DOCUMENTS SiHCATiON OF ACCOUNTS m-mib rmMmu Ql-fi M^ii B| 4 '(To '^lir** IP 1 ^ i !^ ^ ;^^^ ^ ^ °i^ ^ II ^ m^^S^ i^^^ rs %i o ^ ^^^ ^m fo """^S r# O ^"^S ^ o <^^ PfP^3^^%^ ip3 m !r^ K ^SfS y^ ip^ if )^ i^Q ''^ ^ i^M igj^ m i 1^ no i ?i (To i m sic ^ (fa M i!^ K1 ^ lD^^fc?Oi jpfc lg[^ /Vj] ppk°s /:^q5^^°^a ofl/^ vG5 )1^ =^1a L°l Q^riu 1^ ?oi ort ry )»fc "olv oO-^ 'o_\ 0^1/ I^Jfl ^ V o*o~ )^ o ^ ^^ ^ FTo ^ |^( o ^ \m ^ o ^^ Pfrl5^^ 1^0 w )oM ^WS ^^^ 1^ ire: /r 11^3 ''9/s |^*I33!| iiSM Svv^A ?F QO^( IV ^ fro fcoVl^ (To '^kta^ s.^ m^ (to 0°3 w^ Ho ^ofm ^^A^sK^ ^ V ^(^ M ^1e i!u^ aVI m ^ X^g^ i*l^Silw"^0^ Ci t^Vlhi^y i^P ^ .G5 o g IP 1% n "olv o ^ i lib o ^ P(r^3^^^ 1^3 m ro^ K ^Bf& r^/1 ^f if YoM 1^3 ''oj ri I^H 5S^^A '^ QO^ W [To |^#^ iMh (to 0^0 ^^ m^ [To AO^ sl^ r^ 7|o^ i2^^[\2K3: i ) V ,G5 'blv .^1 ""^rnS & fe w 3^ fe kS N^^ ^°l(^xV "bA rH) ^ n^«lillJ"^'''o V qOl ^& oO-^ 1^?°^ % ^ o s ^^ q ^ i)^ %J O ^ ^ra o ^» ifE?^^ 1^3 fa )^'^3 fi o is ^«y(f ^^^ iK H ^ P iS iiOrf 7? Y\ l^^j i^V^^ri «j; c^^')^ 6^ 1 ^4B i 11 1^ M ^ be- \ 0^ 1^ § ^ 5^ •a5 k5 ^^ '^®S52v ■^1^ i^ Aj Pf^*^' .(^ tlftta 'blv ^( '"Ir^pP Ipn "oJV ofi KG5 m^ '^ttS o(~l/ m^ clA 0^1/ i^w^ ^ VeJ 6 o ii q "^^ ft w< if 5j o m o ^^: l(f^J«i n ^sj !5!^ 1 Ilk ^ 'Nia,'^ 1 % 1 ^ /^Q-m^ P »J p@ 8 5)|f'^' m t) ^*^^ Digitized by the Internet Archive in 2007 with funding from IVIicrosoft Corporation http://www.archive.org7details/classificuniform00washrich UNIFORM CLASSIFICATION OF ACCOUNTS FOR MUNICIPAL WATER UTILITIES xa^^ PRESCRIBED BY \r ' Bureau of Inspection and Supervision of Public Offices of Washington C, W. CLAUSEN, State Auditor and Elx-Officio Chief Formulated and Revised by JAMES F. LEGHORN, Member of the Bureau AND MILLARD STRYKER, State Examiner EFFECTIVE JANUaR^V 19191: FRANK M. LAM BORN ffngiiifc PUBLIC PRINTER INTRODUCTION, UNIFORM SYSTEM OF ACCOUNTING. This uniform classification of accounts was formulated and pre- scribed in accordance with Chapter 76, Laws 1909. Sec. 2. "The State Auditor, through said bureau, shall formulate, prescribe and install a system of accounting and reporting in confor- mity with the provisions of this act, that shall be uniform for every state office and every state educational, benevolent, penal and re- formatory institution, public institution and every public ofiice and every public account of the same class, and which shall exhibit true accounts and detailed statements of funds collected, received and expended for account of the public for any purpose whatever, and by all public officers, employes or other persons, such accounts to show the receipt, use and disposition of all public property, and the income, if any, derived therefrom, and of all sources of "public income and the amounts due and received from each source, all receipts, vouchers and other documents kept, or that may be required to be kept, necessary to isolate and prove the validity of every transaction, and all statements and reports made or required to be made, for the internal administration of the office to which they pertain and all re- ports published, or that may be required to be published, for the in- formation of the people, regarding any and all details of the financial administration of public affairs. (L. '09, p. 137, Sec. 2; R. & B. C, Sec. 8347.)" SEPARATE ACCOUNTS FOR PUBLIC SERVICE INDUSTRY. Sec. 4. "Separate accounts shall be kept for every public service industry which shall show the true and entire cost of the ownership and operation thereof, the amount collected annually by general or special taxation for service rendered to the public and the amount and character of the service rendered therefor, and the amount collected annually from private users, if any, for service rendered to them, and the amount and character of the service rendered therefor. (L. '09, p. 138, Sec. 4; R. & B. C, Sec. 8349.)" (3) 9 r. r».»-yo 4 ANNUAL REPORT OF TAXING DISTRICTS AND PUBLIC INSTITUTIONS— COMPARATIVE STATISTICS. Sec, 5. "The State Auditor, through said bureau, shall require from every taxing district, state educational, penal, benevolent and reformatory institution and public institution financial reports cover- ing the full period of each fiscal year, in accordance with the forms and methods prescribed by him, which shall be uniform for all ac- counts of the same class, which said reports shall be prepared, cer- tified and filed with said bureau within thirty days after the close of each fiscal year by the auditing department of said taxing district or public institution. Such reports shall contain an accurate statement in summarized form of all collections made by or receipts received by the officers from all sources, all accounts due the public treasury but not collected, and of all expenditures for every purpose and by what authority authorized, and also: (a) A statement of all costs of own- ership and operation and of all income of each and every public ser- vice industry owned and operated by a municipality, (b) A statement of the entire public debt of every taxing district to which power has been delegated by the state to create a public debt, showing the pur- pose for which each item of the debt was created, the provisions made for the payment of the debt; a classified statement of all receipts and expenditures by any state office, state educational, penal, benevolent and reformatory institution and all public institutions together with such other information as may be required by the State Auditor. Such reports shall be certified as to their correctness by said State Auditor, his deputies, the chief inspector and supervisor of public offices, or other person legally authorized to make such certificate. Their sub- stance shall be published in an annual volume of comparative statistics that shall be issued for each class of accounts at the expense of the state as a public document, and shall be submitted by the State Auditor to the Governor for transmittal to the legislature at the next regular session, or at a special session when required. (L. '09, p. 138, Sec. 5; R. & B. C, Sec. 8350.)" OFFICERS TO KEEP ACCOUNTS— PENALTY— DEPOSIT OF COLLECTIONS. Sec. 6. "It shall be the duty of every public officer and employe to keep all accounts of his office in the form prescribed and to make all reports required by the State Auditor. Refusal or neglect to perform these duties shall be deemed an offense against the efficiency of public administration and the welfare of the people, and shall be punished by removal from office, after trial and conviction by a court of competent jurisdiction. Every public officer and employe whose duty it is to collect or receive payments due or for the use of the public shall de- posit such moneys collected or received by him with the treasurer of the taxing district once every twenty-four consecutive hours. In case a public officer or employe collects or receives funds for the account of a taxing district of which he is (not) an officer or employe, he shall, during the Saturday of each week, pay to the proper officer of the taxing district for account of which the collection was made or payment received, the full amount collected or received during the current week, for the account of such taxing district. (L. '09, p. 139, Sec. 6; R. & B. C, Sec. 8351; L. '11, chap. 30.)" ( 4 ) GENERAL INSTRUCTIONS, The records of Municipal Water Utilities of Washington shall be so kept as to show complete information connected with all accounting as prescribed by this classification. All accounting entries shall include suitable and practical information or shall be supported by other records including such information. The form, arrangement and reference data of the records shall be such as will enable ready identification, verifica- tion and analysis by the Bureau. The double entry method of bookkeeping shall be used and all accounting shall be upon the accrual basis, except where such ac- counting of minor items would necessitate labor and expense in un- due proportion to the resultant value. Subsequent to the installation of this elassificatiou no accounts, other than those prescribed herein, shall be set up, except by per- mission of the Bureau. Additional subdivisions and subaccounts with consistent descriptive titles may be established, if desired; pro- vided, that proper inter-relation is maintained, so that at all times all accounting results will be readily available by division, subdivision, account and subaccount as herein prescribed. Particular care should be used to preclude errors causing charges of expense items to capital accounts; and all persons in charge of any municipal department whether within or without the operations of the accounting utility, should devote the attention necessary to secure the accurate recording and disposition of data which originate in the department and concern the accounting of the utility. "Operating Expenses" are classified under three divisions desig- nated Class A, Class B and Class C. The class to be used by each utility will be determined by the Bureau in relation to the utility's volume of business, investment of capital and local requirements and facilities. Each account number is prefixed and each account used shall be designated, wherever it appears, by its number and prefix. Should any item present itself to the accountant in charge, which is not provided for herein, a ruling as to its disposition can be had from the Bureau. The co-operation of all municipal officials and accoumtants is re- quested. (5) CLASSIFICATION OF OPERATING REVENUES FOR MUNICIPAL WATER UTILITIES. ALL CLASSES. Rl Commercial Water Service — Metered. R2 Commercial Water Service — Flat Rate. R3 Commercial Water Service for Irrigation. R4 Municipal Water Service for Street and Sewer Purposes. R5 Municipal Water Service for Fire Protection. R6 Municipal Water Service for Paries. R7 Other Municipal Water Service. R8 Other Public Buildings and Grounds Water Service. R9 Water Service Sold to Other Water Utilities. RIO Self Consumed Service. Rll Miscellaneous Operating Revenues. R12 Discounts and Adjustments. (6) OPERATING REVENUES. R1 COMMERCIAL WATER SERVICE— METERED. Credit to this account all revenues derived from consumers, ex- cept municipal corporations, other civil divisions and other water utili- ties, for metered water service used for all purposes other than irri- gation. R2 COMMERCIAL WATER SERVICE— FLAT RATE. Credit to this account all revenues derived from consumers, except municipal corporations, other civil divisions and other water utilities, for water service supplied at flat rates or any basis independent of the quantity of water supplied and used for all purposes other than irriga- tion. R3 COMMERCIAL WATER SERVICE FOR IRRIGATION. Credit to this account all revenues derived from consumers, except municipal corporations, other civil divisions and other water utilities, for water service supplied for irrigation. Revenues derived from sale of water for lawn sprinkling shall not be credited to this account, but to Account "Rl" or Account "R2," as may be applicable. R4 MUNICIPAL WATER SERVICE FOR STREET AND SEWER PURPOSES. Credit to this account all revenues derived from municipal corpo- rations for water service supplied for street and sewer purposes, such as street sprinkling and street and sewer flushing, when the cost of distribution of such service is borne by the accounting utility. R5 MUNICIPAL WATER SERVICE FOR FIRE PROTECTION. Credit to this account all revenues derived from municipal corpo- rations for water service supplied for fire protection when the cost of distribution of such service is borne by the accounting utility. R6 MUNICIPAL WATER SERVICE FOR PARKS. Credit to this account all revenues derived from municipal corpo- rations for water service supplied for parks which are supported by municipal taxation. (7) R7 OTHER MUNICIPAL WATER SERVICE. Credit to this account all revenues derived from municipal corpo- rations for water service supplied which is not otherwise provided for, when the cost of distribution of such service is borne by the account- ing utility. R8 OTHER PUBLIC BUILDINGS AND GROUNDS WATER SERV- ICE. Credit to this account all revenues derived from civil divisions other than municipal, such as federal and state institutions, counties, school districts, and parks when not supported by municipal taxation, port districts, etc., for water service supplied for buildings and grounds. R9 WATER SERVICE SOLD TO OTHER WATER UTILITIES. Credit to this account all revenues derived from the sale of water service to other water utilities for their use or for the purpose of dis- tribution by them thru their own mains to consumers. R10 SELF CONSUMED SERVICE. Credit to this account all revenues derived from self consumed service of water used in operations of the accounting utility, when such service is included in the expenditures. R11 MISCELLANEOUS OPERATING REVENUES. Credit to this account all revenues derived from operating sources not included in any of the preceding accounts of this division. R12 DISCOUNTS AND ADJUSTMENTS. Utilities which carry gross charges on consumers' accounts shall charge to this account all discounts made for prompt payment. Charge also to this account all revenue deduction adjustments of consumers' accounts which have accrued during the current annual period. (8) CLASSIFICATION OF OPERATING EXPENSES FOR MUNICIPAL WATER UTILITIES. CLASS A UTILITIES I. SUPPLY. II. DISTRIBUTION. III. COMMERCIAL. IV. GENERAL. V. DEPRECIATION AND AMORTIZATION. I. SUPPLY. A. SOURCE OF WATER SUPPLY AND COLLECTIhtG. Operation. 01 Source of Water Supply and Collecting Labor. 02 Superintendence. 03 Miscellaneous Labor. 04 Supplies and Expenses. 05 Other Operations — Dr. 06 Other Operations — Cr. Maintenance. M7 Surface Source of Supply and Collecting Equipment. M8 Ground Source of Supply and Collecting Equipment. M9 Buildings, Fixtures and Grounds. MIO Other Operations- — Dr. Mil Other Operations — Cr. B. PURIFICATION. Operation. 012 Purification Labor. 013 Supplies and Expenses. 014 Other Operations — Dr. 015 Other Operations — Cr. Maintenance. M16 Equipment. M17 Buildings, Fixtures and Grounds. M18 Other Operations — Dr. M19 Other Operations — Cr. (9) C. STEAM POWER PUMPING. Operation. 020 Boiler Labor. 021 Fuel for Boilers. 022 Water for Boilers. 023 Steam Purchased for Power. 024 Pump Labor. 025 Superintendence. 026 Miscellaneous Labor. 027 Lubricants. 028 Miscellaneous Supplies and Expenses. 029 Other Operations — Dr. 030 Other Operations — Cr. Maintenance. M31 Boilers M32 M33 M34 M35 M36 M37 Boiler Accessories and Piping. Steam Power Pumping Equipment. Miscellaneous Station Equipment. Buildings, Fixtures and Grounds. Other Operations — Dr. Other Operations — Cr. Adjustments. OM38 Adjustments of Steam Power Pumping Expenses. D. HYDRAULIC POWER PUMPING. Operation. 039 Hydraulic Labor, 040 Water Purchased for Power. 041 Pump Labor. 042 Superintendence. 043 Miscellaneous Labor. 044 Lubricants. 045 Miscellaneous Supplies and Expenses. 046 Other Operations — Dr. 047 Other Operations — Cr. Maintenance. M48 Power Dams, Canals, Flumes and Reservoirs. M49 Turbines and Water Wheels. M50 Hydraulic Power Pumping Equipment. M51 Miscellaneous Station Equipment. M52 Buildings, Fixtures and Grounds. M53 Other Operations — Dr. M54 Other Operations — Cr. (10) E. ELECTRIC POWER PUMPING. Operation. 056 Electric Current Generated. 057 Electric Current Purchased. 058 Pump Labor. 059 Superintendence. 060 Miscellaneous Labor. 061 Lubricants. 062 Miscellaneous Supplies and Expenses. 063 Other Operations— Dr. 064 Other Operations — Cr. Maintenance. M65 Electric Power Pumping Equipment. M66 Miscellaneous Station Equipment. M67 Buildings, Fixtures and Grounds. M68 Other Operations— Dr. M69 Other Operations— Cr. Adjustments. OM70 Adjustments of Electric Power Pumping Expenses. F. GAS POWER PUMPING. Operation. 071 Gas Producer Labor. 072 Fuel for Gas Producers. 073 Water for Oas Producers. 074 Gas Purchased for Power. 075 Water for Cooling Engines. 076 Pump Labor. 077 Superintendence. 078 Miscellaneous Labor. 079 Lubricants. 080 Miscellaneous Supplies and Expenses. 081 Other Operations — Dr. 082 Other Operations— Cr. Maintenance. M83 Gas Producers and Accessory Equipment. M84 Gas Power Pumping Equipment. M85 Miscellaneous Station Equipment. M86 Buildings, Fixtures and Grounds. M87 Other Operations — Dr. M88 Other Operations— Cr. Adjustments. OM89 Adjustments of Gas Power Pumping Expenses. ( 11 ) G. WATER PURCHASED. Operation. 090 Commercial Water Purchased for Distribution. 091 Other Operations — Dr. 092 Other Operations— Cr. Operation. 093 094 095 096 097 Maintenance. M98 M99 MlOO MlOl M102 H. SUPPLY TRANSMISSION AND STORAGE. Supply Transmission and Storage Labor. Superintendience. Supplies and Expenses. Other Operations — Dr. Other Operations — Cr. M103 M104 M105 Operation. O106 O107 O108 O109 Olio Olll 0112 0113 0114 0115 0116 Maintenance. M117 M118 M119 M120 M121 M122 M123 M124 M125 M126 M127 M128 Right of Way, Patrol Roads and Bridges. Supply Transmission Aqueducts and Mains. Supply Reservoirs and Standpipes. Telephone System. Miscellaneous Supply Transmission and Storage Equip- ment. Buildings, Fixtures and Grounds. Other Operations — Dr. Other Operations — Cr. II. DISTRIBUTION. Superintendence. Reservoirs, Tanks and Standpipes. Mains and Hydrants. Services. Removing and Resetting Meters. Inspecting and Testing Meters. Meter Department Supplies and Expenses. Consumers' Premises. Miscellaneous Supplies and Expenses. Other Operations — Dr. Other Operations — Cr. Reservoirs, Tanks and Standpipes. Mains. Hydrants. Services. Meters. Telephone System. Fire Cisterns and Basins. Fountains and Troughs. Miscellaneous Equipment. Buildings, Fixtures and Grounds. Other Operations — Dr. Other Operations — Cr. (12) III. COMMERCIAL. Office Salaries and Expenses. C129 Contracts. C130 Meter Reading and Service Inspection. C131 Accounting. C132 Collecting. C133 Other Commercial Office Salaries and Expenses. New Business Salaries and Expenses. C134 Advertising and Soliciting. C135 Other New Business Salaries and Expenses. Maintenance. C136 Maintenance of Commercial Office Equipment. Office. IV. GENERAL. G137 Salaries and Expenses of General Officers. . G138 Salaries and Expenses of General Office Clerks. G139 Printing, Stationery and Office Supplies — General. G140 General Office Expense. G141 General Office Rent. G142 Maintenance of General Office Buildings, Fixtures and Grounds. G143 Maintenance of General Office Equipment. Miscellaneous. G144 Insurance. G145 Store Expenses. G146 Law Expense — General. G147 Injuries and Damages. G148 Miscellaneous General Expense. G149 Maintenance of Other Buildings, Fixtures and Grounds. 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