GIFT OF A 'N S. ' SOJ H GUT JAN 23 1914 Uniform Classification of Accounts WATER UTILITIES tHZ RESf.'RIBEU The Railroad Cominission of Wisconsin December, 1908 SIX()M> EDITION ' Madison, August, 191 Uniform Classification of Accounts WATER UTILITIES 1'RKSCRIBKI) The Railroad Commission of Wisconsin December, 1908 SECOND EDITION Madison, August, 191 1 Uniform Classification of Water Accounts PRESCRIBED BY THE RAILROAD COMMISSION OF WISCONSIN MADISON, April 8, 1909. To \Viscnnshi \Yaltr riililiis: This circular embraces the Uniform Classification oi' Accounts for AVater rtilities prescribed and issued by the Railroad Com- mission under date of December S, 1908, and the detailed text of instructions to accompany such classification, prepared under the following provisions of ch. 499 of the Laws of 1907, known as the Public Utilities Law: Uniform accounting by utilities ; other business separate. SECTION 1797m S. 1. Iwery public utility shall keep and render to the commission in the manner and form prescribed by the commission uniform accounts of all business transacted. Forms of book-keeping; prescription. SECTION 1797m 9. The commission shtll prescribe the forms of all books, accounts, papers and records required to be kept, and every public utility is required to keep and render its books, accounts, papers and records accurately and faithfully in the manner and form pre- scribed by the commission and to comply with all directions of the commission relating to such books, accounts, papers and records. Report by utilities ; items. SECTION 1797m 18. Each pub- lie utility shall furnish to the -commission in such form and at such times as the commission shall require, such accounts, reports and information as shall show in itemized detail: (1) the de- preciation per unit, (2) the salaries and wages separately per unit, (:*) U-gal expenses per unit, (4) taxes and rentals separ- 274657 4 liAlIKOVK .V..M .MISSION' OF AVlSCOXSIX. artely per unit, (5 ) the quantity and value of material used per unit, (6) the receipts from residuals, by-products, services or other sales separately per unit, (7) the total and net cost per unit,^ (8) the gross and net profit per unit, (9) the dividends and interest per unit, (10) surplus or reserve per unit, (11) the prices per unit paid by consumers; and in addition such other items, whether of a nature similar to those hereinbefore enu- merated or otherwise, as the commission may prescribe in order to show completely and in detail the entire operation of the public utility in furnishing the unit of its product or services to the public. Owing to the great difference in sizes of the utilities it was found necessary to prepare two separate schedules which would recognize these conditions, and by each following the same gen- eral principles would permit comparison of operating results between the smallest and largest companies. Class B schedule is the basis upon which class A schedule has been founded, the latter being an unfolding and refinement of the former. In general, water utilities operating in cities of substantially 10,000 population or over will keep at least the list of accounts prescribed in class A classification, and all water utilities oper- ating in cities under 10,000 population will keep at least the accounts prescribed in class B classification. Upon this basis of division the opportunity for development wall determine the accounts to be kept rather than the development which has ac- tually been made. It is possible, after an adequate trial, that some alterations will be found expedient, both from the stand- point of general experience and practice or because of local and individual conditions, but no departure from this classification shall be made except with the consent of the^ Railroad Commis- sion after petition and cause shown. Any utility in class B desiring a more detailed classification than that prescribed for such class should open the accounts prescribed for class A, and any utility in class A desiring a more detailed system may go into as much subdivision and re- finement of each of the submitted accounts as its interest re- quires, but must not re-arrange or combine any two or more of the accounts in such a manner as to interfere with the integrity of 'the general scheme and thus destroy the possibility for com- parisons. A copy of all additional accounts and the desired subdivisions of the prescribed accounts must be filed with the UNIFORM Arrorvrs WATER UTILITIES. 5 Railroad Commission before such accounts are opened. All rec- ords and accounts, including those which are an enlargement, subdivision or refinement of the prescribed accounts, are to be open at all times to the examination 'of this Commission. RAILROAD COMMISSION OF WISCONSIN. By B. H. MEYER, HALFORD ERICKSON, .JOHN II. ROEMER. Commissioners. SECOND EDITION. MADISON, August 1, 1911. To Wisconsin- ^Y(lt< r This pamphlet is a reprint of the text of instruction relating to the uniform classification of accounts for water utilities as prescribed by the Railroad Commission and issued April 8, 1909. The only change to be noted is the inclusion of the class C group, designed to meet the needs of utilities operated in towns of un- der 3,000 population. No changes have IMM-H made in the text of the classification itself. RAILROAD COMMISSION OF WISCONSIN, by J. M. WlNTERBOTHAM, SeCV. INCOME ACCOUNTS. RAILROAD COMMISSION OF WISCONSIN. INCOME ACCOUNT FORM FOR REPORT. All Classes. OPERATING REVENUES. Earnings from Commercial Sales (Details). . , Earnings from Industrial Sales (Details). . , Earnings from Municipal Hydrant Rentals (Details)... Earnings from Sales for Street Sprinkling (Details)... Earnings from Sales to Municipal Departments (Details).., Miscellaneous Earnings from Operation (Details). . . Total Operating Revenues OPERATING EXPENSES. Pumping (Details). Distribution (Details). Commercial (Details). General (Details). Undistributed (Details). Total of above items Depreciation (Details). Contingencies (Extraordinary) (Details). Taxes (Details). Total Operating Expenses Net Operating Revenue 01 Deficit Non-operating Revenues Gross Income or Deficit DEDUCTIONS FROM GROSS INCOME. Interest on Funded Debt (Details). Interest on Real Estate Mortgages (Details). Interest on Floating Debt (Details). Contractual Sinking Fund Requirements (Details). Amortization Reserve Requirements (Details). Miscellaneous Deductions (Details). Total Net Income or deficit DISPOSITION OF NET INCOME. Preferred Stock Dividends (Details). Common Stock Dividends (Details). Appropriations to Municipal Funds (Municipal Plants Only) (Details). Other Payments from Net Income (Details). Total Surplus or Deficit for Year Surplus or Deficit at Beginning of Year Adjustments During Year (Profit and Loss Account) Surplus or Daficit at Close of Year (as per Balance Sheet) DETAILED ACCOUNTS WITH TEXT OPERATING REVENUES. Earnings from Commercial Sales. Credit this account with all revenue from water sales to commer- cial consumers, both where the revenue is dependent upon the quan- tity of water taken as recorded by meter and where such water is sold at flat rates and independent of the quantity taken. Commer- cial consumers, as referred to in this account, embrace residence?, offices, apartment houses, retail commercial establishments, etc., where water is not used primarily for power or industrial purposes. Where, however, some manufacturing or industrial processes are performed in any residence, store or other point of commercial con- sumption, but such process being merely incidental to the broader use of the premises as a commercial consumer, the total consump- tion at such premises shall be credited to this account. When water is sold both by meter and flat rates, the earnings from each such subdivision shall be credited to subdivisions of this account and re- ported separately to the Railroad Commission as follows: a. Commercial Earnings- -Flat Rate. &. Commercial Earnings Metered. Water sold to the municipality for use in public buildings and not included in the contract for hydrant rentals and other municipal uses, will be considered as Commercial Earnings. Where it is the custom of the utility to charge a minimum amount when the consumption during the month is less than the prescribed amount, the total amount of such minimum charge shall be credited to this account or to its appropriate sub-account. Where it is the custom of the utility to grant a discount from the gross bill or to add a penalty to the bill when payment is not made on or before a prescribed date, such discounts or penalties shall be charged or cred- ited to this account. Utilities desiring to do so may open sub-ac- counts to show the Minimum Bill and Discount or Penalty items. 10 RAILROAD COMMISSION OF WISCONSIN. Earnings from Industrial Sales. Credit this account with all earnings from the sale of water for power and industrial purposes to manufacturing and industrial es- tablishments. Where water is sold at a different rate for any par- ticular kind of industrial use, the earnings from such separate sources shall be credited to appropriate subdivisions of this account and reported separately to the Railroad Commission. Where water is sold both by meter and flat rates, the earnings from each such division shall be credited to subdivisions of this account and re- ported separately to the Railroad Commission as follows: a. Earnings from Industrial Sales Flat Rate. 6. Earnings from Industrial Sale's Metered. Where it is the custom of the utility to charge a minimum amount in cases where the consumption during the month is less than a pre- scribed amount, the total amount of such minimum charge shall be credited to this account or to its appropriate sub-account. Where it is the custom of the utility to grant a discount from the gross bill or to add a penalty to the bill where payment is not made on or before a prescribed date, such discount or penalty shall be charged or credited to this account. Utilities desiring to do so may open sub-accounts to show the Minimum Bill and Discount or Penalty items. Earnings from Municipal Hydrant Rentals. Credit to this account all revenues received from the municipality for hydrant service. Where the hydrant rental paid by the munici- pality includes the use of water for street sprinkling and flushing purposes, and such water not being separately metered, the total revenue collected under such contract for hydrant rental will be credited to this account. UNIFORM ACCOUNTS WATER UTILITIES. 11 Earnings from Sales for Street Sprinkling. Credit this account with all earnings from sales of water for street sprinkling, both to individuals and contractors engaged in sprinkling streets, parks and thoroughfares, and also with sales to the municipality, where such sprinkling is performed by the city. Earnings from Sales to Municipal Departments. Credit this account with all earnings from the sale of. water to municipal departments other than for street sprinkling, if such is performed by the municipality. This includes earnings from the sale of water for sewer and street flushing, street construction, fill- ing fire cisterns and basins, etc., by the municipality. Where a spe- cial contract is entered into between the municipality and the utilitj for water service at public buildings, as schools, police and fire sta- tions, city hall, etc., revenue collected under such contract will be credited to this account. A record should be kept also of the rev- enue received from each separate municipal department. Miscellaneous Earnings from Operation. Credit to this account all earnings received from operating trans- actions not properly includible in the preceding accounts. 12 RAILROAD COMMISSION OF WISCONSIN. NON-OPERATING REVENUES. Profit on Merchandise Sales. Credit to this account the receipts derived from the sale of water appliances and plumbing fixtures used in the consumption and utiliz- ation of water. Profit, as used in this account, is defined as being the excess of the sales price over the cash cost, including the invoice cost, cost of handling, storage, etc., if such merchandise is passed through the stores department. Charge this account with all ex- penses for labor and material in connection with the sale of such appliances or merchandise. The net amount only, or the profit on merchandise sales, is to be carried to the Income Account. The credits and charges to this account shall be made in such a manner as to admit of a detailed analysis when called for by the Railroad Commission. NOTE : Receipts from the sale of superseded apparatus, junk or salvage, are not to be? credited to this account but to the Depreciation Reserve. NOTE: This account is included in the account Miscellaneous Non-operating Heroines in class C. Profit on Piping and Connections. Credit this account with all earnings derived from piping and con- nection work performed by the utility. This includes earnings from services performed on the consumers' premises, such as piping the consumers' premises, connecting and disconnecting house piping and water fixtures, the re-location of piping or apparatus, and other plumbing and fixture work. If prospective consumers are charged for services performed by the water utility in connecting the house piping and plumbing with the service connection, or for laying such service piping, such earnings shall be credited to this account. Where the cost of laying the service connection is charged to the property owner, such work shall not be included in tangible capital. Charge to this account all expenses for labor and materials in con- nection with such operation, the net amount only, or the profit from such piping and connection work, being carried to the Income Ac- TNHOKM ACCOUNTS {WATER TTJLITIES. 13 count. The credits and charges to this account will be made in such a manner as to admit of a detailed analysis when called for by the Railroad Commission. NOTK : This account is included in the account Miscellaneous Non-operating in class ('. Hents from Land, Huildiii^s and Apparatus. Credit to this account as it accrues all revenue from the rental of land, buildings and water apparatus and appliances. Where the contract of rental includes the setting and connection of such ap- paratus and also its maintenance by the utility, the total earnings from such rental shall be credited to this account. Charge to this account all expenses incurred in connection with the collection of such rents, commissions and fees therefor, cost of procuring tenants, drawing contracts and leases, advertising for ten- ants, expenses of ouster proceedings, and taxes, unless the taxes are to be paid by the tenant. Any expenses accruing while such prop- erty is idle, also repairs upon such property, will be charged to this account. Only the net profit from the above transactions will bj carried to the Income Account. The credits and charges to this account are to be made in such a manner as to admit of a detailed analysis being made when called for by the Railroad Commission. : This account is included in the account Miscellaneous Non-operating I'm inn-.* in class C. 14 RAILROAD COMMISSION OF WISCONSIN'. Interest on Deposits. Credit to this account all interest as it accrues on deposits of the water utility funds with banks, trust companies or individuals. In- terest on security investments will not be credited to this account but to the account Interest and Dividends from Investments. Interest on moneys belonging to any of the reserves of the water utility will be credited to such reserves. NOTE: This account is included in the account Miscellaneous yon-operating Revenues in class C. Interest and Dividends from Investments. Credit to this account all interest as it accrues upon interest-bear- ing securities which are liabilities, either actual or contingent, of solvent companies, cities or individuals, held as investments by the water utility. Credit to this account the cash value, as on the date when they become collectible, of dividends upon the stocks, preferred and com- mon, of corporations held as investments by the water utility. A description of the securities whose yield is credited to this ac- count will be called for in the annual report to the Railroad Com- mission. NOTE: This account is included in the account Miscellaneous yon-npcratino "Revenues in class C. Appropriations from Municipal Funds (for Municipal Plants Only). Credit to this account all appropriations made by the municipality to the funds of the accounting utility for operating purposes. This account applies only to municipally owned water utilities. NOTE: This account is included in the account Miscellaneous yon-Operating Revenues in class C. I'. vi FORM ACCOUNTS WATER UTILITIKS. 15 Miscellaneous Non-Operating Revenues. Credit to this account all revenues from non-operating sources not includible in any of the preceding accounts. Utilities are at liberty to open sub-accounts for the purpose of showing the revenues from any particular sources. NOTE : This account is included in the account .l//-s<-< Un neons ^ on-operating Revenues in class C. OPERATING EXPENSE ACCOUNTS. I. Pi MI'I.M,. II. DlS'IKIIU TIO.N. III. COMMERCIAL. IV. GENERAL. V. UXDISTRIIH'TKl). NI>TI::- In case any water utility finds it imp or impract icable to keep its accounts with the detail herein prescribed, ii should petition the Railroad Commission for authority to consolidate any two or more accounts, accompany- ing its petition with such facts which in its judgment make the keeping of the detailed accounts impracticable. Operating Expenses are intended to include all items of expense necessarily incurred in being prepared to serve or in serving the public as a water utility. This includes the expense of maintaining intact the organization of the utility, the pumping, distribution and sale of water and all processes necessarily incident thereto, together with the collection of the revenues from such operations. In order that the Operating Expenses shall clearly reflect only the cost of ren- dering such public service, all expenses incident to the operation of any other utility service performed or of any transactions of a com- mercial nature shall be excluded therefrom. 16 RAILROAD COMMISSION OF Operating Expenses in the broadest significance of the term are divisible into two classes, viz., Operation and Maintenance. Operation should be understood to mean the "use" of the prop- erty and includes labor, materials and supplies and expenses, but excludes all Maintenance items. Maintenance should be understood to mean "upkeep," and should cover all expenditures for current or ordinary repairs, renewals or replacements of property resulting through wear and tear, or through those casualties which are incidental to the nature of the operation and which expenditures are necessary in order to keep up the productive capacity of the plant to its original or equivalent state of efficiency. When, however, a complete replacement of any building or structure, facility or unit of equipment is made neces- sary regardless of such current expenditures, the uncurrent or extra- ordinary repairs, renewals or replacements made necessary will be charged to the Depreciation Reserve accumulated for that purpose. The items includible in the above subdivisions, except where some other meaning is clearly apparent from the language used in ex- plaining the account, shall be understood to have the following meaning: The Cost of Labor shall be understood to cover not only wages paid for manual labor, but salaries and fees paid to persons engaged in clerical, engineering or supervisory occupations. Materials and Supplies shall be understood to cover the substances or matter consumed in furnishing the water service as required or authorized by law and embraces not only finished and unfinished products, but all expenses incurred in connection with their prep- aration for use and specifically chargeable against such products and also includes a portion of the stores expenses, if such materials and supplies pass through the stores department. Hand Tools because of their liability to loss and theft and their rapid consumption in use are to be considered as operating supplies in the year in which they were purchased and charged to the account for the benefit of which they -were purchased. Expenses should be understood to mean all expenditures made or incurred which are chargeable to the accounts referred to and which are not Labor or Materials and Supplies. UNIFORM ACCOIXTS WATER UTILITIES. 17 I. PUMPING. A. Steam Power Pumping. Superintendence. Charge to this account the total cost of superintendence of the- steam power pumping plant. This account includes the salaries of superintendent of pumping plant, foreman, draftsmen, chemists and all clerical help upon records and accounts pertaining to steam power pumping, whether such services are performed at the general office or at the plant. Charge also with the proportion of the sal- aries of engineering staff assignable to the steam power pumping plant. NOTE : If water is also pumped by hydraulic, gas or electric power at the same station, the' total cost of superintendence will be apportioned over the cor- responding Superintendence accounts. XOTE : This account is included in the 1 account Operating Labor in class B and class d. Pump Labor. Charge this account with the cost of all labor engaged in operat- ing steam power pumping equipment. This includes such labor as that of chief engineer and assistants, engineers, oilers, wipers and all other employes whose duties concern the operation of steam power pumps. Exclude all maintenance labor. XOTE : If water is also pumped at the station by other than steam power, pump labor jointly incurred will bo apportioned over the corresponding labor accounts in the respective groups of I'itint>i>iinf/ accounts. NOTK : -This account is included in the account Maintenance of Source of *iil>l>l!J in class 15. NTK: This account is included in the account Maintenance of Steam Poicer in class r. Maintenance of Collecting Aqueducts, Intakes and Supply Mains. Charge this account with all expenses for labor and material in- curred in making repairs to the collecting aqueducts, intakes and supply mains between the source of supply and the pumping .equip- ment at the station. This includes the periodical scraping to re- move organic growth and incrustation, repairs to masonry of aque- ducts and channels, seeking and repairing leaks, repairing pipes and removing and replacing worn sections and fittings, calking, protect- ing exposed parts of undermined supply mains, changing the posi- tion of or replacing such mains with the necessary bracing and digging in connection therewith; repaving, and repairs to valves, hatch boxes, manhole?, etc.; repairs to regulating valves, screens and wet wells; repairs and renewals of grating, fish screens, and repairs to submerged and exposed cribs, intake towers and other structures, sluice-gates, etc. Exclude operating labor. NOTK : If water is also pumped at the station by other than steam power, tin- cost of maintaining colh-vting aqueducts, intakes and supply mains which convey water for the different methods of -pumping will be apportioned over' the appropriate Maintenance accounts of the ivspective classes of Pumping ac- counts. NOTK; This account is include'd in the account Maintenance of Steam Power Pumping in class C. 24 RAILROAD COMMISSION OP WISCONSIN. Maintenance of Purification Equipment. Charge this account with all expenses for labor and material in- curred in making repairs to the purification equipment. This in- cludes repairs to settling basins, renewing sand, washing sand, and repairs to all equipment used in the purification of water by plain sedimentation, sedimentation with coagulation, treatment for soften- ing and removal of iron, algae, etc., purification by slow and rapid sand filtration, mechanical filters, etc. Exclude operating labor. NOTE : If water is also pumped at the station by other than steam power, the cost of maintaining purification equipment used in purifying all water pumped will be apportioned over the appropriate Maintenance accounts of the respective 1 classes of Pumping accounts. NOTE : This account is included in the account Maintenance of Purification System in class B. NOTE : This account is included in the account Maintenance of Steam Power Pumping in class C. Maintenance of Purification Buildings, Fixtures and Grounds. Charge this account with all expenses for labor and material in- curred in repairing buildings, fixtures and grounds, including per- manent apparatus foundations used exclusively for the purification of water. Exclude operating labor. NOTE : If water is also pumped at the station by other than steam power, the total cost of maintaining purification buildings, fixture's and grounds used in the purification of all water pumped will be apportioned accordingly over the appropriate Maintenance accounts of the respective" groups of Pumping ac- counts. NOTE: This account is included in the account Maintenance of Purification System in class B. NOTE: This account is include'd in the account Mui)it( nance of Steam Power Pumping in class C. r.\ i K( IK.M A < ('< n NTS \YATKU Maintenance of Pumping Station Buildings, Fixtures afffB ' tlfrdunds. Charge this account with all expenses for labor and material in- curred in repairing buildings, fixtures and grounds, including per- manent apparatus foundation used exclusively for the pumping of water by steam power. Exclude operating labor. NO-IT.: if water is also pumped at the 1 station by other than steam power and the equipment for such other methods of pumping is housed in the same buildings and structures, the total cost of maintaining such jointly used build- ings, fixtures and grounds will be' apportioned over the appropriate Maintenance accounts of the respective groups of Pumping accounts. NOTE: This account is include'd in th<- account Maintenance of Steam Power Pumping in class <\ B. Hydraulic Power Pumping. Superintendence. Charge to this account the total cost of superintendence of the hydraulic power pumping plant. This account includes the salaries of the superintendent of pumping plant, foremen, draftsmen, chem* ists and all clerical help upon records and accounts pertaining to hydraulic power pumping, whether such services are performed at the general office or at the plant. Charge also with the proportion of salaries of engineering staff assignable to the hydraulic power pumping plant. NOTK : If wa1<-r is also pumped by other than hydraulic power at the same* station, the total cost of superintendence will be apportioned over the 1 corre- sponding Superintendence accounts in the respective groups of Pumping ac- counts. NOTE : This account is included in the account Operating Labor in class B and class C. 26 RAILROAD COMMISSION OF WISCONSIN. Hydraulic Labor. Charge this account with the salaries and wages of all employes operating the hydraulic works, including hydraulic foremen, gate- men, wheelmen, canal men, patrollers of reservoirs, dams and chan- nels and all other employes whose duties concern the operation of hydraulic power equipment. Exclude maintenance labor. NOTE : This account is included in the account Operating Labor in class B and class C. Pump Labor. Charge this account with the cost of all labor engaged in operat- ing the hydraulic power pumping equipment. This includes such labor as that of foremen and assistants, oilers, wipers and all other employes whose duties concern the operation of such hydraulic power pumps. Exclude all maintenance labor. NOTE : If water is also pumped at the station by other than hydraulic power, pump labor jointly incurred will be apportioned over the corresponding accounts in the respective groups of Pumping accounts. NOTE : This account is included in the account Operating Labor in class B and class C. Purification Labor. Charge this account with the cost of all labor engaged in the puri- fication of water. This includes the salaries and wages of all em- UNIFORM ACCOUNTS WATER UTILITIES. 27 ployes engaged in operating purification equipment, cleaning basins, removing ice, scraping sand, etc., and all processes of water purifica- tion brought about by plain sendimentation, sedimentation with coagulation, treatment for softening, removing iron, algae, etc., puri- fication by slow and rapid sand filtration and other means. Exclude maintenance labor. NOTE : If water is also pumped at the station by other than hydraulic power, labor charges jointly incurred in the purification of water will be apportioned accordingly over the appropriate accounts in the respective groups of Pumping accounts. NOTE : This account is included in the 1 account Operating Labor in class B and class C. Miscellaneous Labor. Charge this account with the salaries and wages of all employe? in and about the hydraulic power pumping plant engaged in operat- ing such plant, including watchmen, labor cleaning buildings and yards, janitors, messengers and general labor not chargeable to any of the foregoing hydraulic power pumping operating labor accounts. Exclude maintenance labor. NOTE : If water is also pumped by other than hydraulic power, labor charges jointly incurred will be apportioned accordingly over the appropriate classes of Pumping accounts. NOTK : This account is included in the 1 account Operating Labor in class B and class C. 28 RAILROAD COMMISSION OF WISCONSIN. Hydraulic Power Purchased. Charge to this account the cost of all water purchased for the pur- pose of operating the hydraulic power pumping equipment. It is desired that this account shall be so kept as to indicate the name of the company or individual from whom such water was purchased, the amount of water power purchased and the terms under which it was purchased. Lubricants. Charge to this account the cost of all lubricants for hydraulic power pumping equipment and all machinery connected therewith in the hydraulic power pumping plant. This includes machine oil, pump oil, graphite and other lubricants, but does not include wagon grease or oil for lanterns. NOTE : If water is also pumped at the plant by other than hydraulic power, the total cost of lubricants will be! apportioned over the corresponding accounts in the respective groups of Pumping accounts. NOTE : This account is included in the account Pumping Station Supplies and Expenses in class B and class C. Purification Supplies and Expenses. Charge this account with the cost of all supplies consumed and expenses incurred in the purification of water pumped by hydraulic Ac OX NTS WATER UTILITIES. 29 power, including the cost of chemicals, coagulants and other supplies used in the process of water purification, softening, removal of iron, algae, etc., by the various purification methods. Exclude all main- tenance supplies and expenses. XOTI: : If water is also pumped at the plant by other than hydraulic power, the cost of purification supplies and expenses will be apportioned over the cor- responding accounts in the 1 respective .yroups of Pumping accounts. NOTE : This account is included in the account Pumping Station Si-pplies antl I-.'.rpcnses in class P. and class ( . Miscellaneous Pumping Station Supplies and Expenses. Charge this account with all operating supplies and expenses in- curred in the pumping of water by hydraulic power not chargeable to any of the preceding accounts. This includes such items as waste packing, wipers, hand tools, gas and electricity for lighting, heating and cleaning pumping station, laboratory apparatus and supplies, ice, water for general use and fire protection, and all other items of similar nature. Charge this account also with stationery, tele- phones, etc., if it is desired to distribute such expenses. NOTE : Where water is also pumped at the station by other than hydraulic power, the total cost of miscellaneous pumping station supplies and expenses will be apportioned over the corresponding accounts in the respective groups of Pumping accounts. NOTE : This account is included in the account Pumping Station Supplies tin TK: This account is included in the account Maintenance of Hydraulic Power Pumping in class C. 32 RAILROAD COMMISSION OF WISCONSIN. Maintenance of Surface Source of Supply. Charge this account with all expenses for labor and materials in- curred in making repairs to the surface source of water supply. This includes repairs to river and lake sources, impounding reservoirs, artificial lakes and ponds, etc., together with repairs to impounding embankments, channels, waste-weirs, gates, valves, gate structures, and repairs to works for utilizing the flow from springs. Exclude operating labor. NOTE : If water is also pumped at the station by other than hydraulic power, the cost of maintaining tht j surface source of supply used for the joint benefit of the different methods of pumping will be apportioned over the appropriate Main- tenance accounts of the respective classes of Pumping accounts. NOTE : This account is included in the account Maintenance of Source of Supply in class B. NOTE : This account is included in the account Maintenance of Hydraulic Power Pumping in class C. Maintenance of Ground Source of Supply. Charge this account with all expenses for labor and material in- curred in making repairs to the ground source of water supply. This includes repairs to large open wells, shallow tubular wells, deep ar- tesian wells, etc., and includes the removal of sand or corroded ma- terial and repairs to well casings, repairs to filter galleries, etc. Exclude operating labor. NOTE : If water is also pumped at the station by other than hydraulic power, the cost of maintaining the ground source 1 of water supply used for the joint benefit of the different methods of pumping will be apportioned over the appro- priate Maintenance accounts of the* respective classes of Pumping accounts. NOTE: This account is included in the account Maintenance of Source of 8rp- yl\l in class B. NOTE : This account is included in the account Maintenance of Hydraulic Poircr Pumping in class C. UNIFORM ACCOUNTS WATER UTILITIES. 33 Maintenance of Collecting; Aqueducts, Intakes and Supply Mains. Charge this account with all expenses for labor and material in- curred in making repairs to collecting aqueducts, intakes and supply mains between the source of supply and the hydraulic power pump- ing equipment at the station. This includes the periodical scraping to remove organic growth and incrustation, repairs to masonry of aqueducts and channels, seeking and repairing leaks, repairing pipes and removing and replacing worn sections and fittings, calking, pro- tecting exposed parts of undermined supply mains, changing the position of or replacing such mains with the necessary bracing and digging in connection therewith; repaving, and repairs to valves, hatch boxes, manholes, etc.; repairs to regulating valves, screens and wet wells; repairs and renewals of gratings, fish screens and repairs to submerged and exposed cribs, intake towers, and other structures, sluice-gates, etc. Exclude operating labor. NOTE : If water is also pumped at the station by other than hydraulic power. the cost of maintaining collecting aqueducts, intakes and supply mains which convey water for the different methods of pumping will he apportioned over the appropriate Maintenance accounts cf the ivsp.-rtivr classes of I'mniiing accounts. NOTE: This account is included in the account Maintenance of Hydraulic Poicer Pumping in class C. Maintenance of Purification Equipment. Charge this account with all expenses for labor and material in- curred in making repairs to the purification equipment. This in- cludes repairs to settling basins, renewing sand, washing sand, and repairs to all equipment used in purification of water by plain sedi- mentation, sedimentation with coagulation, treatment for softening and removal of iron, algae, etc., purification by slow and rapid sand filtration, mechanical filters, etc. Exclude operating labor. NOTE : If water is also pumped at the station by other than hydraulic power. the cost of maintaining purification equipment used in the purifying of all water pumpe'd will he apportioned over the appropriate Maintenance accounts of the respective classes of I'IIHIJHIH/ accounts. NOTE: This account is included in the account Maintenance of Purification & uxtc m in class 15. XOTK : This account is included in the account Maintenance of HiidranJic Potcer I'nmjniiff in class ('. )F Maintenance of Purification Buildings, Fixtures and Grounds. Charge this account with all expenses for labor and material in- curred in repairing buildings, fixtures and grounds, including per- manent apparatus foundations used exclusively for the purification of water. Exclude operating labor. N<">TK : If water is al~o pumped at the station by other than hydraulic power, the total cost of maintaining purification buildings, fixture's and grounds used in the purification of nil water pumped, will be apportioned accordingly over the appropriate Main tenance accounts of the respective Croups of I'liiiiiiiiif/ accouu s. XOTIC : This account is inclu.le'd in the account Maintenance of J'nrijicatinn Fitxtciii in class B. NOTI-: : --This account is included in the account Maintenance of JIi/inni>inini/ accounts. XOTK : This account is included in the account O\n nitiiit/ ],<- in class B. I'll nip Labor. Charge this account with the cost of all labor engaged in operat- ing electric power pumping equipment. This includes such labor as that of pump foremen and assistants, oilers, wipers, motor attend- ants and other electrical labor and all other employes whose duties concern the operation of the electric power pumps. Exclude all maintenance labor. NOTK : If water is also pumped at the' station by other than electric power, pump labor jointly incurred will be apportioned over the corresponding accounts in the respective' groups of I'liin^in;/ accounts. \TK : This account is included in the account Operating Labor in class B and class C. 36 RAILROAD COMMISSION OF WISCONSIN. Purification Labor. Charge this account with the cost of all labor engaged in the puri- fication of water. This includes the salaries and wages of all em- ployes engaged in operating purification equipment, cleaning basins, removing ice, etc., and all processes of water purification brought about by plain sedimentation, sedimentation with coagulation, treat- ment for softening, removal of iron, algae, etc., purification by slow and rapid sand filtration and other means. Exclude maintenance labor. NOTE : If water is also pumped at the plant by other than electric power, labor charges jointly incurred in purifying all water will be apportioned accord- ingly over the appropriate accounts in the respective groups of Pumping accounts. NOTE : This account is included in the account Operating Labor in class B and class C. Miscellaneous Labor. Charge this account with the salaries and wages of all employes in and about the electric power pumping plant engaged in operating such plant, including watchmen, labor cleaning buildings and yards, janitors, messengers and general labor not chargeable to any of the foregoing electric power pumping operating labor accounts. Ex- clude maintenance labor. NOTE : If water is also pumped by other than electric power, labor charges jointly incurred will be apportioned accordingly over the appropriate classes of Pumping accounts. NOTE : This account is included in the account Operating Labor in class B and class C. UNIFORM ACCOUNTS WATER UTILITIES. 37 Electric Current Purchased. Charge this account with the cost of all electric current purchased for the operation of electric power pumps. It is desired that the account shall be so kept as to indicate the name of the company or individual from whom such electric energy was purchased, the amount purchased and terms under which it was purchased. Lubricants. Charge to this account the cost of all lubricants for electric power pumping equipment and for all machinery connected therewith in the electric power pumping station. This includes pump oil, ma- chine oil, motor oil, graphite and other lubricants, but does not in- clude wagon grease or oil for lanterns. NOTE : If water is also pumped at the station by other than electric power, the total cost of lubricants used in the* station will be apportioned over the corresponding accounts in the respective groups of Pumping accounts. NOTE : This account is included in the account Pumping Station Supplies and Expenses in class B and class C. Purification Supplies and Expenses. Charge this account with the cost of all supplies consumed and" expenses incurred in the purification of water pumped by electric 38 RAILROAD COMMISSION- OF Wiscoxsix. power, including the cost of chemicals, coagulants and other supplies used in the processes of water purification, softening, removal of iron, algae, etc., by the various purification methods. Exclude all maintenance supplies. NOTE: If water is also pumped at the station by other than electric power, I IK- cost of purification supplies and expenses will be apportioned over the cor- responding- accounts in the respective groups of Punipiny accounts. NOTE : This account is included in the account I'miipiiit/ fittiliou Xit]>p1ies find Expenses in class P> and class C. Miscellaneous Pumping Station Supplies and Expenses. Charge this account with all operating supplies and expenses in- curred in pumping water by electric power not chargeable to any of the preceding accounts. This includes such items as waste, pack- ing, wipers, hand tools, gas and electricity for lighting, heating and cleaning pumping station, laboratory apparatus and supplies, water for general use and fire protection and all items of a similar nature. Charge this account also with stationery, telephones, etc., if it is de- sired to distribute such expenses. NOTE : Where water is also pumped at the station by other than electric power, the total cost of miscellaneous pumping station supplies and expenses should be apportioned over the corresponding accounts in the respective groups of Pumping accounts. NOTE : This account is included in the account I'timpinfj tftnfhm Supplies and Expenses in class P> and class C. \VATKK I'TJLITIKS. :>') Maintenance of Klectric Power Pumping' Kquipnieiit. Charge this account with all expenses for labor and material in- curred in repairing electric power pumps and pumping equipment. Do not charge this account with repairs to power transmission equip- ment. Exclude operating labor. XOTI-: : Utilities usiny power pumps operated by electric prime movers which arc' distinct from the pumps may subdivide this account as follows: i>iiti>iiiini/ in class ('. Maintenance of Pnmpiim Station Auxiliary I IquipimMit. Charge this account with all expenses for labor and material in- curred in making repairs to the electric power pumping station auxiliary equipment. This includes repairs to oiling systems, power transmission equipment such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels, and auxiliary motors, hoists, cranes, blacksmiths' and machinists' tools, switchboards and other auxiliary electric equipment, and all other accessory equip- ment other than hand tools, the cost of which is to be included in operating expenses. Do not charge this account with repairs to elec- tric prime motive power. Exclude operating labor. XOTI:: If wa'er is also pumped at the station by other than electric power. the cost of maintaining pumping station auxiliary equipment used for the joint benefit of tin- different methods of pumping will be apport ioned ,, V er the ap- propriate Mainlenanci accounts of the respective classes of /'it in pin;/ accounts. XOTK : This account is included in the account Mninlcniince of 1'u in i>inhi(/ in class ('. 40 RAILROAD COMMISSION OF WISCONSIN. Maintenance of Surface Source of Supply. Charge this account with all expenses for labor and material in- curred in making repairs to the surface source of water supply. This includes repairs to river and lake sources, impounding reser- voirs, artificial lakes and ponds, etc., together with repairs to im- pounding embankments, channels, waste-weirs, gates, valves, gate structures, and repairs to works for -utilizing the flow from springs. Exclude operating labor. : If water is also pumped at the station by other than electric power, the cost of maintaining the surface source of supply used for the joint benefit of the different methods of pumping will be apportioned over tne appropriate Maintenance accounts of the respective classes of Pumping accounts. NOTE: This account is included in the account Maintenance of Source of Supply in class B. NOTE : This account is include'd in the account Maintenance of Electric Poicer Pumping in class C. Maintenance of Ground Source of Supply. Charge this account with all expenses for labor and material in- curred in making repairs to the ground source of supply. This in- cludes repairs to large open wells, shallow tubular wells, deep ar- tesian wells, etc., and includes the removal of sand or corroded material and repairs to well casing, repairs to filter galleries, etc. Exclude operating labor. NOTE : If water is also pumped at the station by other than electric power, the cost of maintaining the ground source of supply used for tne joint benefit of the different methods of pumping will be apportioned over the appropriate Main- tenance accounts of the respective classes of J'nininixri iif/ accounts. NOTI:: This account is included in the account Operating Labor in class B and class ('. Power Gas Produced. The total expense of producing power gas is to be determined through a separate group of accounts referred to as the Power Gas Production Apportionment account. Where a company is operating but one utility or service from its producer gas plant the details of the cost of such gas will appear in the Power Gas Production Appor- tionment account and the total of that group will be carried to this account in the Pumping group of accounts and so shown in the an- nual report to the Railroad Commission. Where, however, two ov more utilities or services are making a demand for gas upon the same gas producer equipment, the total cost of producing such gas will be apportioned over the departments so using the producer gas equipment and the apportioned share of gas expense incurred for the benefit of the gas power pumping of water will be carried to- this account. 46 IiAii.RoAP COMMISSION- OF WISCONSIN. INwer (ins Purchased. Charge this account with the cost of all gas purchased for the operation of gas prime movers for the pumping of water by gas power. This account should be so kept as to indicate the name of the company from which such gas was purchased, the amount pur- chased and the terms under which it was purchased. Water tor Cooling Kngines. Charge this account with the cost of all water used and. expenses incurred in connection therewith for cooling gas prime movers. NUTK: This account is included in flu- account I'umitiiif/ fttation fiiipplie* and /'.///< -//.s-r.s in class F. and class ('. Lubricants. Charge to this account the cost of all lubricants for gas power pumping equipment and machinery connected therewith in the gas power pumping plant. This includes cylinder oil, machine oil, graphite and other lubricants, but does not include wagon grease or oil for lanterns. NOTE : If water is also pumped at the station by other than gas power, the total cost of lubricants used at the station will be apportioned ovtfr the corres- ponding accounts in the respective groups of Pumping accounts. NOTE: This account is included in the account Pumping Italian Supplies and in class B and class 0. UNIFORM Accor.vrs \VATI:K I'TIUTIKS. 47 Purification Supplies and Expenses. Charge this account with the cost of all supplies consumed and expenses incurred in the purification of water pumped by gas power, including the cost of chemicals, coagulants and other supplies used in the processes of water purification, softening, removal of iron, algae, etc., by the various purification methods. Exclude all main- tenance supplies. XOTI: : If water is also pumped at (In- station ly oilier than gas power, tin- total cost of purilirat ion suppli'-'s and expenses will he apportioned over the cm-responding accounts in the respective groups of I'n in i>i in/ accounts. XOTK : Tliis account is included in the account I'll ini>hi///r.s- ii> in liinr/ in class C. .Maintenance of Pumping Station Auxiliary Equipment. Charge this account with all expenses for labor and material in- curred in making repairs to the gas power pumping station auxiliary equipment. This includes repairs to oiling systems, power trans- mission equipment such as shafting, belting, rope and cable drives, clutches, pulleys and idler wheels, and auxiliary motors, hoist?, cranes, blacksmiths' and machinists' tools and all other accessory equipment other than hand tools, the cost of which is to be included in operating expenses. Exclude operating labor. \o IK : If water is also pumped at the station by other than gas power, the cost of maintaining pumping station auxiliary equipment used for the joint benefit of the different methods of pumping will be apportioned over the ap- propriate Mnitih ninicc accounts of the respective classe's of Pumping accounts. \"ii:: This account is included in the account Maintenance of Pumping Sta- tion Eic)it in class B. NOTE : This account is included in the 1 account Maintenance of Gas Power I'innpiny in class C. UNIFORM ACCOUNTS WATER UTILITIES. 49 Maintenance of Surface Source of Supply. Charge this account with all expenses for labor and material in- curred in making repairs to the surface source of water supply. This includes repairs to river and lake sources, impounding reser- voirs, artificial lakes and ponds, etc., together with repairs to im- pounding embankments, channels, waste-weirs, gates, valves, gate structures and repairs to works for utilizing the flow from springs. NOTE : If water is also pumped at the station by other than gas power, the cost of maintaining the surface source of supply used for the joint benefit of the-' different methods of pumping will be apportioned over the appropriate Jfain- tenance accounts of the respective classes of Pumping accounts. NOTE ;- This account is included in the account Maintenance of Source of X uglily in class B. NOTE : This account is included in the 1 account Maintenance of Gas Power Pumping in class C. Maintenance of Ground Source of Supply. Charge this account with all expenses for labor and material in- curred in making repairs to the ground source of water supply. This includes repairs to large open wells, shallow tubular wells, deep ar- tesian wells, etc., and includes the removal of sand and corroded material and repairs to well casings, repairs to filter galleries, etc. NOTE :- If water is also pumped at the station by other than gas power, the cost of maintaining the ground source of supply used for the joint benefit of the different methods of pumping will be apportioned ove'r the appropriate Maintenance accounts of the respective classes of Pumping accounts. NOTE : This account is included in the account Maintenance of Source of Supply in class B. NOTE: This account is included in the account Maintenance of Gas Poircr Pumping in class C. f)0 RAILROAD COMMISSION OF WISCONSIN. Maintenance of Collecting Aqueducts, Intakes and Supply Mains. Charge this account with all expenses for labor and material in- curred in making repairs to the collecting aqueducts, intakes and supply mains between the source of supply and the gas power pump- ing equipment at the station. This includes the periodical scraping to remove organic growth and incrustation, repairs to masonry of aqueducts and channels, seeking and repairing leaks, repairing pip- ing and replacing worn sections and fittings, calking, protecting ex- posed parts of undermined supply mains, changing the position of or replacing such mains with the necessary bracing or digging; repay- ing, and repairs to valves, hatch boxes, manholes, etc.; repairs to regulating valves, screens and wet wells; repairs and renewals of grating, fish screens and repairs to submerged and exposed cribs, intake towers and other structures, sluice gates, etc. \I>TI:: II' water is also pumped fit the station by other than gas power, the 7 cost of maintaining collecting aqueducts, intakes and supply mains which con- vey Wat uildini;>. Fixtures and Grounds. Charge this account with all expenses for labor and material in- curred in repairing buildings, fixtures and grounds, including per- manent apparatus foundations, used exclusively for the purification of water. XOTK : - If water is also pumped at the station by other than gas power, the total ens! of maintaining purification buildings, fixtures and grounds used in the purification of all water pumped will be apportioned accordingly over the appropriate Muin tciiu n<-<' accounts of the respective groups of I'u in pin;/ accounts. XOTK:- Tins account is included in the account Muiiilrixiitrc of furifirution- N./ .-trin in class 15. XOTK: This account is included in the account Miiii/ in class ('. .Maintenance of I'uinpiii^ Station f liiil(lini>s, Fixtures and (.rounds. Charge this account with all expenses for labor and material in- curred in repairing buildings, fixtures and grounds, including per- manent apparatus foundations, used exclusively for the pumping of water by gas power XOTK: If water is also pumped at the station by other than gas power, and equipment for such otheT methods of pumping is housed in the same buildings or structures, the total cost of maintaining such jointly used buildings, fixtures and grounds will be apportioned over the appropriate Main hinuirr accounts in tin- respective groups of I'u in i>inf (lux I'mrcr J'nil>i(/ in class ('. 52 RAILROAD COMMISSION OF WISCONSIN. E. Water Purchased. (In Lieu of Water Pumped) Commercial Water Purchased. Charge this account with the cost of all water purchased for the purpose of redistribution and sale. Accounts are to be opened for each company or individual from whom such water is purchased, the account showing the name of the selling company or individual, the rate and the total cost of such water, which details will be called for in the annual report to the Railroad Commission. F. Steam Generation (Apportionment Account). Operating Labor. Charge this account with all operating labor employed in con- nection with the generation of steam. This account will be charged with the salaries of superintendent of boiler house, boiler house foremen, firemen, helpers, shovelers, weighers, feed-pump men, stok- ers, water purification labor, blowing flues, cleaning boilers, labor employed at the boiler plant in handling coal and ashes, boiler plant janitors, watchmen, etc. If the general superintendent of the power plant has charge of the boiler plant, a proportion of his salary will be charged to this account. Exclude maintenance labor. UNIFORM ACCOUNTS WATER UTILITIES. 53 Fuel for Steam. Charge to this account all fuel used for steam, whether coal, oil, gas or other fuel, at the cost f. o. b. point of delivery at plant for storage. This includes the invoice cost of the fuel, freight, switch- ing, demurrage, cost of unloading from cars or boats to wagons and cartage to point of delivery at the plant for storage. Credit the Fuel Stock account with fuel as used. Water for Steam. Charge this account with the actual amount of water used for boiler feed and condensing purposes. If water is purchased, charge at the contract price or the meter rate. If water is pumped by the accounting utility, charge here the cost of pumpage. Water for fire protection and general purposes should not be charged to this account. Miscellaneous Steam Supplies and Expenses. Charge to this account all operating supplies and expenses at the boiler plant not chargeable to the preceding accounts, as boiler room records, boiler compounds, boiler inspection, water purification sup- plies and expenses, water for fire protection and general use, light and heat at the boiler plant, hose, packing, gaskets, boiler hand tools, lubricants, gauge glasses, etc. f>4 RAILROAD COMMISSION OF AVis( ON-LV. Maintenance of Boilers and Boiler Auxiliary Equipment. Charge this account with all expense of labor and material used in repairing furnaces and boilers, special boiler foundations and settings, iron and steel smoke-stacks, feed pumps, water feed pipe, injectors, economizers, water heaters, superheaters, valves, grates, flues, mechanical stoker equipment, boiler room piping from the boiler to the engine throttle valve, steam exhaust system, boiler water supply mains, pumping equipment and similar auxiliary equip- ment. NHTK : This account is included in th<- account Maintenance of Hoiler Plant l\i[iiiinne>it in d;iss I'.. NOTK : This account is included in tlic account Maintenance of Boiler Plant i:TI: : This account is included in the account Maintenance of Jioiler Plant /.''/"'/>"""/ in class II. NOTE: This account is included in the account Maintenance of Boiler Plant lj<"> steam. If the boiler plant equipment is housed in one of the gen- eral works buildings, the repairs to such buildings will be appor- tioned so as to charge to this account the proper proportion of the total cost of repairs to such jointly occupied buildings, fixtures and grounds. NUTK : This account is included in (In- account M J'lnnt /-.''/// iitiiicnt. ItuililiiifiN. /'/./ Inn .s TI: : This account is included in th<> account IHKtributinii xi.xtci l.ulinr iii class II and class ('. Labor Removing and Resetting Meters. Charge this account with all operating labor employed in re- moving and resetting meters on the premises of. the consumers and r\iKOR.M ACCOUNTS WATER I'TIUTIKS. r>!) placing meter connections in the course of the regular and periodical inspection of such meters. Where such work is performed by regu- lar meter maintenance men, their time should be apportioned accord- ingly. Exclude maintenance labor. NOTI-: : The cost of the original setting of each motor including one' sot of connections \vill be charged to th" construct ion account .1/r/rr-s- if it is the policy of the' utility to capitalize such original setting. K :--This account in included in the account IHntrihiiti'>ii Ny/x/r/c Ofx-rathi;/ in class II and class ('. Street Department Labor. Charge this account with all operating labor employed in the street department. This includes the salaries and wages of employes engaged in inspecting the distribution system, flushing mains and hydrants, pumping out hydrants, taking street pressure, repairing street department operating tools, clerical salaries for the street department and miscellaneous street department operating labor. Exclude maintenance labor. XOTK : --This account is included in the account IHxfrllmfiuii ,s'//.s-/rm O]X-r Labor in class II and class ('. Met or and Fittings Department Labor. Charge this account with all operating labor employed in the meter shop and fittings department. This includes the salaries and wages 60 RAILROAD COMMISSION OF WISCONSIN. of meter shop clerks, employes keeping shop records and all operat- ing labor in the meter shop or department not properly chargeable to the accounts Labor Removing and Resetting Meters and Main- tenance of Meters. Exclude maintenance labor. NOTE : This account is included in the account Distribution System Operating Labor in class B and class C. Customers' Premises Expenses. Charge this account with all labor and material required for adjusting house piping, plumbing and water fixtures, including the cost of any new appliances or devices put in to better the service and not properly chargeable to repairs, investigating reports of poor service or large bills, including inspecting and testing of house plumbing, labor changing meters for request tests and inspecting new plumbing, including car fare, meals, etc., of employes engaged in such work. NOTE : Repairing meters will be charged to the account Maintenance of Meters. Street Department Supplies and Expenses. Charge this account with all operating supplies and expenses of the street department. This includes tools used in such department and supplies used by street department employes, office supplies and UNIFORM ACCOUNTS WATER UTILITIES. 61 expenses of such department and miscellaneous street department supplies. Exclude maintenance supplies and expenses. Xon:: This account is included in the account Distribution System Supplies and Ej-pcnscs in class 15 and class C. Meter and Fittings Department Supplies and Expenses. Charge this account with all supplies consumed and expenses in- curred in the operation of the meter and fittings department. Ex- penses, such as light, fuel, gas, electricity and water used for oper- ating machinery and for testing in this department, and hand tools of the workmen will be charged to this account. This account should also include all expenses connected with the meter and fittings department not included in the accounts Meters and Fittings Depart- ment Labor and Labor Removing and Resetting Meters. Exclude maintenance supplies and expenses. NOTE : This account is included in the account Distribution System Supplies (in>l i:.rpenses in class B and class C. Maintenance of Transmission Mains. Charge this account with all expenses for labor and material in- curred in repairing, overhauling, changing position of or replacing transmission mains between the pumping station and distribution 62 RAILROAD ( 'OM MISSION OF WISCONSIN. reservoirs, tanks, etc. This account covers, such items as seeking and repairing leaks, repairing pipes and removing and replacing worn sections and fittings, calking, protecting exposed parts of un- dermined mains, digging and bracing in connection with such work, repaving, and repairing manholes, etc., together with all materials and supplies consumed in thawing pipes and scraping to remove incrustations. Credit the proper stock account with store room value of the materials charged to this account. \TK : This account is included in the account Maintenance of Distribution K list t- 1,1 in class ('. Maintenance of Reservoirs, Tanks and Staiidpipes. Charge this account with all expenses for labor and material in repairing distribution reservoirs, tanks and standpipes. This includes repairs to masonry and linings due to settlement of underlying ma- terial, frost action, or from other causes; calking and repairing with cement grouting, asphalt or other water proof material; painting and calking standpipes and tanks, replacing parts due to decay or excessive corrosion or -electrolysis, and replacement of hoops, repairs to valves, etc. N'IITI: : This account is included in the account Main /(iiant-f of Transmission M3 tion mains. This account covers such items as seeking and repair- ing leaks, repairing pipes or removing and replacing worn sections and fittings, calking, protecting exposed parts of undermined mains, digging and bracing in connection with such work, repaving, repair- ing manholes, and the cost of steam, electricity and other supplies used and expenses incurred in thawing such mains and removing* incrustations. Credit the proper stock account with the store room value of the pipes and fittings charged to this account. NOTE: This account is includi ',1 in the .-iccount Miiiiilcimm-c of />/*// iunt ion Fifxtciit in chiss ( '. Maintenance of Services. Charge this account with all expenses for labor and materials incurred in repairing, overhauling and changing position of water service connections. This covers such expenses as seeking and repairing leaks, cleaning and scraping out service pipes; repairing and renewing service pipe connections to meters, including stop cocks, service boxes and the cost of repairing the same. Charge this account also with the cost of changing and extending old service pipes to put meters in better location, and the expense for materials and supplies incurred in thawing services. Extending new services to give better location for meters will be charged to the construction account Maintenance of Hydrants. Charge this account with all expenses for labor and materials incurred in repairing hydrants. This includes repairs and renewals 64 RAILROAD COMMISSION OF WISCONSIN. of parts, including digging and filling in connection with such re- pairs, painting hydrants, replacing worn fittings, protecting exposed parts of undermined hydrants and connections, and changing location of hydrants. Maintenance of Meters. Charge this account with all expenses for labor and material in repairing water meters. This includes readjusting, painting, replac- ing worn gears, wearing parts and dials, testing and repairing old meters, repairing and replacing connections, meter fittings, etc., meter unions and cocks and changing meters for routine tests, etc. NOTE : The average cost of one set of meter connections should be charged to the construction account Meters if it is the policy of the utility to capital- ize the cost of such original setting. Maintenance of Fire Cisterns and Basins. Charge this account with all expenses for labor and material in repairing fire cisterns and basins in the distribution system. This includes repairs to masonry and lining due to settlement of under- lying material, frost action or from other causes; calking and repair- ing with cement grouting, asphalt or other water proof material, re- placing worn parts due to decay or other causes and repairs and renewals to connecting piping and fittings. XOTK : -This account is induced in the account Main II-IK/I/CC <,f /-'ire r,V tcntx. ISttNiiiN. l-'iiini tnin.^ a ml 'l'rm;(/lix in '7iml Mulii l< nn-.:< r of Fire r/x/o,,.v, /.V/.s-//(.s. l-'L>ti'ihuti<;n ISuildings, Fixtuj-es and (ii-onnds. Charge to this account all expenses for labor and materials in- curred in repairing buildings, fixtures and grounds devoted ex- clusively to the distribution system. NOTK : This account is includi'.l in tho account Mnluh ut<-< <>j J)!*/ rih/il i<,>> in class ( '. IiAII.ROAl) C().M MISSION OF \Vj-CO.\Sl.\. III. COMMERCIAL. Collection Salario ; and Commissions. Charge this account with all salaries of the collection department employes, from the taking of applications for water service to tho depositing of proceeds from collection in the bank. This includes not only the salaries of employes whose entire time is engaged in the collection department, but the proper proportion of the salaries of employes who are partly engaged in other departments. Charge also with fees and commissions paid for collecting bills. XOTK : This account is included in tii; 1 ac.-ount Collection Expenses in class B. : -Thi< account is included in the account Commercial Expenses in class C. I tending Meters and Delivering Bills. Charge this account with all salaries and wages of meter readers and employes engaged in delivering bills for water. No'i i: :- This account is included in the account Collection Expenses in chiss l'. ,\OTK ;-. Tiii> account is included In the account Commercial Expenses in class C. Collerti< n Supplies and Kxpenses. Charge this account with all supplies and expenses of the water utility collection office not otherwise provided for, including supplies and expenses of outside collectors and meter readers. Stationery, stamps, etc., and surety bonds of collection department employes will also be charged to this account if it is desired to distribute such expenses. XOTK: This account is included in the account Collection Expenses in class B. NOTE; This account is included jn thencconni I'nmnierpipl Expenses in class C. UNIFORM ACCOUNTS WATER UTILITIES. 67 rncollectible Accounts (Reserve Charge). Charge to this account each month, making a corresponding credit to the Uncollectible Accounts Reserve, an amount which is estimated by its uniform application throughout the year will yield to such reserve fund an amount sufficient to cover all account? for water service which become uncollectible and are charged to the reserve account because of the removal of the debtor beyond the jurisdiction of the state, the operation of the Statute of Limitations, discharge in bankruptcy, or for any other sufficient reason after diligent effort to collect. No IK: This account is included in the account Collection Expenses in class B. NOTE : This account is included in the account Commercial Expenses in class C. Promotion of Business Salaries and Commissions. Charge this account with the salaries and wages of all employes whose services are devoted to the promotion and extension of the water utility business, including canvassers, solicitors, demonstrators, distributors of circulars and advertising material; also commission paid to canvassers, solicitors and dealers for the introduction and sale of water appliances, etc. NOTE : This account is included in the account Promotion of Business Ex- penses in class B. NOTE : This account is included in the account Commercial Expenses in class C. Promotion of Business Supplies and Expenses. Charge to this account the cost of all supplies used and expenses incurred by the promotion of water business department. This includes office stationery and supplies, if distributed, and expenses of advertising in newspapers and periodicals, the cost of advertising (IS IvAIUm.U) ( 'O.M MISSION OK \VlSCO.\Sl\. by means of posters, dodgers, handbills, circulars, car signs, book- lets and all related expenses, alio the cost of materials and expenses of demonstration and exhibitions. \TI: : This ;I accniml I'rninnlinn i>licx tunl /-,'.//><. x-r.s- in cl:iss I'. :ind cinss ('. Miscellaneous General Office Supplies and Expenses. Charge this account with the cost of all office supplies and expenses, newspapers and periodicals, messenger and janitor service, direc- tories, telegrams, exchange on remittances, etc. Charge also with the cost of books, stationery, telephone, etc., if it is desired to dis- tribute such expenses. \>TK : This account is included in (he account <;< i/crul Office Sii]>i>li< x ry/.sr.s' in class P> and class C. La\v lOxpenses General. Charge to this account all law expenses except those incurred in connection with the defense and settlement of injury and damage claims. Charge with salaries and expenses of counsel, solicitors and ?;'ii< ral attorneys, their clerks and attendants, etc. Charge also with the cost of law books, printing briefs, legal forms, testimony, reports, I'eos and retainers of general counsel and attorneys, court costs, and p;i\ -iiK-iils <>i specific, notarial and witness fees, expense of taking do- 70 RAILROAD COMMISSION OF WISCONSIN. positions and other general law and court expenses. Expenses of arbitrators of disputed points will also be charged to this account. \ifii:: Salaries. fees and retainers of counsel and attorneys eiigagpd in the dctViise and settlement of injury and damage snils will be charged to tho ac- count Injures a nil I>I;>IHI,i;H (Jcncrnl f'j-- Miscellaneous General Expenses. Charge this account with the cost of all miscellaneous general expenses, embracing such items as publishing annual reports in newspapers, advertising notices of stockholders' meetings, dividend notices and other corporate and financial notices of a general charac- ter; traveling expenses of the general officers and others connected with the general office, association dues, expenses attending con- ventions and meetings; subscriptions, donations and gratuities; fees of transfer agents, registrars of stock and fiscal agents; directors' fees, and contingent expenses of management not otherwise provided for. \'TK : Tliis account is included in tbe account M ixcclldiH'nnx (!< neral Ex- / :!::- -This account is included in ii* (Itm-rul /:,/ pcnses in class C. Maintenance of General Office Equipment. Charge this account with the expense of all labor and material incurred in the repair of the general office equipment, including fur- niture and furnishings, office apparatus and appliances. : This account, is included in the account Maintenance of (icncral Office r,nlliiiciit, i:uil>!i>i!iH, Fixtures RAi ArmrxTs WAT Kit I'TJLITIES. 7:> charged to this account. If it is desired to open an Injuries and Damages Reserve and to make charges against operating expenses on account of the injuries and damages on some arbitrary basis, the amount ?o charged shall be credited to the account Injuries and Damages Reserve, and the actual expenditures for the purpose above enumerated shall be charged against such reserve account. Utilities are at liberty to subdivide this account to show the fol- lowing expenses: TI: : This acccimt is included in (In- accounl I'lidix! rihii ;1 /;.//"'''*''* in class C'. 74 RAILROAD COMMISSION OF WISCONSIN. Stationery and Printing. Charge to this account all expenses for stationery and printing, stationery supplies and postage, blanks, books, records, etc., except as hereinafter provided for. The ccst of printing briefs and other legal papers should be charged to the account Law Expenses G-en- <-rTI:: This account is included in the account Undistributed Expenses in class C. Operation of Stores Department. Charge this account with the total expeme incurred in operating the water utility's stores department, including salaries and wages of purchasing agent and his staff, stockkeeper and his staff, clerks and other employe? in the stcck rooms and storage yards, and such expenses as store room and store yard rent, light, heat, etc. NOTK : This account is included in Ihe account Undistributed L'.rjtcnKcs in class ( '. Maintenance of Stores Department Kqiiipment. Charge this account with all labor and expenses incurred in re- pairing any equipment of the water utility storage department other than stores buildings, fixtures and grounds. Charge with the cost of repairs to loading and unloading machinery, cranes, derricks, hoists, conveying apparatus, etc. K: This account is included in the account Undistributed Expenses in class C. r.MKnmi ACCOUNTS WATER UTILITIES. 75 Maintenance of Stores Department Buildings, Fixtures and Grounds. Charge this account with all labor and expenses incurred in re- pairing stores department buildings, fixtures and grounds, including storehouses, docks, wharves, coal sheds, etc. NOTK : This account is included in the account Undistributed Expenses in class C. Operation of Utility Equipment. Charge this account with all expenses incurred in operating utility equipment, including salaries and wages of stable employes, drivers, teamsters, chauffeurs, employes operating industrial tramways and other utility apparatus, together with such expenses as water for stable use, feed, bedding, axle grease, blankets, shoeing horses, ex- pense of stabling, gasoline, kerosene, and other equipment supplies of a similar character. NOTK : This account is included in (he account Undistributed Expenses in class C. >3;iinfeii;uier of Utility Equipment . Charge this account with the expense of all labor and material in- curred in repairing wagons, drays, trucks, harnesses, automobiles, bicycles, motorcycles, industrial tramways and other utility equip- ment, and cost of horses purchased to replace others lost by death or worn out in service, unless it is the policy to replace horses through the Depreciation Reserve. \<>TK: This account is included in the account Undistributed Expenses in class C. K.\ILUU\I> COMMISSION OF WISCONSIN. of tlility Equipment Buildings, Fixtures and Grounds. Charge this account with all labor and expenses incurred in re- pairing utility equipment buildings, fixtures and grounds, including stables, barns, utility equipment storage structures, stable yards, fences, etc. NI.TI: : This nccoiinf is included in the account Undistributed Expenses in C. DEPRECIATION. Every public utility shall carry a proper and adequate Depreciation id-nerve to cover the full replacement of all tangible capital in serv- ice. There shall be opened a Depreciation Account to which shall be charged monthly, crediting the Depreciation Reserve, an amount equal to one-twelfth of the estimated annual depreciation of the tangible capital in service of the utility, or -as near that amount as the finances of the property will permit. Tangible capital comprises all land and its improvements and all interest in land the term of enjoyment of which is one year or more from the date of grant, buildings and structures and all equipment and apparatus used and useful in the pumping, distribution and sale of water and having an expectation of life in service of more than one year. Hand and other small portable tools, because of their liability to loss and theft, are to be treated as part of the operating expenses of the year in which they were purchased. The estimate here required shall be made updn a rule designed to effect by its uniform application dur- ing the life of the tangible capital in service, a charge into operat- ing expenses of the total original cost of such capital, less its salvage or scrap value upon retirement. When any building, structure, machine, facility or unit of equip- ment which at the time of its construction or installation was classi- fied as tangible capital becomes through wear and tear economically- irreparable, the substitute therefor, having substantially no greater capacity than the unit for which it was substituted, shall be charged to the Depredation Reserve Account. When, however, the building, structure, machine, facility or unit UNIFORM ACCOUNTS WATKU I'TIUTIES. 77 substituted has a substantially greater capacity than that for which it was substituted, the cost of the substitution of one of the same capacity as the unit replaced shall be charged to the Depreciation it ('serve Account, and the remaining cost of the actual substitution shall be charged to the appropriate Construction and Equipment Ac- < on nt. The details of the deduction on account of 'Depreciation and the basis thereof will be called for in the annual report to the Rail- rond Commission. CONTINGENCIES (EXTRAORDINARY). When the property of the water utility is visited by an extraor- dinary casualty of such a nature as to be beyond anticipation through the exercise of ordinary and reasonable prudence, and of such a nature as not to be contained in the provisions for deprecia- tion, as earthquakes, floods, cyclones, etc., resulting in irreparable damage, there may be charged to this account the original cash cost of such irreparably damaged property, less the salvage or scrap value and irreparable wear and tear from use accrued thereto. When the amount of such damage or loss is considerable, there may be set up an Extraordinary Casualties Suspense Account, to which shall be credited monthly the amount charged to the account Contingencies (Extraordinary) until the total loss or damage caused by such cas- ualty shall be wiped out through operating expenses. All ordinary casualties, that is, those which occur with such uni- formity and frequency that the principles of insurance are applica- ble thereto, must be provided for by suitable charges to the Insur- ance Reserve, set up and maintained for such losses, or are consid- ered as included in the provision for depreciation, or constitute an item of current maintenance. 78 RAILROAD COMMISSION OF WISCONSIN. TAXES. This account shall cover all taxes chargeable against the water utility. Where the reporting utility is also engaged in transactions outside the scope of its duties as a public utility, this account shall be subdivided into the following two sub-accounts, to be maintained separately: a. Taxes Chargeable Against Water Utility. b. Taxes Chargeable to Non-Operating Transactions. To each such tax account there shall be charged monthly the amount of taxes accrued during the month and such amount shall be credited to the account Taxes Accrued (or Prepaid Taxes, if such taxes are prepaid) or the appropriate subdivision of such accounts. The amount of taxes accrued during any month shall, when the levy is unknown, be estimated and when the levy is finally determined the estimate shall be corrected in the provision for taxes during the remainder of the year. For example, if at the beginning of the tax year the taxes against the utility are estimated to be $600 for the year, the monthly charge on account of such tax will be $50, crediting the same to the Taxes Accrued account or Prepaid Taxes, as the case may be, unta the amount of the levy becomes definitely known. If during the fifth month it is found that the levy for the year is $640 instead of $600, there will already have been charged for four months the $50 per month, leaving $440 to be charged during the remainder of the year, or $55 for the fifth month and each succeeding month during the remainder of the year'. Such taxes as pertain to two or more utility services, or to operat- ing and non-operating transactions alike, shall be apportioned with regard to such departments or subdivisions upon a basis which ap- pears reasonable and just, such basis to be reported in the annual report to the Railroad Commission. DEDUCTIONS FROM GROSS INCOME. CONTRACTUAL ACCOUNTS. Interest on Funded Debt. Charge this account monthly with all the interest accrued on the outstanding funded indebtedness of the water utility. Credit such monthly charge to the account Unmatured Interest on Funded Debt Arrrned. When the interest has matured, charge it to the account Un- matured Interest on Funded Debt Accrued and credit the account Ma- tured Interest on Funded Debt Unpaid. When such interest is paid, charge the account Matured Interest on Funded Debt Unpaid and credit ( 1 dNli or the coupon deposit account. Interest oil Real Kstute Charge this account montnly with all the interest accrued on out- standing obligations of the water utility secured by real estate mort- gages. Credit such monthly charge to the account Unmatured Interest on Funded Debt Accrued (mortgage obligations with respect to this account being considered as funded if they do not mature until more than one year after the date of issue). When the interest has matured, charge it to the account Unmatured Interest on Funded Debt Accrued and credit the account Matured Interest en Funded Debt Unpaid. When such interest is paid, charge the account Matured Interest on Funded Debt ( iiixtiil and credit ( 1 uxh or other appropriate account. SO RAILROAD COMMISSION OK WISCONSIN. Interest on Floating Debt. Charge this account monthly with the interest accruing on all un- funded or floating obligations on which the water utility is liable. Credit such monthly charges to the account Unmatured Interest on \<>{<'x and Hills J'ai/altlc Accnn-d. When the interest has matured, charge it to the account Unmafitrcd Intercut on A'o/r.v and Bills Payable Armu'd and credit the account Matured Interest on Notes and Bills Payable Unpaid. When such interest is paid, charge the account Ma- iim-ii infrn-Nt on Notes and nillx l'l>' I'I/IKI'II! and credit Cash or other appropriate account. - Contractual Sinking Fund Requirements. Charge to this account monthly all accruals required to be made to sinking funds in accordance with the provisions of trust deeds, mortgages or other contracts requiring the establishment of sinking funds. Such charges will be credited to the Sinking Fund Reserve. All accruals to reserves or other funds, created voluntarily by the utility and not in pursuance of the provisions of any mortgage or other contract or of the requirements of the law, shall be excluded therefrom. BALANCE SHEET ACCOUNTS. IIAILROAD COMMISSION OF WISCONSIN. BALANCE SHEET FORM FOR REPORT. ASSETS. All Classes. PROPKUTY AM) PLANT: Cost Beginning of Year. Construction and Equipment Current Year. Cost Close of Year. TREASURY SECURITIES: Treasury Stock. Treasury Bonds. 1NVKSTMKNTS : Stocks and Bonds of Other Companies. Other Investments. KKSKUVK, SI.NKIM; AND SPKCIAI. KUM> ASSETS: Depreciation Reserve Fund. Sinking Fund. Amortization Reserve Fund. Special Funds. i it KENT ASSETS: Cash. Notes and Bills Receivable. Accounts Receivable. Interest and Dividends Receivable. Material and Supplies. Sundry Current Assets. PREPAID ACCOUNTS: Prepaid Insurance. Prepaid Taxes. I 'repaid Interest. Sundry Prepaid Accounts. Open Accounts. Deficit. UNIFORM ACCOUNTS WATER UTILITIES. 83 BALANCE SHEET FORM FOR REPORT (Concluded). LIABILITIES. All Classes. CAPITAL I.IAMII.ITIKS: Capital Stock Preferred. Capital Stock Common. Funded Debt. MORTGAGE LIABILITIES : Real Estate Mortgages. Other Mortgages. < i i;i;i:\ r u AKII.ITIKS: Notes and Bills Paj r able. Accounts Payable. Matured Interest on Funded Debt I'npaid. Matured Interest on Notes and Bills Payable Unpaid. Dividends Unpaid. Deposits. Sundry Current Liabilities. AC< uri:i> i.iAini.n IKS: Insurance Accrued. Taxes Accrued. I'mnatured Interest on Funded Debt Accrued. Unmatured Interest on Notes and Bills Payable Accrued. Dividends Accrued. Sundry Liabilities Accrued. Open Accounts. ISKSKIIVF., Sl.NKlMl AM) SI'KCIAI. II \l> 1 I \ I! 1 1 III I 'S ! Depreciation Reserve. Sinking Fund. Amortization Reserve. Special Funds. Surplus. 84 "R A i [-ROAD COMMISSION OK WISCONSIN. DETAILED ACCOUNTS WITH TEXT. CONSTRUCTION AND EQUIPMENT ACCOUNTS. INTANGIBLE CAPITAL. Organization. # Charge to this account all fees paid to governments for the privi- Irgo of incorporation and all fees and other expenditures incident to organizing the water utility business. This includes the cost of preparing and distributing prospectuses, cost of soliciting subscrip- tions for stock (but not for loans nor for the purchase of bonds or other evidences of indebtedness), cash fees paid to promoters, and the actual cash value at the time of organization of securities paid to promoters for their services in organizing the enterprise, attor- ney's fees, cost of preparing and issuing certificates of stock, and cost of procuring certificates of convenience and necessity from the Railroad Commission, and other similar expenses. This account shall not be charged with any discounts on securities issued, nor shall it include any costs incident to negotiating loans or selling bonds or any other evidence of indebtedness. Expenses incident to an increase of the capital stock, and the negotiation and sale of stock thereunder, and expenses* of preparing and filing certificates of amendment to the articles of incorporation, shall be charged to this account. Franchises. Charge to this account the actual amount paid to the state or to a political subdivision thereof in consideration for any franchise deemed necessary to the conduct of the water utility service. If any UNIFORM ACCOUNTS WATER UTILITIES. s."> such franchise is acquired by purchase, the charge to this account, in respect thereof, shall not exceed the amount so actually paid therefor by the water utility to its assignor. If any franchise has a life of not more than one year after the day when it is placed in service or in effect, it shall not be charged to this account but to the appropriate operating expense account. Expenses in procuring franchises covering additional territory to be operated as a part of the existing system may be charged to this account. Payments made to state authorities or to any subdivision thereof, in consideration for granting extension of any franchise having a life in service of more than one year from the date of the grant, shall be considered as a renewal. If the franchises cover separate and distinct new en- terprises, payments therefor s-hall be classed as original and charged to this account. , Licenses, lOtc. Charge to this account the cost of all right", licenses and other intangible assets having a life of more than one year from the date when placed in service, acquired by the utility in or under valid patent grants by the United States to inventors for inventions and discoveries which are necessary or valuable to the economical con- duct of the water bu?iness, etc. If 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 econom- ical operation thereof, shall be classed as an addition. XOTI; : rtilities are at liberty to open sub-:iecounts showing (lie |o(al cost oi' any class of rights or single patent. 80 liAihROAD COMMISSION OF WISCONSIN. TANGIBLE CAPITAL. Lands Used in Operation of Property. Accounts shall be opened as indicated below, to which shall be charged the cost of all land used and useful in the operation of the water utility whose term of enjoyment is over one year from the grant thereof. The cost of land shall include the purchase price, the cost of registration of title, cost of examination of title, sur- veyors' and notaries' fees, purchasing agent's commission, the fees and taxes accrued to date from transfer of title, and all liens upon title acquired; also the cost of obtaining consents and payments for abutting property damages. The cost of any buildings, fixtures and improvements made to the land purchased, must not be charged to these accounts. If at the time of acquisition of any interest in land it extends to buildings or other improvements thereon, which im- provements are devoted by the water utility to its water service and UK- contract of acquisition does not determine the price of such buildings or improvements, they shall be appraised at their fair cash value for use in such operations, and such appraised value shall be charged to the proper Buildings, Fixtures and Grounds account, and excluded from the Land account. If such improvements are not de- voted to water operations, but are devoted to other operations or are held as investment, the cost (or appraised value if the cost is not determined by the contract) shall be charged to an appropriate in- vestment account. l'Kin|tiiii; Station Land. Charge this account with the cost of all land as above defined oc- cupied by the pumping station and all land necessarily used in con- nection with processes performed on such water before its delivery to the transmission or distribution mains. XOTI:: I'tililics :m> nt liberty to (ijx-n snh Mccounls showing the cost of land (Jovotcd f<> any part irular use, as l! : i!iii]>i!ii>rrrr/// in class p> and class ('. (oneral (Hiiro Land. Charge this account with the cost of all land as above dol'mod oc- cupied by the general office buildings of the water utility. XOTI;: This account is included in the account Li>crf in class j; and class C. 88 RAILROAD COMMISSION OF WISCONSIN. Stores Department Land. Charge this account with the cost of all land as above defined oc- cupied by storage buildings and structures, or used as storage yards. XOTI: : This account is included in the account Lands Used in Operation of I'n ,/x I'ty in class B and class C. Utility Kquipmeiit Land. Charge this account with the cost of all land as hereinbefore de- nned occupied by barns, stables, automobile and vehicle and other utility equipment storage structures and land appurtenant thereto. XOTK : This nccount is included in the account Lands Used in Operation of I'rupcrtij in class B and class C. L>ui~din<;s, Fixtures and (irounds Used in Operation of JVoperty. Accounts shall be opened as indicated below, to which shall be charged the cost of all buildings, structures and improvements in the lands u^ed and useful in the furnishing of water service. Such buildings, structures and fixtures include pumping stations, purifica- tion and reservoir structures, intake structures, steam production structures, coal and other fuel sheds, and other' storage buildings and structure^, barns, stables and all fixtures attached to such buildings and a permanent part thereof, together with fences, walks, trestles, drives, grading and improvements of grounds. Machinery founda- tions and settings, if designed as a part of the permanent construc- tion of the buildings and independent of their use in connection with any particular unit of equipment, shall be charged to the appropriate Buildings, Fixtures and Grounds account. If, however, such founda- tions and settings are prepared especially for certain units of equip- ment and designed to last no longer than such unit, their cost will be charged to the proper Equipment account. The following ac^ counts will be raised: I' \i :<>!{ M ACCOUNTS WATER UTIUTIKS. 89 Power Pumping Kt:iticn Buildings, Fixture j and Grounds. Charge to this account the cost of all buildings, fixtures and grounds used for the pumping of water by steam power, including all processes performed upon such water prior to its entrance into the transmission or distribution mains. Such structures include pumping station buildings, permanent machinery and apparatus foundations, outbuildings, tool houses, etc., and all appurtenant walks, fences, drives, tramways, trestles and all fixture? permanently ntia^hed thereto and a part thereof. .Xni'K : This account is included in tin- Account ]luiliiinlx in class 15 and class C. Hydraulic Po\ver Tumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds used in the pumping of water by hydraulic power, including all processes performed upon such water before its delivery to the transmission and distribution mains. Such structures include hy- draulic buildings and structures, pumping station buildings and structures, and all structures incidental thereto together with per- manent foundations for machinery and apparatus, tool houses, out- buildings and appurtenant walks, fences, drives, tramways, trestles and all fixtures permanently attached thereto and a part thereof. : This account is included in the account Buildings, Fixtures and K in class IJ and class C. 90 KATLROAD COMMISSION OF WISCONSIN. Klectric Pov.or Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of all buildings, fixtures and grounds used in the pumping of water by electric power, including all processes performed upon such water before its delivery to the transmission or distribution mains. Such structures include pump- ing station buildings, together with permanent machinery and ap- paratus foundations, tool houses, outbuildings and appurtenant v. ill Us, fences, drives, tramways, trestles, and all fixtures permanently attached Ibrrrto and a part thereof. \"Ti: : This Jiccounl is included in the account Huililiinis, Fixtures find (ii-inimlx in chiss I', ;)iul class C. Cas Power Pumping Station Buildings, Fixtures and Grounds. Charge to this account the cost of all building?, fixtures and grounds used in the pumping of water by gas power, including all processes performed upon such water before its delivery to the trans- mission and distribution mains. Such structures include pumping station buildings, together with all permanent machinery and ap- paratus foundations, outbuildings, tool houses and appurtenant walks, fences, drives, tramways, trestles, and all fixtures permanently attached thereto and a part thereof. Xoi'K : This account is included in the account BnUdinys, Fixtures find (,'roiintlx in class B and class C. Boiler Plant Buildings, Fixtuies and Grounds. Charge this account with the cost of all buildings, fixtures and grounds devoted to the generation of steam, all permanent founda- tions and settings for machinery and apparatus and appurtenant walks, fences, drives and tramways and all fixtures permanently at- t'ldied to such structures and made a part thereof. NOTE: Tins account is included in (he account liuililiiijf*, /'/./// ./< .s nnd arniiix.'N in class 1' and class ('. Gas Prcducer Plant Buildings, Fixtures and Grounds. Charge this account with the cost of all buildings and structures devoted to the production of gas for power purposes, including per- manent foundations and settings for producer machinery and ap- paratus, and appurtenant walks, fences, drives, etc., and fixtures permanently attached to such structures and made a part thereof. \<>TI: : This accoi:i:t is included in the account ]'iiilTI: : This account is included in the account linililinyx. /'/.// //rr.s- K'.M ArCOl 'NTS --\V.\TKU I'TIUTIKS. !K{ counts, al-o all fixtures permanently attached thereto and a part thereof, such as heating and plumbing systems, electric wiring, per- manent building vaults, together with appurtenant walks, fences, drives, etc. \iiil:iii(lx in class 15 ;ind class ('. t'tility i;<|ui]niieiit liuildiii^s, Fixtures ami Grounds. Charge this account with the cost of all buildings, fixtures and grounds devoted to stable, barn, garage or other utility equipment storage purposes, and all fixtures permanently attached thereto and a part thereof, and appurtenant fences, drives, walks, etc. \,,ri;: This account is included in tluj account UuiMinri*. FLi-tun* '//>in(j tilatian Au.riliuri/ Equivalent. Boiler Plant Equipment. Charge to this account the cost of all equipment devoted to the generation of steam. Charge with the cost of furnaces, boilers, their foundations and settings, boiler fittings, iron and steel smoke- stacks, feed pump, water feed pipe, injectors, economizers, water heaters, superheaters, valves, flues, steam pipes from the boilers to the engine throttle valves, steam exhaust system, boiler water purification equipment, mechanical stokers, cranes, coal and ash conveyors, steam traps, crushers, belt links, wheels, chutes and gates, conveyor car?, winches, motors, buckets, shafts, chains and similar auxiliary equipment in the boiler plant. UNIFORM ACCOUNTS WATKK UTILITIES. !>T (Jus Producer Kqiiipinent. Charge to this account the cost of all equipment devoted to the production of power gas for the purpose of operating pumping equipment, including the foundations and settings of such pro- ducers and their accessories, embracing gas producers, economizers regenerators, vaporizers, steam injectors, scrubbers, exhauster- out- fits, seals, appurtenant boilers and pumps, flues and piping, blower engines, gas piping from producers to gas prime movers and to holders, producer gas holders, exhaust piping, etc. Collecting' Aqueducts, Intakes and Supply Main-;. Charge this account with the cost of all aqueducts, intakes and supply mains used for gathering and collecting water and transmit- ting the same from the source of supply to the pumping station. This includes the cost of masonry and concrete aqueducts and chan- nels, piping and conduits, together with the necessary bracing, dig- ging and repaving in connection therewith and all necessary valves, screens, wet well-, gratings, submerged and exposed cribs, intake towers, sluice-gates, etc, Purification System. Charge this account with the cost of all apparatus and equipment used for punliraiinn of water. This includes settling basins, filter !)8 RAILROAD COMMISSION <>!' WISCONSIN. beds, mechanical filters and all auxiliary apparatus for purifying water, whether by plain sedimentation, sedimentation with coagula- tion, chemical treatment for softening and removal of organic or mineral impurities, together with any protecting structures erected in connection therewith. Trail -mission Mains. Charge to this account the cost of all transmission mains used fpr delivering water from the pumping station to the distribution reser- voirs or mains. This includes the cost of all trenching, placing trans- mission main pipe, special castings, lead packing, shut-offs, man- holes, valves and the cost of filling trenches and restoring the surface of the street to its former condition or that required by the municpial authorities at the time such transmission main is installed. Distribution. Mains. Charge to this account the cost of all distribution mains in place This includes all mains used in the distribution of water to the beginning of the service connections including the cost of all trench- ing, placing distribution main pipe, special work and castings, lead UNIFORM ACCOUNTS packing, shut-offs, man-holes, valves and the cost of filling trenches and restoring the surface of the ground to its former condition or that required by the municipal authorities at the time such main is installed. Services. Charge to this account the cost of the water utility's property in services in or leading to the consumers' premises. This includes the cost of material in place, the cost of trenching for placing serv- ices, service pipe, service boxes, stopcocks, etc., and the cost of filling trenches and restoring the surface to its proper condition. Where consumers are required to pay part or all of the cost of serv- ices, only that portion of the cost not chargeable to the consumers is chargeable to this account, and in all cases where only a portion of the cost of the services is chargeable to this account the entry thereto shall show the entire cost of the services as well as the cost charged to this account. Where services extending only from the main to the curb or to the lot line are placed before actually required for the purpose of supplying consumers, the entry of the cost should show that fact. Such services will be required to be separately re- ported in the annual report to the Railroad Commission. Hydrants. Charge to this account the cost of water utility's property in all hydrants placed in the distribution system. This includes the cost inn I.' \n.i.-n\i, ObflHftissiON OF WISCONSIN. of all material in place, the cost of trenching for placing hydrants, hydrant connections, etc., and the cost of filling trenches and re- storing the surface to its proper condition. Meters. Charge to this account the cost of water utility's property in all meters used in measuring water sold to consumers. This includes the cost of the first setting of the meters including the first set of meter fittings and connections in the premises of the consumers, or such portion of the cost as is borne by the utility. The cost of chang- ing the position of the meter or its removal should not be charged to this account. File Cisterns, Basins. Fountains and Troughs. Charge this account with the cost of the utility's property in all fire cisterns, basins, fountains and troughs. This includes the cost of all masonry and concrete work in connection with the construction of any cisterns and basins and all foundations and settings for fountains and troughs, together with the cost of all materials used in construction, and digging and trenching in connection therewith, and restoring the pavement to its original condition or that required by municipal ordinances. ACCOUNTS WATER TTII-ITIKS. 101 (General Office Equipment. Charge to this account, the cost of all equipment of the general office of the water utility, embracing such items as office furniture and furnishings, movable safes, filing cases and devices, typewriters, adding machines, addressographs and sundry office equipment having an expectancy of life in service exceeding one year. Stores Department Equipment. Charge to this account the cost of all equipment in the water utility storage department. This includes loading and unloading machinery, derricks, cranes, hoists, conveying apparatus, etc. Utility Equipment. Charge this account with the cost of all utility equipment. This includes wagons, drays, trucks, harnesses, horses, automobiles, bi- cycles, motorcycles, industrial tramways, etc. 102*'' < ' l< * RAILROAD* COMMISSION OF WISCONSIN. Miscellaneous Equipment. Charge to this account all equipment not includible in any of the preceding classified capital accounts, embracing such items as shop appliances, shop and laboratory tools, works tools and instruments, street department work tools and instruments, and other miscel- laneous equipment. NOTE : Utilities are at liberty to subdivide' this account to show the cost of any class of such miscellaneous equipment. Miscellaneous Construction and Equipment Expenditures. Accounts shall be opened as indicated below to which shall be charged all expenditures incurred during construction and before the operation of the water utility, of the character indicated by the title of the accounts. Ii expenditures are incurred for the service of engineers, superintendents and other technical skill of an advisory character during the process of construction and such items are not chargeable to any of the following accounts, there may be opened the account Engineering and Superintendence. The following detailed accounts should be kept of the expenditures during construction: Salaries During Construction. Charge this account with the salaries of all general officers and general office assistants during the period of construction of the water utility plant and up to the pumping, distribution and sale of vrater. NOTE : This account is included in the account Miscellaneous Construe! ion and Equipment ExpendH iirex in class H and class C. UNIFORM ACCOUNTS WATER UTILITIES. !():> Office Supplies and Expenses Duriii" 1 Const ruction. Charge this account with the cost of all office supplies and expenses incurred during the process cf construction of the plant up to the time of pumping and sale of water, such as messenger and janitor service, rent of premises occupied during construction, water, light, heat, telegrams, exchange on remittances, etc. XOTI: : This account is included in the account Minccllux <' and class C. Injuries and Damages During Construction. Charge to this account all damages to or destruction of property other than that owned by the utility, caused directly in connection with the construction of the water works, and all expenses incident to injuries or death of employes and other persons for which in- juries or death the utility is held liable or in the settlement of which claims allowances are made. This includes such items of expense as judgments for damages and plaintiff's court costs; proportion of salaries and expenses or fees of physicians and surgeons, expenses of undertakers, nurses and hospital expenses, medical and surgical supplies, contributions to hospitals during the period of construc- tion of the plant, transportation of injured persons and wages and salaries paid to employes while disabled. The salaries and expenses of the utility's claim agents, adjusters and their assistants while engaged upon settling such claims arising during construction will be charged to this account. The compensations of the general so- licitors or counsel of the utility while engaged in the defense and settlement of damage suits will also be charged to this account. XOTK: This account is included in the account M ixrclhnii'mis Conxtnirtiun ]-:,ri>c>in.- Con*/ nict i<,n and l-:inciit l:'.ri>< iK/il iir< matures in class B and class C. 106 RAILROAD COMMISSION OF WISCONSIN. Discount on Bonds During Construction. To this account may be charged the discount on bonds sold for construction purposes. The entries to such account shall be made with sufficient detail to permit of their identification and shall show the date when the bonds to which the discount applies were au- thorized, when issued and when sold, to whom sold, the amount realized from the sale, purpose for which the bonds were sold, and the application of the proceeds; all of which details will be called for by the Railroad Commission. NOTE : This account is included in the account Miscellaneous Construction and Equipment Expenditures in class B and class C. Miscellaneous Expenditures Du.ing Construction. Charge to this account all expenditures incurred during construc- tion not includible in any of the preceding accounts. NOTE : This account is included in the account Miscellaneous Construction in< nt l-:,ri>li<'s and Expenses, as their nature determines. Injuries and Damages l!<'st>rv. Utilities may open an Injuries and Damages Reserve, to which shall be credited monthly any amounts which may be charged to the proper operating expense or other 1 expense accounts. The amounts so charged and credited shall be such as are estimated to meet the admitted liability against it for injuries to persons and damages to property other than that of the utility, insofar as such claims can be anticipated by the exercise of reasonable judgment. All such claims, when paid to satisfy admitted liability and judgments ob- tained in the courts of law, shall be charged to this account. 112 KAILKOAD COMMISSION OF WISCONSIN. Insurance Reserve. Utilities may set up this reserve, to which shall be credited monthly the charges made in operating expenses to the Insurant < ac- count to cover self-carrying risks. When any irreparable damage to the property of the utility occurs, and the nature of such damage is such as to be covered by the provisions of self-insurance, the cost of repairing the property damaged, or the cost of its replacement, shall be charged to this reserve. CURRENT ASSETS. (ash. Charge to this account all money coming into the possession of the water utility and in which the utility has the beneficial interest. Also charge it with all bank credits, checks and drafts receivable subject to satisfaction or transfer upon demand, whether payable to bearer or to order. All cash disbursements should be credited to this account. Notes and Bills Receivable. Charge to this account the cost of all notes and bills receivable which are the property of the water utility and upon which solvent concerns or individuals are liable or which are sufficiently secured UNIFORM ACCOUNTS WATER UTILITIES. 113 as to be considered good. This account includes demand notes, drafts, etc., issued by others than banks, and time notes, drafts, etc., by whomsoever issued. This account does not include invest- ments nor the interest or dividends receivable from investments. Accounts Receivable. Charge to this account all amounts owing to the water utility upon accounts with solvent concerns other than banks; also all ac- counts and claims upon which responsibility is acknowledged by solvent concerns or individuals or which are sufficiently secured to be considered good and of all judgments against solvent concerns where the judgments are not appealable or suspended through ap- peal. Negotiable instruments will not be charged to this account. Interest and Dividends Receivable. When the water utility becomes entitled to demand any interest or dividend from solvent concerns the amount to which it thus be- comes entitled shall be charged to this account and shall be credited, to the appropriate account in the Income Account. This account in- cludes interest on matured accounts with solvent concerns and upon judgments against solvent debtors where such judgment has not been suspended as well as interest upon the commercial paper of solvent concerns. It does not include unmatured interest nor divi- dends not yet declared. 114 RAILROAD COMMISSION OF WJSCONSIX. Materials and Supplies. Fuel. Charge this account with the cost of all fuel purchased for the water utility at its cost delivered alongside the utility's storage, un- less purchased delivered in coal shed or to the place of storage. The account Fuel Stock Expense will be closed into this account monthly. Credit this account with fuel used. This account may be subdivided into accounts a, & and c, if de- sired, in order to give information regarding the cost of different kinds of fuel. Credit this account with all fuel used. NOTE : Fuel Stock Expense. Charge this account with the labor of weighing, unloading, piling and trimming fuel in shed or in unloading fuel from cars and boats, including cost of operating hoisting apparatus, including also the cost of shovels and other hand tools and repairs to the same. (This account will be closed monthly into the Fuel Stock Account.) Pumping Station Supplies. Charge this account with all pumping station supplies such as lubricating oils, graphite, wipers, waste, station tools, etc., includ- ing the freight and handling cost of the same. Credit with the cost of material withdrawn from stock for use. UNIFORM ACCOUNTS WATER UTILITIES. 115 Main Piping. Charge this account with the invoice cost, freight and cost ot handling of all main piping. Credit this account with all such ma- terial as used, charging the appropriate operating expense or con- siruction account, as the use of the material in question determines. Service Piping. Charge this account with the invoice cost, freight and cost of handling of all service piping. Credit this account with all such material as used, charging the appropriate operating expense or con- struction account, as the use of the material in question determines. Fittings. Charge this account with the invoice cost, freight and cost ot handling of all pipe fittings, valves, stopcocks, etc. Credit this ac- count with all such material as used, charging the appropriate oper- ating expense or construction account, as the use of the material In question determines. 116 RAILROAD COMMISSION OF WISCONSIN. Meters. Charge this account with the invoice cost, freight and cost of handling all meters. Credit this account with the meters removed from stock room, charging the appropriate operating expense or construction account, as the nature of the case requires. Hydrants. Charge this account with the invoice cost, freight and cost of handling of all hydrants. Credit this account with hydrants re- moved from stock. Appliances. Charge this account with all appliances purchased at their cost delivered in the utility's storeroom, including freight, cartage and cost of handling. Profits on all sales of appliances will be credited to the appropriate revenue account. Credit this account with all appliances taken from stock. NOTE : Jhis account may be* sub-divided into accounts a, "b, c, etc., if de- sired, in order to properly account for the different classes of appliances. UNIFORM ACCOUNTS WATER UTILITIES. 117 Miscellaneous Materials and Supplies. Charge this account with all material purchased to be used by the utility and not properly chargeable to any of the preceding stock accounts at the cost of such material delivered in stock room, in- cluding freight, cartage and handling. Credit this account with all material taken from stock. NOTE : This account may be subdivided into accounts a, K, c, etc., if de- sired, in ordeT to properly account for different classes of stores charged to this account. Miscellaneous Current Assets. To this account shall be charged the cost of all current assets of the water utility not chargeable to any of the preceding current as~ set accounts. Property readily convertible into money and which is being held with the intent of being so converted into money will be considered as a current asset and charged to this or the appro- priate preceding account. 118 RAILROAD COMMISSION OF WISCONSIN. PREPAID ACCOUNTS. Prepaid Insurance. When premiums on insurance policies are paid in advance of their accrual, the amounts prepaid whether paid in cash or by an issue of notes or other negotiable paper shall be charged to this account. As the premiums accrue they shall be credited at monthly intervals to this account and charged to the operating expense account Insur- ance. Prepaid Taxes. When taxes are paid in advance of their accrual, the amount 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 operating expense account Taxes. Taxes for special benefits or special assessments for improvements will not be charged to this account. Prepaid Interest. When interest is paid in advance of its accrual on any obligations of the water utility it shall be charged to this account. As the in- terest thus prepaid accrues it shall be credited at monthly intervals to this account and charged to the appropriate interest account. UNIFORM ACCOUNTS WATKK TTILITIKS. 119 Miscellaneous Prepaid Accounts. Charge this account with all prepaid items of the water utility not includible in the preceding prepaid accounts. As the amounts thus prepaid accrue they shall be credited at monthly intervals to this account and charged to the appropriate expense account. CAPITAL LIABILITIES. Capital Stock. In the accounts of stocks outstanding a separate account shall be opened for each class of stock issued and no two stocks shall be considered of the same class unless they are equal in their interest or dividend rates, voting rights and conditions under which they may be retired, if the right to retire them is contained in the contract of issue. The characteristics of any class of stock in these regards shall be designated in the title of the accounts opened to cover such stocks and shall be clearly expressed in the first entries to such account. To the account for any class of stocks shall be credited when issued the par value of the amount of such stock issued. J such issue is for money that fact shall be stated, and if for any oth r consideration than money the persons to whom issued shall be de .3- RRted and the consideration for which issued shall be described ith sufficient particularity to admit of identification; if such issue is to the treasurer or other fiscal agent of the corporation or if by him disposed of for the benefit of the corporation, that fact and the name of such agent shall be shown and such agent shall in his account of the disposition thereof show like details concerning the consideration realized thereon, which account, when accepted by the corporation, shall be preserved as a corporate record. 120 RAILROAD COMMISSION OF WISCONSIN. Funded Debt. The funded obligations of the utility shall be divided into classes according to their characteristics, as to the security for the same. the rate of interest, interest dates, and date of their maturity. A separate sub-account shall be opened for each such class of funded indebtedness and no accounts or debts not agreeing in the character- istics mentioned shall be included in the same sub-account. The titles of each sub-account shall express the characteristics above stated. To the proper sub-account shall be credited, when issued, the par value of the amount of the evidences of funded indebtedness issued. The entry shall show not only the amount issued but the purpose for which issued and shall make clear and intelligent refer- ence to the corporate records showing all details connected with such transactions. If the consideration received for the issue is anything other than money, the entries shall show further to whom issued and shall describe with sufficient particularity to identify it, the actual consideration received for it. If the issue is to the agent of an undisclosed principal, the name and business address of such agent and the fact of his agency shall be shown in the entry. MORTGAGE LIABILITIES. Real Estate Mortgages. The mortgage obligations of the utility shall be divided into classes according to their characteristics, as to the security for the issue, the rate of interest, interest dates, and the date of maturity. A separate sub-account shall be opened for each mortgage. The title of each such sub-account shall express the characteristics above stated. To the proper sub-account shall be credited, when issued, the total receipts from the sale of evidences of indebtedness secured by the mortgage. The entries shall show the amount of the mort- gage debts, the purpose for which such debt was incurred and shall show by intelligent reference all the details connected with such UNIFORM ACCOUNTS WATER UTILITIES. 121 transactions. If the consideration received for the indebtedness is anything other than money the entry shall show the person to whom issued and shall describe with sufficient particularity to identify it the actual consideration received. If the indebtedness is to an agent of an undisclosed principal, the name and business address of such agent and the fact of his agency, shall be stated in the entry. other Mortgages. This account shall be raised to show all mortgage indebtedness and transactions pertaining thereto in regard to mortgages other than real estate mortgages as denned in the preceding account Real Estate Mortgages. CURRENT LIABILITIES. Notes and Bills Payable. When any note, draft or other bill "payable, which matures not later than one year after date of issuance or of demand or assump- tion by the utility of primary liability thereon, is issued or assumed, the par value thereof shall be credited to this account and when it is paid it shall be charged to this account and credited to Cash or other appropriate account. 122 RAILROAD COMMISSION OF WISCONSIN. Accounts Payable. Credit this account, when incurred, with all liabilities of the water utility upon open accounts not includible in any of the other current liabilities accounts. Matured Interest on Founded Debt Unpaid. When interest owing by the water utility upon any of its funded indebtedness matures and is unpaid, whether the cause of failure is on the part of the coupon holder to present coupons for payment or for other reasons, it shall be credited to this account and charged to the account Unmatured Interest on Funded Debt Accrued to which it had heretofore been credited. Matured Interest on Notes and Bills Payable Unpaid. When interest owing by the water utility upon any of its notes and bills payable matures and is unpaid, whether the cause of failure is on the part of the holder of the paper to present it for payment or for other reasons, it shall be credited to this account and charged to the account Unmatured Interest on Notes and Bills Payable Accrued to which it had heretofore been credited. I'xiFORM ACCOUNTS WATER UTILITIES. 123 Dividends Unpaid. When dividends declared by the water corporation become pay- able they shall be credited to this account and charged to the ac- count Dividends. Deposits. Credit ; to this account, as such deposits are made, all cash de- posited with the utility by consumers as security for the payment of water bills. Deposits refunded shall be charged to this account and credited to Cash. Deposits applicable to uncollectible water bills shall, at the close of the fiscal year or earlier, at the option of the accounting utility, be credited to the account of the consumer involved and debited to this account. Deposits made by employes or others shall also be credited to this account. Detailed records of deposits as between customers and employes will be required by the Railroad Commission. Miscellaneous Current Liabilities. Credit to this account at their face value all unfunded obliga- tions upon which the water utility is liable and which are not else- where provided for. 124 RAILROAD COMMISSION OF WISCONSIN. ACCRUED LIABILITIES. Insurance Accrued. Credit to this account at the close of each month the insurance accrued during the period in question, as determined by the policies of all insurance covering the property of the water utility. When such premiums are paid they shall be charged to this account and credited to Cash or other appropriate accounts. The amount set aside as an insurance reserve by the utility carry- ing its own insurance either in whole or in part shall be charged to this account. Taxes Accrued. To this account shall be credited at the close of each month all taxes accrued during the month and corresponding charges shall be made to the Taxes account. Credits to the account Taxes Accrued will be based upon estimates until the amount of the taxes levied for the period is definitely ascertained. Such estimates shall bo made upon the best data available, and as soon as the amount of taxes for the period is known, the account involved shall be adjusted to conform. When any taxes become due they shall be charged to this account. UNIFORM ACCOUNTS WATER UTILITIES. 125 Uiimatured Interest on Funded Debt Accrued. To this account shall be credited at the close of each month all unmatured interest accrued during the month upon the funded in- debtedness of the water utility. When such interest matures it shall be charged to this account and credited to the account Ma-* tured Interest on Funded Debt Unpaid. When paid, the interest shall be charged to the account Matured Interest on Funded Debt Unpaid and credited to Cash or to the coupon deposit account. Uumatuied Interest on Xotes and Kills Payable Accrued. To* this account shall be credited at the close of each month all unmatured interest accrued during the month upon all notes and bills payable by the water utility. When such interest matures it shall be charged to this account and credited to the account Ma- tured Interest on Notes and Bills Payable Unpaid. When the interest is paid, it shall be charged to the account Matured Interest on Notes and Bills Payable Unpaid, and credited to Cash or other appropriate account. Dividends Accrued. To this account may be credited at the close of each month the amount of dividends accrued on preferred and common stock during 126 RAILROAD COMMISSION OF WISCONSIN. such period at the rates of dividend payments established by the corporation. When such dividends become payable they shall be charged to this account and credited to the account Dividends Un- paid, in which account they shall remain until paid, when such amount shall be charged to Dividends Unpaid, making a corres- ponding credit to Cash or other appropriate account. Miscellaneous Liabilities Accrued. To this account shall be credited at the end of each month as it accrues, any other unfunded obligation of the utility not provided for in any of the preceding accrued liability accounts, making a corresponding charge to operating expenses or other expense ac- count. LIST OF ACCOUNTS AND I.\ni:x. 127 tL & \ " 1 I 00 BQ ; 'G O ^. jj *r- 1 V. W 3 ^_ r "^ ^ 0, ^ O !i ! V. o 09 aS C ^ pj IS r^ .s T. S C/3 * g ^ "^ o ^ O g g p g 2 v g * p 1 ~ i 1 ^ f bi & bo a-f a,l ! ^E o I ed ^ p - X "C, .p o ^- < 3 T. '-(. <-+ M ^ g .5 3 ;_ '~- be p S. c 2 O "5 ~ .~ t -73 r '3 'S c eg BB r f_ ,^ ^C ~fi 3 "'- O o - . / | ^ ; 5 a | -z. it | j ."H I " | EO 1 ':( J I ! /. 'z. 72 ^ ^ : o - t. r |f j-a a ^z ~ ~. 1 J c 3 C ^- - 3 It . ~ j r ^. V. +-* HH P5 r '^3 * ^ 3 , -^ c. r Sl 3 * S COUNTS AND OME ACCOUNTS. K' ^ i 1 1 s s 1 H g <: p M "oo p rom Municipal Ilydran o> X " g $-i o CM E a 3 O 'GRATING REVENUE lerchandise Sales. Mpintf and Connections. Land, H dgs., A: Appa i Deposits uid Dividends from I ,ions from Municipal icipal Plants only) ous Non-operating Rev< " 5 S "^ - .5 1 1 be ~ bb ! O 0) "o O ^ * 2 3 O *^> t/3 <3 3 11 1 ' '5 3 ~ 3 3 3 ^ CJ C tn I- t- O ^ ~ 3 ^ .0 o pr") ^ S !^ *^ ? ^~ S 3- 'Jl "x 2 S i *S 3 C C- ' ' -- K H H ~ K * PM p t * ^ J3 ^ ^ H Ul ( . ; 3 3 | fl' o S S < a o i 1 td V. O * 'G e c g "3 CD JU QQ 2 2 -- ^ *< 75 ^ g w I 'S Jj5 1 OJ 3 1 6 3 "c o e 's > ^ 3 "3 53 CC s 09 tf g g g g g ri =t C 2 o p 3 VH H **-* % "^i- 9 ctf BB c C/3 05 yj 5 C 0) bO be bo be bi rf S a S . .S *^ 'o o a 'c '= "^ '3 a '3 J3 w ^ |M C t. * t. S rt *- t/3 . w W K w -". X 128 LIST OP A ceo r NTS AND INDEX. O 2 H p 2 H C) 02 OJ t> I- 'X X 5 . cr. r: o o o r-i r-l C7 JvJ CM 03 . O .' im X) 23 c a .2 ^e ^e^ 3 O O rH r q= . ^^ S ' 'W ' 1 s o & c X O GD ^ ^x P- . cc 1 ee w 6 X O !f i -. o o , '^ .5 | fill I 2!^ "o - - b o c p o LIST OF ACCOTXTS AND INDEX. 129 |5f oSi>5o g^5 ci - ^c II OPERATE I-H 3 p Purchased. etf M O X f Hydraulic s. -'- ;^ I i !' Collecting ?s & Supply I f PuriRcatic c e X* &- ^~ *> c c g o ~ - O 1 ? .2 o o ^ '5 ii 1 05 C0 a to C 'O ^ s 5 o CM d iT K r 5" | *?- 1 ce 5 o be C ^ r^ 73 .. |s gc| ~" 1 >.^ 2 1 I ll w ffi H 4J ^ CC i. 'E. S s a A a* It. J J i -6 i Ci Ci Ci H E- to t- 00 5 * = J ;= ^ e 130 LIST OF AccorxTs AND INDEX. ^ 2 S t- f' f- ? C5 O 00 -i M CO bCO CO CO CO CO CO CO CC CO CO CO .2 ' S .2 '. I o g g !J .2* I "cS I O i C 3 ^ cti "^"c 31 ^ co ! r"^. G ? co g T3 o> bn -Ji O bjo gj S ^ G "a b r^H o g 1 *N O) O 4< g) ^ o 3 C/M ON: Superintende Pump Labor Purification I , Miscellaneou Electric Curre Lubricants. . Purification npnpi Miscellaneou Supplies an^ Maintenanc< Auxiliary E G *-) C $, 3J r ^ 'S f Maintenance ducts, Intak i. Maintenanc S - 3^ 4 'S wS Maintenance Bklgs., Fixt g 5 o o o o ,-H d^5 (M W 6 x ^ o S 2 <. ( , r^ t4_j o " p fc _ jj 3 C 3 O < O ^ '^ Q o ^ ,0 9 IH E 1 i o> o 8;s%i o W be *v* r S 3 cT" 2 S c "5 C C o r M '^3 ^ O C) be c o 5 C UD Q H ^ rt . S a ce G > .S J> .S "^ G G "^ Q LH ^ o j 3 rj O c3 -j2 c^ '7^ cfi ^ 'c c^ J^r* CC .F- ^K O o fc 4 o 0) S 3 ' Pk K < Jz; * ^ " * S ta | r-5 C -g^S .S Jp = o s sis -8*^5 ,-di S.5 O 0> * c/3 . ,2 O 0> c; ^i|5S-Hll ls|l|||l|l g-j^S^^iS H rt X> d "d . . d .r> 6 -3 ^ Tf* ^ ""F """F *O O *." tr** * ?> ^^^.I^HrHr-Hr^, l*-<^H |ll|l w S S 5 a 3 3x o'5^3*- E 0^0 05 O 2 to 2 b -' " 5.2 S s 5 a C &, C o 5" - 3 fl 5 M - 5 5 G s = 3 -5 ^ - - a - rt < ^ O '3 |* *"'* is I j s CN CO CO GO GO e> s ; a 3 .S a-- ^ cr'3 c'O r^M^a-3 bfc3'^'^ Oj, GO G ^^ C^ Ctf *^ 7* ~ o O _ = Cl r-J CC CC r^J O 1^ ^ G 'C 'S C X i3iw|* -o|5ii -ls=.B?S = 5-=s&. - ** al ce .o *^ o T3 'O > S GC' "5 3 '5 S B3|J Og|o 3 O <*a 9 .S |?S a 'Su rt X ^3Q o S Stf^S c . ^j ^ r- ft c.5 c c bt/ ,5 P . 'O ^^ ^ OS '5 "3 c3 ^ S s "S P5 P3 O c ^5 O o5 GO ^H _22_ 2 GO O^ 1 1 1 1 be sd ai .5 CO g, o II Tf ,OO H X .H O 'o 1 C (D ^C ^ G I! .A* GO 132 LIST OF ACCOUNTS AND INDEX. C. T! tl.O C ^ H ^ g 5 a? ft 3 '. . G K 3 o o >-i O w o s G 09 .2! ft I 2 1 i-3 ct 1 CO co cc 3 O J VTION: Operating +a & fa IH Miscellane Expense 'ENANCE : - * C ft r o 3 o ^^ *S ^ C o5 .2 oi ft 5 }?; H O fa ^ r5 H -*f H K K ro ci co ffO ^.> ^ i fcC 1 C ^3 ^ rz ^ 5 - p w LIST OF ACCOUNTS AND INDEX. 133 0000 bOO O O /. H x D 3 O < K ao ia ^^.^ X G 3 H - PM CJ X H 1 1 o < S ! -=, ft f j -/. 1 w -PU o fc o w J p a w ffl S ^-1 .... '- 71 ^U JL i- r c - * -^ O S "M o 5 cfl I : :t 2 : 2 it < N o i - M &H 2 a? 3 1 2 :l a. Ss |M S 3 s s c_ s a 5 J S9g ^ Q .2* 2&; 1 o o - : ^ r ^ ffi o a 3 * 3 O^-' r ) 55 i/ >JH S - p w M" C tC v *- ^ fe 2& ._ Cv .^ .si >,

3 SSSi 1 ? J 5; , S -5 *2 = = '= ' 5 ^ b ~: .= sill 1 : 'S i "S.Jfl 2^ - : T ~ * = c 2 2 2 .2 f _ CS 71 ~ ^ O^^S 5 >- I j- ^ r: CO ?' a c T^J {Sq 1 ^ f | S?-^ B 4 VJ i r - g r r ai " ~ - - - ^ o' ' '^ y s^ 5 Is o _ = I . I i If * >2- 2 ia fa ^ -j - 03 o 1^ 0-00 11=3. -3-5 c.2 "o S 00?' CO ^ N W Ol N il-g i s s I '5 ? a . O t^r l 134 LIST OF ACCOUNTS AND INDEX. O O O ? : a i'i 50 *s be fi c 0> "5 cc 2 , . EH ce -^ O tj < 1 I 1 I 1 I 1 I OS CO 'CO CO CO a b< H A o <> CO ; . co C 'A c ^ a S ^- iSw C/ 1 flj - -w o c S'E a C O *0 ^ VI 72 C2 || ? O CO O r EH G "^ ^ CO a *rr -- 1 - C C G" 00 CO r ; H g o S 2 g EH S S Q g a O fa o w IH Ol C S CO 0> co 9 CO cc S O Transmi age Facil Cw ^*^ Q c o .2 '-^ ^ "S ,0 * ^ CO '""""' -^ co M g 1 3 ^ a. CO ^J >v CO "g co >j ^H ^ O ^ 'JZ co 3-s^aw - G _0 o "as CO ^ V ^ CO co Gg p. 6o il ce * co X 3 C; h ~ l "S o S ^ c< - 1 1 " -^ S - fe .5SSg.. -tr ce c c c Distribut Labor. Customer Distribut: and Ex NANCE: . Mainten Mains ^ ^, vt S S ^ o *2 ce ce ce: S c c -^ 3 O O> O C O -^ -^ -t- 3 'cefc c c c g '5 ce ce ssa M C^ -0 d ^ CO CO g ^ CO CO CO ^f 3 CO t* CO CO CO CO: 0) a O G .2 II o o o O) CD O> O O O i- 111 "s.sS 'ce 'ce cc co cc* LIST OF ACCOUNTS AND INDEX. 135 A 9 ? ? S o :*-.& to I o> o 3UNTS. CVrws yl. 38aa. Collection Salaries and Commi sions 38ab. Reading Meters and Deliverii Bills 38ac. Collection Supplies and Expens QQo/l TTr,llHHla A^r-rMintc fttocai* Charge) 38ba. Promotion of business, Salari fc Commissions 38bb. Promotion of Business, Suppli Ac Exp's I'KKATION : iJlla. Salaries of General Officers 39b. Salaries of General Office Clerk 40a. (Joneral Office Rent 40b. Miscellaneous (Jeneral Office Su plies and expenses 4 1 a. Law Expenses General 41b. Miscellaneous General Expense 41c. Railroad Commission Expenses AINTENAN< K. 42a. Maintenance of General Offi Equipment 42b. Maintenance of General Office Buildings, Fixtures and Grounds.. O ^Y- ' M Q < to to to to 05 05 j GQ 05 05 C OQ O> 05 to a: E ~e^ z fi C 05 05 C C O 05 o o ^ a j ft CU , 2 PH 4 X X X X *aa Cw rf O o 2 S I- -. "^ I/; * * ^ c to -3 2 "^ J5 < i .2 1 1| ^05.2 Q^ O "^ ... ^05 P 5 8. S. s g5S g 3 J a c ' X 05 3 3 a 1 ^ 1 o | > g Expenses- ellaneous G oad Comm | 05 05 X -J - c c =a Oj 05 05 a |II 6 a c i i ^ ^ O - ^ '^ 3 ^- ^ O 'S P :; c S > X "- ^ 'ce c*' 1 ^ r^ H o S s % (j S 05 jsa^zs ij i ^ . Q co S i g 3 S d X5 6 a ILL Pd ' o * o CC ^3 r/> O5 & P 05 C 30 136 LIST OF ACCOUNTS AND INDEX. C ^J CC -f -* t- t- I- t- C- i- L- I- I L t- t- t- X 00 c ~ ; _ g go g 1 J "S X ~-> rt ce ^> S -^ 5 o , a ry5 ~ ~ - 1 yj Q} M .:: '"^ ~^ c c " 2 bjo ^ y: gS fl' ^| a i j^ be J b t a g "* IH .= % 1 2^ w .5' g^ j ^ S - ^ 3 C h P- s 3 _ -+- g :- o -- Of. r ) '^ x ) C a , i. i 4. X "a 11 d ^ c 'C X 13 ^-^ O (^ > * i T .^ "** e_ "^ V ) t a 3 o ^ c * .2 ^ * .S ~ ^ T le cc "2 se <= -^ B3S "* Tf -^ Tt II I i! I CD ^ ~*t ^ J= ^ Q K Q A- w x S W M 1 si tf ^ w , cu > o fo o , ( ^ ^3 =J X "S =e^^^ o LIST OF ACCOUNTS AND INDEX. 137 BALANCE SHEET ACCOUNTS. CONSTRUCTION AND EQUIPMENT ACCOUNTS. All Claw*. INTANGIBLE. Page Organization 84 Franchises 84 Rights, Licenses, etc 85 TANGIBLE. Land (used in operation of property) 86 f Pumping Station Land 86 I Source of Water Supply Land 87 ,. I Reservoir, Tank and Standpipe Land *7 j Genera] Office Land 87 I Stores Department Land 88 I Utility Equipment Land 88 Buildings, Fixtures and Grounds (used in operation of property) 88 Steam Power Pumping Station Buildings, Fixtures and Grounds. 89 Hydraulic Power Pumping Station Buildings, Fixtures and Grounds 89 Electric Power Pumping Station Buildings, Fixtures and Grounds 90 Gas Power Pumping Station Buildings, Fixtures and Grounds. 90 Boiler Plant Buildings, Fixtures and Grounds t 90 * ; Gas Producer Plant Buildings, Fixtures and Grounds 91 Source of Water Supply Buildings, Fixtures and Grounds 91 Reservoir, Tank and Standpipe Buildings, Fixtures and Grounds. 92 I Distribution Buildings, Fixtures and Grounds 92 j General Office Buildings, Fixtures and Grounds 92 I Stores Department Buildings, Fixtures and Grounds 93 i Utility Equipment Buildings, Fixtures and Grounds 93 Pumping Station Equipment 94 Steam Power Pumping Station Equipment 94 Hydraulic Power Pumping Station Equipment 94 P^lectric Power Pumping Station Equipment 95 Gas Power Pumping Station Equipment 96 Boiler Plant Equipment 96 Gas Producer Equipment 97 Collecting Aqueducts, Intakes and Supply Mains 97 Purification System 97 Transmission Mains.. 98 * These accounts are included In accounts Land Used in Operation of ProfttrtVi and Buildings, n.rtitrex anil finmw/s, respectively, in class H and class C. 138 LIST OF ACCOUNTS AND INDEX. Page Distribution 98 Mains 98 Services 99 Hydrants 99 Meters ' 100 Fire-cisterns, Basins, Fountains and Troughs 100 General Office Equipment 101 Stores Department Equipment 101 Utility Equipment 101 Miscellaneous Equipment 102 Miscellaneous Construction and Equipment Expenditures 102 f Salaries : 102 Office Supplies and Expenses 103 Stationery and Printing ." 103 Law Expenses 103 In j uries and Damages 104 * ! Insurance 105 Taxes 105 Interest 105 Discount on Bonds 106 [ Miscellaneous 100 Cost of Plant Purchased (in lieu of plant constructed) 106 TREASURY SECURITIES. . All Classes. Treasury Securities 107 INVESTMENTS. All Clashes. Investments 107 RESERVE ACCOUNTS. REQUIRED PERMANENT RESERVES. All Classes. Depreciat ion Reserve 108 Sinking Fund Reserve 109 Amortization Reserve, 109 OPTIONAL RESERVES. All Classes. Maintenance Reserve 110 rve.... 110 Promotion of Business Reserve Ill Injuries and Damages Reserve Ill Insurance Reserve .112 *Thse accoun ment Expenditures in class B and class C. LIST OF ACCOUNTS AND INDEX. 139 CURRENT ASSETS. All Classes. Page Cash 112 Notes and Bills Receivable 112 Accounts Receivable 11)} Interest and Dividends Receivable 113 Materials and Supplies 114 Fuel 114 Pumping Station Supplies 114 Main Piping 115 Service Piping 115 Fittings 115 Meters 116 Hydrants 110 Appliances 1 1(5 Miscellaneous 117 Miscellaneous Current Assets . 117 PREPAID ACCOUNTS. Ml Ofaste*. Prepaid Insurance 118 Prepaid Taxes 118 Prepaid Interest 118 Miscellaneous Prepaid Accounts IIS) CAPITAL LIABILITIES. All Classes. Capital Stock 119 Funded Debt.. . 120 MORTGAGE LIABILITIES. All Clawex. Real Estate Mortgages 120 -Other Mortgages 121 140 LIST OF ACCOUNTS AND INDEX. CURRENT LIABILITIES. All Classen. Notes and Bills Payable 11 Accounts Payable 122 Matured Interest on Funded Debt Unpaid 122 Matured Interest on Notes and Bills Payable Unpaid 122 Dividends Unpaid 123 Deposits 123 Miscellaneous Current Liabilities 12:5 ACCRUED LIABILITIES. All Classes. Insurance Accrued 124 Taxes Accrued 124 Unmatured Interest on Funded Debt Accrued 125 Unmatured Interest on Notes and Bills Payable Accrued 125 Dividends Accrued 125 Miscellaneous Liabilities Accrued . 126