HF UC NHLP ,illJlil.tliJilll.lil.lll B M MEl T77 DOCUMENTS DCPT. ^^mm: I ! 1 [ .^.- .^ i UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRICAL CORPORATIONS AS PRESCRIBED BY THE PUBLIC SERVICE COMMISSION For the First District State op New York FINAL ORDER AND THREE MODIFYING ORDERS (Case 577) New York Oity Jan. 1. 1914 Form No. 2460—1 M— D. '13 (S. A.) CONTENTS. i'A(;i'; Final Order, Case Txi Fii-si Modifviiio' Onlci- -('htkIcus.mI ( 'lassifu at i.»n of ()]>(Maliii,u' Expense Aeconnts (>'J-(*>.) Second Modif.vin.u Order •»'» Third .Modifvinii- Order <>^-^>^ STATE OF NEW YORK PUBLIC SERVICE COMMISSION FOR THE FIRST DISTRICT UNIEORM SYSTEM OF ACCOUNTS PRKSCRIKED FOR ELECTRICAL CORPORATIONS 154 Nassai' Street New York City 1908 'h»>>;< At a session of tlie I'l ULic S!-K\i^.i: C'»\im:ssi;.i.n for the l'ii>t District, State of New York; held at'-hs"ofScft,;' -^54 Nassau Street, in tiie City of New York, on the Sth day of Decemher, 1908. PRESENT: WU.I.IAM R. Wu.i.cox, ~| William McCarroll. Edward M. Bassett, > CoinmissioHcrs. MiLo R. Maltbie, John E. Eustis, J The PubHc Service Commission for the First District, heing authorized l)y Section 66 of the Public Service Commission? Law, to prescribe, whenever it deems advisable, imiform methods of keeping accounts for electrical corporations subject to its juris- diction, and it appearing advisable at this time to establish a uniform system of accounts for all such electrical corporations, it is hereby r)RDF.RF,D: That, except as hereinafter provided: 1 ( Ml and after Jani.ary 1, 1909, every electrical corporation shall keep upon its books the accounts prescribed or defined in the hereto annexed schedules, marked "Schedule A" and "Schedule B," so far as the said accounts are pertinent to the facts and circum- stances of the said corporation. 2. No such, electrical corporation shall hereafter charge to any account representing cost of property any discount or commission on securities issued by the said corporation, but shall charge all such discounts, commissions, and other expense connected with the issue of securities subsequent hereto, in accordance with the direc- 'us contained in the definitions of the account named Organiza- i>n. and the account named I'namortized De!)t Discount and Ex- nsc. in the said "Schedule A." ^. During the year beginning January 1. 1909, any said corpo- ition may for purpo'^cs of comparison with prior years keep on its books any account pertaining to revenues, revenue deductions, income deductions, and appropriations (as defined in the said "Schedule B") which it had on its books during the year hegim January 1, 190^; provided that on or before January 1, 1909. there he filed with the Public Service Commission a statement containing a list of the said accounts pertaining to the year begun January 1. ^^OR. and definitions of such accounts. v;E CoAiyissioN— FiKST District * For purposes of improving the efficiency of administration •incl operation, any corporation may, unless or until otherwise ordered, keep upon its lKX)ks any temporary or experimental ac- counts and any accounts covering particular divisions of its opera- tions. provi«lcd that in respect of each such temporary, experi- mental, or divisional ac.oimt. the said corporation shall file with the Public Service Commission, at least ten days in advance of the timr when the said .account is to be instituted, a statement >howinK the name of the said account, the date when it is to be institute of items and facts to be contained in the said account; and in case of a divisional account, the definition of the division covered. Upon compliance with the provisions of this paragraph, any account prescritjeil or defined in fi''^- ■ • ' "^ ' • ! ule A" or said "Schedule B" may be subdivided. SCHEDULE A. BALANCE SHEET OR INDICANT ACCOUNTS. 1. Electrical Corporations and Electric Operations defined. — Section 2 of the Public Service Commissions Law defines electrical corporation as follows : I 2. • • • The term "electrical corporation" • • • Includes every corpora- tion, company, association, joint stock association, partnership and person, their lessees, trustees or receivers appointed by any court whatsoever (other than a rail- road or stn et railroad corporation generating electricity for its own use exclu- sively), owning, operating, managing or controlling any plant or property for generating and distributing, or generating and soiling for distribution, or distrib- uting electricity for light, heat or power or for the transmission of electric current for such purposes. Electric operations, as the term is hereinafter used, include all acts and transactions directly connected with the operation of a plant for the produc- tion of electric energy, the transmission thereof and the supply thereof to consumers for lifj;ht, heat, or power, and all operations incident thereto, including the collection of revenues therefor and the disposition of by- products produced in connection therewith. 2. Accounts to be kept by double-entry method. — AH accounts kept by any corporation or person within the scope of the present order shall on and after January 1, 1909, be kept by the double-entry method. XoTK. — Tills requirement Is not intended to apply to purely statistical accounts. CAPITAL ACCOUNTS. 3. Capital defined. — As the term is used herein, by capital of a corpora- tion is meant all property devoted to the rendering of the services or the pro- duction of the commodities which are within the purposes of the corporation. 4. Fixed Capital defined. — Capital which has an expectation of life in service of mow tiian one year (exception being made of hand and other small portalile tools liable to lie lost or stolen*) is called fixed capital. 5. Floating Capital defined. — Capital other than fixed capital is called floating capital. 6. General Capital and Departmental Capital defined. -I'ixcd capital is divisible into general capital and (k'liartnuntal cai>ital, general capital being that which is indiscriminately available for the use of two or more classes of operations, while departmental capital is that assigned solely or prinripally to a single class of operations. •Hand and other small portable tools liable to be lost or stolen shall, when flrat acquired ami before l.ssued for iiso, bo carried In a suitable Materials and Suppliea account ; wh-n Issued they shall be charged to the appropriate expense account Portable tools and apparatus of special value may, however, be charged to the appropriate tangible capital account, and remain therein .10 long n.M record Is kept of the persons to whom such tools and apparatus are issued and such persona are made responsible therefor. [5] 6 Public Sehvice Commission— First District 7. Landed Capital and Non- landed CapiUl defined— Fixed capiul is also divuiblc mtc. UiiJcd ci^iul and nun-landed cai>ital. Lottdcd capital in- cludes all interests in land (exclusive of improvenicnu thereon) the term of which is more than ..ne year. All other fixed capital is herein called non- landfd capital 8. Inungible and Tangible Capiul distinguished. — Non-landed capital is divisible into intariKiMf i«i<' tan^jiblc lntan_:tllf capital comprises organi- ution. franchises, p.-itcnt-nsrhts, and all ether intanRiblc property within the definition of fixed n • " ' " (d. TangibU capital com- prises structures ar .itic-n of life in service of more than .«nr year .. : s or theft, hard and other small p.flUrnu-ntj, and rcncuali and replacements, as defined l>elow. Charges to capital accounts shall show these divisions as set forth in paraK'raph 21, infra 10. Original Capiul defined.— OnVtua/ Capital is that put into service at the outset .->f an enterprise. 11. Additions defined. — Addilionj include additional structures, facili- ties, or equiptr.rnt n >: f.iV-nR the place of anythinR previously existinR, 12. Betterments defined,— /^f//frinr«/.f include the enlargement or im- provement of cxiitini.; structures, facilities, and equipment. 13. Renewals defined. — Kmrwats include all extensions of terms of years in land and tanKii>' >'. and all extensions of the life period of franrhises and other i;.. . d capital. 14. ReplacemcnU defined. — hepiacements include all substitutions for (iital (xh.utsird of l>ct-f the I ...:ged ai a betterment. 15. Repairs defined. — When through wear and tear or through casualty ■ • ' ■ ■•' -y strurturr. facility, or unit I i/ivj mo/ amount to a sub- stu- V.xy, or unit of equipment, the rrplacemcnt of such part is to : '. a repair, and the cost of such repair is to he treated a* an opf: "- rsr^' ~n't not Vc charged ■ ^ a replacement in any capital account. •Raad mad <^'*^~' — "" —•-•-'- • -'- •- > •- ,^i,,.„ nrnt Rcqulr*-^ »n<) ' 1 SupplloK ^oi : »hr- aooouni. r ■ ' , d to the n; r<\ tg kTt . . rsona are Uniform Accounts — Electrical Corporations 16. First entries must enable identification. — Throughout all capital ac- counts, the first entry in respect of any particular thing shall describe it with such particularity as to enable its identification, and shall give it a distinguishinLT name, number, or other designation by which it shall there- after be designated in every entry in any capital account which in any way concerns it. In the case of continuous structures like railroad track, or electric line, or pipe line, such structures shall be itemized to the extent that no item shall contain more than one operating division or more than one type of construction, and the entry in relation to any item shall describe the size, weight, type, and other principal physical characteristics of the chief constituent parts, together with their spacing if discontinuous. 17. Costs of new capital to be actual money costs. — All charges made to capital or other accounts on or after January 1, 1909, shall be the actual money cost of the things in respect of which they are made. When the con- sideration actually given for the thing in respect of which a charge to a capital account is made is anything other than money, the actual considera- tion shall be described in the entry with sufficient fullness and particularity to identify it, and the amount charged shall be the actual money value of such consideration at the time of the transaction. 18. Discounts upon securities not to be charged to capital accounts.— Discounts upon securities and other commercial paper issued in payment for capital are to he provided for in other accounts and must in no case be charged to the capital accounts. 19. Costs of labor, materials, and supplies. — Cost of labor (employed in construction) includes not only wages, salaries, and fees paid employees, but also such personal expenses of employees as are borne by the corpora- tion. Cost of material and supplies consumed in construction is the cost at the places where they enter into construction, including cost of transportation and inspection when specifically assignable. If such materials and supplies are passed through storehouses, their cost entered in the account may include a suitable proportion of store expense. 20. Withdrawals or retirements. — When anything is withdrawn or re- tired from service, the amount at which such thing stood charged in the capi- tal account shall be credited to the capital account in which it stood charged at the time of withdrawal, and the entry of such credit shall cite by name and page of book or other record the original entry of cost of the thing with- drawn. If there is no such original entry, that fact shall be stated in con- nection with the credit entry, and the actual amount originally charged shall be credited. If such amount is not known, it shall be estimated, the facts upon which the estimate is based shall be shown, and the amount thus esti- mated to he the original charge in respect of such thing withdrawn shall be credited. 21. Particulars required to be shown in entries. — Every charge made to a capital account on or after January 1, 1909, shall show whether the thing in respect of which the charge is made is original capital, or an addition, a betterment, a renewal, or a replacement. If the thing is a betterment, thr entry shall designate the thing enlarged or improved and shall cite by name and page of book or other record the original entry of cost of such thing enlarged or improved. If the thing to which any charge hereafter made re- Public Service Commission — First District latcs IS a renewal or a replacement, t\\e entry made in respect llicreof shall designate the thing renewed or replaced and shall cite by name and page of book or other record the original entry or entries of cost of such thing renewed or replaced. If there is no entry in the accounts of the corporation showing the cost (to the corporation) of the thing bettered, renewed, or re- placed, that fact shall l>c stated in the entry describing the betterment, renewal, ur replacement, and the original cost of such thmg to the corpora- tion shall be stated. Such ccst shall be estimated if not known, and when cstinated the fjasis of such estimation shall be shown. 22. Betterments involving partial destruction of thing bettered.— >I f any bettcrnunt invo!\<.s the partial dtstructiun or partial reconstruction of the thing liettcred, <.nly such portion of the cost of the change shall be charged as a l>etterment as will when added to the original cost (estimated if not known) of the thing lettered give the cost of reconstruction or replacement of the thing as bettered, and the remainder of the cost of the change (account being taken of any salvage) shall be charged to the appropriate repair account. B. g., a bulldlns, original coat unknown but ettUiiuil'.-d to b« IIS.OOO. Is lx-ttcr«4l by the conatructlon of nn elevator shuft. luul lt« Htnlrwiiy.s an- modifled so as to t>« Mr.'i.roof: t>i.. nrfunl • xf< ndlliiri- for th.-«.- rti.inK«'!« Ix IS.Oini ; tho «-Htlini»t«^l oml of n-placcmcnt of th«> butldJnv (aa modlflt-d) with one equally Bor\'iccable and with an uld b<' f l.ono. and tl>i> rem.tlnder < $2,000) of the cx|>endUure should be cliarged to the appropriate r<e charged to the appro- priate account* as designated in the foll.,wmg definitions of accounts for fixed capital. If the actual money value of the consideration given was not in excess of such appraised value, such actual money value shall be distributed through the .said accounts in proportion to the <»aid appraised value of the constituent elements appropriate to the respective accounts. Full report of the contract of acquisition, the consideration given therefor, the deter- mination of the actual nmney value of such riins-deration, the apprai.sal, and the amounts charerd to the respective accounts for rach plant or other such fixed capital purchased, will be required to be made to the Public Service Commission, and the purchaser will be required to procure in connection with the acquisition of any such plant or other fixed capital all existing records, memoranda, and accounts in the possession or control of the grantor relating to the construrt!' n and improvement of such plant, and to preserve such records. memor.inr!a. and accounts until authorized by law to destroy or 'Otherwise dispose of them. Uniform Accounts — Electrical Corporations 9 24. Definitions of Fixed Capital accounts. — In the following definitions of accounts the letters and numbers prefixed to the titles arc inserted solely for convenience of reference and are no part of the titles or of the definitions: ElOO. Fixed Capital, December 31, 1908. Charge to this account all the Fixed Capital of the accounting person or corporation devoted to electric operations as such capital stood at the close of December 31, 1908. Such charges shall be made at the figures at which such capital was carried on the books of the said person or corporation on that date. When any capital included in such account is retired from service, the amount at which it is charged therein shall be credited to this account; the amount of depreciation or other amortization thereon applicable to the period subsequent to December 31, 1908, shall be charged to account No. 374, "Accrued Amortization of Capital," proper account shall be taken of any salvage, and the remainder of the amount originally charged to capital shall be concurrently charged to the Corporate Surplus or Deficit account (or equivalent account carried on the books on December 31, 1908), unless there was carried on the books at that date a reserve to cover retirement of capital from service, in which case the said concurrent charge shall be made to such retirement reserve account. If the amount at which the said capital in service on December 31, 1908, and subsequently retired from service, was included in the said account is not disclosed on the books and records of the accounting person or corporation and is not within the knowledge of such person or corporation or officers or other employees thereof, it shall be estimated, and such estimated amount shall be treated as is above directed for the actual amount, the fact of estimation being stated in the entry. Note. — Corporations will be required to carry as sub-accounts of the account "Fixed Capital, December 31, 190S," the several accounts on their books on that date which are combined to make up the said account, and to furnish Information concerning such sub-accounts In their annual reports. The following capital accounts are prescribed for transactions subsequent to December 31, 1908: El 10. Land Devoted to Electric Operations. Charge to this account the cost of the accounting corporation's landed capital which is devoted to electric operations as hereinbefore defined. This includes land occupied by generating stations and their appurtenances, rights of way for transmission and distribution lines and other electric operations ; also those for canal and pipe lines, water rights, and rights of pondage, flow- age, and submersion, where such rights have lives in excess of one year from the date when such land is placed in service. Such cost includes, when assumed or paid by the purchaser in its oicn behalf, cost of registration of title, cost of examination of title, conveyancer's and notary's fees, purchasing agent's commissions or fees, or proportion of purchasing agent's salary, taxes accrued to date of transfer of title, and all liens upon the title acquired; also costs of obtaining consents and payments for abutting damages. Note A. — Cost of buildings and otlier Improvements must not be Included in this account. Note B. — If at the time of acquisition of an Interest in lands it extends to bulldlners or othi r Improv.ments thoroon. which Iniprovomenta ure devoted by th«» corporation to Its electric operations, and the contract of acquisition does not determine the price of such Improvement.^, they shall be appraised at their fair cash value for use In such operations, and such appraised value shall be charged 10 i'LBUC iJEKVICE CoMUlSSlUN — FiRST DISTRICT ■ t "LAnd Df- ; lo cU^'irtc ■..la, 11k* ojuI .1 of acqulBlUon) .. iiccounl for olhiT .. ... . ...' aalva^i- (le«ii lli* r rvmuvai or wrrclims< ) it.'iall b«- •■ic(udo«voie<) •ric Oi>«raUon»". TIm- «-nlr1<-« in thli* Hcoiiunt inii»t U- made In ouch wla« as oorporuUon to Miiuw In kUi annuai ix-purt to the Pultlic Service Com- il>divUlon of tltc co»t of Ita land devot«d to electric o|M'rallona into 1.1! V 0t\uted to Electric Oi>«ration». 101. Obcamzation. ChafRC to this account all fees paid lo ftovcrntncnts for the privile^ of .ncf rporaiion. and all office and other expenditure incident to orRanicinf; the orporation or other enterprise and putting it in readiness to do businejis This includes cost of preparing and distributinR prospectuses, cost of solicit- ■ ' ' - • ' ■ . . f^.r Joans nor for the purchase of bonds i5h fees paid to promoters, and the actual !i o! securities paid to promoters for their ^rrviccs in orKantzinK' the entcrjirise. counsel fees, cost of preparing and issu- .ng certificates of strK-k. and c<'St of procuring certificates of necessity' from tate authorities, and other like costs. Like costs incident to preparing and • lintr rertifirate* of atithonration of increase of capital stock, and to the thereunder, shall be classed as additions. Cost •cs of amendment of articles of incorporation '' St of preparing: and filing papers in con- in of incorporation or with reinoorpora- • shall be classed as a renewal. This ac- >unt shall not include any discounts upon stocks or other securities issued, nor »hatl it include any cost* incident to negotiating loans or selling bonds or other evidence of Indehtrdness. E102. FiAKcnises (Elkcthc). To this account shall l)c charged "the amount (exclusive of any tax or an- nual charge) actually paid to the State or to a political subdivision thereof A^ the consideration for the grant of such franchise or right" (section 69 if the Public Service Commissions I^w) as is necessary to the conduct of such franchi.ie is acquired ; in respect thereof must not ' corporation to its assignor, nor shall it exceed thr statute above quoted Any rxcesj of the amount »■ r.ition over the amount speci- fied in the statute shall !< cliiiged iw ilic account "Other Intangible Electric Capital". If any surh franchise has a life of not morr than onr year after the date uhen it is '■'.aced ir, srrfi.'e. it shall not he charged to this account but to the approjinate accounts in "Operating Expenses," and in "Prepay- ments" if er'"-'' • ■ ' '• - ' '^r fiscal year. Payment' or to some subdivision thereof as a considera- tion for gr. t for more than one year of the life period of a franchise shall be classed as renewals. Those made as a consideration for Uniform Accounts — Electrical Corporations U franchises or extensions thereof covering additional territory to be operated as a part of an existing system shall be classed as betterments. If the fran- chises cover separate and distinct new enterprises, the payments therefor shall be classed as original. Note. — Annual or more frequent payments In respect of frajichlsea must not be chargid to this account but to the appropriate tax or operating expense account E103. Patent-rights (Electric). Cliarge to this account the cost of all rights (having a life of more than one year from the date when placed in service) acquired by the corporation in or under valid patents granted by the United States to inventors for in- ventions and discoveries which are necessary to the economical conduct of the corporation's electric operations. If any such right is extended to cover a further period of time than that covered by the original grant, the cost of such extension shall be classed as a renewal. A patent-right acquired for use in an existing system and necessary to the economical operation thereof shall be classed as an addition. E104. Other Intangible Electric Capital. Charge to this account the cost of all other property coming within the definition of intangible capital and devoted to electric operations. All entries of charges to this account shall describe the acquired property with sufficient particularity clearly to identify it, and shall also show specifically the princi- pal from whom acquired and all agents representing such principal in the transaction; also the term of life of such property, estimated if not known, and, if estimated, the facts upon which the estimate is based. E121. General Structures. Charge to this account the cost of all buildings and other structures of a permanent character devoted to general corporate purposes, not restricted to electric operations and not includible in any of the departmental accounts ; also of all fixtures permanently attached thereto and made a part thereof, such as water pipes and fixtures, steam pipes and fixtures for warming and ventilating, pas pipes and fixtures for lighting, etc., electric wiring and fix- tures for lighting, signaling, etc. ; elevators, etc., and the engines and motors specially provided for operating them ; furnaces, boilers, etc., specially pro- vided for producing steam for such engines and for heating, electric gen- erators specially provided for producing current for lighting such buildings, etc. This account includes such piers and other foundations for machinery and apparatus as are designed to be as permanent as the buildings in (or in connection with) which they are constructed, and to outlast the first ma- chinery or apparatus mounted thereon. Note A. — Among such buildings may be mentioned general office buildings, greneral shop buildings, general storehouses, general stable buildings, etc. Whon? general offices, shops, storehouses, stables, etc.. are In buildings Includible In a dep.-irtm' ntal account, as e. p.. In a power station biilldlnp. no part of the cost of such building shall be charged to this account. This account Is prov1d(^d for structur>'3 of a general or miscellaneous character not assignable to any partic- ular department. Note B. — \Vhen furnaces and boilers nro usod primarily for furnishing steam for somo particular df^partment and only Incidentally for furnishing .<»t' am for heating a general building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appropriate departmental capital account, and no part to the account "General Structures". 12 Public Service Commission — First District E122 GENEaAL Equipment. Charge to this account the cost of all equipment oJ Rincral structures, as provided under the following heads : a. iienrral Olf'ue liiiuif-mfnt . This includes the cost of all equipment of general offices, such as desks, chairs, tables. mo%-able safes, filing cases, draft- ing room equipment, and other like office appliances and equipment ; also engineering instruments. b. General Shop liquiprntnt: This includes the cost of all equipment specially provided for general shops, such as furnaces, boilers, gas producers, engmes. electric generators, and other power apparatus used in operating machinery in such shops ; machine tools, cranes, hoists, shafting, belts, and the like shop equipment ; also such smithing equipment in general shops as is used principally for other general purposes than shoeing horses and re- pairing vehicles. Note. — Hand and other Bmall portablf tools liable to Ix* lost or stolon shall not t)c Includi'd herein, but portable tools and np{>nrntus of special value may be charged to thin account and remain heroin so long aa n-cord Is kept of the p«TJ«ons to whom such tools and apparatus are Issued and such persona are made reapon- •ible therefor. c. Ctcneral Store Rquipment: This includes the cost of all equipment of general store structures, such as mo\-able counters, movable shelving and other movable equipment of like nature, carts, barrows, trucks, etc., and other apparatus and appliances ue to the point of final discharge. This in- cludes all gates, valves, and other accessories of such dams; also wasteways, sluices, forebays, grids, walls, fences, etc, for the protection of such canals and pipe lines, and all trestles and other supportini; structures; also all viaducts, bridges, foot-bridges, etc., over and accessory to or necessitated by such canals, aqueducts, and pipe lines. E132. Pow« Plant Rimi.pinc.s Qiargc to this account the cost of material used and la]>or expended in erecting buildings to be u»e- or appamt"s n»oi:nto<) ih^roon. should ho rh.-xrjrod to the same account %m Is th' ef*t of th- macblnrrv or apt>«rTini!i for whirh thrv are provided. Uniform Accounts — Elkctkical Corporations 13 E141a. Furnaces, Boilers, and Alvessukjes. Charge to this account the cost of all furnaces, boilers, and boiler apparatus and accessories devoted to the productioji of steam for use in generating electric encrg>'. This includes boilers and valves thereto attached, appurlenanl furnaces and grates, and tlucs leading to smokestacks and chimneys, and the specially provided foundations and settings of such boilers and appurtenances; also iron smokestacks. It also includes mechanical stokers and other like apparatus for regulating the supply of fuel, etc., feed and hot water heaters and economizers, injectors, filters, feed pumps, blower engines, coal conveyors, ash conveyors, water pipes, steam traps, drains, and separators, and pipes for conducting steam from the boiler to the engine or to the gas producers, ex- haust pipes, etc. It does not include steam pipes whose primary purpose is the heatmg of buildings. E141b. Steam Engines. Charge to this account the cost of all steam engines devoted to the produc- tion of electric energy. This includes the specially provided foundations and settings of such engines. The engine, whether reciprocating or rotary (such as steam turbines), shall be considered to include the throttle or inlet valve and the governor; also condensers, air and circulating pumps, lubricating systems, etc., but not the steam pipe leading from the boiler, nor the exhaust pipe. Where the electric rotor is mounted on the engine shaft, the shaft shall be considered a part of the steam engine and the electric rotor thereon shall be considered a part of the electric equipment. E142. Turbines and Water-wheels. Charge to this account the cost of all turbines and water-wheels devoted to the conversion of water power into mechanical power for the production of electric energy. This includes the specially provided foundations and settings of such engines, also their governors and all other appurtenant apparatus attached thereto from and inclusive of the headgates and governors to (but exclusive of) the wasteway. Where the electric rotor is mounted on (not merely coupled to) the shaft of the hydraulic engme, the shaft shall be considered a part of the hydraulic engine and the electric rotor thereon shall be considered a part of the electric equipment. El 43a. Gas Producers and Accessories. Charge to this account the cost of producers and accessories devoted to the production of gas for the purpose of operating electric generators, including the cost of specially provided foundations and settings tor such producers and accessories. This account includes producers, economizers, regenerators, vaporizers, steam injectors, scrubbers, exhauster outfits, seals, specially pro- vided boilers and pumps, flues and piping, blower engines, pipes for the con- duction of gas from such producers to holders and to gas engines, holders for producer gas, exhaust pipes from gas engines, etc. It does not include pipes whose primary purpose is the warmmg of buildings ; nor does it in- clude power transmission apparatus, or water pipes, steam pipes, water pump?, or inspirators. E143b. Gas Engines. Charge to this account the cost of all gas engines devoted to the produc- tion of electric enercy, including the specially provided foundations and set- tings of such engines. The engine includes the inlet valve, governor, and ignition and starting apparatus, but not the pipe leading from the gas holder. 14 PuBuc Service Commission — First District nor the exhaust pipe. Where the electric rotor it mounted on the engine sliaft, the shaft shall be considered a part oi the engine and the (■!•• c excluded herefrom. Norm. — Rofardlnc tranBmlssl • ., seo tho note to account No. R163, "TransmlBsion 8yst«m". (t>cv («««.• lu.> E144b. Accessory Electkic Power Equipment. Qiarge to this account the cost of all electric equipment of generating stations not includible in the last foregoing account. This account includes bus-bars, regulators, station switchboards and equipment, such as circuit- breakers, swildies, ammeters, voltnulcrs. wattmeter.";, and the like, and their foundations and settings; also hc.idgate motors, pump motors, air compressor motors, etc., and special high-tension transnussion equipment at power sta- tions, such as high-tension bus-bars, high-tension switchboards, high-tension switches, high-tension current transformers, high-tension lightning arresters, high-tension potential transformers, high-tension reactive coils, high-tension choke coils, high-tension grounding devices and resistances, high-tension raising and lowering transformers, etc. EMS. MiscBj^Ntovs Power Plant Equipment. Charge to this account the cost of all miscellaneous equipment at power plants which is not includible in any of the foregoing accounts. This includes .such mechanical apparatus as belts, pulleys, hangers, countcr.shafts, and other apparatus intermediary between the prime mover and the electric generator. cranes, hoists, etc., and machine tools and such other tools at power plants as arc proper to he capitaliied, etc. Note. — Thl« account should not Include any lub-mntlon equlpmi^t EI5I. Sun-PTATinN Buildings. Charge to this account the cr>$t of material used and labor expended In erecting buildings to be used for power sub-station purposes, including ex- .-tvations, permanent foundations, drainage, gas and water pipes and con- '•ctions. grading «rrnunul>iiii>4 aii>o cwitlain* sub-atAlion apparatua. E1S2. Sub-station Equipment. Charge to this account the cost of all r<^uipment of sub-stations. Such ' luipment includes not only electric machinery and apparatus, including 5tr>ragc batteries, in sub-stations, but also all other furniture and equipment. such as furnaces. lK>ilers, stoves, elevators, etc. permanently assigned to such stations but not affixed to the structures thereof. It docs not include labora- tory instruments and appar.^tus not permanently assigned thereto, nor does it include tools only tTiporarily assigned to such stations. Uniform Accounts — Electrical Corporations 15 E161. Poles and Fixtures. Charge to this account the cost of towers, structures, poles, cross-arms, and insulator pins ; braces, brackets, and other pole fixtures ; guys and other sup- ports for holding the towers, structures, and poles in position ; and all labor expended in connection with the construction of pole lines or structures for carrying the transmission and distribution systems. E162, Underground Conduits. Charge to this account the cost of conduits required for underground wires and cables, including manholes, ducts and pipes, sewer connections, sewer traps, and all material necessary for the completion of the underground con- duit system devoted to the protection of the transmission and distribution systems. E163. Transmission System. Charge to this account the cost of the transmission system, including cables, wires, insulators, and insulating material. Note. — When the electric current generated (or received from another corpo- ration) Is conducted, either at the voltage of generation (or receipt) or at a higher voltage, to a point where It Is (a) lowered In voltage by means of step- down transformers, or changed as to kind or frequency by moans of (b) motor generator sets, (c) rotary converters, or (d) frequency changers, that portion of the outside line or conductor system antecedent to the said stepdown transformers, motor generator sets, rotary converters, or frequency changers, shall be classed as the Transmission System; except, however, that primary wiring In lighting sys- t;'.intl[itf d for tJum Bhrill not t>«- chnnfed to this account but to account No. E533. "Setting and R« movlnir Mri<nj»umfni' m- t«T» tlian are actually In •cr\1ce. E171. Municipal Street Lighting System (Electric). CharRC to this account the cost (in place) of all property of the company m poles, cross-arms, pins, braces, insulators, etc., arc circuits, lamps, and out- fits and suspensions specially provided for the municipal street lighting sys- tem. Such cost includes cost of material, transportation, setting poles, etc.. .nnd rest'Tine the surface of the street to the condition required by the municipality. This account docs not include any part of the general distri- bution system, but only things in the utilization pl.int beyond the service and devoted to the municipal service. NoT« A. — Whero the munloi|>allty requlrea for Ita apiyrlal tx-neflt th«» extenalon of main'* nnd ^frv^rt^ tnr Btrr^t Ilffhtlnir. auch extenalona may. so lonii a« ua*^ aolrly f :• d to ihla account provided a full d'^mrrlptlnn of the fxt' • imoimta charwd In rMip<'rt thor^ of be fll«yl with thf P«it' •< "r Nforc tho dnt«« whon tho entry ther«K»f In mnd«« upon tt.r (.ck.-! of ih- »n tin' » In It.s alrts t llt^htins 8>-atem the aantc type of nrr Innit^ t' at It tiarn In H» eoninv rclal lighting «y.st"m. and uaea them Inter- ehanifahlv. u will tv rwrmltted. \i]^n flllnir with the Public S«t\1co Commlaalon a notle*> fhorrof. to ehnnro tho oont of nil are lampa In Ita atr«M»t llfrhtinir ayatem f., ,r*-...lt^^ Vr. KI71, ■■Commercial Arc I^mpa". F172 CovMEitaAL Arc T,amph *"].«; K< ■>■■ tht* account the cost of all property of the company in i..h,i..<, ci«l are lamps supplied to ronsumers (inrludinj? mnniripal buildings'^ where «.uch lamps have an expectancy of life in service of more than one year. N'oTB A. — M«»t«»ra atippllod to eonaximora am pro\'ld^ for In n foreirolnir account I ahould not h<- Included hnrcln. Sorrr n fp.in nilnft with th^ P\iMlc Service Comralisalon a notice thrreof. the .leeotinflnir enrtwimtlon may nUo Include In thia aoooimt the coat of are lampa t«'mpnmHlv withdrawn from nerrlc*. EI73. GioKkicR Lamps Charge to this account the eo»t of all property of the company in electric frlowrr lamps supr'"'d to ronsumrrs (inchiding municipal buildings) where sjirh lamps have an rxrertanrr of life in service of more than one vcar Not* a. — Matera aiipplled to conaumera are pro\ided for In a foroRoInu aoootmt .ind ahotild not t>e Included her«>ln. Not* B. — TM» aecount la restricted fo lonir-Mfe lncand*'aeent. or erlowor lampa a»ieh a« the Nemat. and doea not Include the ordinary carbon filament fncan- d*»*ic«nt lamp*. Short-life Incandescent tampa (I. e.. those harinir an expectancy "Uniform Accounts — Electrical Corporations 17 ot life of not more than one year) shall be charged to the appropriate operating expense account when Issued for use, and prior to that time they shall be carried In the appropriate "Materials and Supplies" account. NoTK C. — Upon filing with the Public Sirvlce Commission a notice thereof, the accounting corporation may also include in this account the cost of long-life Incandescent lamps temporarily withdrawn from service. E174. Electric Motors and Heaters. Charge to this account the cost of all property of the company in electric motors and heaters leased to consumers (including municipalities), and of all appurtenances thereof, such as fans, etc. Note. — Upon filing with the Public Service Commission a notice thereof, the accounting corporation may also Include in this account the cost of electric motors and heaters temporarily withdrawn from service. E175. Electric Tools and Implements. Charge to this account the cost of all tools and implements coming within the scope of the definition (see note page 5) of electric fixed capital and not covered by any of the foregoing equipment accounts. E176. Electric Laboratory Equipment. Charge to this account the cost of all testing apparatus and laborator>' equipment not elsewhere provided for. Note. — This account Includes all electric testing apparatus and equipment In laboratories. It does not include such Instruments as are permanently assigned to generating stations, sub-stations, and the like, such as station ammeters, volt- meters, and wattmeters, etc, E177. Other Tangible Electric Capital. Charge to this account the cost of all tangible electric capital not else- where provided for. E281. Engineering and Superintendence. Charge to this account all expenditures for services of engineers, drafts- men, and superintendents employed on preliminary and construction work. and all expenses incident to the work, when such disbursements can not l>e assigned to specific construction. Note. — \\'Tien employees enumerated above are engaged In "work not chargeabl-- to construction, their pay and expenses shall be charged to the specific work on which engaged. E282. Law Expenditures During Construction. Charge to this account general expenditures of the following nature, in- curred in connection with the construction of an electric plant, namely : the pay and expenses of all counsel, solicitors, and attorneys, their clerks and attendants, and expenses of their offices; printing briefs, legal forms, testi- mony, reports, etc. ; payments to arbitrators for the settlement of disputed questions ; costs of suit and payments nf special fees, notarial fees, and wit- ness fees ; and expenses connected with taking depositions ; also all legal and court expenses. When any of the expenditures above enumerated can be charged directly t" the arcount for which incurred, they shall be so charged and not to this ac- count. Expenditures in connection with the acquisition of the right of way or other land shall be charged to account No. El 10, "Land Devoted to Electric Operations". Law expenditures in connection with the organization of the corporation shall be charged to account No. 101. "Organization". E283. Intltiies During Construction. Charge to this account all expenditures incident to injuries to persons when caused directly in connection with construction oi electric plant and equip- 18 VvBUc Service Commission — First District :.cnt: prn{>ortion of salaries and expenses of physicians and surgeons; nursing (■ ■ ■ • . • . ■ ' . ' ' f'i's. artificial limbs, rail- ' .ml attendants; funeral V.,, . ^ ... , . , . , riion of pay and cx- ^)cn^cs lit claim adjusters and their clerks, and pay and expenses of employees and others called in ct-nsultalion in relation to the adjustment of claims >ming under this head; also witness fees and amount of final judgments. E284. Taxis During Constbuctiom. CharKc to this account all taxes and assessments levied and paid on prop- -rty belonging to the corporation while under construction and before th^ plant is opened for commercial operation, except special taxes assessed for street and other improvements, such as grading, sewering, curbing, guttering, paving, sidewalks, etc., which shall be charged to the account to which the property benefited is charged. E285. Intfju^t During Constbcction. Oiarge to this account the interest accrued upon all moneys (and credits available upon demand) acquired for use in connection with the construction lul equipment of the propert>' from the time of such acquisition until the •nstruction is ready for use. Interest receivable accrued upon such moneys aid credits sliall be credited to Uiis account. To this account shall also be r edited discounts realized through prompt payment of bills for materials .4tid supplies used in construction unless such discounts are credited to the particular bills. E1286. Mist-WXANEOUP CoNSTRrmov ExptNT>iTinirs. Charge to this account the salaries and expenses of executive and general officers of an electric plant under construction; clerks in general offices en- .igcd on Construction accounts or work; rent and repair of general offices ■ hen rented, with the office expenses; insurance during construction: also all >nstructit>n and equipment items of a special and incidental nature which \n not proprrly he charged to any other account in this classification. SoT« A. — Thl« oorount may !nrlud« n ttiitable prt^portlon of •tore pjcponsM> when Kwh *>xtx>niM« ivr«> not Mjudmmblp to «p(>cinc mntprlol*. Nnr-m n — Ttilii neormnt nhnll not Inohid* nny coHt» of orminlKatlon. or any costs r dtnonuntii eonn'^t'-d with the |imi«!<- antl dlnpoKnl of BtocJc*, fundt-d d«l>t or othT -•^<^r1t|r«, lutd eomm««rciitl p«p*>r. Olio. Land is Ornta DETAirrjirvTs. Oiarge to this account the cost of the corporation's interests in land ' --xclusive of improvements thereon) devoted to operations other than electric ;>erations, gas operations, railroad operations, and street railroad operations.* ^"tich cost includes, xvlwn asjumtrd or whrn paid hy the purchaser in its own fhalf, cost of registration of title, cost of examination of title, conveyancer's nd notary's fees, purchasing agent** commissions or fees, or proportion of tirchasing agent's salary, taxes accrued to date of transfer of title, and all rx\% upon the title acquired. If at the time of acquisition of such interest •NoTIt — OaH r*ArTTAl.. TlATT.I">An CaFITAI.. ANT> pTRKirr RATU«OAn CArTTAU — for tho nrrounlii to whtrh nh-ill h* rh^nrrd th«> coni of mpltAl drvntr^ to gns op««r- ,ft.>,.. ,^^ f> r t^nlfornj 9^"' -i "' ^ '^ -•« < "■ i:^" <" ■" "• ^"^i for Kt^am ratl- in, mm*> th» T' .llturen for Road '. rte. as f 'onn hy th«» Pub- •'.- -. r-.v-r < pmml«»1on : nn-i •■ - r .f,. -■ - ... . i : ..-..t ^.Tiiroad operations. •«•• thp Uniform 8yi»t»>ni of AcoounU for 9\rt^x RallroAd Corpor»tlon«. Uniform Accounts — Electrical Cori^^rations 19 in lands it extends to buildings or other improvements thereon, which im- provements are devoted by the corporation to operations other than the four classes above mentioned, and the contract of acquisition does not determine the price of such improvements, they shall be appraised at their fair cash value, and such appraised value shall be charged to the appropriate accounts and excluded from the account "Land in Other Departments". If such im- provements are held as investments, the cost (or appraised value at time of acquisition of title if the cost to the corporation is not determined in the contract of acquisition) shall be charged to the appropriate investment ac- count. If the improvements are removed or wrecked, the salvage (less the cost of removal or wreckage) shall he excluded from the account "Land in Other Departments". O102. Franchises in Other Departments. Charge to this account "the amount (exclusive of any tax or annual charge) actually paid to the State or to a political subdivision thereof as the consid- eration for the grant of such franchise or right" as is necessary to the con- duct of the corporation's operations other than electric, gas, railroad, and street railroad. O103. Patent-rights in Other Departments. Charge to this account the cost of all rights (having a life of more than one year from the date when placed in service) acquired by the corporation in or under valid patents granted by the United States to inventors for in- ventions and discoveries which are necessary to the economical conduct of the corporation's operations other than electric, gas, railroad, and street railroad. O104. Other Int-^ngible Capital in Other Departments. Charge to this account the cost of all property of the corporation coming within the definition of intangible capital devoted to its operations other than electric, gas, railroad, and street railroad, and not includible under any of the foregoing accounts. O120. Tangible Capital in Other Departments. Charge to this account the cost of all property of the corporation coming within the dcfir.ition of tangible capital devoted to its operations other than electric, pas, railroad, and street railroad. 25. Floating Capital divided into two groups. — Floating capital is di- vided into two great groups, of which the first is herein called "Materials and Supplies," and the second, "Current Assets". 26. Definitions of Floating Capital accounts — In tlie following defini- tions the letters and figures prefixed to the titles of the accounts are no part of the titles and are inserted merely for convenience of reference: ElO. Materials and Supplies. Charge to this account the cost (including transportation) of all materials and supplies acquired by the corporation, regardless of whether the same are intended to be consumed in construction or in operation, or later to be sold. Where discounts recovered through prompt payment are not credited to the particular bills, the cost at which such materials and supplies shall be charged shall be the invoice cost, and any discounts recovered through prompt payment of bills for such materials and supplies shall be credited to 2(3 TuBLic Seuvick Commission— FiKST District account No. K285, "Interest During Construction," or to account No. E8.S2, r- '•"' ' ' ^■' " ";ilancc," accordinK a» such materials and sup- ; ' "n or for operation. rid from scr\icc shall be charged to an appro- priate sul>-account in this aaount while such things remain the property of the corp<.»ration If such scrap value is not known and can not readily be determined it shall Ik estimated, and errors in such estimates when deter- mined shall l>e adjusted lhn>UKh the accounts involved if during the year in which the estimates were made; if later, then through the "Corporate Surplus .»r Deficit" account. Inventories of materials and supplies shall be taken at least annually, and any shortages or overawes disclosed hy such inventories shall be credited or debited to this account and debited or credited to the operating expense ac- cotint No. Efi52, "Undistributed Adjustments— Balance," in case they can not be assigned to specific accounts. Shortages may, however, be charged directly to "CorjKjrate Surplus or Deficit". Wlierc such materials and sup- plies have been used in construction, a suitable proportion of such shortages or overages may be debited or credited to account No. E2S6, "Miscellaneous Construction K.xprnditures". NoT«. — It in not rMjulfMl that the transrortatlon element of coat •hall be aj»- Nl^nrd with A »rrut«T <1« jrr<-« of accwracy than to the nfvar«>st wnt p«>r unit of mat'-rtnl or nupj'Iy. Whortloti of th< <-xp«'n»«' not a.*»ljned to wp^-clflc thlnifB should b« charged - im«> account that Btoro exp«nt«. etc.. is meant thHr accumula- tion whi-n considered as spread uniformly over the pt^rlod to which they apply. Thus. If tho rent fixed hy contract of le.a.xc for n c< rtain pror-^rty Is |6fiO for a calendar yoar, this accrues at the rate of 150 each month (unle.pnJd Rents," and concurrently charged to the appropriate account In the "Income" account. Similarly In the ca8<> of other prepayments. 321. Prepaid Taxes. When taxes arc paid in advance of their accrual, the amount prepaid shall be charged to this account. As the taxes thus prepaid accrue, they shall be credited at monthly intervals to this account and charged to the appropriate taxes account. This account must not include any so-called taxes, like water taxes, drainage taxes, fire taxes, etc., which are payments for special benefits received. Such payments for special benefits, where finally chargeable to operating expenses, must, when prepaid, be charged to account No. 324, "Other Prepayments". yZZ. Prepaid Iksurancx When premiums on insurance policies arc paid in advance of their accrual, •'■• — unt prepaid (whether paid in ca.sh or by the issue of notes or other .'>!e paper^ shall be charged to this account. As such premiums accrue ' .t11 be rrrditrd at monthly intervals to this account and charged to the i;>propriate expense account. 323. PREPAro Rekts. When rents are paid m advance of the enjoyment of the term, the amount r>repaid (whether paid in cash or by the issue of notes or other negotiable .ipert shall he charged to this account. As the term is consumed, this i-<-oMnt shall be credited at monthly intervals and the appropriate rent ac- 'ount in the income account shall be charged. 324. Other Prepayments When prepayment* are made for any other thing than taxes, insurance, .ind rents, above provided for, stich prepajrments shall be charged to this Uniform Accounts — Electrical Corporations 23 account ; and as the purpose of the prepayment is satisfied, proportionate amounts shall be credited monthly to this account and charged to the appro- priate expense or income account. 30. Suspense. — When any expenditure is made, the appropriate dispo- sition of which is not yet determinable, or when any loss occurs which under the rules of the Public Service Commission may be spread over a period of time, or when any debit made for any other reason may be amortized through charges made to expense or other income accounts at intervals over a period of time, such expenditure, loss, or other debit shall, except as herein other- wise directed, be charged to an appropriate account in this group of accounts. Note. — By "amortization" of any charge or credit Is meant Its gradual ex- tinction. The word is broader than the word "depreciation," since the latter is restricted ordinarily to tang:lble proporty. The word "depreciation" also Imports more of the idea of fluctuating value and Is complicated somewhat with the ques- tion of cost of replacement at mark-t prices. Because it is considered unnecessary In connection with the gradual consumption or expiration of life of cai>ital to con- sider the question of cost of replacement until the replacement is actually made, at which time the cost of replacement is duly charged to the appropriate account, and because provision is necessary for the gradual extinction of certain charges (such as those for some kinds of capital, those for extraordinary casualties, for discount on debt, etc.), to which the term "depreciation" does not well apply. It Is considered advisable to use the term "amortization" in connection with the extinction of such charges, and of certain corresponding credits, such as premiums on debt outstanding. 331. Unamortized Debt Discount and Expense. When funded debt securities and other evidences of indebtedness are dis- posed of for a consideration whose cash value is less than the sum of the par value of the securities or other evidences of indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such sum of the par value and accrued interest over the cash value of the consideration received shall be charged to this account. To this account shall also be charged all expense connected with the issue and sale of evidences of delH, such as fees for drafting mortgages and trust deeds, fees and taxes for record- ing mortgages and trust deeds, cost of engraving and printing bonds, certifi- cates of indebtedness, and other commercial paper having a life of more than one year, fees paid trustees provided for in mortgages and trust deeds, fees and commissions paid underwriters and brokers for marketing such evidences of debt, and other like expense. At or before the close of each fiscal period thereafter, a proportion of such discount and expense based upon the life of the security to maturity shall be credited to this account and charged to account No. 928, ".Amortization of Debt Discount and Expense". Such dis- count and expense may, if desired, be amortized more rapidly through charges of all or any part of it, either at the time of issue or later, to the account "Other Deductions from Surplus". 332. Other Suspense. To this account shall be made all debits not cl.<'ewhere provided for and the proper final disposition of which is uncertain. This will include all such matters as expense of prcliminar>' surveys, plans, investii^'ations, etc., made for determining the feasibility of projects under contemplation. Should any such project later be carried to completion, such amounts shall be credited to this account and charged to the proper capital account ; should it be aban- doned, such amounts shall be charged to "Corporate Surplus or Defirit". 24 Public Service Com mission — First District W^u-n the proper disposition of any niattrr charged to this account is deter- mined, it shall l)e credited u> this account and charged to the appropriate account 31. Securities Actually Issued and Later Re-ac»5uired. — For the case of securities Otlually issurd by the cirjujration and later re-acquired by it, the tollowints' account is provided: 340. Re-acquiru) SEctames. VVlu-n securities, whether funded debt or stocks, have i een actii..!.;. ;^mi''; to Ixjna fide holders for value (or after such issue by another corporation have been assumed by the accounting corporation K and after such issue (or assumption) have been acquired by the corporation under circumstances which require that they shall not be treated as paid or retired, they shall be harped at face values to this account. 32. Debt Defined.— The word drht. as here used, covers all absolute obli- Rations to pay money at a definite time or times, or at a time or times which arc capable of being made definite by demand or other act of the creditor. It docs not cover contingent obligations, such as obligations to pay rent for future enjoyment of the term, liabilities of indorsers upon paper not yet defaulted, etc Debt is divided into Funded Debt and Unfunded Del t 33. Funded Debt dtfme±—J-ufided Debt comprises all (u\\ wnicn oy mc • mis of its creation docs not mature until more than one year after date of reation. 34. Unfunded Debt defined.— {'h/m »ove named shall »>c included in le same sub-account. The title of each sub-account of funded debt shall vprcss the four cJiaracteristics abther lien or security, rate of interest, dales of maturity of interest, and late of maturity of principal; as e. g., "First Mortjcage S% QF 10, Aug. 10, l'>28." which means funded debt secured by the company's first mortgage. bearing interest at the rate of 5 per cent, per annum, interest maturing iuarterly on February lOth, May 10th. Aueust 10th. and November 10th of »ch year, principal maturing .\ugust 10, 1928 VMicre any porti«»n of tbr funded debt rests only -n the general -redit of 'ie corporation and is not specially secured or supported by lien of any !iaracter. it shall for the purposes of these accounts be known as a "dchen- ire." "Debentures" thus include promissory notes unsecured by mortgage r other lien, also tho5ued the par value of the amount of evidences of funded indebtedness issued The entry shall show not only the amount issued but the purpose for wh'ch ^^ued. and shall make intelligible reference to the book. page, and account Uniform Accounts — Electrical Corporations 25 whereon are shown any discounts or premiums realized on the amount issued. If the consideration received for the issue is anything else than money, the entry shall show further the principal to whom issued, and shall describe with sufficient particularity to identify it the actual consideration received for the issue. If the issue in any case is to an agent of an undisclosed prin- cipal, the name and business address of such agent and the fact of his agency shall be shown in the entry. 36. Unfunded Debt accounts. — The accounts for unfunded debt are de- fined as follows: 351. Taxes Accrued. Credit to this account at the close of each month the taxes accrued during the month, and make corresponding charges to the appropriate "Taxes" account. Credits to the account "Taxes Accrued" will necessarily be based upon estimate until the amount of ta.x levied for the tax period is known ; such estimates shall be based upon the best data available, and as soon as the amount of tax for the period is known the account involved shall be adjusted to conform. When any tax is paid it shall be charged to this account and credited to "Cash" or other suitable account. 352. Receiver's Certificates. When any receiver acting under the orders of a competent court is in pos- session of the property of the corporation and under the orders of such court issues certificates of indebtedness chargeable upon such property, the par value of such certificates shall be credited to this account. Interest accruing upon such certificates shall also be credited monthly to this account. 353. Judgments Unpaid. WTien any judgment of indebtedness is rendered by a court of competent jurisdiction against the corporation, or any fine or penalty requiring the payment of money is assessed by such a court ai^ainst the corporation, and no appeal accompanied by stay of execution has lieen taken therefrom within the time allowed by law for such appeal, the amount of such ju' reserves shall be classified as Contractual Reserves and Non-con- tractual Reserves. 40. Contractual Reserves defined. — Contractual Reserves are reserves necessitated by contracts of the corporation, as e. g., reserves to cover sinking funds provided for in mortgages, etc. A separate sub-account shall be raised for each particular contractual reserve, and to such account shall be credited all appropriations and accumulations made in accordance with the contract provisions under which such reserve is created. The purpose of the reserve shall be designated in the title of the account thereof and shall be expressed in full in the first entry in such account. 41. Non-contractual Reserves defined. — Non-contractual Reserves are such teniporar>' reserves as are raised without being required under any con- tract. Non-contractual reserves are divided into Required and Optional. 42. Required Reserve accounts. — Required reserves are provided for in the following accounts : 374. Accrued Amortization of Capital. Credit to this account such amounts as are charged from time to time to "Operating Expenses," or other accounts to cover depreciation of plant and equipment, and other amortization of capital. When any capital is retired from service, the original money cost thereof (estimated if not known, and where estimated, that fact and the facts upon which the estimate is based shall be stated in the entry), less salvage, shall (except as provided in account No. E1(X). "Fixed Capital, December 31, 1908,") be charged to this account. The amount originally entered or contained in the charges to any capital account in respect of such capital so going out of service shall be credited to such capital account, and any necessary adjusting entry made to the appropriate sub-account under the account "Corporate Surplus or Deficit." 375. Unamortized Premium on Debt. WTien funded debt securities or other evidences of indebtedness are dis- posed of for a consideration whose cash value is greater than the sum of the par value of such securities or other evidences of indebtedness and the interest thcronn accrued at the time the transfer takes place, the excels of the casli value of such consideration received over the sum of the par value of the securities or other evidence of indebtedness and the accrued interest shall be credited to this account. At monthly intervals thereafter a proportion of such premium based upon the life of the security or other evidence of in- debtedness to maturity shall be charcjed to this account and credited to "Amortization of Premium on Debt" in "Income" account ; or at the option of the corporation the charge to this account may be delayed to a time not later than the date of maturity of the debt, in which case the proportion ap- 2.S I'lblic Skrvice Commission — First District plicabic to the period covcnd by the then current income account shall be credited to the account "Amorlizalion of Premium on Debt," and the re- •wiindcr of the credit shall Ik' to tlic account "Other Additions to Surplus" 376. Otuek REguiii£u RtsmvES. Credit to this account all required reserves not elsewhere provided for. The st tntrj- of a credit to this account with respect to any particular reserve >iiall show the purpose of the reserve, and every subsequent entry with respect to that reserve shall designate the reserve to which it tclates. 43. Optional Reserve accounts.— O/'/iuwu/ Resents arc those the creation of which is solely within tlie discretion of the corporation. For such reserves 'he following two accounts are provided: 381. Casualties and Insukance Resehve. \S1ien any admitted liability arises because of loss or damage to the prop- erty of oihers, or of injuries to employees or other persons, the amount of the liability tnay (if n6t previously provided for by insurance or self -insur- ance) be diartted to the appropriate operating expenses or other accounts and credited to this account, a^^ainst which (in such casv) tlie actual cost of satis- faction of the liability shall be charged when the matter is determined. If the extent of the liability can not \k ascertained promptly after the lia- bility arises, it may be estimated as accurately as practicable for the purpose of determining the immediate charge to the expense or other appropriate aca>unt, in which case the matter shall be adjusted when the extent of the liability is definitely ascertained. If the loss is of such character that it is in whole or in part indemnifiable under any contract of insurance carried by the corporation, the indemnifiable portion of the loss shall be charged to the insurer and credited to "Casualties and Insurance Reserve" Also credit to this account the amounts charRcd to the operating expense account "Insur- ance" to cover self-carried risks. 382. (>Tnr.R OmoNAi. Rkserves. A sub-account shall be raised for each particular reserve, and its title shall desipnate the purp<>se of such reserve and ihc first entry therein shall express in full such purpose. 44. Stocks Defined.- By Stocks of a corporation, as the term is here used. re meant those securities which represent permanent interests in the corpora- ..n or interests which, if terminable, are so only at the option of the cor- poration 45. Stocks classified.— Stork 1 are classified as— Dchenturc Stocks. lirjt Preferred Stocks. Second Preferred Slniks. (f . ain! Common Stocks 46. Debenture Stocks defined. — L-, .n.utr *> m, li ..m .,^tKccn properly kept, show the then existing condition of a corporation's affairs so far as such condition can be shown throuRh the ac- counts. The Kfoup of accounts just defined is sometimes called the Balance Stuft or Indicant accounts. Their balances indicate the condition of the cor- pi-)ration at any particular time. These accounts with their subsidiary account* are all that are necessary prior to the time when the corporation becomes what may be called a "going concern." When a corporation begins operations it requires an additional group of accounts in which to classify in convenient form the accounting history of the various changes it undergoes. Such group of accounts brings together or accumulates the account of the various incidents of the corporation's his- tory. This croup of accounts may be called the Income account. Tliey are made up usually on a yearly basis and arc closed into one grand account called "C'orporatc Surplus or Deficit." which tics togctbrr this group of accounts and the preceding wroup 2. DMaioni of Income account — The principal divisions of this group of accounts are the Rri'enut accounts, the Re^rnue Deduction accounts, the income Deduction accounts, and the Appropriation accounts. 3. Revenuet defined.— Py Ret-rnues, as the word is used herein, are meant all amotmts of money which the corporation receives or becomes lawfully en- titled to recover for services rendered, for products sold, as gross profits on merchandise sold, or as a return upon its property (or interests in property). Revenues are classified as Operatinq Rrtenues and \on-operotinp Revenues. 4. Operating Revenue* dtfined.—Operatitt(j Rn-enues are those derived ■rom the sale .'f jiroducts and merchandise, from services rendered, and from •urn on property used by the person or corporation in its own operations. 5. Non-Operating Revenuei icfintd.S'on-opcratin(j Revenues are those Tived as a return iij'^n the property of the corporation in the hands of •hers or from its intrre^ts in property in the hands of others They may be iH-cla»sified as Rents. luterfst. Dixndends. and Stisrellaneous. 6. Revenue Deduction* defined. Revenue Deductions include Expenses. Titre.f. and VncoUectihle Bills. 7. Expenae* defined. Fxpenset are those outgoes (including capital con- :T.ed'> necessary to the production of the commodities sold and the services ndered. and to the collection of the re>'cnues. They are divided int<^ Operat- •; P.xpenses and Son-operotinq Expenses Operating F.xpen.^es are those -idrnt to the operating revenues [801 Uniform Accounts — Electrical Corporations 31 8. Taxes defined. — Taxes are those annual or other payments exacted by governnifiits tor the purpose of raising funds for public uses. 9. Uncollectible Bills defined. — When a corporation is engaged reg- ularly in rendering to general consumers a service, or in supplying to such consumers a commodity (as e. g., electric energ>' or gas for light, heat, or power), current accounts or claims against such consumers for such service rendered or commodity supplied which are incapable of collection by the exer- cise of reasonable diligence are included under the name Uncollectible Bills. 10. Gross Income, Income Deductions, and Net Corporate Income de- fined. — Revenues, diminished by expenses, taxes, and uncollectible bills, give an amount called Gross Income, which is applicable to corporate and leased properties. Gross income is subject to several compulsory deductions, mostly contractual, like rent, interest, etc., and the remainder after these are made is called Net Corporate Income, which being subject only to the discre- tion of the corporation is most conveniently carried directly to the corporate surplus. The accounts covering the compulsory deductions from gross in- come, as above defined, are called the Income Deduction accounts. 11. Appropriation accounts defined. — The accounts covering the yearly changes in the corporate surplus are called the Appropriation accounts, since practically all of the matters covered by them are within the discretion of the corporation, although they also include certain adjustments made because of facts of previous years imperfectly accounted for at the time (whether through error or through lack of information), and certain other minor matters like extraordinary expenses not chargeable as deductions from rev- enues ; also such matters as profits on the sale of capital, and profits and losses on the sale of investments. 12. Definitions of Electric Operating Revenue accounts. — Credits to the various revenue accounts shall be made upon the basis of bills rendered or of gross prices. Discounts for prompt payment, corrections of overcharges, overcollections theretofore credited and afterward corrected, authorized abate- ments and allowances, and other corrections and deductions shall be charged to the revenue account to which they relate. In the following definitions of accounts the letters and numbers prefixed to the titles are inserted solely for convenience of reference and are no part of the titles or of the definitions: 401. Municipal Street Lighting — Arc* Credit to this account all revenues derived from lighting streets for munici- pal corporations by means of arc lamps. 402. Municipal Street Lighting — Incandescent. Credit to this account all revenues derived from lighting streets for munici- pal corporations by means of incandescent electric lamps. Note. — In the foregoing two accounts the word "streets" is to be Interpreted to Include parks, plaza.s, and .ill other public placs not classified as buildings. 403. Lighting Municipal Ruilpings — Electric. Credit to this account all revenues flerivcd from lighting municipal build- ings by means of electric lamps, and from electric energy supplied for such •Charges to this and the following revenue accounts must be made In such wise as to permit their clasalflcatlon In the annual report of the corporation to the »»ubllc Service Commission. J2 Public Sebmce Commission — First District purposes, or for heat or power in municipal buildings where sucli cner>jy is supplied at lighting rates and is not separately measured. 404. MtKiciPAL Heat ani> Puwek— Electrk Credit to this account all revenues derived fr'.>m municipal corporations for electric energy 5upplie«l at special heat or power rates to sudi corporations for the production of heat and power. 405. MiSiKlJ.ANEOLS El-EtTKIC REVENUE— MUNICIPAL.. Credit to this account all revenues derived from supplying electric energy to municipal corporations and not provided for m the foregoing accounts: also those from the letting of meters, motors, and cr hour, or other time unit, or on any basis independent of the quantity of ncrgy s.npplied. 4(>8 CoMMKuriAL Metered Lichtinc. Credit to tJii< account all revenues derived from all consumers, except municipal corp' supplied for electric lik'hting where the total receipt is depemlent on the quantity of energy supplied. No-nt — Whrr»» elr«trle enoriry flnwlnK througti any m»ter U uncA by any other mn>«oth arc nnd lnciin(l««c< nt MirhtlnR. or for f»rc unci lncan<1riwrnt llRtitlnir nnd InHrt'-ntnllv for imiww1nic mnchlno!i. fta. the rcvmiiM <1*>rlvfHl tln.r.from xhBH h<» -Mltpd to tM« •cootinL 409 CoMMmriAL METEnicn Powrw Credit tn this arrrnmt «»1I revenues derived from all consumers, except municipal, railroad, and other electrical corporations, for measured electric energy supplied for heat or power at special heat or power rates, where the total receipt is dependent op the quantity of energy supplied. 410 RAUIrOAI> CORPDRATIONS. Credit t^ this account all rrvppuea derived from electric energv- snid to street and other railroad corporations for the propulsion of their cars, for running thrir «hope by them distributed over their own lines to consumers. I" any portion of such energy is incidentally con.^umed by such r .rporation* ' ' •' ■ ' '^wn l>encfit. whether for lishL h«at: or power, it shall Uniform Accounts — Electrical Cori'orations 33 W incluckd luTcin, if imt separately measured, or if included under the same contract with that which is distrihuted hy them to consumers. 421. Rent of Electric Mkters. Credit to this account all revenues derived from the letting of electric meters to others than municipal corporatiions. 422. Rent of Electric Appli.\nces. Credit to this account all revenues derived from the letting of electric motors, fans, heating appliances, batteries, lamps, and other electric apparatus and appliances (except meters) to others than municipal corporations. Where the contract of letting names only a single consideration for Iioth the letting and the maintenance of the appliances so let, the entire revenue shall be included in this account. 423. Electric Merchandise and Jobbing Revenue. Credit to this account all receipts from the sale of electric merchandise au'l from electric jobbing. Charge to this account the cost to the accounting corporation of electric merchandise sold, such cost including transportation charges paid on such goods. Credit also to this account the profit or commission accruing to the cor- poration on all jobbing work performed by it as agent under agency contracts, whcreunder it undertakes to do jobbing work for another for a stipulated profit or commission upon its actual expense for labor, materials, and supplies. Note .\. — In Its annual nports to the Public Service Commission the roportingr corporation will be required to analyzf? the credits and debits to tliis account. Note B. — This account does not includr- ncelpts from the sale of superseded equipment, or of Junk or other scrap or salvage. 424. Sale of Byproducts. Credit to this account all revenue derived from the sale of ashes, cinders, chemical waste, gas producer residuals, and other byproducts of electric operations. 425. Joint Elf.itru Rent Revenue. WTien any cnrporation engages in electric operations for the production of some of its product for the benefit of another or others under an arrangement for apportioning the expense upon the basis of the relative amounts of benefif to the several particii)ants in the arrangement, if such arrangement provides for the receipt by the corp(jration of any profit or return uprm its property, such profit or return upon property shall, as it accrues, be credited month by month to this account. Such profit or return must be over and alx)ve any provision for wear and tear and depreciation of plant involved in the said production, and the amount thereof must be as provided in the arrangement under which the joint production occurs. 426. Break -DOWN Service. Credit to this account all revenues derived from the insurance of a supply c^f electric energy to a stipidated amount to concerns ordinarily producing their own or procuring it from other sources than the corporation acting as insurer. 427. Other Mjscell.\neous Electric Revenue. Credit to this account all revenues derived from others than municipal cor- porations for the supply of electric energ>' and service and from other electric operations not includible in any of the foregoing accounts. 34 Plulic Sekvick Commission — First District 13. Revenue from Outside Operations. — The detailed revenue accounts for opcratii'ns other than the ;it»)Vc mentioned will be provided for elsewhere. 14. Operating Expenses defined.— By the operating expeuscs of a corpo- ration are meant such expenses as are necessary to the maintenance of the corporate organization, the rendering of services required or authorized by law. the sale of merchandise, the production (including herein capital con- sumed) and disposition of the commodities produced, and to the collection of the revenues therefor. Expenses directly incident to the collection of non- operating revenues and the m.iintcnancc of the property from which non- operating' revenues arc derived are excluded from operating expenses. 15. Definitions of certain terms used in connection with expense accounts. — I'xccpt where some other meaning 'S clearly specified in the I'.efinitiofis of the accounts, the fcllowing words, wliercvcr used hereunder, have the meanings below stated : Cost means cash or money cost, and not price based on a term of credit. Labor means human services of whatever character. Cost of labor includes wages, salaries, and fees paid to persons for their services. Cost of materials and supplies includes all specifically assignable transporta- tion charges incurred in obtaining the delivery of such materials and sup- plies upon the premises of the purchaser, and cost of any special tests made thereon prior to their acceptance ; and in case the accounting person or cor- poration desires, it may include a suitable proportion of store expenses (when the materials and supplies are passed through stores') and the cost of further transportation to the pl.ice of consumption, and a suitable proportion of the expenses of the purchasing department, in which case a corresponding credit *hall be made to the suitable expense account as hereinafter provided. Cost of repairs, when made by the accounting person or corporation, in- rludes cost of labor expended and material consumed, less salvage, if any. Norm. — It Is not rMiulnwl timt th«« tnuinportAtlon rli>m«*nt of cont shiill t)e mm- tlvned with K Brrntcr cl««ri«' of nccurno" thnn to tho nxp<>nnMi arv ehanrwl to. 16. Definitions of Electric Operating Expense accounts.— In the follow- ; definition* of .icr-mnts the Irtlrrs and numbers prefixed to the titles are n<«erted solely for convenience of reference and are no part of the titles or of the definitions: CSmOAL ACrOVHT5 I Production Kxpenses. II Tranr«>in proscribed) aopamt" necountii covertnir production at the Uniform AccoUiNTS — Electrical Corporations 35 several plants. In case the cliciimstanos of any corporation make It Impractica- ble to allocate the cost of Its station lahor among the accounts below prescribed, It should petition the Public Service Commission for permission to consolidate two or more of them. Such application must set out in full the facts which in the Judgment of the petitioner make such allocation Impracticable. E501a. Station Sui-erintendence and Care. Charge to this account salaries and personal expenses of superintendents and assistants, chemists, clerks, janitors, watchmen, elevatormen, and also that portion of the salaries and expenses of the engineering staff assign- able to the generating plant. E501b. Boiler Labor. Charge to this account the cost of labor in boiler room and elsewhere in and about the premises having to do with making steam. This includes such labor as that of fire room engineers and assistants, water tenders, firemen. coal handlers, ash handlers, boiler cleaners, and feed-pump men. E501c. Producer Labor. Charge to this account the cost of all labor in and about the premises hav- ing to do with the production of power gas. ESOld. Engine Labor. Charge to this account the cost of labor on prime movers of all kinds. This includes such labor as that of chief engineers and assistants, engineers, oilers, wipers, and machinists. ESOle. Electric Labor. Charge to this account the cost of all labor in connection with the electric generating apparatus and devices, beginning with the generators direct con- nected or belted to the prime movers, and including the switchboard, feeder terminal board, and to where the electric current leaves the station for the transmission or distribution system. This includes such labor as that of system operators or load dispatchers ; foreman over regulators, regulators, and assistants ; switchboard men, brushmen, wipers, and wircmen. E502a. Fuel for Steam. Charge to this account the cost of fuel, whether coal or oil, used under the boilers for electric generation, at the cost delivered in the bunkers or tanks ; also any special expense incurred in disposing nf ashes. Note. — No portion of the cost of boiler room labor shall be charged to this account E502b. Fuel for Producer Gas. Charge to this account the cost of fuel used for generating producer gas. E503a. Water for Steam Power and Gas. Charge to this account the cost of water for boilers, for condensers anrl for cooling gas engines ; also the cost of boiler compound. Water used for general station purposes is not to be included. E503b. Water for Hydraulic Power. Charge to this account the cost of all water purchased for the purpose of operating hydraulic power plants in the electric department. E504. Lubricants for Power. Charge to this account the cost of lubricants for machinery in the gener- ating station ; but not oil for transformers, grease for wagons, or oil for lanterns. i'LULic Service Commission — First District E505a Prodlctio!* Supplies. <.iai.r i.. iiiiN account thr cost of all supplies, U»<\^, cu , u-'.i m tiic t^cncratin^ plant whiah arc cunsumctl in the operating process, the rcplacc- iiuiit of which iic>c6 not constitute a repair or renewal; also the cost of pairs of such tools. Tins includes such matters as waste, packing;, wipers, . .lUge glasses, gauge washers, tnaoholc gaskets, liandhole gaskets, fire room ■ols, steam and air hose, bolts, screws, nails, tcntls. dynamo brushes, etc. E505b. Station Expense. Charge to this account the general and miscellaneous expenses in the ->nerati::g plant not specifically chargeable to other accounts, including such matters as lighting, heating, and cleaning systems ; fire protection system ; janitors' supplies; ice and water; telephone and toilet services at station; and care of streets, yards, and sidings. E507. Repairs of Powe* Plant Buildings. Qjarge to this account the cost of repairs of buildings and structures used for power station purposes; cost of repairs of fixtures therein; cost of main- taining walks, driveways, and groun»ls connoted with such buildings; cost of delivering material, including freight charges, if any; and all incidental expenses connected with the maintenance of such buildings and structures. The term "buildings and structures," in addition to embracing the build- ings proper, shall be understood to include fixtures when immo\-able and liuilt in as a part of the structure; permanent foundations and piers; pipes for gas. water, sewerage, and drainage: apparatus for heating, lighting, and vrntilatmg; freight and passenger elevators with fixtures an«l appurtenances; jdatforms ; appliances for prr>tectinp btiihiings against fires : fences. wtiIIs. sidewalks, and pavements within the limits of grounmfnt of n Inilldlnir or ntniclurp. ixrhen In exc»«i of JIOQ. Nhail br treat 1^ •throuirh thr nt'pmprlate cnpitnl account: when less than fmo. tt mny im charK<<0 (Urvctly to U)l».accuunv or n sub-aoooiint h<>n>under. E.VlKa Rfi-airs ok. Fcbnacf.s and Roii.krs. Chkrpe to this accouot tJic cost of rcparring l>oilers and furnaces, including 'I'ecjally provided foundations and ftettings. iron smokestacks. anars. hi«h-tcnsi wjch (it«»nm In Jointly pnvlncp»rt|on to cover d«'proclatlon of plant employed aa well oj the profortlon of direct exp«n!"'. tiut It munt not Inohid'- nnv nllow.inc<> or return upon Iho coiit or value of tlie plant. Such allownne*- or return ui»<>n property munt he chanred to account No. 922f. "Other Rent Deductions". (S piiije R3.> E^15. Pownt Gas from Other Sources. '^harge to this account the cost of all gas consumed in the gas power plants of electric generating stations, hut not produced in the electric department; this includes the cost of gas produced for the corporation l>y another corporation under any joint arrangement for the sharing of expense (upon the basis of the relative amounts of benefit to the several participants), inclusive of provision in such expen-ie for depreciation of plant, but exclusive of allowance for profit or rettirn Jipon the value of property used in such production. ES\6. ELEtTHIC EnKSCY from OtHFR SoURlTS Charge to this accotmt the cost, at the point of delivery to the corpora- tion, of all electric energy purchased or produced for the corporation by another corporation under any joint arrangement for the sharing of ex- pense (upon the hasj.s of thr relative .imounts of l>enefit \r> the several participants), inclusive of provision in mich expense for depreciation of plant, but exclusive of allowance for profit or return upon tli,. vabie of property used in such production. II. TRANSMISSION EXPENSES. '■521a- Transmission .StmwAV Rent. I I'l-'- t" triv .utoiint the rents payable acrruing for ducts ica pairs". Note B. — The cost of replacement of towers and other structures maintained primarily for supporting the overhead elictric construction shall, when the Indi- vidual costs of tlic samo equal or e.xcied $100, be treated through the approjirlate capital accounts. When the individual cost Is less than $100, the replacement may be charged directly to this account. E523a. Transmission Underground Conduit Repairs. Charge to this account the cost of patrolling and inspecting as well as repairing transmission underground conduits, including renewing ducts and pipes, enlarLiinf and repairing manholes re-paving streets over such structures, etc. This account does not include any repairs of conductors or of the insulation thereof. Note. — The cost of maintaining underground conduits which car;-y both trans- mis.slon and distribution conductors should be apportioned between this account and account No. E523b, "Distribution Underground Conduit Repairs". E524a. Oserhead Tra.nsmission Svste.m Rei-aiks. Charge to this account the cost of repairing and maintaining overhead trunk lines between generating and sub-stations, including patrolling and testing, and all repairs. Note A. — This account does not include the cost of repairing poles and fixtures, for which see accoimt No. Erj22a, "Transmission Pole and Fixture Repairs". Note B. — When the electric current g-nerated (or received from another corpo- ration) Is conducted, either at the voltage of generation (or receipt) or at a higher voltage, to a point where It is (a) lowered in voltage by means of step- down transformers, or changed as to kind or frequency by means of (b) motor gont-rator seta, (c) rotar>- converters, or (d) frequ<'ncy changers, that portion of the outside line or conductor system antecedent to the said stepdown trans- formers, motor generator sets, rotary converters, or fnqut-ncy ciiangers. shall be class.d as the Transmls.sion System: except, however, that primary wiring in lighting systems at not to exceed 4,400 volts. 4-wlre. 3-phase, shall be class- d as a part of the Distribution System. Tie-lines between gineratlng stations and sub- stations shall follow the same rule. r,lne transformers ar«- not lnclud»Hl among the "stepdown transformers" above mentioned. E524b. Undergrounu Ti:ansmission System Rkiaihs. Charge to this account the cost of inspecting and repairing underground transmission cables. E525. Sub-station Lahor. Charge to this account the cost of all labor employed iii .^.ii.c, ..u ..i- ing and operating sub-stations, including not only that of regulators, bnishmen, and others engaged in operating the electric apparatus, but also that of clerks, janitors, watchmen, c»c. E526 Sub-.station SuprLiF,.«t and Expenses Charge to this account the cost of supplies consumed and expenses in- curred in connection with the operation of sub-statinn<, «uch -is telephone rents, light, heat, etc. 40 PUBLIC Sfrvicf. Commission — First District E527. Repairs of Substation Brn.mvcs. Charsrc to this account the cost of repairing sub-station huildin^'S and prrmanr nt fixtures therein, including grounds and adjacent streets, vaults. 29d, ■•R<»|«atr« of Storajro B.itt*ry Aoc»-i«-'«<>rl'ii". III. ELFXTRTC STORAGE EXPENSES NoTK III i-a.xo nny eloctrlcnl eorpomtlon il^»!r«'« to Icep tfvn-r n^ri! ::itj< (-..vpr- InK \ln •I'Olric wtomifc ■•xp»'n»(». It will, \jnlll othorwln.^ ord«'r«'<1. tx» nllowi-d to iXJn'tolMAt*^ any two or mon- of the four ncoo• for.- cnsoHrtntln;!* f\\- with tlx- Public .«crvlc<- Commla- Hlon ft notlop of Buch consollflntlon. si'fcir>'lnir tho nccrvuntj* to N' con!«olldated. .''uch notice munt N* In the form prencrlb^d In th«» or29<\. Repairs of Storage Battery AcfTssoRtrs Charpe to this accotmt the cost of repairing tanks, battery room floor, • .-ulating apparatus, boosters, and compensators. TV. DISTRIBUTION EXPENSES. E531. El.r.«TRI< DiSTRIRl-riON SUPERIKTEVriEV- r * ..i.i;- i" this account the salaries and personal expei.-.- .m Mipcnii- tendrnts and clerks, and also that portion of the salaries of the enginecr- itig staff of the company which is assignable to distribution. K532a. ELECTRir DisTRiBtmoN Maps anp Reportloned between this account and ac- count No. E.522a, "Transmission Pole and Fixture Repalr.s". Note B. — The cost of replacement of towers and other structures maintained primarily for .supporting the overhead eUctric construction shall, when the Indi- vidual costs of the sam<^ equal or exceed $100. be treated through the appropriate capital accounts. When the Individual cost Is less than $100, the replacem^^nt may be charged directly to this account. E523b. Distribution Underground Conduit Repairs. Charge to this account the cost of maintaining subways and under- ground conduits, including repairs of the tube, of manholes, of paving over such subways and of all ducts and conduits, but not any repairs of conductors or of the insulation thereof. Note. — Th»^ cost of maintaining Onchiding patrolling and Inspecting) under- ground conduits and .subways which carry both transmission and distribution con- ductors should be apportion" d between this account and account No. E523a, "Transmission T'ndfrground Conduit Repairs". E534a. Overhead Distribution System Repairs. Charge to this account the cost of patrolling, testing, and repairing the overhead conductors in the distribution system. E534I.. Edison Tihe Svste.m Repairs. Charge to this account the cost of inspecting, testing, and repairing tin- Edison tube system, including junction boxes, tubing anr TkANSKORiijjts. Charge this account the cost of labor and material consumed in main- tainiPK' transfornurs, inclu'lin^' renewing oil. rc-paintinK. rc-wmdiny, re- moval and replacing; also repairs of such switches and cut-outs as are the property of the corporation in consumers' premises. K536a. ICt^tTiuc Metes Opekatiun. Charge to this account the salaries and expenses of .superintendents and clerks in the meter bureau, and also that portion of the salaries of the engineering staff of the corporation assignable to this account; also the cost of light, heat, ice, water, and other supplies and expenses in con- nection with the meter-testing bureau; and the cost of testing meters on consumers* premises or in meter shops. E536b. Rlev.tiuc Metkh Rei-airs. < harge to this account the cost of repairing meters in the distribution rvici- including new parts, new jewels, clt-aninK. and painting. V rril.IZATlON KXPl-VSKS 541a. CoMMERciAi. Arc Labor. Charge to this account the cost of labor employed in trimming and in- specting arc lamps on private consumers' premises and in municipal buildings. 541h. CoiiMERtiAL Arc Supplies. Charge to this account the cost of all supplies (such as carbons, globes, rtc.) for arc lamps on private consumers' premises and in municipal buildings. 542 CoMMKRriAi. .^R^ Repairs Charge to this account the cost of keeping in repair private consumers' arc lamps and those in municipal buildings ; including such matters as setting .ind removing lamps, repairing parts, changinw f<>r repairs and adjustment, and testing during adjustment and after repairs. 543a. Commercial Incanhesitnt Instaixation. Charge to this account the cost of the first installation of incandescent lamps on consumers' premises (including cartage and delivery expenses) unless consumer is charged for the first installation, or unless it is proper to charge such first installation to capital. (See account No. E173. page 16.) .543b CoMMER. lAi. Tn. ANnrsrENT Revewai.s. Charge to this account the cost of renewing incandescent lamps on consumers' premises (including cartage and delivery expense) and cost of photonieterirg incandescent lamps. Credit to this account any rebate received for the return of stubs, or allowances relating thereto. 544a. lNSJT.<-riox or CoNsrMRns' Prfmjse? Charge to this account the cost of inspection of cons»imers' premises, including such matters as the charge for municipal certificates, charge for Roard of Fire Underwriters' inspection certificates, and that portion of the salaries and expenses of the engineering staff or of other departments than the distribution department engaged in technical work properly assignable to this account. 544b. RePATKS of CoNSI'MEFS' I.VSTAI.I-ATIONf Charge to this account the cost of all labor and material furnished to • nsumers for inside work without special charge, including such matters as Uniform Accounts — Electrical Coupurations 43 attention to complaints or to improving tlie character of service, replacing or repairing wiring fixtures or electric appliances, moving appliances from place to place in houses and re-connecting the same, etc. 545a. Municipal STRE£r Arc Labor. Charge to this account the cost of labor employed in trimming and m- specting the arc lamps of the municipal street lighting system. 545b. Municipal Street Arc Supplies. Charge to this account the cost of carbons, globes, etc., for the arc lamps of the municipal street lighting system. 546. Municipal Street Arc Repairs. Charge to this account the cost of changing location of lamp posts, chang- ing lamps for repairs and adjustments, renewals, repairs of mast arms, hangers, poles, ropes, etc., and painting poles ; also that portion of the arc lamp shop expense assignable thereto. 547a. Municipal Street Incandescent Installation. Charge to this account the cost of the first installation of incandescent lamps in the municipal street lighting system, unless it is paid by the municipal corporation, or the lamps are of such character that it is proper to charge to capital. (See account No. E173, "Glower Lamps," page 16.) 547b. Municipal Street Incandescent Renewals. Charge to this account the cost of renewing incandescent lamps in the municipal street lighting system. 548. Municipal Street Incandescent Repairs. Charge to this account the cost of repairing municipal incandescent street lamps and fixtures. Note. — This does not Include items chargeable to maintenance of poles and their flxture.s, or of subways, or conductors. VI. COMMERCIAL EXPENSES. ESSl. Commercial Administration— Electric. Charge to this account the matters prescribed under the following heads a. Commercial Departttwnt htdexincr- This covers the cost of indexing meters, including indexers' lamps. h. Commercial Department Cotlectinij : This covers the expense of the col- lection bureau, including collectors' salaries or commissions, badges, car fares, and delivering bills. c. Commercial Department Contracts: This covers such part of the co^t of the contract department as is not assignable to the Promotion Office, in- cluding attention to bill questions. d. Commercial Department Accounting: This covers the cost of keeping the accounts of consumers, being a proportion of the salaries and expenses of general officer and assistants in charge of the commercial department, and salaries of bookkeepers and all clerks in the accounting department having to do with consumers' accounts e. Commercial Department Miscellaueous: This covers all expenses in- curred in selling electric power and products, in determining the amount of such sales, in making collections, and in keeping account of such sales 44 PtuLic Slkvice Commission — First Distejct und collections as are not includible in the accounts of the indexing, account- ing, collection, and contract divisions, or in tlie following accounts for pro- motion expenses. ES52. Promotion OrncK Expbnse— Eixcnuc. Charge to this account the matters prescribed under the following heads: a Promotion Afanapfmfnt : This covers the cost of administration of the department maintained for the promotion or development of electric con- sumption, mcludint; that portion of the salaries and expenses of manage- ment and clerks in aj^cncy and contract departments assignable to new business. b Demonstrations This covers the cost of labor and expenses incurred in demonstrating the use of electric lamps and appliances for the purpose of obtaining new business. c Other Promotion Office Expense: This covers the office expenses of the promotion or new business department. ESSi. AdVKRTISING— El-BTRIC. tliarge to this account the matters prescribed under the following heads: a. Adxertising Salaries and Expenses: This covers the salaries and per- sonal expenses of the advertising mariager and clerks. b. Advertising Sundries: This covers the cost of commercial advertising sundries, including booklets, dodgers, newspaper advertisements, posters, bulletins, and all related items. E554. Canvassing and Soi-icrriNC — Eutcnuc (.'harge to this account all expenses incurred in soliciting new business, including wages, commissions, and per.sonal expenses of canvassers, cost of preparing estimates, engineering advice on wiring, etc "' >'i'--- < — «- r< in connection therewith. E5S5. Promotion Wihing and Devkj < "harge to this account the matters prescribed under the following heads : .1. Promotion Wiring : This covers the cost t)f wiring in consumers' prem- ^ furnished without special charge in order to induce new business. K. Promotion Si;7ns and Devices: This covers the cost of electric signs and oUier devices (including delivery and connection charges, .ind expenses in cnnnection therewith > supplied to cf»nsumers without special charge in order • develop new business. VII GENERAL AND MISCELLANEOUS EXPENSES FAW Sai.ahiis and Expenses or Generai. Ofhcers ' '• ■• • '''^ ■■•ount the salaries and traveling and incidental < xi-^i'^"' 'he board, president, vice-president, treasurer, .secretary, auditor, general manager, assistant general manager, ri enKinccT. Kenrral superintcndenr, purchasing agent, and all other officers ' --v'e jurisdiction extends to the entire system and who«e services can not - .•^f.-ictorily allocated to the several departments E&W Salaried and Exitnses of General Offue Clerks iliarge to this account the salaries and traveling and incidental expense* f general office auditors, bookkeepers, cashiers, paymasters, stenographers. Uniform Accounts — Elkctrical Corporations 45 clerks ctnpUiycd in counting cash, and all other clerks employed in the general office. Note. — Cost of labor of clerks In the commercial department shall be charged to account No. E551, "Commercial Administration — Electric". (See page 43.) K8.35. tiE.NEH.'VL Okkile Sui'i-i.iiis .vNu Expenses. Charge to this account the cost of office supplies, repairs of office furniture, and renewals of such furniture as has not been capitalized; wages of janitors, porters, and messengers; rent of rooms in office build- ings, repairs of such rented rooms, and all other miscellaneous expenses of general offices. Office expenses of departmental officers must be charged to the proper departmental accounts. Note. — Rents cliarged to this account will be reciulred to be reported separately. E836. General Law Expenses. Charge to this account all law expenses except those incurred in the defense and settlement of damage claims. This includes salaries and ex- penses of all counsel, solicitors, and attorneys, their clerks and attendants, and expenses oi their offices; cost of law books, printing briefs, legal forms, testimony, reports, etc.; fees and retainers for services of attor- neys not regular employees; court costs and payments of special, notarial, and witness fees not provided for elsewhere ; expenses connected with taking depositions, and all law and court expenses not provided for elsewhere. Note. — The compensation of the general solicitor or counsel or other .-ittorneys engaged partly In the defense or settlement of d.xmage suits and jiartly In otiier legal work, should be properly apportioned between this account and account No. ES47b, "Law Expenses Connected with Damages". F.S37. Miscellaneous General Expenses. Charge to this account the cost of telephone service, telegrams, and other miscellaneous expenses (including all expense specially incurred in connection with the utilization and sale of byproducts, such as battery and other chemical waste, etc.) connected with the general management not otherwise provided for. E838. Insurance. Charge to this account premiums paid to insurance companies for fire, fidelity, boiler, casualty, burglar, and all other insurance; also amounts set aside as an insurance reserve. Note. — In their reports to the Pulillc Service Commission corporations will be required to report the charges made to this account for the various kinds of in- surance, and for self-insurunce. E839. Relief DEPARTMtNT and Pensions. Charge to this account (a) all salaries and expenses incurred in con- nection with conducting a relief department; also contributions made to such department. Charge also (b) all pensions paid to retired employees, and expenses in connection therewith. Ii840. Electrio EraniHise Requirements. Charge to this account the cost of all energy and materials and sup- plies furnished to municipal corporations in compliance with franchise requirements and for which no payment is received by the corporation; also of all direct expense, such as paving and other like matters, incurred in compliance with such requirements and for which no reimbursement 46 Public Service Commission — First District is received by the corporation. Amounts charged to this account for which there is no direct money outlay shall be credited to the below pro* vided account, No. E853, "Duplicate Electric Charges — Cr." (See page 4«.) K842. (iENERAt. .A MOBTiZATioN Electric. Charge to this account month by month the amount estimated to be necessary to cover such wear and tear and obsolesence and inadequacy as have accrued during the month in the tangible electric capital of the corporation, such portion of the life of intangible fixed capital as has ex- pired or been consumed during the month, and the amount estimated to be necessary to provide a reserve to cover the cost of property destroyed by extraordinary casualties; less the amounts charged for that month to the various repair accounts in Electric Operating Expenses. The amount charged (or credited) to this account shall be concurrently credited (or ihar>^«(!) \" tin- risirvi- account N<' .^74. ".\ccrufora- lion ."^uch rul<- may Ix* derived from a consideration of tli< ; ion's history find exinrlencc durinK the iir«-c«Hlln»f n\<- ymrs. and tlic ac> ru:il may '>«* on the t.:ifilfi of ktlowntt-houni sold. Amortization of Intanirlblp cnpltal shall llk<>wlB« Ix^ tiajKd on nil'-. Whatover may b«» Its basis, such rules and a sworn statement of the fnct« and expert opinions and estimates uj>on which they an- based shall he flied with thi- Public S<•^^•lp«« Commission on or before J.iniiar>* !• I!"^'?; each .•\men«-R.") the oriKlnal money cost of mich caplt-tl, less oalvase. If any. shall be chanr^ to the re*' adjiistlnir entr>' b4lnir m.ade In the proper account under "Corixirate .Surplus or Dencll". WHien- capital Is stibstanfl.ally cmtlnuous and c.in not Iw. s:iHsra(-forlly lndlvMu.Tll?.«d. It nhnll |w kept In ftn.Ment openitlnir con- dition throtirh repair, and the renewals nnd replac ments of parts thereof shall t>« considered repnirs In the case of Inilldliirs. towers. bHdir«>s. tr>-st1es. and other separate stnirfures capable of belnr re.idlly lndlv|du.illic(Hl. chanfes to this ac- coi/ht must be mitnclent to provide (|n respect of stich capital and except as pro- vided In account No KIOA. "Fixed r-npitni. TVcemtx^r 31. 190JI.") In the ncrount "Accrtied Amortisation of Oapltal" by the time such stnicturea im out of serv1c<> a reserve equal to the oilslnal money cost then-of. lens )ait\-air<>, to which account siich orlff1n.ll cost, lenn salvnire. shall be charged. F.845. Fjjtrmic ExreNsr.** TRAN»rrj»i«rr>— Cit Credit to this account the proportion of operating expenses fincluding dcprcri.it'on and other amortisation a« well as repairs") charecahle to other coordinate departments (such as gas or street railroad) within the same corporation, defrayed in the first instance by the electric depart- ment. Not* — TVi not erMIt to this aecotmt anv allowance In the nature of rent or return upon the cost or value of property. E84'S TOTKT OPCTATTKC EXPEKSE— Cr. When any plant or equipment is maintained or operated by the ac- counting corporation for the joint benefit of itself and others under an Uniform Accounts — Electrical Corporations 47 arrangement tor apportioning (on the basis of the relative amounts of benefit to the several participants) the operating expenses, the portion of such expenses chargeable to others under the arrangement shall be credited to this account. The portion so credited must not include any allowance for profit or return upon the value of such property. Note A. — The foregoing should be read In connection with the definition of revenue account No. 425, "Joint Electric Rent Revenue". (See page 33.) Note B. — In the case of the production of power part of which Is transferred to another. If the arrangement under which such production occurs dd for the portion supplied is to be credited to the appropriate revenue account covering the sale of power. (See accounts Nos. 404, 407, 409, 410, and 411, page 32.) E847a. Accidents and D.\mages. Charge to this account all expenses (other than law expenses provided for in the succeeding account) on account of persons killed or injured and property damaged in connection with the operation of the plant, as enumerated under the following heads: a. Claim Department Expense : This head includes salaries and expenses of claim agents, investigators, adjusters, and others engaged in the in- vestigation of accidents and adjustment of claims. b. Medical Expenses: This head includes salaries, fees, and expenses of surgeons and doctors ; nursing, hospital attendance, medical and surgical supplies; fees and expenses of coroners and undertakers; and contribu- tions to hospitals. c. Injuries to Employees: This head includes amounts paid in settlement of claims of employees for injuries arising in the course of their employ- ment; also wages paid to disabled employees while oflF duty. d. Other Personal Injuries and Property Damage : This head includes amounts paid in settlement of claims of persons other than employees for personal injuries sustained in connection with the operation of the plant; also amounts paid in settlement of claims for damage to property not owned by the accounting corporation. e. Other Accident Expenses. Note A. — In their annual reports to the Public Service Commission corporations will be rofiulred to state separately Iho charges to this account under the head, (c). "Injuries to Employees". Note B. — If It Is desired that the charge to operating expenses on accoiint of Injuries and damages shall be upon some arbltrar>- ba.sls. the amount so chargred shall be credited to account No. 381, "Casualties and Insurance Reserve," and the actual disbursements above enumerated shall be charged against such reserve account. E847b. Law Expenses Connected with DAM.\r.ES. ("harge to this account all law expenses in connection with the defense or settlement of damage claims, including — a. Salaries and Expenses of Attorneys: .\ proper proportion of the salary and expenses of the general solicitor or counsel, and salaries, fees, and expenses of attorneys engaged in this work. b. Court Costs and Expenses: Fees of court stenographers, expenses con- nected with taking depositions, and other court expenses. c. Lazu Printing: Cost of law books, and cost of printing briefs, court records, and similar papers. 4S Pt'BLic Service Commission — First District Nom A — If 11 !• driilr*' biuUa, tha utnouikt Ml chaniv1. "CoaualUai and Insurance K<»c<-)»iiit. Note r< — Th« compcnaatlon of ih* crmTal aollcltor or couna«l and other attor- n<'ra ^nsaicd portly In tlip defrnao or aetilemvnt of damajT^ aulta und |uu-tly In uthfT I'cnl work ahould Im- i>rop<'rly apportlonr^ bi-twcfm thli account and account So. B836, "O* n«Tal I>aw Kx|>*niM«". l\AiS. (iisEJiAi. Stationeky and Printing. Oiar^c to this account all expenses for stationery and printing, stationery -upplic*. and |x>staKr. except as hereinafter pruviiled: The cost of printing briefs and other IcRal papers shall be charged to account N'o. I'1836. "General I-aw Kxpcnscs." or No. VJ8A7h. "I-aw Ex- penses Connected with Damages," in accordance with the purpose of the printing. The cost of printing signs, posters, and other advertising matter shall Ik- charircd tu accoutit N'o. K553, "Advertising -Electric." The cost of such mechanical calculators, typewriters, duplicating ma- chines, and other oflTicc appliances as are not properly capitalized, shall, if for use in general offices, be charged to account No. E835, "General Office Stipplies and Kxpcnscs;" or if for the use of dcpartmrnt.il ofTices. to the proper departmental accounts. ES50. Stork Expenses. Charge to this account all salaries and expenses in connection with v'orerooms. including cost of sendinp material and supplies fr'">m general torerooms to branch storerooms, and the collection of scrap material. E8S1. Stabu. Expenses. Charge to this account the cost of feed. keep, and shoeing of horses, ".ages of stahlemen, hostlers, veterinary expenses, and nil other expenses f stabling horses; also the cost of repairing harness and vehicles. N'trm — The onmt of horve* purrhnaed to rcplnco othem nhoiild ho ehanpvl to account No. Ei;2. "Oonoral Equlpnienl". EK52. UNniSTRIBVTT.I> .^P.tfSTMEKTS — B.M..\N" hnvp h^en nw^d f- • nf w«»tl a* !• l-^rtlon of th<' »hortnfr<>« "r <■ «h1 by the \ r riv-dltod to aooount No F -if^un Con- E853 DuFLicATE ELEmiir Charges— Ol < rrdi' tf^ tbjs account all charges made to any accounts in electric perating expenses in respect of any electric power or other product of '•-ctnc operatirn* nf the mrporati.'n cnn«timed therein. 17. Expenses of Outside Operations. Tbr detailed expense accounts i-«r other than electric operations will be elsewhere provided for. Uniform Accounts — Electrical Corpowations 49 18. Tax accounts. — An account shall be kept of the taxes chargeable against each particular class of operations, and one for those chargeable against non-operating revenues. Each tax account shall be appropriately en- titled (as <-. (/., "Taxes Assignable to Electric Operations," "Taxes .\ssignable to Non-operating Revenues," etc.), and shall be so kept as to show separately the following : State Franchise Tax on Capital Stock, State Iranchise Tax on Gross Earnings, Special Franchise Tax, Taxes on Laud (exclusive of improvements). Taxes on ImprovetHents on Lands, Taxes on Personal Property, Other Taxes (showing in detail). To each tax account there shall be charged monthly the amount of taxes accruing during the month, and such amount shall be concurrently credited to the account "Taxes Accrued" (or to the account "Prepaid Taxes," if such tax is prepaid). The amount of taxes accruing during any month shall, where the levy is unknown, be estimated as nearly as may be, and when the levy is ascertained the matter shall be adjusted during the remainder of the tax year. For example, if at the beginning of a tax year the taxes on a particular class of property are estimated to be $600 for the year, the monthly charge on account of such tax should be $50 until the amount ot the le\7 becomes known. If during, say the fifth month, it is found that the levy for the year is $640. there will already have been charged up f^ur months at $50 per month, leaving $440 to be charged during the remainder of the year, or $55 for the fifth month and each month thereafter during the remainder of the year. Such taxes as pertair to two or more classes of operations or to non- operating revenues should be apportioned with regard to such operations and non-operating revenues upon an equitable basis, which basis will be required to be reported in the annual report of the corporation to the Public Service Commission. 19. Uncollectible Bills. — For uncollectible electric bills the following account is provided : E870. Un COLLECT I m.E Electric Bills. VVTien, after a reasonably diligent effort to colkct. any account stated for electric energy sold has proved impracticable of collection, it shall be charged to this account and credited to the account reccivalile in which theretofore charged. 20. Definitions of Non-operating Revenue accounts.— In the following definitions of accounts the Utttrs and miinl)ers prefixed to the titles are in- serted solely for convenience of reference and are no part of the titles or of the definitions : E901a. Rent Accrued from Lease of Electric Plant. Credit to this account monthly as they accrue all revenues flowing to the corporation from its interests in electric plant or equipment held by others under some form of lease whereby it surrenders possession of such property. This account contemplates that the taxes on property so held are payable by the tenant in possession and charged by him to the appropriate tax account 50 Public Sekvice Commission — First District 1 1 uiulir tljc contract ot least such taxes arc payable by the lessor or its assi({ncr, such taxes shall l>c charged to this revenue account and not to any of the lessor's tax accounts, nor to any of its expense accounts. E901d. MiscEU-ANEOus Rknt Rexxnues. Credit to this account monthly as they accrue all miscellaneous rent rev- enues tlowing to the corporation as a return up"n leased property other than electric plant and equipment. Such revenues shall be classified as follows: Leasehold Kex'enues : That is to say, all revenues flowmR to the corpora- tion from its interests in property held l)y others under any Ica^e the entire term of which is K'^'ater than one year. This contemplates that the taxes on property so held are payable by the tenant in possession and charged by him to the appropriate tax account. If under the contract of lease such taxes arc payable by the lessor or its assignee, such taxes shall be charged to this revenue account am! not to any of the lessor's tax accounts, nor to any of its expense accounts. Other Rent Kn'enMes: That is to say, all revenues flowing to the corpora- tion from its interests in property held by others under any lease or contract for a term not to exceed one year from the beginning of the term, or held at will or upon sufferance. This account contemplates that tiic tares on prop- erty of this character shall be paid by the landlord and charged to the ap- propriate tax account. If under the contract covering the holding for terms of one year or less, or at will, the taxes are to be paid by the tenant, the amount of such taxes shall be credited month by month to this account as they accrue, and shall correspondingly be charged to the tax account cover- ing taxes on property of this character. Entries in this account must be made in such wise as to show separately the classes above indicated, which will be required to br '»nt,.,t c,-ri-,rTi, ly j^ the annual reports to the Public Service Commission. E902. Interest Re\'enuf.s. Credit to this account monthly as it accrues all-- Interest from Bound Investments : That is to say. all interest accruing to tlie corpc charged all matters provided for under the following sub-accounts : a. Rent Expense: This sub-account includes all matters provided for un- der the following two heads : Leasehold Expense : That is to say, all expense arising in connection with the procuring of revenues from leaseholds having terms greater than one year, including the cost of negotiating contracts, advertising for tenants, fees paid conveyancers, collector's commissions, cost of enforcing payment of rent, cost of ousting tenants, etc., and all other expense arising in connection with such leaseholds. This applies only to leases conveying the property out of the possession of the corporation, and it includes the expense accruing while the property is idle and awaiting an occupant. This head includes cost of mainte- nance of the property when such cost is borne by the corporation. Such maintenance includes depreciation as well as reparable wear and tear. It does not include taxes. Other Rent Expense: This head is analogous to the preceding head "Leasehold Expense," and differs from that only in that this provides for ex- pense in connection with property let for a term of one year or less. b. Interest Expense: This sub-account includes all expense arising in connection with procuring interest upon investments, such as expense of col- lection, expense of investigating delay in payment, expense of enforcing pay- ment, and the like. It does not include taxes on such investments. c. Dividend E.xpense: This sub-account includes all exjiense arising in connection with the collection of dividends on stocks of other corporations; also all expense incurred in the investigation of the affairs of the corporations whose stocks are held, whether for the purpose of detecting mismanagement or for the purpose of inducing the declaration of dividends, and all expense connected with enforcing payment of dividends when declared. It does not include taxes on such investments. d. Others' Operations Expense: This sub-account includes the cost of negotiating contracts whereunder the corporation is to participate in profits ^2 I'lm-ic Service Commission — First District rcsuUinK fruiii the optrations of others; also all expense of collecting the cor- poration's pr<>[Hirtion of such profits, and all cx{KOse connected with procur- inK tlic nv'iliru.ition <»r the liissolution of any such contract. e. Mis<^»XLA.Nr.ous Nos-oitkatinc Exw-xsk : This sub-account includes ;ill non-operating expense (as hereinbefore defined) which is not provided fi>r in the forcKoing sut>-accounts. /. NoN-ojT-RATiNc Taocks : This sub-account includes all taxes accruing upon non-operating property and all assii?nable to non-operating revenues. p. I'scni.t-ECTmi-f N'oN-oprRATiNc Rkvkm'ks : When any nrm -operating revennes are judiird by the corjM-iration to be uncollect ible. the amount thereof shall he credited to the account in which theretofore charged, and charged to the account "Non-oprratinp Krvcnuc Deductions" under the head of "Un- collectible N'nn-operating Revenues." Note. — In anniinl nivirtii of corporatlonn to tho Ptibllc StTxioe Comml««lon thla iiocount will tx- riHiulrtHl to be fully analysed. 22. Income Deductions. — The sum total of the credit balances in the rcvrnuc- accounts i'>r any particular opi-ration at the close of a fiscal period gives the Kri'S.s rt\inuc from that operation fi>r that period. This gr<>»s rev- enue diminished Ity the operating expenses, the taxes, and the unollcctibic bills assignable to such operation for the period, gives the income from that opera- tion for the period. Similarly for the non-operating revenues, the non-operat- ing expenses, and the non-operating taxes. The aggregate of the incomes from the several operations and the non- operating income is the gross income applicable to corporate and leased prop- erties. .^s has before been said, the gros* income is. in the usual case, subject to various compulsory dedtictions. and these are hereinafter called Income Deductions 23. Definitions of Income Deductions account*.— In the following defi- nitions the letters am! numbers pretixcd t«> the titles of the several accounts are inserted solely for convenience of rcfernce and are no part of the titles • •r ..f the tlefiiiilions : 921. Interest DrnucrioNS. ■imt monthly (or as otherwise below directed) all mat- ' in the property of the corporation or any part of it. Interest .Ucrued on Otk*r Vnfunded Debt. This head includes all inter- f-st accruing on .ill iinfundcd debt of the corj>oration except receiver's certi- ficates. fiifcresl Accrued om Debenture Stocks This head includes all interest ac- n« on the outstanding debenture stfx-ks of the corporation. i-.ntnes in the account "Interest Deductions" must be made \n such wise as to show separately the classes above indicated, which will be required to be stated separately in the annual reports to the Public Service Gammission. Uniform Accounts — Electrical Lori'orations 53 922a. Rknt for Lease of Other Electric Plant. Charge to this account monthly all amounts accrued against the account- ing corporation for rent of electric plant and equipment which it holds under some form of lease from another company or corporation and of which it has the exclusive possession. Taxes accrued on such plant and equipment shall not be charged to this account but to the appropriate Taxes account. If such taxes are (under the contract of lease) payable by the lessor or reversioner, they shall be credited to this account and charged to the appropriate Taxes account. Such taxes, when paid by the lessor or reversioner, shall be charged to its rent revenue account and not to its Taxes account, to the end that taxes upon such plant and equipment shall be reported by the corpo- ration in possession. 922. Other Rent Deductions. Charge to his account the matters provided for in the following sub- accounts : /. Joint Facility Rents: Where any plant or equipment is maintained or operated by another corporation for the joint benefit of the accounting cor- poration and others under a joint arrangement for sharing the expense (on the basis of the relative amounts of benefit to the several participants), if such joint arrangement provides for including in the charge against the ac- counting corporation any pure rent, profit, or return upon such plant or equipment over and above depreciation and other expense of maintenance and operation, such pure rent, or profit, or return upon propertj* shall be charged to this sub-account. Note. — This should be n-ad In connection with revenue account No. 425, "Joint Electric Rent Revenue". (See page 33.) g. Miscellaneous Rent Deductions : This sub-account includes all mis- cellaneous rents payable not elsewhere provided for. Note A. — Rents for furnished offices (and for office rooms In office bulMlnRS h<'atf>d and lighted by the landlord) should not be charged to thl.s account, but to the approprlnte expense account. Note B. — Entries In this account must be made In such wise as to permit an analysis In the annual report of the corporation In accordance with the suh- accountfl above defined. 923. Sinking Fund Accruals. Charge to this account month by month all accruals required to be made to sinking funds in accordance with the provisions of mortgages or other contracts requiring the establishment of sinking funds. All accruals to sink- ing or other funds created voluntarily by the corporation and not in pursu- ance of the provisions of any mortgage or other contract or of the require- ments of law shall be excluded herefrom. 924. Guaranties of Periodic Payments. Charge to this account all unsecured accruals of obligations arising under contracts whereby the corporation has cuaranteed the annual nr more fre- quent periodic payment of money or performance of other obligation on the part of another corporation or person, and because of the default of such other corporation or person the liability of the present corprpration has he- come actual. This account does not include such matters as guaranties of payment of principal of funded debt and other similar things relating to a series of years, nor does it include any guaranties for which the corporation M PuiLib SkilVit^ Cbi!ii!5Si6k— i^lR5*f IJi^TRia has pri.tcctcd 'MfM thhloifl bl^lnij atiiplf iS^tbHti^. if iri?Uflicicnt security Mi fscrti WkcH !fl fcibctt of SUfch ahnual hi- hiorc frtqttciit pavmchlil. Ae aJltr^iirrrf ^ohit^h IhcfWf ihatl btl thirg^d tH this ictobiit. 925. Lt)s"8 ON Ohkhations of Othees, .\ httiivfr in accordance with t)ic terms of krty contract the corporatldn it M.iiiul lu contribute toward rfimbnrsenn-nt oi the losses rcsttlttnii; from the upcrHtions of others, all hahditirs acirainR to the corpnhation fronl stich M.iiirr sh.iU l>c charRcd to this account. viiiri,!- to this acc'oiint month lly nioiim all c.>ntr3ct' . ' nn from annual or other more frequent periodic matters .. m any ui the forigoini; acfcHtlHti. ThiS htCottrtt IhcluHes i :... .r,,m intomc Und hot ady liabilitick iristnR in cxchanRb for frtx>ds or other tilings |)urcha$ed 927. AuoRTiZATioN OK LXN*bEn CaptTah ' )iarke to this ^cfodtlt at the tlMe of 9tli- fiscal t)eHKd !«ubH pnrtrdh df the original mohoy fns't (e-ltihiated if not kno\»n) of MhdH cApital il \k decessaht- to cover thJ- pfofxtt^ioti of tKe life thereof Expired dtirinjf isubh period. NoTK A— Tho nmotrnta etiancHl td thi» aecAunt uTmll t>o bonenn+ntlN et>dlt*iiJ nnr) (A. «liiii or Doflctt" nocoiinL ^m .^MHuTt^XtlhN OF brfrt nU^K(=H U-h tx\f^'^t tharRc to thi5 accodnt at or bef.)re the close of arty fistal prrli..' tl.c nr. .- priniofi f.f thV tttiahiofiitert dl^t-Htim tthd HcRt etfrt'tisc 6t\ ry VHt which is applicable to the period. Tliis proportion sh.ln w tc- cordinc to a rule, the uniform Appliratioti of whic^i Hurint: tlu ir.urv.il be- tween the issue and the nwturily qi any debt will completely amortiie or wipe out the discount at which such debt was issued and the dt-bt ejtpen^e ronnertcd therewith Such amortjratinn may at the .»piion of »br cor|>oration l>c earlier eflfccted by charging all or. any p«>rtlon of such discount and debt expense to account No 9.W, "(Mlier Deducti^His from Surplus." immediately iit'on i<.«.»u- of the debt or thereafter 'i29 Amurtuatiok of Prkmium on Debt— Ca » iii.i; i ..li- account at ■>r after the close of atiy fiscal period the pro0Ur- tion of the premjum at which out»tanTHF.R .Apl'BOraiATIONS CharKe to this account all optional appropriations made by the corpora- tion ami not elsewhere provided for. Not*. — A oompletr analynla of this account wltl bo r<>oraUon« to Uie Public &TVIC* Commlaslon. 938 Bad Dehts Written OhF. Charge to this account the amount by which debts are written off from the accounts of the corporation when they become stale and are placed in the "bad debt" class. Nora.— Such '*unooll«?ctlbl«' bllla" a^i huvo txjen provided for In the heretofore d< flned "Uncollectlbl*- Bills" nccountM must nut t><> Included In thin account 939. Other DEoutTirjNs from StRPLt;? CliarKc lo this account all deductions troni surplus because of erroneous accotmtinK in prior fiscal periods, and all other deductions from surplus not elsewhere provided for. NoT« — A complptf annlynln of thin account will he r«H]ulrt-d In nnnual rf-portu of rorpomllon<« to tht- Public S«r\le#« Commliwlon Uniform Accounts — Elfxtrical Corporations 57 LIST OF ACCOUNTS. SCHEDULE A: BALANCE SHEET OR INDICANT ACCOUNTS. Fixed Capital. I-AC.K. ElOO. Fixed Capital, December 31, 1908 9 El 10. Land Devoted to Electric Operations - 9 101. Organization 10 E102. Franchises (Electric) 10 E103. Patent-rlght.s (Electric) 11 Ein4. Other Intangible Electric Capital . 11 El 21. General Structures .;..__ ', 11 El 22. General Equipment 12 El."?!. Dams. Canal.s. and Pipe Lines 12 El 32. Power Plant Building 12 El 41a. Furnaces. Boilers, and Accessories ^ : 13 F:i41b. Steam Eng1ne.q „ ' 13 El 42. Turbines and Water-wheels : '. 13 El 43a. Gas Producers and Accessorlea 13 E143h. Gas En/rlnes : L: 13 B144a. Electric Generators _ __..._ L; 14 El 44b. Accessory Electric Power Equipment > 1.. .... 1 14 E14.T. Ml.scellanoous Power Plant Equipment 14 El 51. Sub-station Buildinifs _ _ : . ' 14 El 52. Sub-station Equipment 14 E161. Poles and Fixtures IS Elfi2. UnderKTound Conduits : 1.". EI<;3. Transmls.ilon System 1,' Rl«4. Distribution System 1.5 Rlfi5. r.,ine Transformers and Devices 16 Rl«<;. Electric Services IS RK7a. Electric Meters 16 E1«7h. Electric Meter Installation — 10 El 71. Municipal Stroet Llffhtlnff System (Electric) 1»; El 72. Commercial Arc Lamps _ _ 16 El 73. Glower I>amps - :.. 1« R174. Electric Motors and Heaters , .• 17 El 75. Electric Tools and Implements . 17 R17*>. Electric T>ahomtor>' Equipment 17 El 77. Other Tangible RNctrtc Gaplt.il 17 E2«1. EnirtneorinK and Superlnttridencv 17 E2S2. T.,aw Expendltuns Durinp Constrticflo'i 17 R2^3. Tn.f»ir1f>s Durlnif Gonstnictlon 17 R? Ol(i4. Other Tntnnslble Caplt.il in Other D«>parfmc«|vabl« — _____^_.^-__i._____^____— __ SO «. InttTMii and r>lvjtji-n«l« Receivable ^_-^_.^_______^_— *0 6. Other Chjrrrnt Aa».-iji SI lNrnrrifBNT« -:'<). InvrMtracnu 21 11. Coupon Sp«-clttl Di-i - - 21 12. rHvJd.-nd 8p.-clal I)cj«>&i;» :: :?. oth. r Sprdal IVpoirtui ________«______ :'2 BMi>AT|t«)QC 4<10Pt:KTA .1. Prepaid Taxe* 2 J -J. Pn iMijcl InBur :3. Prrpaid Rvnu 22 4 Oth«r Prepayront« Unpaid - || 264. IntcrrKt Accniod . . S| ^66. Divldcndd I>«^lnr. l S| 366. Bills PnyaM'> t If B^67a. C<>n«um« T»' T :irn: -___-__-_ If jSTb Other Acr.v. If 35«. Oth.T fnf>i- Sf Permanent 2« l'r<'mlums on Stoclu 2< r Pennancot Rraer^-. ^ 2? . • .ry J? rictual 2T i; ..1--1 2t • d Atnnrtlaatlon of Caplul .'7 i rUE«*d Prpmluro on D«l>t 2» ilt^gulrod R««<a« r>-< 2S Other Optional U«>a«rvca — — . .^ 21 BrocKa. Stockii -1 28 SOHKDm.K B. INCOMi; . OrKNATiNO Rarn^fqip. al Stnot Uuhtlng— Arc ^_- Jl I Street Mfflitlng — Jnoandcaoenl .. -.. ,-. 31 M<)nlcl|>«l Biilldlnci*- El.-clrtC ■ -- - 31 " ■• -' '• ' K''-ctrlc . . 32 32 32 ax St S2 UNit-OkM A'CtbuNT§"-^ELECTfti(:AL CORPORATlb: 4io. 111. II. 122. 123. M. [25. |26. 127. E^Ola. ASOlb. ESOlc. RROld. i:502a. ftS02b. rcsnsb. i*:^04. E505a. ^!!05b. AS"?. E.'.OSa. E508b. E50SC. ESnga. E5i>9b. E509C. E.TlOa. Ejlla. lilSllb. E5l2a. E9l2b. E513a. E51.1b. E514. R51.'. E.-.16. E521a. K522a. R523a. R32 4a. B524b. R32.^. R.-)26. K.i27. E.'.2.S. E529a. E.129b. E.i29c. E:>29(1. B.iSl. R.=>32a. R.-?.2h. Railroad Corporations Other Electrical Corporations Rent of Electric Meters . Rent of fclectrlc .\ppiiances -,-jt; ; rr-^= : Electric Mirchaudiso arid Jobbing Rieveniie Sale of Byproducts ......-- . Joint Electric Rent Revenue — _ Brtak-dowri Service . — --;-;-; Other Mlscellancoiis Electric Revemie _. Operatino Expenses. Station Superintendence and CarBu..l..l. Boiler Labor : Producer L.nbnr .. EnETlne Labor Electric Labor Fuel for Steam Fuel for Producer Gas ....•._......_ Water for Pteam Power nnd Gas _ Water for HvdrauMc P.>w-er Lubricants for Po\<'er ', V"' L Production Supplies Z...ZL .__ Station Expense _._ Repairs of Power Plant Biilldirtg^ Repairs of Furnaces Arid Bollersi Repairs of Boiler .Apparatus Repairs of Steam Acce.'^.sorles Repairs of Reciprocating Engines _ Repairs of Steam Turbines ...: ...._....„ Repairs of Otlier Steam Entdne EqttthHi^Ht Repairs of Dams, Canals, and Pipe Lines R'p.ajrs of Turl>|pes.nnd W'atpr-wh.eels Repairs o( Gas Producers artd Aecessorteh Repairs 05 Gas Engines ., 'J^... Repairs of E'^'ctrlc GcDeratorg. Repajrs oj Acces.sory EW-ctrlc .Equipment Repairs of Station Tools and Implements Repairs^ of Miscellaneous Staltlon Equlpmt^nt Steam from .Other Sources Power Grx-s from Other Sources Electric Energ>- from Other Soutced ri. TrnnsvtisaioH tCtpcAsts. Transmission Siibway Rent . . Transml.s.-<1on Pole and FItttIt-)' Rir^alHl Transmls.slon Underground Condillt WtiHlr^ Overhearl Tninsml.tslon Syst>m Repairs Underground Transmission Sy.-- T.Abof .'Storage Battery Supplle«i Storage Battery Renewal.^ Repairs of Storage Battery Acce.s.sorles IV. m^tHh^ition Frtfv.^r!, Electric Distribution Siipertntenrt*eM<*J^ Electric DI.=!tr|butlon Maps .-^nd RrJ^rds ElfCtrir Dlsflbutlnn Office Expanse lAOB. k:u3l. SvlUnjc and Itcmovlnji Mclvn luid Tnu)«rutnaers 41 K . ' !'-'"iiUon SuLfway K«nl 4X t. .Hon Pole nnd l-1x(ure Kepaini ^ — . 41 !•; .Hon Undtrff round Cundult R«'i»ttlr« — 41 Kj. *.i <>.. i.-ud iJIniiibutloii Synirin KvpAlni „ 41 fc;:.;'.a. Ktllf«>ri TuIm- S>atpIU-s 4S 546. Munlcliml Str.t I Arc Hei«iln« _ ._ _ . 43 64T« Mutilcipiil Slrt'l Ii^candtMC nt InHUilluUon - 43 647b. Munidital Stn-ot In&ndcMCcnt Renewals 4 3 548. Munlcl|>al Stret-t Incand^acent R^'paira 4< \'l. CommerfitU tCrpenifT -^ Hoiil. Conumrclnl A — Electric 44 Ki&l Adv. rtlnlntf- Kl-ctric - _ 44 K554. CanvBUKtng nnd SolicltlnK — Kloctrlc _,„ . 44 K665. Promotion WIrInK i»nd Uevlc»« .^ - 4 4 VII. General and MUte^llamnoms Krprn-- - K833. Salnriiii and t:xp«-n»»» of Oenoral Omc*n» - - 4 4 E834. Salarira and Kxtx-niwji of (i«>npral OfUcv Oloriui 4 4 K83r.. G«n€«ral omct- SupplliH and Kxp«>na«»« 4 5 KS.Te. r;« nonil iMvr ExiH* - _ - 45 K837 .MlHC«llBn.~«.u» t;.-noral Kxpi-IUK« .45 i:h.18 Inwuranw - 45 KS:i9 R«ll«f r»i-panm»>nt and Pi. r.I'.-til.- rr.inr?.I.m< U- .jtil r.iii. ;/ • 4S B«4:> 46 B845. 4« E84« I . 46 K847.'\. AoM.I. nl» itn.l l>.inmi{<4» - 47 E847b. I-AW Kxp«^niM»n Connpctr^ with I)amflnM>a . — ^_- — 4* KSJI. Stabl." Kxpi-nii«« — ~ — 41 KitS2. rndlatrth»itr<1 A<1ju«ttnmta — BalUnc- 4« K86S. Duplicate Eloclrlc Charcop»t*m\!\ Rrnt Accni'd from l>'aii«» of R1«ctrlC PUmt 4'» KSOId. Ml!«c<»llanoonii R«it Revenue* . — '0 *0J. Int. r.-«t Rovrnnos _ 50 »03. Plvld'-nd Rrvf n>:-> MIso. n:»noou8 Xon-oprratlng: Revetiii" ^ ■! Uniform Accounts — Electrical CoRroRATiONs 61 PAQE. NON-OPERATINO ReVENUB DEDUCTIONS. 910. Non-operating Revenue Deductions 61 a. Rent Expense 61 b. Interest Expense 61 c. Dividend Expense - : , 61 d. Others' Operations Expense 61 e. Miscellaneous Non-op«.>rating Expense 62 f. Non-operating Taxes ., 62 g. Uncollectible Non-operating Revenues :: 62 Income Deddctions. 921. Interest Deductions _ 52 92:;a. Rent for Lease of Other Electric Plant .._ _ 63 922f. Joint Facility Rmts _ _ 63 922g. Miscellaneous Rent Deductions 63 923. Sinking Fund Accruals - 53 924. Guaranties of Periodic Payments 53 925. Loss on Operations of Others . 54 926. Other Contractual Deductions from Income 54 927. Amortization of Landed Capital _ — 64 928. Amortization of Debt Discount and Expense ...._ 64 929. Amortization of Premium on Df^bt — Or. - — — 54 AppROPniATioN Accounts. 931a. Bad Debts Collected 65 931b. Other Additions to Surplus 55 932. Expenses Elsewhere Unprovided for , 56 933. Dividends on Outstanding Stocks 65 934. Amortization Elsewhere Unprovided for _-~ 66 935. .\pproprlations to Reserves .. 66 936. Oifts to Controlled Corporations __ '. 68 937. Other Appropriations _ 66 938. Bad Debts Written Off 66 939. Other Deductions from Surplus 56 62 FiRST MoDiFviNc Order At a Meeting' of the I'rBi.ic Skrvice Commission for the First District, duly held at its office, No. 154 Nassau St., Borough of Manhattan. City and Slate of New York, on tlie ISth day of December, 1908. FRKSKNT: William R. Wnxcox, Oiairman. William MiCaukoll, Kdward M. Bassett. \. Commissioners. MiLO R. Maltbii, John E. Eustis, In the Matter of I Case No '>77 A uniform system of accounts for Elbctuilwl t Order Modifying; (^>KPORATIoNS within the iiiri^dirtiftn of the t the Fin il ( )ri1.'r < ommission \u «>ring a uniform system of accounts to l)e kept by electrical corjKirations subject to the jurisdiction of tlie Commission, it is licreby i >ki>krkd: ( 1 ) That the uniform system of accoiuits prescribed for electrical corporations by order of December 8. 1908. be, and the same is hereby modified, in accordance with the schedule of operating expense accounts hereto appended, for the use of corporations that derive from electrical oi>erations. as defined in said order, annual revenues not in excess of $500,000.00. which corporations arc hereby designated Small Companies. (2) That all the provisions contained in the said order of De- cember 8. 1908. and all rules prescribed by that order for the keeping and recording of accounts shall apply to Small Companies as hereinbefore defined, excepting only that Small Companies are by virtue of this order authorized to rrduce the number of primarv accounts kept by them ( ^) That the terms of the order of Dpceml>cr 8. lOOR, relative to the subdivision of primary accounts, or to the keeping of temporary, experimental or divisional account*, shall apply to Small Companie<: that elect to use this condensed classification of operating expenses, provided, however, that any permanent subdivision of a primary Condensed Classif ration of Oi-erating Expenses 63 account sliall conform to the primary accounts or groups of such accounts prescribed in said order. (4) That Small Companies that elect to use the condensed classi- fication shall file with the Public Service Commission for the First District on or before January 1, 1909, notice of their election so to do. (5) This order shall take effect at once and shall continue in force until abrogated or modified by the Commission. (6) All companies that elect to use the condensed classification herein shall notify the Public Service Commission for the First District on or before January 1, 1909, whether the terms of this order are accepted and will be obeyed. COx\DENSED CLASSIFICATION OF OPERATlN(} EXPENSE ACCOUNTS I. Production Expkvses (E501) Power Plant Labor; to include— (a) Station Superintendence and Care (b) Boiler Labor (c) Producer Labor (d) Engine Labor (e) Electric Labor (E502) Eud for Power; to include— (a) Fuel for Steam (b) Fuel for Producer Gas (E50.3) Water for Power; to include — (a) Water for Steam Power and Gas (b) Water for Hydraulic Power (E504) Lubricants for Power (E505) Station Supplies and Expenses; to include — (a) Production Supplies (b) Station Expense (E507) Repairs of Power Plant Buildings (£1508) Repairs of Boilers and .\ccessories ; to include — (a) Repairs of Furnaces and Boilers (b) Repairs of Boiler Apparatus (c) Repairs of Steam Accessories (E509) Repairs of Steam Engines; to include — (a) Repairs of Reciprocating Engines (b) Repairs of Steam Ttirbines (c) Repairs of Other Steam Engine Equipment (E1510) Repairs of Hydraulic Structures and Equipment; to include- (a) Repairs of Dams, Canals and Pipe Lines (b) Repairs of Turbines and Water Wlieels (E5in Repairs of Gas Power Equipment; to include — (a) Repairs of Gas Producers and Accessories (h) Repairs of Gas Engines First Mouifving Order Repairs of Power Plant Electric Etjuipmcnt ; to include — (a) Repairs of Electric (Jcncralors (b) Repairs of Accessory Electric Equipment Miscellaneous Station Repairs; to include — (a) Repairs of Station Tools and Implements (b) Repairs of Miscellaneous Station Equipment Steam from Other Sources Power Gas from Other Sources Electric Encrjo' from Other Sources II. Transmission Ex»'K.s>t.s Maintenance of Transmission Lines ; to include — (E521a) Transmission Subway Rent (E522a) Transmission Pole and Fixture Repairs (E523a) Transmission Underground Conduit Repairs (E524a) Overhead Transmission System Repairs (E524b) Underground Transmission System Repairs Substation Labor Substation Supplies and Expenses Repairs of Substation Buildings Repairs of Substation Equipment ill. Ei.F.iTlilc Storahf. ExPf-NSfS I'.lcctric Storage ; to include — (a) Storage Battery Lal>or (b) Storage Battery Supplies (c) StoraK'c Battery Renewals ((\) R(i.:iirs of Storage Battery Accessories Distribution Expenses Electric Distribution Superintendence Electric Distribution Records and Office Expense; to include (a) Electric Distribution Maps and Records (h) Electric Distribution Office Expense Setting and Removing Meters and Transformers Distribution Subway Rent Distribtition Po|r and Fixture Repairs Distribution l^ndergronnd Conduit Repairs n...^.i...t.. ., '"iv^t-"' T-'"Mirs; to include - •.tinn System Repairs - -!rm Repair* (c> Other I'mlerground Distribution System Repair* Repairs of Electric Services Repairs of Transformers Electric Meter Expense ; to include — (a'^ Electric Meter Operation (b> Electric Meter Repairs Condensed Classification of OPEkAxiNt; Expense Accounts 65 V. Utilization Expenses (541) Commercial Arc Operation; to include — (a) Commercial Arc Labor (b) Commercial Arc Supplies (542) Commercial Arc Repairs (543) Commercial Incandescent Operation; to include — (a) Comnurcial Incandescent Installation (b) Commercial Incandescent Renewals (544) Consumers' Installation Expense; to include - (a) Inspection of Consumers' Premises (b) Repairs of Consumers' Installations (545) Municipal Street Arc Operation; to include — (a) Municipal Street Arc Labor (b) Municipal Street Arc Supplies (546) Municipal Street Arc Repairs (547) Municipal Street Incandescent Operation; to include- (a) Municipal Street Incandescent Installation (b) Municipal Street Incandescent Renewals (548) Municipal Street Incandescent Repairs VI. Commercial Expenses (E55n Commercial Administration — Electric (E552) Promotion Office Expense — Electric (E553) Advertising — Electric (E554) Canvassing and Soliciting — Electric (E555) Promotion Wiring and Devices VII. General and Miscellaneous Expenses (E833) Salaries and Expenses of General Officers (E834) Salaries and Expenses of General Office (Jerks (E835) General Office Supplies and Expenses (E836) General Law Expenses (K8,^7) Miscellaneous General Expenses (E&18) Insurance (E839) Relief Department and Pensions (E840) Electric Franchise Requirements (F842) General .\mortization — Electric (E845) Electric Expenses Transferred — Cr. (E846) Joint Operating Expense— Cr. (E847) Injuries and Damages; to include — (a) Accidents and Damages (b) I^w Expenses Connected with Damages (E848) General Stationery and Printing (E850) Store Expenses (E851) Stable Expenses (E852) Undistributed Adjustments— Balance (E853) Duplicate Electric Charges— Cr. • lO Second OnDtK Mooif^'in«; tijk Fjnal Ohue* At a Miciiiij; of ilic PiBLic Service Commission for the First District, iluly held ai ii5 otlku, No. 134 Xassan Street, Borough of Manhattan. City and State of New York, on the 24th day of lunc. 1910. rKKSr.NT: WlU.IAM R. Wu.ixux, Chdirttiati. William MiCarkoll. , _ KowAun M. Hassktt. ( Commusiourrs MiU) R. Maltbik, IiiIlN K. KfSTIS. In tlu- .Matter 1 ,, .. .. Case No .v/, , .^ ^ r 1' Second ( >rdcr A uniform system of ai counts for Klkitkral > _. ,., . , "^ ... , , , f Modifvnu?the loRfoRATioNS wuhni the lunsdictton of the t r- i/. i ^, . . Final ( )rder Commission. \n ( Vder having hcen made by the I'uhlir Sen-ice t oniinission for the I'irst District, December S. HXX. prescrihinp a uiiiforni system of accounts to he kept hy electrical corporations subject to the jurisdiction of the Commission, and an Order having been made December 18. 1908. modifying the <.)rdcr of Dei^mbcr S. 1^'<. it is hereby < )Ki)r.RKn. That the accounts entitled " Pransmission Subway Rent" and "Distribution Subway Rent" shall he classifieH as Income Deduc- tions instead of ( )peratinn Ivxpcnscs. Ordkred, That this Order shall take effect Jamnry 1. 1S>1 1 ORpF.RKn. That the Secretary ser\'e a certified copy of this Order ii[)on each electrical corfK^ration on or before June ,^0. 1910. Tiiiki) Modifying Ordkr fj7 At a Stated Meetintj of the TfULic SniiViLi-: Coil mission lor the First District, duly held at its office, No. 154 Nassau Street, in the Borough of Manhattan, City and State of New York, on the 23d day of June, 1911. PRESENT: VVllJ.IA.M McC.\RROLL, ^ Actiny CViuirmuw, Mu.o R, Maltbik, yCommissiuHers. John E. Eustis, J. SERG£AiNT CrAM, J In the Matter of Case No. 577 Third Order Mod- . .- ^ r . £ T- ifying Order of A uniform system of accounts for b.LECTRiCAL \. ^Z , „ .,.,..,.. .-if Uecember S, CoKroKATioNS within the jurisdiction ot the Commission. I 1908, as amend- ed. An order having been duly made by the Public Service Commis- sion for the First District on December 8, 1908. prescribing a uniform system of accounts to be kept by electrical corporations subject to the jurisdiction of the Commission, and orders having been duly made on December 8, 1908, and on June 24. 1910. modi- fying the said order of December 8, 1908, Ordered, That two additional primary accounts to be entitled "Joint Transmission Expense, Dr.," and "Joint Distribution Ex- |)ense. Dr.," be provided in the classification of operating expenses under the general divisions Transmission Expenses and Distribution Expenses respectively, the said additional accounts being defined as follows: (521a) Joint Transmission lixfiense, Dr. When any transmission wires or cables or any poles or conduit carryins the same are maintained by another person or company for the jf>int benefit of the accounting corporation and others under an arrangement for appor- tioning (upon the basis of the relative amounts of benefit to the several participants), the expense of maintenance and operation, the portiim of sucb expense to be met by the accounting corporation .shall be charged to this account. The portion so charged may include provision for depreciation of such structure or facilities as well as current outlay for repair, but must not include any allowance for profit or return upon such property. Note. — The allowance for profit should be charged to the sub-account "Joint Facility Rents" under (Xo. 922) "Other Rent Deduction^." Wliero no arrangement exists for the sharing of the expense of maintaining a joint ♦>8 lUiku Mii-viNt. ( )ki)i:k facilitj'. the entire puymcnt is charKcable to the sub-account "Transmission Subway Rent." or the sul>-account "Miscellaneous Rent Deductions" under "Other Rent Deductions," according lo the kind of facility. (5J1 b) Joint Distribution Expense. Dr. When any distribution structure or facilities an- maintained by another person or company for the joint benefit of the accounting corporation and others under an arranv;enient for apportioning (upon the basis of the relative amounts of benefit to the several participants) the expense of maintenance and operation, the portion of such expense to be met by the accounting cor- poration shall be charged to this account. The portion so charged may in- clude provision for depreciation of such structure or facilities as well as current outlay for repair, but must not include any allowance for profit or return upon such property. Note The allowance for profit should be charged to the sub-account ".lf)int Facility Rents" under (No. 922), "Other Rent Deductions." \Vhcr« no arrangement exists for the sharing of the expense of maintaining a joint facility, the entire payment is chargeable to the sub-acco»mt "Distribution Subway Rent" <>r the sul>-account "Miscellaneous Rent Deductions" under "Other Rent Deductions." according to the kind of facility. KiKTHER OROKHKn. that this order shall take efTect January 1. 1912. i'lKTiiKk ( )ki)I Ki:i>. that ihe .'Secretary .serve a rcrtitieil *.-ojjy of this onler u{X)n each electrical corporation on or hefore Iinie 2(>. ion. I MVKHwirV OK CM.l) ivk.r.l Br<.<. ^yracuse, N. V PXI. JAN. 21 1908