A. This account shall include the cost installed of service pipes and accessories leading to the customers' premises.B. A complete service begins with the connection on the main and extends to but does not include the connection with the customer's meter. A stub service extends from the main to the property line, or the curb stop.C. Services which have been used but have become inactive shall be retired from utility plant in service immediately if there is no prospect for reuse, and, in any event, shall be retired by the end of the second year following that during which the service became inactive unless reused in the interim.D. House regulators and the cost of installation thereof may be charged to this account if the accounting company cannot ascertain the individual cost thereof.ITEMS
1. Curb valves and curb boxes.2. Excavation, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material.3. Landscaping, including lawns and shrubbery.5. Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.7. Pipe and fittings, including saddle, T, or other fitting on street main.10. Protection of street openings.12. Service valves, at head of service, when installed or furnished by the utility.13. House regulators (see Note D above).When a customer pays all or a part of the cost of the service and such cost is properly includible in this account, the amount borne or contributed by the customer shall be credited to account 271, Contributions in Aid of Construction.