Section 1093.4 - Expense Accounts(a) Production | Supervision, labor and expense | Purchased power |
| Generation fuel, water and steam |
| Maintenance--structures and improvements | |
(b) Transmission | Supervision, labor and expense | Maintenance--structures and improvements |
(c) Distribution | Supervision, labor and expense | Maintenance--structures, improvements and equipment |
(d) Customer accounts | Supervision, meter reading and other expense | Uncollectible accounts |
(e) Administrative and general | Salaries | Franchise requirements |
| Office supplies and other expenses | Rents and leases |
| Maintenance--general plant |
| Property insurance, injuries and damages | Other |
| Employees' retirement and benefits | |
(f) Other operating | Depreciation and amortization | Other |
| Taxes | Expense credits |
(g) Non-operating | Interest on long-term debt | Other |
| Expense credits |
| Other interest | Expenses of other activities |
| Expenses applicable to prior years | |
Cal. Code Regs. Tit. 2, § 1093.4