GAS PLANT INSTRUCTIONS

Section 1 - Classification of Gas Plant at Effective Date of System of Accounts
Section 2 - Basis of Charges to Gas Plant Accounts
Section 3 - Components of Construction Cost
Section 4 - Overhead Construction Costs
Section 5 - Expenditures on Leased Property
Section 6 - Land and Land Rights
Section 7 - Structures and Improvements
Section 8 - Equipment
Section 9 - Additions and Retirements of Gas Plant
Section 10 - Work Order System Required
Section 11 - Transfers of Property
Section 12 - Common Utility Plant
Section 13 - Transmission and Distribution Plant