designated as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 43. Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing pumping station buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment; furniture and fixtures and other property in and about the hydraulic power pumping plant not specifically provided for else- where ; plumbing for water, sewerage and drainage ; ap- paratus for heating, lighting and ventilating ; fire protec- tion system ; grounds, streets and sidewalks ; elevators, including control and operating apparatus, lockers ; painting, employes' dwellings and other miscellaneous buildings used in connection with the hydraulic powei pumping plant. Note. — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 44. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Hydraulic Power Pumping — Maintenance," the distributed charges having been made to primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. [62 ] No. 45. Other Operations — Cr. Credit to this account the proportion of the cost of "Hydraulic Power Pumping — Maintenance" chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. C. Electric Power Pumping. Operation. No. 46. Superintendence. Charge to this account the salaries and expenses of the super- intendent and general foremen of the electric power pumping plant. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the electric power pumping plant, whether at the general office or at the plant. Charge also with the proportion of the salaries and expenses of the engineering staff assignable to the electric power pumping plant. Charge no material to this account. No. 47. Pumping Station Labor. Charge to this account the wages of all employes operating the electric power pumping plant, including pump attendants, oilers, wipers and all other employes whose duties concern the operation of electric power pumps. No. 48. Purification Labor. Charge to this account the wages of all employes engaged in operating purification equipment, cleaning filters and basins, re- moving ice, etc. [63] No. 49. Miscellaneous Labor. Charge to this account the wages of all employes in and about the electric power pumping plant engaged in miscellaneous operat- ing work, including watchmen, labor cleaning buildings and yards, janitors, messengers and general labor not chargeable to any of the foregoing electric power pumping plant labor accounts. No. 50. Lubricants. Charge to this account the cost of lubricants for all machinery and apparatus in the electric power pumping plant, including boiler room machinery, engines and auxiliaries, etc. This does not include wagon grease or oil for lanterns. No. 51. Purification Material. Charge to this account the cost of purification material, in- cluding the cost of chemicals, coagulants and other supplies used in the process of water purification, softening, removal of iron, algae, etc., by the various purification methods. No. 52. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the electric power pumping plant not chargeable to other accounts as follows : (a) PRODUCTION SUPPLIES. All supplies used in the electric power pumping 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, bolts, screws, nails, cans for containing rags and waste, and hand oil cans. (b) STATION EXPENSES. The general and miscellaneous expenditures in the elec- tric power pumping plant not properly chargeable to other accounts. r e 4 1 Principal Items. Operation of station lighting, heating, cleaning and fire protection systems; janitors' supplies, ice, meals and car fares ; stationery, including station report forms ; toilet service. Charge also to this account the proportion of stable and vehicle expense charge- able to electric power pumping. No. 53. Electric Current Purchased. Charge to this account the cost of all electric current pur- chased for the operation of electric power pumps. No. 54. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Electric Power Pumping — Operation," the distri- buted charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. No. 55. Other Operations — Cr. Credit to this account the proportion of the cost of "Electric Power Pumping — Operation," chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. Maintenance* No. 56. Surface Source of Supply. Charge to this account the cost of repairing and renewing impounding reservoirs, artificial lakes, ponds, collecting flumes, etc., including repairs to impounding embankments, channels, waste-weirs, gates, valves, gate structures, and repairs to works for utilizing the flow from springs. No. 57. Ground Source of Supply. Charge to this account the c<>st of repairing and renewing, wells, well casings, etc., including the removal of sand or other material. *See definition, page 54. M5] Xo. 58. Electric Power Pumping Equipment. Charge to this account the cost of repairing and renewing electric power pumps and pumping equipment. Repairing and renewing power transmission equipment should be charged to Account No. 59, Miscellaneous Pumping Station Equipment. Note. — Utilities using power pumps operated by electric prime movers which are distinct from the pumps may sub- divide this account as follows : a. Maintenance of Pumps. b. Maintenance of Electric Prime Movers. Xo. 59. Miscellaneous Pumping Station Equipment. Charge to this account the cost of repairing and renewing oiling systems, power transmission equipment, such as shafting, belting, rope and cable drives, clutches, pulleys, idler wheels and auxiliary motors, hoists, cranes, pumping station tools, switch- boards and other auxiliary electric equipment and all other acces- sory equipment. No. 60. Purification Equipment. Charge to this account the cost of repairing and renewing filters and settling basins and all equipment used in the purifica- tion of water, including renewing and washing sand. No. 61. Purification Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing purification buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment, furniture, fixtures, and other property in and about the purification plant not specifically provided for elsewhere ; plumbing for water, sewerage and drainage ; apparatus for heating, lighting and ventilating ; fire protection system ; grounds, I 6 6 ] streets and sidewalks ; elevators, including- control and operating apparatus ; lockers ; painting ; employes' dwell- ings and other miscellaneous buildings used in connec- tion with the purification plant. Note. — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 62. Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing pumping station buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment ; furniture, fixtures and other property in and about the elec- tric power pumping plant not specifically provided for elsewhere ; plumbing for water, sewerage and drain- age ; apparatus for heating, lighting and ventilating ; fire protection system ; grounds, streets and sidewalks ; eleva- tors, including control and operating apparatus ; lockers ; painting ; employes' dwellings and other miscellaneous buildings used in connection with the electric power pumping plant. Note. — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 63. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Electric Power Pumping — Maintenance," the dis- r e 7 ] tributed charges having been made to primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. No. 6-4. Other Operations — Cr. Credit to this account the proportion of the cost of "Electric Power Pumping — Maintenance" chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. D. Gas Power Pumping. Operation. Xo. 65. Superintendence. Charge to this account the salaries and expenses of the super- intendent and general foremen of the gas power pumping plant. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the gas power pumping plant, whether at the general office or at the plant. Charge also with the proportion of the salaries and expenses of the engineering staff assignable to the gas power pumping plant. Charge no material to this account. No. 66. Pumping Station Labor. Charge to this account the wages of all employes operating the gas power pumping plant, including pump attendants, oilers, wipers and all other employes whose duties concern the operation of gas power pumps. No. 67. Gas Producer Labor. Charge to this account the wages of all employes engaged in the production of power gas, including the handling of fuel from [68] the storage pile to the gas generator building and the handling of residuals from said building to the point where residuals are placed when removed from the building. No. 68. Purification Labor. Charge to this account the wages of all employes engaged in operating purification equipment, cleaning filters and basins, re- moving ice, etc. No. 69. Miscellaneous Labor. Charge to this account the wages of all employes in and about the gas power pumping 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 pumping plant labor accounts. No. 70. Fuel. Charge to this account the cost of all fuel used for producing gas for power purposes at the cost f. o. b. point of delivery at the plant for storage. This includes the invoice cost of the fuel, freight switching, demurrage, cartage, trimming, pumping and loss due to shrinkage. No. 71. Water. Charge to this account the cost of all water used in the pro- duction of gas for power purposes. If the water is purchased charge at the purchase price; if pumped, charge here the cost of pumpage. No. 1 ".. Lubricants. Charge to this aCCQUnI the cost of lubricants for all machinery and apparatus in the gas power pumping plant* This does not include wagon grease or oil for lanterns. I 6 B ] No. 73. Purification Material. Charge to this account the cost of purification material, in- cluding the cost of chemicals, coagulants and other supplies used in the process of water purification, softening, removal of iron, algae, etc., by the various purification methods. No. T I. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the gas power pumping plant not properly chargeable to other accounts, as follows : (a) PRODUCTION SUPPLIES. All supplies used in the gas power pumping 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, gaskets, fire room tools, air hose, bolts, screws, nails, cans for contain- ing rags and waste, and hand oil cans. (b) STATION EXPENSES. The general and miscellaneous expenditures in the gas power pumping plant not properly chargeable to other accounts. Principal Items. Operation of lighting, heating, cleaning and fire pro- tection systems; janitors' supplies, ice, meals and car fares ; stationery, including station report forms ; toilet service. Charge also to this account the pro- portion of stable and vehicle expense chargeable to gas power pumping. [ 70 ] No. 75. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Gas Power Pumping — Operation," the distributed charges having been made to the primary accounts of other co- ordinate departments, such as railway, gas or electric within the same company. No. 76. Other Operations — Cr. Credit to this account the proportion of the cost of "Gas Power Pumping — Operation," chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. Maintenance* No. 77. Surface Source of Supply. Charge to this account the cost of repairing and renewing impounding reservoirs, artificial lakes, ponds, collecting flumes, etc. This includes repairs to impounding embankments, channels, waste-weirs, gates, valves, gate structures and repairs to works for utilizing the flow from springs. No. 78. Ground Source of Supply. Charge to this account the cost of repairing and renewing wells, well casings, etc., including the removal of sand or other material. No. 79. Gas Power Pumping Equipment. Charge to this account the cost of repairing and renewing gas power pumping equipment, including gas pumping engines, pumps and gas prime movers. Repairing and renewing power transmission equipment should be charged to Account No. 82 — Miscellaneous Pumping Station Equipment. ■Sec definition, page 5 /. [7-1] Note. — Utilities using power pumps operated by gas prime movers which are distinct from the pumps, may sub- divide this account as follows: (/. Maintenance of Pumps. b. Maintenance of Gas Prime Movers. No. 80. Gas Producers and Gas Producer Equipment. Charge to this account the cost of repairing and renewing apparatus used for the production of gas to be used for power pur- poses in the operation of pumping equipment. Also the cost of repairing gas conductor and exhaust pipe and other auxiliary gas producer apparatus, including producers, economizers, regenera- tors, vaporizers, steam injectors, scrubbers, exhauster outfits, cells, especially provided boilers and pumps, blower engines, holders and all similar auxiliary equipment. Xo. 81. Coal and Ash Handling Equipment. Charge to this account the cost of repairing and renewing coal and ash conveyors in the power gas production plant, em- bracing trolley and cable towers, crushers, belt-links, wheels, chutes and gates, conveyor cars, winches, motors, buckets, shafts, chains, etc. No. 82. Miscellaneous Pumping Station Equipment. Charge to this account the cost of repairing and renewing all gas power pumping station auxiliary equipment, including repair- ing oiling systems, power transmission equipment, such as shaft- ing, belting, rope and cable drives, clutches, pulleys and idler wheels, auxiliary motors, hoists, cranes, pumping station tools and all other accessory equipment. No. 83. Purification Equipment. Charge to this account the cost of repairing and renewing filters and settling basins and all equipment used in the purifica- tion of water, including renewing and washing sand. [72] Xo. 84. Purification Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing purification buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment ; furniture, fixtures and other property in and about the purification plant not specifically provided for elsewhere ; plumbing for water, sewerage and drainage ; apparatus for heating, lighting and ventilating ; fire protection sys- tem ; grounds, streets and sidewalks ; elevators, including control and operating apparatus ; lockers ; painting ; em- ployes' dwellings and other miscellaneous buildings used in connection with the purification plant. Note. — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 85. Gas Producer Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing gas producer buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment; furniture, ti ctures and other property in and about the gas producer plant not specifically provided for else- where; plumbing for water, sewerage and drainage; apparatus for heating, lighting and ventilating; fire pro- tection system ; grounds, streets and sidewalks ; elevators, including control and operating apparatus; locker-: painting; employes' dwelling's and other miscellaneous buildings used in connection with the gas producer plant. 173 1 Note. — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 86. Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing pumping station buildings and' fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment ; furniture, fixtures and other property in and about the gas power pumping plant not specifically provided for elsewhere ; plumbing for water, sewerage and drainage ; apparatus for heating, lighting and ventilating; fire pro- tection system ; grounds, streets and sidewalks ; eleva- tors, including control and operating apparatus ; lockers ; painting; employes' dwellings and other miscellaneous buildings used in connection with the gas power pumping plant. Note. — Permanent foundations are those designed as a part of the permanent construction of the building and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 87. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Gas Power Pumping — Maintenance," the distrib- uted charges having been made to primary accounts of other co- ordinate departments, such as railway, gas or electric within the same company. [ 74 ] No. 88. Other Operations — Cr. Credit to this account the proportion of the cost of "Gas Power Pumping — Maintenance" chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. E. Gravity System. Operation. Xo. 89. Superintendence. Charge to this account the salaries and expenses of the super- intendent and general foremen of the gravity supply system. This includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the gravity supply system, whether at the general office or elsewhere. Charge also with the proportion of the salaries and expenses of the engineering staff assignable to the gravity supply system. Charge no material to this account. No. 90. Patrolling Reservoirs and Watershed. Charge to this account the cost of patrolling, inspecting, care- taking, etc., of the reservoirs and drainage area. No. 91. Purification Labor. Charge to this account the wages of all employes engaged in operating purification equipment, cleaning filters and basins, removing ice, etc. No. 92. Miscellaneous Labor. harge t«» this account the cost of all labor in connection with operating the gravity supply system not properly chargeable to any of the foregoing accounts. [75] No. 93. Purification Material. Charge to this account the cost of purification material, in- cluding the cost of chemicals, coagulants, and other supplies used in the process of water purification, softening, removal of iron, algae, etc., by the various purification methods. Xo. 94. Miscellaneous Supplies and Expenses. Charge to this account all operating supplies consumed and all expenses incurred in the operation of the gravity supply system not properly chargeable to other accounts. Charge this account with stationery, telephones, etc. Charge also to this account the proportion of stable and vehicle expense chargeable to gravity supply system. Xo. 95. Other Operations — Dr. Charge to this account the proportion of operating expenses chargeable to "Gravity Supply System — Operation," the distrib- uted charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. X'o. 96. Other Operations — Cr. •Credit to this account the proportion of the cost of "Gravity Supply System — Operation" chargeable to other co-ordinate de- partments, such as railway, gas or electric within the same company. Maintenance* Xo. 97. Surface Source of Supply. Charge to this account the cost of repairing and renewing impounding reservoirs, artificial lakes, ponds, collecting flumes, etc., including repairs to impounding embankments, channels, waste-weir-, gates, valves, gate structures and repairs to works for utilizing the flow from springs. See definition, page 5 /. [76] No. 98. Ground Source of Supply. Charge to this account the cost of repairing and renewing wells, well casings, etc., including the removal of sand or other material. No. 99. Purification Equipment. Charge to this account the cost of repairing and renewing purification equipment, including filters, settling basins and all equipment used in the purification of water, including renewing and washing sand. No. 100. Purification Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing purification buildings and fixtures and maintaining grounds. Principal Items. Permanent foundations for equipment ; furniture, fixtures and other property in and about the purifica- tion plant not specifically provided for elsewhere ; plumbing for water, sewerage and drainage ; ap- paratus for heating, lighting and ventilating; fire pro- tection system ; grounds, streets and sidewalks ; eleva- tors, including control and operating apparatus ; lockers ; painting; employes' dwellings and other miscellaneous buildings used in connection with the purification plant. Note. — Permanent foundations are those designed as a part of the permanent construction of the buildings and independent of their use in connection with any par- ticular unit of equipment. The maintenance of founda- tions prepared especially for certain units of equipment and designed to last no longer than such units, will be charged under the appropriate maintenance of equipment accounts. No. 101. Other Operations— Dr. Charge to this account the proportion of operating expenses chargeable to "Gravity Supply System — Maintenance," the dis- [ 77 ] tributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. Xo. 102. Other Operations — Cr. Credit to this account the proportion of the cost of "Gravity Supply System — Maintenance" chargeable to other co-ordinate departments, such as railway, gas or electric within the same company. F. Commercial Water Purchased. No. 103. Commercial Water Purchased. Charge to this account the cost of all water purchased for the purpose of redistribution and sale. No. 104. Other Operations— Dr. Charge to this account the proportion of operating expenses chargeable to "Commercial Water Purchased," the distributed charges having been made to primary accounts of other co-ordinate departments, such as railway, gas or electric within the same company. No. 105. Other Operations — Cr. Credit to this account the proportion of the cost of "Com- mercial Water Purchased'' chargeable to other co-ordinate depart- ments, such as railway, gas or electric within the same company. II. TRANSMISSION. 1 Operation. No. 106. Superintendence. Charge to this account the salaries and expenses of the super- , ■ ,; f j. [ 78] intendent and general foremen of the transmission system. This includes also the salaries and expenses of draftsmen and all cleri- cal help upon records and accounts directly chargeable to the transmission system. Charge also to this account the proportion of the salaries and expenses of the engineering staff assignable to the transmission system. Charge no material to this account. No. 107. Transmission Mains. Charge to this account the cost of patrolling and inspecting transmission mains, locating and clearing transmission trouble protecting mains from forest fires and floods, and all work in connection with operating transmission mains which is necessary to keep them in service and is not in the nature of repairs or renewals. No. 108. Supplies and Expenses. Charge to this account transmission system telephone rentals and the proportion of stable and vehicle expense chargeable to the transmission system. Charge also to this account the cost of all operating supplies consumed and all expenses incurred in the operation of the trans- mission system not properly chargeable to other accounts. Maintenanc No. 109. 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 trees, brush, etc., along the line of the trai mission mains. *See iL ' - /. I T W ] No! 110. Transmission Mains. Charge to this account the cost of repairing and renewing transmission mains from the source of supply to the pumping station or to distribution reservoirs, tanks or standpipes, including labor, materials, tools and expenses. Xo. 111. Buildings, Fixtures and Grounds. Charge to this account the cost of repairing and renewing transmission system buildings and fixtures and maintaining grounds. Xo. 112. Telephone System. Charge to this account the cost of repairing and renewing telephone equipment and telephone lines used for the operation of the transmission system. This includes the cost of repair parts for telephones, telephone switchboards, poles, cross-arms, insula- tors and wire. Xo. 113. Miscellaneous Transmission Equipment. Charge to this account the cost of repairing and renewing all miscellaneous equipment used in the transmission of water, not included in any of the preceding accounts. III. DISTRIBUTION. Note. — Utilities desiring to keep separate the cost of operatin.: Commercial and Municipal Distribution Sys- tems may subdivide the following Operating Accounts for that purpose. Operation. 111. Superintendence. Charge to this account the salaries and expenses of the super- intendent and general foremen of the distribution system. This account includes also the salaries and expenses of draftsmen and all clerical help upon records and accounts directly chargeable to the distribution system. [80] Charge also the proportion of the salaries and expenses of the engineering staff assignable to the distribution system. Charge no material to this account. No. 1 L5. Reservoirs, Tanks and Standpipes. Charge to this account the cost of patrolling and inspecting distribution reservoirs, tanks and standpipes, and all work in con- nection with the operation of distribution reservoirs, tanks and standpipes which is necessary to keep them in service and is not in the nature of repairs or renewals. Xo. 116. Mains and Hydrants. Charge to this account the cost of patrolling, inspecting, test- ing, and flushing distribution mains and hydrants, locating and clearing distribution trouble, pumping out hydrants, testing pres- sure, and all work in connection with the operation of distribution mains and hydrants which is necessary to keep them in service and is not in the nature of repairs or renewals. Xo. 117. Services. Charge to this account the cost of inspecting and testing serv- ices, and all wages and expenses in connection with locating and clearing trouble, including thawing, cleaning and pumping out services, which is necessary to keep them in service and is not in the nature of repairs or renewals. No. 118. Meiers. Charge to this account the cost (except the first installation) of removing and resetting consumers' meters, and routine inspec- tion and testing of meters, whether installed or in the shop, as foil (a) LABOR. Tli " all employes engaged in removing and etting consul ' meters; inspectors and testers; and clerical work upon meter records. [8 1] (b) SUPPLIES AND EXPENSES. All supplies consumed and expenses incurred in the operation of consumers' meters, including stationery, report forms and index cards ; car fares, meals, etc. Xo. 119. Consumers' Premises. Charge to this account the wages and expenses of employes engaged in inspecting consumers' installations, attention to trouble calls, changing or adjusting house piping or any portion of the consumers' property beyond the meter. Charge also to this account the cost of any appliances or de- vises installed to better the service, which are not in the nature of repairs. No. 120. Miscellaneous Supplies and Expenses. Charge to this account the cost of all operating supplies con- sumed and all expenses incurred in the distribution system not chargeable to other accounts. This includes distribution office sup- plies and expenses, such as cost of maps, stationery, printed forms, index cards, etc. Charge also distribution system telephone rentals and the proportion of stable and vehicle expense chargeable to the distribution system. Maintenance.* Note. — Utilities desiring to keep separate the costs of repairing and renewing Commercial and Municipal distribution systems may subdivide the following Main- tenance Accounts for that purpose. No. 121. Reservoirs, Tanks and Standpipes. Charge to this account the cost of repairing and renewing distribution reservoirs, tanks and standpipes and their accessory equipment, including labor, material, tools and expenses. This includes repairs to masonry and linings of reservoirs, repainting and calking standpipes and tanks, replacing defective hoops and parts and repairs to valves and other auxiliary equipment. *See definition, page 54. r ss i No. 122. Mains. Charge to this account the cost of repairing and renewing distribution mains in the distribution system, including labor, materials, tools and expenses. This includes the cost of trenching and filling in connection with such repairs and restoring street to its former condition or to that required by municipal authority. Charge also to this account the cost of moving, raising or lowering distribution mains due to the regrading of streets or similar causes. No. 123. Valves. Charge to this account the cost of repairing and renewing gate and other valves in the distribution system, including labor, materials, tools and expenses. This includes the cost of repairing and renewing parts, digging and filling in connection with such repairs and restoring street to its former condition or to that required by municipal authority. No. 124. Hydrants. Charge to this account the cost of repairing and renewing hydrants and connections in the distribution system, including labor, materials, tools and expenses. This includes the cost of repairing and renewing parts and repainting hydrants, digging and filling in connection with such repairs and restoring street to its former condition or to that required by municipal authority. Charge also to this account the cost of raising, lowering or changing the location of hydrants. No. L25. Services. Charge to this account the cost of repairing and renewing •vices between the distribution mains and the meters, including labor, materials, tools and expenses. This includes the cost of repairing leaks, repairing and renewing service pipe connections to • eters, stop cocks and service boxes; digging and filling in connection with such repairs and restoring street to its former condition or to that required by municipal authority. Charge also to this account the cost of raising, lowering or changing the location of services. [88] No. 126. Meters. Charge to this account the cost of repairing and renewing consumers' meters, including labor, materials, tools and expenses. This includes the cost of repairing and renewing parts, cleaning and repainting old meters, testing meters for repairs, etc. ; and the proportion of meter repair shop supplies and expenses chargeable to this work. Xo. 127. Fire Cisterns and Basins. Charge to this account the cost of repairing fire cisterns and basins in the distribution system, including labor, materials, tools, and expenses. This includes repairing and renewing masonry and lining, piping and fittings and replacing worn parts; the cost of digging and filling in connection with such repairs and restor- ing the street t^ its former condition or to that required by municipal authority. Charge also to this account the cost of raising, lowering or changing the location of fire cisterns and basins. No. 128. Fountains and Troughs. Charge to this account the cost of repairing and renewing fountains and troughs in the distribution system, including labor, materials, tools and expenses. This includes repairing and renew- ing foundations, settings, connections and parts ; repainting ; the cost of digging and filling in connection with such repairs and restoring the street to its former condition or to that required by municipal authority. Charge also to this account the cost of changing locations of fountains and troughs. No. 129. Miscellaneous Equipment. Charge to this account the cost of repairing and renewing all miscellaneous equipment used in the distribution system which is not included in any of the preceding accounts. This includes tools, horses, wagons, harness, automobiles, motorcycles, bicycles, furniture and fixtures, roads, and bridges, etc., when used spe- cifically in tlie distribution system. IV. COMMERCIAL. Note. — The proportion of stable and vehicle expense applicable to the following sub-accounts should be charged to the specific account affected. [ 14] No. 130. Office Salaries and Expenses. Charge to this account the salaries and expenses of officers and assistants in charge of commercial business, and salaries of meter readers, bookkeepers, cashiers and all clerks in the Account- ing, Treasury, Collection and Complaint Departments having to do with consumers' accounts. This includes also salaries and expenses incurred in the Con- tract Department for attention to bill questions ; the cost of meter readers' lamps, collectors' badges, car fares, meals, etc. No. 131. New Business, Salaries and Expenses. Charge to this Account the salaries and expenses of the head of the department maintained for the promotion or development of water consumption, and his assistants, including that portion of the salaries and expenses of the Contract Department and Agencies assignable to New Business. 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, engineering advice, etc. No. 132. Office Supplies and Expenses. Charge to this account the cost of stationery, printing and office supplies used in the Commercial, New Business, Sales or Contract Departments. Charge also to this account postage, applicable to consumers' accounts, the cost of preparing and filing tariffs, and commissions paid for outside collections. V. GENERAL. Note. — The proportion of stable and vehicle expense applicable to the following sub-accounts should be charged to the specific account affected. Xo. 133. Salaries and Expenses of General Officers. Charge to this account the salaries, traveling expenses and expenditures incident to the Chairman of the Board, President, Vice-President, Secretary, Treasurer, Assistant Treasurer, Gen- eral Manager, Assistant General Manager, Comptroller, Auditor, [85 1 Chief Engineer, General Superintendent, Purchasing Agent and all other officers whose jurisdiction extends to the entire system and whose services cannot be satisfactorily charged to the several departments. No. 134. Salaries and Expenses of General Office Clerks. Charge to this account the salaries and expenses of all em- ployes in the general office whose services cannot be satisfactorily charged to the several departments. No. 135. Printing and Stationery and Office Supplies — General. Charge to this account the cost of all printing, stationery and office supplies used in the general office not properly chargeable to other accounts. Xo. 136. General Office Expense. Charge to this account all sundry expenses incurred in the general office. Principal Items. Expenses of Trustees' and Stockholders' meetings, in- cluding advertising same ; expense of transfer depart- ment or transfer agents ; exchange on remittances ; bond and stock expense; postage (except postage charged to commercial expense) ; contributions; rental of postoffice and safe deposit boxes ; telephone rentals and expenses incident to general office telephone service ; telegrams ; wages and supplies of janitors ; elevator men and watch- men employed in general and branch offices. No. 137. Miscellaneous General Expense. Charge to this account any expense general to the business and not chargeable specifically to other general office accounts. No. 138. 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 t 86 ] attendants ; rentals and expenses of their offices ; printing briefs, legal forms, testimony reports, etc. ; fees and retainers for services of attorneys not regular employes ; court costs and payment of special notarial and witness fees not provided for eslewhere ; ex- penses in connection with taking depositions ; legal advertising and all law and court expense not elsewhere provided for. No. 139. Injuries and Damages. Charge to this account all expenses incurred on account of persons killed or injured and property damaged in connection with the operation of the company. Principal Items. Salaries and expenses of claim agents, 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, all amounts paid in settlement of claims for death or injuries of persons, or damage to property. No. 140. Insurance. Charge to this account all premiums paid for fire, boiler, casualty, industrial, fidelity, automobile and other insurance. No. 141. General Office Rent. Charge to this account the rental paid for general and branch offices. No. 142. Store Expenses. Charge to this account the proportion of salaries and ex- penses, including stationery, of storekeepers and their assistants and clerks, not chargeable specifically to Capital or other Expense Accounts. r 87] Charge also to this account rentals of storeroom buildings ; repairing and renewing storeroom buildings, fixtures and equip- ment and maintaining grounds. \o. 1 t3. Maintenance of General Office Buildings, Fixtures, Equipment and Grounds. Charge to this account the cost of repairing and renewing general and branch office buildings, fixtures and equipment, and miantaining grounds. Principal Items. Furniture, fixtures and other property in and about the general office buildings not specifically provided for else- where ; plumbing for water, sewerage and drainage, ap- paratus for lighting, heating and ventilating ; fire pro- tection system ; grounds, streets and sidewalks ; elevators, including control and operating apparatus ; office appra- tus, appliances, etc. 188] co W r— I Ph o u P4 w H o W w ^ CO << W Ph o ^ CO - O o I— I < U - r— I CO CO < U fin co o z t— I Oh D Ph « o Oh W H CO < o CO pj Tj CO CO cu cu .2 ►J -4-» CO CU CO 3 c O CU -I co 3 § CO rt r-| H— > rt • «"H -4-1 rt < *T3 *H co b o O CO C o o b/3 *-*-> rt — ^3 -4— > B a rt (- 1 —> Ph o O, c < u • T-H J-l Oh CO • t-H Oh b fin CU 3 Ph o a) 'cu u cu _CU ho .—1 Ph ID CJ CO • «-H HH rt ■ j ^r PQ CO CO < - u Ih o rt rt ■— cu CO -t-l C3 a c cu H-J rt CU - .2 'C . 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