N.M. Admin. Code § 17.12.720.17
Current through Register Vol. 35, No. 21, November 5, 2024
Section 17.12.720.17 - UTILITY PLANT ACCOUNTSA. Intangible Plant: (1) 301 - Organization: This account shall include all fees paid to federal or state governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprise and putting it into readiness to do business. (a) Items: (i) Cost of obtaining certificates authorizing an enterprise to engage in the public utility business.(ii) Fees and expenses for incorporation.(iii) Fees and expenses for mergers or consolidations.(iv) Office expenses incident to organizing the utility.(v) Stock and minute books and corporate seal.(b) Note A: This account shall not include any discounts upon securities issued or assumed; nor shall it include any costs incident to negotiating loans, selling bonds, or other evidences of debt, or expenses in connection with the authorization, issuance, and sale of capital stock.(c) Note B: Exclude from this account and include in the appropriate expense account the cost of preparing and filing papers in connection with the extension of the term of incorporation unless the first organization costs have been written off. Where charges are made to this account for expenses incurred in mergers, consolidations, or reorganizations, amounts previously included herein or in similar accounts in the books of the companies concerned shall be excluded from this account.(2) 302 - Franchises and Consents: (a) This account shall include amounts paid to the federal government, to a state, or to a political subdivision thereof in consideration for franchises, consents, or certificates running in perpetuity or for a specified term or more than one year, together with necessary and reasonable expenses incident to procuring such franchises, consents, or certificates of permission and approval, including expenses of organizing and merging separate corporations, where statutes require, solely for the purpose of acquiring franchises.(b) If a franchise, consent, or certificate is acquired by assignment, the charge to this account in respect thereof shall not exceed the amount paid therefor by the utility to the assignor, nor shall it exceed the amount paid by the original grantee, plus the expense of acquisition to such grantee. Any excess of the amount actually paid by the utility over the amount above specified shall be charged to account 426, Miscellaneous Income Deductions.(c) When any franchise has expired, the book cost thereof shall be credited hereto and charged to account 426, Miscellaneous Income Deductions, or to account 110, Accumulated Provision for Depreciation and Amortization of Utility Plant, as appropriate.(d) Records supporting this account shall be kept so as to show separately the book cost of each franchise or consent.(e) Note: Annual or other periodic payments under franchises shall not be included herein but in the appropriate operating expense account.(3) 303 - Miscellaneous Intangible Plant: (a) This account shall include the cost of patent rights, licenses, privileges, and other intangible property necessary or valuable in the conduct of utility operations and not specifically chargeable to any other account.(b) When any item included in this account is retired or expires, the book cost thereof shall be credited hereto and charged to account 426, Miscellaneous Income Deductions, or to account 110, Accumulated Provision for Depreciation and Amortization of Utility Plant, as appropriate.(c) This account shall be maintained in such a manner that the utility can furnish full information with respect to the amounts included herein.B. Utility Land and Structures: (1) 310 - Utility Land and Rights-of-Way: This account shall include the cost of all utility land, land rights, and rights-of-way. (See Utility Plant Instruction 6 [F.].)(2) 311 - Utility Structures and Improvements: This account shall include the cost in place of structures and improvements used and useful in connection with utility operations. (See Utility Plant Instruction 7 [G.].)C. Source of Supply Plant: (1) 312 - Collecting and Impounding Reservoirs: This account shall include the cost in place of structures and improvements used for impounding, collecting, and then storing water in the source of supply system.(a) Items: (i) Aerators (when installed as an integral part of collecting and impounding reservoirs).(ii) Bridges and culverts.(vii) Fish ladders and elevators.(ix) Gate houses and equipment.(xv) Spillways and channels.(xvi) Any other permanent improvement to collecting and impounding reservoirs.(2) 314 - Wells and Springs: This account shall include the cost installed of wells and springs used as a source of water supply. (a) Items: (vii) Overflow spillways and channels.(ix) Springs and appurtenances.(x) Wells, casings, and appurtenances, including cost of test wells and nonproductive wells drilled as part of a project resulting in a source of water within the same supply area.(3) 317 - Other Water Source Plant: This account shall include the cost installed of other water source plant which is not properly includable in other source of supply plant accounts.D. Pumping Plant: (1) 325 - Electric Pumping Equipment: This account shall include the cost installed of pumping equipment driven by electric power.(a) Items: (i) Motors for driving pumps.(ii) Pumps, including setting, gearing, shafting, and belting.(iii) Water piping within station, including valves.(iv) Auxiliary equipment for motors and pumps such as oiling systems, cooling systems, condensers, etc.(v) Electric power lines and switching.(vi) Regulating recording, and measuring devices.(vii) Foundations, frames, and bed plates.(viii) Ladders, stairs, and platforms if a part of pumping unit.(2) 328 - Other Pumping Equipment: This account shall include cost of equipment used in pumping operations not properly includable in account 325 such as gas engine and gasoline engine pumping equipment.E. Water Treatment Plant: 332 - Water Treatment Equipment: This account shall include the cost installed of apparatus equipment and other facilities used for the treatment of water.F. Transmission and Distribution Plant:(1) 342 - Distribution Reservoirs and Tanks: This account shall include the cost in place of reservoirs, tanks, standpipes, and appurtenances used in storing water for distribution. (See Utility Plant Instruction 7.) (a) Items: (i) Aerators (when installed as an integral part of distribution reservoirs).(ii) Bridges and culverts.(viii) Gates and gate houses.(xi) Piping system within reservoirs.(xiv) Rust-proofing apparatus.(xvi) Spillways and channels.(xxi) Valves and appurtenances.(xxii) Valve vaults and houses.(xxiii) Water level control apparatus.(2) 343 - Mains:(a) This account shall include the cost installed of mains and appurtenances.(b) Records supporting this account shall be so kept as to show separately the cost of mains for different sizes and types.(c) Items: (ii) Blow-offs and overflows.(iii) Bridges and culverts.(iv) Electrolysis control equipment.(v) Gauges and recorders.(vi) Jointing and jointing materials.(viii) Meters and appurtenances.(ix) Municipal inspection or permits.(x) Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.(xii) Placing mains and accessories.(xiii) Pressure regulators.(xiv) Protection of street openings.(xvii) Sterilizing new mains.(xix) Trenching, including shoring, bracing, bridging, pumping, backfill, and disposal of excess excavated material.(xxi) Valves and appurtenances.(3) 345 - Services: (a) This account shall include the cost installed of service pipes and accessories leading to the customer's meter.(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) Items:(i) Corporation stops or toes.(ii) Gate valves and boxes.(iv) Jointing and jointing material.(v) Municipal inspection or permits.(vi) Pavement disturbed, including cutting replacing pavement, pavement base, sidewalks.(viii) Placing pipes and accessories.(ix) Protection of street openings.(x) Service or curb boxes.(xi) Service or curb stops.(e) Note A: When a customer pays all or part of the cost of the service and such cost is properly includable in this account, the amount borne or contributed by the customer shall be credited to account 271, Contributions in Aid of Construction.(4) 346 - Meters: (a) This account shall include the cost of meters, devices, and appurtenances attached thereto used for measuring the quantity of water delivered to users whether actually in service or held in reserve.(b) When a meter is permanently retired from service, the amount at which it is included herein shall be credited to this account.(c) The records covering meters shall be so kept that the utility can furnish information as to the number of meters of each type and size in service and in reserve as well as the location of each meter included in this account.(d) Items:(i) Meters, including badging and initial testing.(ii) Remote meter registers.(e) Note A: This account shall not include meters from recording the output of a supply or treatment plant or those located on mains. It includes only those meters to record water delivered to customers, including company use, and those used elsewhere in the system if a type available for general use.(f) Note B: The utility shall maintain meter records in a form and manner to readily allow all meters to be classified as to type and size. Such records shall also indicate for utility owned meters whether the meter is in service or is held in reserve and the number of meters in service owned by customers.(5) 347 - Meter Installations: (a) This account shall include the cost of labor employed, materials used, and expenses incurred in connection with the original installation of customers' meters and devices and appurtenances attached thereto.(b) When a meter installation is permanently retired from service, the cost thereof shall be credited to this account.(c) Items: (i) Installation labor (first installations only).(v) Meter fittings, connections, and shelves.(vi) Meter vaults or boxes.(d) Note A: The cost of labor in removing and resetting meters shall be charged to account 920.2 or 922.(e) Note B: The utility may include the cost of meter installations in account 346, Meters.(6) 348 - Hydrants: (a) This account shall include the cost installed of hydrants in service owned by the utility.(b) Records shall be kept so as to show number, size (nominal diameter or bottom connection), number and size of hose connections, diameter of main to which attached, and type of hydrants classified as to public use and private use.(c) Items: (ii) Excavation, backfill, and disposal of excess excavated material.(iii) Hydrants and fittings, including barrel and shoe.(v) Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks.(vi) Pipe, including leads and drains.(viii) Valves and valve boxes.G. General Plant: (1) 391 - Office Furniture and Equipment: (a) This account shall include the cost of office furniture and equipment owned by the utility devoted to utility service and not permanently attached to buildings, except the cost of such furniture and equipment which the utility elects to assign to other plant accounts on a functional basis.(b) If the utility has equipment includable in this account at more than one location, separate records shall be maintained for each location.(c) Items: (i) Book cases and shelves.(ii) Desks, chairs, and desk equipment.(iii) Drafting room equipment.(iv) Filing, storage, and other cabinets.(vi) Library and library equipment.(vii) Mechanical office equipment such as accounting machines, typewriters, computers, etc.(2) 392 - Transportation Equipment: This account shall include the cost of transportation vehicles used for utility purposes.(a) Items: (iv) Electrical vehicles.(vii) Repair cars or trucks.(viii) Tractors and trailers.(ix) Other transportation vehicles.(3) 393 - Stores Equipment: (a) This account shall include the cost of equipment used for the receiving, shipping, handling, and storage of materials and supplies.(b) If the utility has equipment includable in this account at more than one location, separate records shall be maintained for each location.(c) Items: (iv) Elevating and stacking equipment (portable).(x) Trucks, hand and power driven.(4) 394 - Tools, Shop and Garage Equipment: This account shall include the cost of tools, implements, and equipment used in construction, repair work, general shops, and garages and not specifically provided for or includable in other accounts. (a) Items: (iii) Automobile repair shop equipment.(iv) Battery charging equipment.(v) Belts, shafts, and countershafts.(vii) Cable pulling equipment.(xv) Foundations and settings specially constructed for and not expected to outlast the equipment for which provided.(xvii) Gasoline pumps, oil pumps, and storage tanks.(xviii) Greasing tools and equipment.(xxiii) Motor-driven tools.(xxv) Pipe threading and cutting tools.(xxix) Smithing equipment.(xxxii) Welding apparatus.(5) 395 - Laboratory Equipment: (a) This account shall include the cost installed of laboratory equipment used for general laboratory purposes and not specifically provided for or includable in other departmental or functional plant accounts.(b) If the utility has equipment includable in this account at more than one location, separate records shall be maintained for each location.(c) Items: (v) Distilling apparatus.(xviii) Other bacteriological, electric, chemical, hydraulic, or research equipment.(6) 396 - Power Operated Equipment: (a) This account shall include the cost of power operated equipment used in construction or repair work exclusive of equipment includable in other accounts. Include, also, the tools and accessories acquired for use with such equipment and the vehicle on which such equipment is mounted.(b) Items: (i) Air compressors, including driving unit vehicle.(ii) Backfilling machines.(ix) Pipe cleaning machines.(x) Pipe coating or wrapping machines.(xi) Tractors - crawler type.(xiii) Other power operated equipment.(c) Note: It is intended that this account include only such large units as are generally self-propelled or mounted on moveable equipment.(7) 397 - Communication Equipment: (a) This account shall include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with utility operations.(b) Items: (iv) Distribution boards.(vii) Handsets, manual and dial.(ix) Intercommunicating sets.(xii) Poles and fixtures used wholly for telephone and telegraph wires.(xiii) Radio transmitting and receiving sets.(xiv) Remote control equipment and lines.(xviii) Telautograph circuit connections.(xix) Telegraph receiving sets.(xx) Telephone and telegraph circuits.(xxi) Testing instruments.(xxiii) Underground conduit used wholly for telephone and telegraph wires and cable wires.(8) 398 - Miscellaneous Equipment: (a) This account shall include the cost of equipment apparatus, etc., used in utility operations which is not includable in any other account.(b) Items: (i) Hospital and infirmary equipment.(iii) Recreation equipment.(v) Restaurant equipment.(vii) Operator's cottage furnishings.(viii) Electric signs advertising the corporate name or symbol, plant or facility name, or otherwise serving only the general purpose of acquainting the public with the facilities and services of the utility. (The cost of operating such signs shall be charged to account 930, Customer Information and Sales Expenses.)(ix) Other miscellaneous equipment.(c) Note: Miscellaneous equipment of the nature indicated above wherever practicable shall be included in the utility plant accounts on a functional basis.(9) 399 - Other Tangible Property: This account shall include the cost of tangible utility plant not provided for elsewhere.N.M. Admin. Code § 17.12.720.17