N.Y. Comp. Codes R. & Regs. tit. 16, ch. II, subch. F, art. 3, Accounts
Balance Sheet Accounts
Fixed Assets
Note A:
The cost of additions to and betterments of property leased from others shall be recorded in the operating property accounts, but they shall be maintained in subdivisions entirely separate and distinct from those relating to owned property. (See § 197.17.)
Note B:
For treatment of operating property paid for out of general funds, see sections 197.20 and 197.33.
This account shall include the cost of construction projects not ready for service at the date of the balance sheet. It shall include all elements of cost as set forth in paragraphs (1) to (10) of subdivision (e) of section 197.21. The detail thereof shall be as provided in section 197.38.
This account shall include the cost to the utility of physical property other than that used in connection with its several operating departments subject to the jurisdiction of the commission and which is described in paragraph (27) of subdivision (a) of section 196.1.
Note:
Electric property and equipment leased to others for electric operations shall be retained in operating property.
Investments
This account shall include notes, loans, and advances to the operating or lessor municipality when they are subject to repayment but are not subject to current settlement; and interest accrued on notes and advances included in this account when such interest is not subject to current settlement.
Note:
Advances to the operating or lesser municipality which are not subject to repayment shall be included in account 280, Contributions-Operating Municipality; those subject to current settlement shall be included in account 124, Receivables from Operating Municipality.
Note A:
Securities pledged shall be shown separately from securities unpledged.
Note B:
Securities borrowed by the utility and pledged shall not be included in this account.
Note A:
Should the constituents of a sinking fund change substantially in value and such change be considered by the custodian to be of long duration, it may be reflected by suitable entries in this account and in the corresponding reserve account or in Surplus, as may be appropriate.
Note B:
Sinking funds which are set up in accordance with provisions of Section 5""520 of the Village Law shall be included in the account herein appropriate to the purpose for which such fund has been created; for example, if a sinking fund is set up to provide for replacement of depreciable property, it shall be included in account 116, Depreciation Fund; if for employees' pensions, it shall be included in account 117, Miscellaneous Special Funds.
Current Assets
This account shall include the amount of current funds available for use on demand in the hands of financial officers and agents, in offices, or deposited in banks or with trust companies; and cash in transit.
Note:
Checks shall be carried in this account only pending the next deposit in the usual course of business following their receipt; otherwise they shall be carried as accounts receivable.
This account shall include amounts advanced to officers, agents, employees, and others as working funds from which certain expenditures are to be made and accounted for.
Note A:
Interest charged on material bills, the payment of which is delayed, shall be charged to account 452, Miscellaneous Interest Deductions.
Note B:
Inventories of materials and supplies shall be taken at intervals of one year or less, and the necessary adjustment shall be made to bring this account into harmony with the actual inventory. In effecting this adjustment, differences which may practicably be assigned to important classes of materials shall be equitably distributed among the accounts to which such classes of materials are ordinarily chargeable. Other differences shall be equitably apportioned among the accounts to which materials have been charged since the last inventory, or carried to account 802, Stores-Clearing. (Utilities in Class D, see also account 785.2, Miscellaneous General Expenses.)
Note C:
The cost of merchandise carried in stock for the purpose of sale shall be carried in a separate subdivision of this account. Appliances held under consignment shall not be included herein, but there shall be kept a memorandum account of such appliances either at cost or at selling price, to show the appliances in stock and appliances sold. Materials and supplies to be used in jobbing operations need not be separately shown.
Note D:
The cost of line transformers and consumers' meters may be carried in this account until their initial installation, but thereafter shall be excluded from this account and carried in the appropriate operating property account.
This account shall include all obligations from the operating or lessor municipality which are subject to current settlement, such as current balances on open accounts, notes, drafts, etc.; also interest thereon.
Note A:
Loans and advances which are not subject to current settlement shall be included in account 113, Loans to Operating Municipality, if subject to repayment; if not subject to repayment, they shall be included in account 280, Contributions-Operating Municipality.
Note B:
Balances in this account may be netted with balances in account 241, Payables to Operating Municipality, if such items are netted in settlement, but not otherwise.
Note A:
The amount to be reported under this account shall be the sum of all debit balances, not the net balance between this account and account 242, Accounts Payable.
Note B:
This account shall not include cash in the hands of employees or representatives charged with the collection or custody of current revenues; nor amounts advanced to officers, employees, or others as working funds.
Note C:
In annual reports to the commission the utility may be required to submit an analysis of this account showing separately for each of the above groups the length of time for which balances have been carried in individual accounts.
This account shall include the amount of notes and bills receivable which are the property of the utility and which by their terms do not run for a period in excess of one year, upon which concerns or individuals other than the operating or lessor municipality are liable. This includes demand notes, drafts, etc., issued by others than banks, and time notes, drafts, etc., by whomever issued.
This account shall include the amount of current interest accrued to the date of the balance sheet on bonds, mortgages, notes, and other commercial paper owned, on loans made, open accounts, bank deposits, etc., and the amount of dividends receivable on stocks owned. (See § 197.4.)
Note A:
Interest which is not subject to current payment and interest accrued on receivables from the operating or lessor municipality shall be included in the account in which is carried the principal on which the interest accrued.
Note B:
No interest on securities issued or assumed by the utility shall be included in this account.
This account shall include the balances representing payment of items in advance of their accrual, the benefit of which is to be realized subsequent to the time of such payment. Entries shall be made each month transferring from this account to the appropriate accounts the portion of each prepayment which is applicable to that month. The account shall be kept so that there can be determined readily the amounts applicable to the following:
This account shall include the balances of short term deposits of moneys and bank credits in the hands of fiscal agents or others for special purposes. This includes cash deposited with Federal, State, or municipal authorities as a guaranty for the fulfilment of obligations; and deposits in lieu of mortgaged property sold if such deposits are refundable when equivalent property is acquired. Entries to this account shall specify the purposes for which the deposit is made. When such purposes are satisfied through expenditure of funds or otherwise so that the deposit is released, this account shall be credited with the amount of the deposit.
Note A:
This account shall not include any assets available for general utility purposes.
Note B:
Deposits for more than one year not offset by current liabilities shall not be charged to this account but to account 114, Miscellaneous Investments.
This account shall include all current and accrued assets not includible under any of the foregoing accounts. (See § 197.4.)
Deferred Debits
This account shall include the total of the net debit balances representing the excess of the discount and expense over the premium in connection with the issuance of each class of the utility's long term debt. Separate subdivisions shall be maintained in respect of each issue of obligations. (See § 197.9.)
Note:
All or any part of such discount and expense may, if desired, be amortized more rapidly through charges, either at time of issuance or later, to account 514, Miscellaneous Debits to Surplus.
Note:
This account shall be kept so as to show separately the nature and balance of each item included herein.
This account shall include all debit balances (other than those provided for in accounts 141 to 144 and 146) in suspense accounts that can not be entirely cleared and disposed of until additional information is received. This includes cost of jobbing work unbilled (see § 197.15); amounts on deposit with banks which have failed, pending determination of loss; amounts paid for options pending final disposition; expenditures for plans and investigations made for determining the feasibility of projects under contemplation, pending further disposition; and expenditures for valuations, inventories, and appraisals made in connection with the contemplated purchase or sale of property.
Note:
This account shall be kept so as to show separately the nature and balance of each major item included herein.
Note:
Expenses incurred for the improvement of service, additional inspection, or rendering reports, which are made necessary by the rules and regulations, or orders, of regulatory bodies, shall be charged to appropriate operating expense accounts.
Company Securities Owned
Note:
This account shall not include securities that are merely guaranteed by the utility.
Deficit
The debit balance, if any, in Surplus shall be shown under this title. (See § 197.32.)
Long Term Debt
This account shall include all long term debt of the municipal electric utility not otherwise provided for, including that issued by the operating or lessor municipality the proceeds of which were used (or are specifically set aside to be used) to acquire property or pay expenses included in these accounts. This covers such items as real estate mortgages executed or assumed, assessments for public improvements, notes and unsecured certificates of indebtedness, receipts outstanding for long term debt, and other obligations maturing more than one year after date of issuance or assumption by the utility.
Note:
Separate subdivisions shall be maintained for each class of obligations included in this account, and records shall be maintained to show separately for each issue all details as to date of issuance, date of maturity, interest dates and rates, security for obligation, etc.
Current and Accrued Liabilities
This account shall include all credit balances on open accounts, notes, and drafts owing to the operating or lessor municipality which are subject to current settlement.
Note A:
Liabilities to the operating or lessor municipality which are not subject to current settlement and those which are not subject to repayment shall be included in account 280, Contributions-Operating Municipality.
Note B:
Balances in this account may be netted with balances in account 124, Receivables from Operating Municipality, if such items are netted in settlement, but not otherwise.
This account shall include the amount of current vouchers, accrued payrolls, and accounts owing to creditors other than the operating or lessor municipality.
This account shall include the amounts deposited with the utility by consumers as security for the payment of bills. Deposits refunded shall be charged to this account, and amounts applied to uncollectible or worthless bills shall be credited to the account of the consumer involved and charged to this account.
This account shall include the amount of matured and unpaid interest on debt of the utility except when such interest is added to the principal. (See accounts 241 and 249.)
This account shall include the face value of long term debt matured and unpaid without specific agreement for extension of the time of payment, including unpresented bonds called for redemption.
This account shall be credited each month with the amount of taxes actually payable which accrued during the month, with concurrent debits to the appropriate accounts for tax charges. As credits to this account will necessarily be based upon estimates, they shall be adjusted from time to time during the year so that the tax charge accounts may show, as nearly as possible, the taxes actually payable and applicable to the year. Payments of taxes for which accruals have been made shall be debited to this account.
Note A:
The utility shall keep subdivisions of this account for each kind of tax.
Note B:
Instead of keeping this account, utilities in Classes C and D may charge taxes to account 403, Taxes-Electric, or other appropriate account, as payments are made.
Note:
Interest accrued upon any judgment against the utility shall not be credited to this account, but to the account to which judgment stands credited.
This account shall include the amount of advance billing which is to be credited to revenue accounts in future months, and advance payments for service (but not contributions for extensions) made by prospective consumers prior to the establishment of service. Amounts included in this account shall be credited to the appropriate revenue accounts in the month in which the service is rendered, or cleared from this account as refunds are made.
This account shall include all current and accrued liabilities not includible in any of the foregoing accounts. (See § 197.5.)
Reserves
Note:
The utility is restricted in its use of the reserve to the purposes set forth above. It shall not divert any portion of the reserve to Surplus or make any other use thereof without the approval of the commission.
Note:
The utility is restricted in its use of the reserve to the purposes set forth above. It shall not divert any portion of the reserve to Surplus or make any other use thereof without the approval of the commission.
Note A:
Advances or loans upon which interest is paid shall not be included in this account.
Note B:
Operating property paid for from funds advanced by governmental bodies, of which a portion or all is not subject to repayment, shall be included in operating property accounts at the full cost of the property so acquired, and the portion of the advances not to be repaid shall be included in this account.
Note:
All repairs shall be charged in the first instance to the account appropriate for the repair, and all retirements shall be charged to account 261, Depreciation Reserves, to which account shall be credited amounts chargeable to this account. (See § 196.2[a].)
Note A:
The utility shall keep records supporting entries to this account so that it can furnish full information as to the nature and amount of each charge hereto.
Note B:
Recoveries or reimbursements from others shall be credited to this account; cost of repairs to property of others shall be charged to this account. The accounting for repairs and replacements of property leased from others shall be as provided in paragraph B of account 264, Insurance Reserve, and note thereunder.
This account shall include amounts reserved by the utility for purposes which are not provided for in any of the preceding reserve accounts, including amounts reserved for depreciation of non- operating property.
Note:
A separate subdivision shall be set up in respect of each such reserve, and the utility may be required to show a complete analysis thereof in its annual reports to the commission.
Deferred Credits
This account shall include all credit balances representing the excess of the premium over the discount and expense in connection with the issuance of each class of the utility's long term debt. Separate subdivisions shall be maintained in respect of each issue of obligations. (See § 197.9.)
Note:
If in connection with an individual issue of debt the expenses incurred exceed the premium realized, the net debit balance shall be carried in account 141, Unamortized Debt Discount and Expense.
This account shall include the credit balances in suspense accounts that can not be entirely cleared and disposed of until additional information is received.
Note:
Subdivisions shall be maintained for each class of items carried under this account.
Surplus
The credit balance, if any, in Surplus shall be shown under this title. (See § 197.33.)
Operating Property Accounts
Note:
This account shall not include periodic or other regularly recurring payments made to any political subdivision for the right to operate within its boundaries.
ITEMS
(See § 197.14)
Clearing land of brush, trees, and debris, when not in connection with any construction
Condemnation proceedings, including court costs and special counsel fees
Consents and abutting damages, payment for
Conveyancers' and notaries' fees
Easements and rights of way, cost of, and expenses of acquisition
Fees and commissions to brokers or agents
Flowage rights
Forestation or trees, first planting
Grading, when not a part of construction
Leases having a life of more than one year, cost of, and expenses incidental to acquiring
Leases, voiding, to secure possession of land
Pondage rights
Relocating property of others
Rights of way, including costs of locating
Sidewalks on public streets abutting utility's property
Special assessments on the basis of benefits for new roads, new bridges, new pavements, new sewers, and other public improvements (but not any taxes levied to provide for maintenance of such improvements)
Submersion rights
Surveys
Taxes assumed, accrued prior to date of transfer of title
Title, examining, registering, clearing, insuring, and defending against claims relating to period prior to purchase
Water diversion rights, cost of, and expenses of acquisition
Water rights, cost of, and expenses of acquisition
Note A:
When land is acquired in excess of that required for electric operations, or for which there is not a definite plan for its use in electric operations, the cost of such land shall be charged to account 280, Contributions-Operating Municipality, if it is not intended that it be used for electric operations at any future time; if land is purchased for investment it shall be charged to account 112, Non-operating Property. If land originally charged to account 112, Non-operating Property, or to account 280, Contributions-Operating Municipality, is later used for electric operations, it shall be charged to construction work in progress or Operating Property-Electric (or Operating Property-General if partly used in other operations) at its cost when acquired. Interest and taxes actually paid (less any income received) for the period from the date of acquisition to the date of transfer may be added to the cost, provided that such charges shall not be made for a period exceeding one year except upon order of the commission.
Note B:
Assessments for public improvements upon which payments are deferred shall be charged to this account in full and the unpaid balance carried in the appropriate liability account. Interest on unpaid balances shall be charged to the appropriate income deduction account.
ITEMS
(See § 197.14)
Architects' plans
Ash pits
Awnings
Boilers, furnaces, piping, wiring, fixtures, and machinery for heating, lighting, signaling, ventilating, and plumbing
Bridges and culverts
Bulkheads, including dredging, rip-rap fill, piling, decking, concrete, fenders, etc.
Chimneys
Clearing land for structures included herein
Coal bins and bunkers
Commissions and fees to brokers, agents, architects, and others
Conduits (not to be removed with their contents)
Damages to abutting property during construction
Door checks and door stops
Drainage and sewerage systems
Elevators, cranes, hoists, etc., and the machinery for operating them
Excavation, including shoring, bracing, bridging, refill, and disposal of excess excavated material
Fences and hedges
Fire protection systems
Floor covering (permanently attached)
Foundations and piers for machinery, constructed as a permanent part of a building or other unit listed herein
Grading and preparing grounds for buildings, including landscaping of grounds after construction
Improvements to leased buildings (see § 197.17)
Leases, voiding, to secure possession of structures
Monuments and bench marks
Outside lighting systems
Painting, first
Partitions, including movable
Permits and privileges
Platforms, railings and gratings, when constructed as part of structure
Power boards for service to a building
Railroad sidings for general use
Refrigerating systems
Retaining walls
Roads
Scales, connected to and forming part of the structure
Screens
Sidewalks, pavements, and driveways on building grounds
Sprinkling systems
Stacks-brick, steel, or concrete, when set on foundations forming part of general foundation and steelwork of building
Storage facilities constituting part of a building
Storm doors and windows
Subways, areaways, and tunnels, directly connected to and forming part of the structure
Tunnels, intake and discharge, when constructed as part of the structure
Vaults constructed as part of the building
Water supply system for a building or general utility purposes
Wharves
Window shades and ventilators
Note A:
Do not include in this account lighting, heating, or other fixtures temporarily attached for purposes of display or demonstration.
Note B:
When part of a structure is removed in order to build an extension thereto, the cost of the part removed shall be credited to this account and charged, with the cost of removal, to account 261, Depreciation Reserves.
Note C:
The cost of additions and betterments, including initial improvements, to leased structures shall be charged to a subdivision of the appropriate subdivision of this account. (See § 197.17.)
Note D:
The cost of specially provided foundations not expected to outlast the machinery or apparatus for which they are provided, and the cost of angle irons, castings, etc., installed at the base of an item of equipment, shall be charged to the same account as the cost of the machinery, apparatus, or equipment.
This account shall include the cost installed (see § 197.21) of furnaces, boilers, steam and feed water piping, boiler apparatus, and accessories used in the production of steam (or mercury or other binary vapor) to be used primarily for generating electricity.
ITEMS
(See § 197.14)
Air cleaning and filtering sytems, including equipment and connections devoted to boiler plant use
Air preheaters, including fans and drives, and ducts not part of building
Ash disposal equipment, including sluiceways not part of building, pumps and piping, ash pit crane, ash bucket conveyors and drives, ash cars, trestles, and tracks
Boilers, including valves attached thereto, casings, linings, water walls, safety valves, soot blowers, soot hoppers, ash hoppers, superheaters, and feed water regulators
Cinder and duct catcher system, including mechanical and electric types
Coal handling and storage equipment, including coal towers, coal lorries, coal cars, locomotives and tracks when devoted principally to transport of coal, hoppers, down-takes, unloading and hoisting equipment, skip hoists and conveyors, weighing equipment, crushers, magnetic separators, cable ways, housings and supports for coal handling equipment
Combustion Control system, including apparatus installed for the regulation and control of the supply of fuel or air to boilers
Cranes, hoists, etc., wholly identified with apparatus listed herein
Desuperheaters and reducing valves
Draft apparatus, including forced, induced, and other draft systems with blowers, fans, and air ducts not part of building
Economizers
Feed water heaters, including primary and stage
Flues, uptakes, and breeching, whether or not stacks are included in this account
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Furnaces
Lighting systems
Mechanical meters, including gauges, recording instruments, sampling and testing equipment
Mechanical stokers and clinker grinders, including drives (steam or electric)
Oil burning equipment, including tanks, heaters, pumps with drive, burner equipment, and piping
Piping system, including main steam piping to throttle valve of engine or turbine, auxiliary steam piping, piping for main and auxiliary exhaust, make-up water, feed water, drip, blowoff, fresh or salt water piping (for station use), and valve control system
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Pulverized fuel bins and hoppers
Pulverized fuel burning equipment, including fuel ignition apparatus and piping
Pulverizing equipment, including pulverizing mills, dryers, down-takes, separators, dust collection system, compressed air or mechanical transport equipment
Pumps and driving units, for feed water, heater condensate, fresh or salt water for general station use, drip, injectors
Stacks-brick, steel, and concrete, when set on separate foundations and independent of substructure and superstructure of building
Steam regenerators
Steelwork, specially constructed for apparatus listed herein
Tanks, including surge, weighing, return, blowoff, and feed water storage
Ventilating equipment, including items wholly identified with apparatus listed herein
Water purification system, including purifiers, settling tanks, filters, chemical mixing and dosing apparatus, etc.
Note A:
This account shall not include boilers or steam pipes whose primary purpose is the heating of structures.
Note B:
When the system for supplying boiler or condenser water is elaborate, as when it includes a dam, reservoir, canal, or pipe line, the cost shall not be charged to this account but to a subdivision of subdivision (1), Steam Power Plant Structures, of account 312, Structures.
Note C:
Holders for gas and large storage tanks for fuel oil, etc., used for steam power production, shall be included in subdivision (1), Steam Power Plant Structures, of account 312, Structures.
ITEMS
(See § 197.14)
Air cleaning and cooling apparatus, including blowers, drive equipment (steam or electric), air ducts not part of building, louvres, pumps, hoods, fresh or salt water piping to common header
Belting, shafting, pulleys, reduction gearing, etc.
Circulating pumps, including piping between condenser and common header of intake and discharge system
Condensers, including condensate pumps, air and vacuum pumps, ejectors, unloading valves, and vacuum breakers
Cooling system, including towers, pumps, tanks, and piping
Cranes, hoists, etc., including items wholly identified with apparatus listed herein
Engine driven units-main, including field rheostats and electric connections for self- excited units
Engines-reciprocating or rotary
Excitation system, when identified with main generating units
Foundations and settings, especially constructed for and not expected to outlast the apparatus for which provided
Generators-main, including field rheostats and electric connections for self-excited units
Governors
Lighting systems
Lubricating systems, including filters, tanks, pumps, and piping
Mechanical meters, including gauges, recording instruments, sampling and testing equipment
Piping-main exhaust, including connections between engine and condenser and between condenser and hotwell
Piping-main steam, including connections from main throttle valve to cylinder
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Pressure oil systems, including accumulators, pumps, piping, etc.
Steam receivers, including piping between high and low pressure cylinders
Steelwork, specially constructed for apparatus listed herein
Throttle or inlet valve
Tunnels, intake and discharge, for condenser system, when not a part of structure
ITEMS
(See § 197.14)
Air cleaning and cooling apparatus, including blowers, drive equipment (steam or electric), air ducts not part of building, louvres, pumps, hoods, fresh or salt water piping to common header
Condensers, including condensate pumps, air and vacuum pumps, ejectors, unloading valves, and vacuum breakers
Cooling system, including towers, pumps, tanks, and piping
Cranes, hoists, etc., including items wholly identified with apparatus listed herein
Excitation system, when identified with main generating units
Foundations and settings, especially constructed for and not expected to outlast the apparatus for which provided
Governors
Lighting systems
Lubricating systems, including filters, tanks, pumps, and piping sampling and testing equipment
Mechanical meters, including gauges, recording instruments, sampling and testing equipment
Piping-main exhaust, including connections between turbo-generator and condenser and between condenser and hotwell
Piping-mainsteam, including connections from main throttle valve to cylinder
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Pressure oil systems, including accumulators, pumps, piping, etc.
Steelwork, specially constructed for apparatus listed herein
Throttle or inlet valve
Tunnels, intake and discharge, for condenser system, when not a part of structure
Turbo-generators-main, including field rheostats and electric connections for self-excited units
This account shall include the cost installed (see § 197.21) of accessory electric equipment used primarily in connection with the generation of electricity by steam; and also auxiliary generating equipment for the supply of electricity for auxiliaries and general station use.
ITEMS
(See § 197.14)
Auxiliary generators, including boards, compartments, switching equipment, control equipment, connections to auxiliary power bus
Batteries-control, including charging equipment, control equipment and connections
Belting, shafting, pulleys, reduction gearing, etc.
Conduits, including concrete and iron duct runs not part of building
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Frequency changers and motor generators, for system or station ties, including starting equipment, enclosures, tap changing transformers, main high tension connections to compartments, control equipment and connections, air cleaning and cooling equipment, lubricating systems, oil draining and replenishing system.
High tension compartments-brick, concrete, or sectionalized steel, including all items permanently attached
High tension connections, including neutral and grounding system; cable and copper bus runs from generators to compartment potheads; potheads; feeder runs from compartments to station vaults, manholes, or overhead construction adjoining stations
High tension equipment-indoor and outdoor, including oil circuit breakers, truck switches, disconnect switches, reactors, current and potential transformers
Lighting systems
Main and control equipment, including turbine signal stands and connections, and connections for turbo-generator
Mechanical drives for auxiliary generators, including steam or internal combustion, with piping, valves, shafting, etc.
Motor generator sets, frequency changers, including transformers, boards, compartments, switching equipment, control equipment, connections to main or auxiliary buses
Motors
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Protective equipment, including lightning arresters, relays, circuit breakers, switches, reactors, etc.
Rotary converters
Steelwork, specially constructed for apparatus listed herein
Switchboards-main, auxiliary, excitation, control, feeder, etc., including frames, panels, instruments, switches, wiring
Test equipment, including apparatus permanently attached
Transformer banks for station ties or generators, including air cleaning and cooling equipment, ventilating system not part of a general system, control equipment and connections, compartments, switching equipment and connections, oil draining and replenishing system
Transformers, including switching equipment, boards, compartments, connections to main and auxiliary buses
Ventilating equipment, including items wholly identified with apparatus listed herein
Note:
When any unit of equipment listed herein is wholly used to furnish power to equipment included in another account, its cost shall be included in such account.
This account shall include the cost installed (see § 197.21) of miscellaneous equipment devoted to general station use in steam power generating stations, which is not includible in the foregoing accounts.
ITEMS
(See § 197.14)
Compressed air and vacuum cleaning systems, including tanks, compressors, exhausters, air filters, piping, etc.
Cranes and hoisting equipment, including cranes, cars, crane rails, monorails, hoists, etc., with electric and mechanical connections
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Miscellaneous equipment, including sampling and testing equipment, signal systems, callophones, emergency whistles and sirens, telautographs, fire alarms, atmospheric and weather indicating devices, and other similar equipment
Refrigerating system, including compressors, pumps, cooling coils, etc.
Station maintenance equipment, including lathes, shapers, planers, drill presses, hydraulic presses, grinders, etc., with motors, shafting, hangers, pulleys, etc.
Transportation equipment, used exclusively for power plant purposes
Ventilating equipment, including items wholly identified with apparatus listed herein
Note A:
When any unit of equipment listed herein is wholly used in connection with equipment included in another account, its cost shall be included in such account.
Note B:
Office equipment such as desks, chairs, typewriters, calculating machines, etc., shall be included in account 381, Office Equipment.
ITEMS
(See § 197.14)
Bridges and culverts
Clearing and preparing land
Dams, including wasteways, spillways, flashboards, spillway gates with operating and control mechanisms, tunnels, gate houses, and fishladders
Embankments
Excavation, including shoring, bracing, bridging, refill, and disposal of excess excavated material
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Intakes, including trash rack, rack cleaners, control gates and valves with operating mechanisms, intake house when not part of station structure
Lighting systems
Platforms, railings, steps, gratings, etc., appurtenant to structures and equipment listed herein
Power lines wholly identified with items included herein
Raising and relocating public roads and bridges
Retaining walls
Water conductors and accessories, including canals, navigation locks and operating mechanisms, tunnels, flumes, penstocks, pipe conductors, forebays, tailraces, water-hammer and surge tanks, and supporting trestles and structures
Water storage reservoirs, including dams, flashboards, spillway gates and operating mechanism, inlet and outlet tunnels, regulating valves and valve towers, silt and mud sluicing tunnels with valve or gate towers, and all other structures wholly identified with any of the foregoing items
Note A:
Nozzles and valves at water wheels shall be charged to account 333, Water Wheels, Turbines, and Generators.
Note B:
When the structure of a dam forms also the foundation of the power plant buildings, such foundation shall be considered a part of the dam.
This account shall include the cost (see § 197.21) of permanent roads, trails, bridges, and railroads, which are not immediately adjacent to the generating plant proper, used primarily in connection with the production of electricity by water power.
ITEMS
(See § 197.14)
Bridges, including foundations, piers, girders, trusses, flooring, etc.
Clearing land
Railroads, including grading, ballast, ties, rails, culverts, hoists, etc.
Roads, including grading, surfacing, culverts, etc.
Structures, constructed and maintained in connection with items listed herein
Trails, including grading, surfacing, culverts, etc.
Trestles, including foundations, piers, girders, trusses, flooring, etc.
Note:
This account shall include the cost of only such private roads, trails, railroads, bridges, etc., as it is necessary to maintain and use in the operation and maintenance of the hydraulic power plant. The cost of those used for construction but abandoned upon completion thereof shall be included in the accounts to which such construction was charged.
Prime Movers
Generators
ITEMS
(See § 197.14)
Air cleaning and cooling apparatus, including blowers, drive equipment, air ducts not part of building, louvres, pumps, hoods, fresh water piping to common header
Belting, shafting, pulleys, reduction gearing, etc.
Cranes, hoists, etc., including items wholly identified with apparatus listed herein
Excitation system, when identified with main generating units
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Generators-main, including field rheostats and electric connections for self-excited units
Governors
Lighting systems
Lubricating Systems
Mechanical meters, including gauges, recording instruments, water flow meters, water flow registers, etc.
Nozzles-main and auxiliary
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Pressure regulators
Relief valves
Steelwork, specially constructed for apparatus listed herein
Turbines and water wheels-main
Turbo-generator and water wheel units-main, including field rheostats and electric connections for self-excited units
This account shall include the cost installed (see § 197.21) of accessory electric equipment used primarily in connection with the generation of electricity by water power; and also auxiliary generating equipment for the supply of electricity for auxiliaries and general station use.
ITEMS
(See § 197.14)
Auxiliary generators, including bords, compartments, switching equipment, control equipment, connections to auxiliary power bus
Batteries-control, including charging equipment, control equipment and connections
Belting, shafting, pulleys, reduction gearing, etc.
Conduits, including concrete and iron duct runs not part of building
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Frequency changers and motor generators, for system or station ties, including starting equipment, enclosures, tap changing transformers, main high tension connections to compartments, control equipment and connections, air cleaning and cooling equipment, lubricating systems, oil draining and replenishing system
High tension compartments-brick, concrete, or sectionalized steel, including all items permanently attached
High tension connections, including neutral and grounding system; cable and copper bus runs from generators to compartment potheads; potheads; feeder runs from compartments to station vaults, manholes, or overhead construction adjoining stations
High tension equipment-indoor and outdoor, including oil circuit breakers, truck switches, disconnect switches, reactors, current and potential transformers
Lighting systems
Main and control equipment, including turbine signal stands and connections for turbo- generator
Mechanical drives for auxiliary generators, including steam or internal combustion, with piping, valves, shafting, etc.
Motor generator sets, frequency changers, including transformers, boards, compartments, switching equipment, control equipment, connections to main or auxiliary buses
Motors
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Protective equipment, including lightning arresters, relays, circuit breakers, switches, reactors, etc.
Rotary converters
Steelwork, specially constructed for apparatus listed herein
Switchboards-main, auxiliary, excitation, control, feeder, etc., including frames, panels, instruments, switches, wiring
Test equipment, including apparatus permanently attached
Transformer banks for station ties or generators, including air cleaning and cooling equipment, ventilating system not part of a general system, control equipment and connections, compartments, switching equipment and connections, oil draining and replenishing system
Transformers, including switching equipment, boards, compartments, connections to main and auxiliary buses
Ventilating equipment, including items wholly identified with apparatus listed herein
Note:
When any unit of equipment listed herein is wholly used to furnish power to equipment included in another account, its cost shall be included in such account.
This account shall include the cost installed (see § 197.21) of miscellaneous equipment devoted to general station use in water power plants which is not includible in the foregoing accounts.
ITEMS
(See § 197.14)
Compressed air and vacuum cleaning systems, including tanks, compressors, exhausters, air filters, piping, etc.
Cranes and hoisting equipment, including cranes, cars, crane rails, monorails, hoists, etc., with electric and mechanical connections
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Miscellaneous equipment, including sampling and testing equipment, signal systems, callophones, emegency whistles and sirens, telautographs, fire alarms, atmospheric and weather indicating devices, and other similar equipment
Refrigerating system, including compressors, pumps, cooling coils, etc.
Station maintenance equipment, including lathes, shapers, planers, drill presses, hydraulic presses, grinders, etc., with motors, shafting, hangers, pulleys, etc.
Transportation equipment used exclusively for power plant purposes
Ventilating equipment, including items wholly identified with apparatus listed herein
Note A:
When any unit of equipment listed herein is wholly used in connection with equipment included in another account, its cost shall be included in such account.
Note B:
Office equipment such as desks, chairs, typewriters, calculating machines, etc., shall be included in account 381, Office Equipment.
Prime Movers
Generators
ITEMS
(See § 197.14)
Air cleaning and cooling apparatus, including blowers, drive equipment, air ducts not part of building, louvres, pumps, hoods, fresh or salt water piping to common header
Belting, shafting, pulleys, reduction gearing, etc.
Compressed air or other starting systems, including compressors and drives, tanks, piping, motors, boards and connections, storage tanks, etc.
Cooling system, including towers, pumps, tanks, and piping
Cranes, hoists, etc., including items wholly identified with apparatus listed herein
Engine driven units-main, diesel, gasoline, gas, or other internal combustion, including field rheostats and electric connections for self-excited units
Engines-diesel, gasoline, gas, or other internal combustion
Excitation system, when identified with main generating units
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Generators-main, including field rheostats and electric connections for self-excited units
Governors
Ignition system
Inlet valve
Lighting systems
Lubricating systems, including filters, tanks, pumps, and piping
Mechanical meters, including gauges, recording instruments, sampling and testing equipment
Mufflers
Piping
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Steelwork, specially constructed for apparatus listed herein
This account shall include the cost installed (see § 197.21) of accessory electric equipment used primarily in connection with the generation of electricity by Diesel or other internal combustion engines, and also for the supply of electricity for auxiliaries and general station use.
ITEMS
(See § 197.14)
Auxiliary generators, including boards, compartments, switching equipment, control equipment, connections to auxiliary power bus
Batteries-control, including charging equipment, control equipment and connections
Belting, shafting, pulleys, reduction gearing, etc.
Conduits, including concrete and iron duct runs not part of building
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Frequency changers and motor generators, for system or station ties, including starting equipment, enclosures, tap changing transformers, main high tension connections to compartments, control equipment and connections, air cleaning and cooling equipment, lubricating systems, oil draining and replenishing system
High tension compartments-brick, concrete, or sectionalized steel, including all items permanently attached
High tension connections, including neutral and grounding system; cable and copper bus runs from generators to compartment potheads; potheads; feeder runs from compartments to station vaults, manholes, or overhead construction adjoining stations
High tension equipment-indoor and outdoor, including oil circuit breakers, truck switches, disconnect switches, reactors, current and potential transformers
Lighting systems
Main and control equipment, including signal stands and connections for generators
Mechanical drive for auxiliary generators, including steam or internal combustion, with piping, valves, shafting, etc.
Motor generator sets, frequency changers, including transformers, boards, compartments, switching equipment, control equipment, connections to main or auxiliary buses
Motors
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Protective equipment, including lightning arresters, relays, circuit breakers, switches, reactors, etc.
Rotary converters
Steelwork, specially constructed for apparatus listed herein
Switchboards-main, auxiliary, excitation, control, feeder, etc., including frames, panels, instruments, switches, wiring
Test equipment, including apparatus permanently attached
Transformer banks for station ties or generators, including air cleaning and cooling equipment, ventilating system not part of a general system, control equipment and connections, compartments, switching equipment and connections, oil draining and replenishing system
Transformers, including switching equipment, boards, compartments, connections to main and auxiliary buses
Ventilating equipment, including items wholly identified with apparatus listed herein
Note:
When any unit of equipment listed herein is wholly used to furnish power to equipment included in another account, its cost shall be included in such account.
ITEMS
(See § 197.14)
Compressed air and vacuum cleaning systems, including tanks, compressors, exhausters, air filters, piping, etc.
Cranes and hoisting equipment, including cranes, cars, crane rails, monorails, hoists, etc., with electric and mechanical connections
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Gas production equipment, including wells, producers, economizers regenerators, vaporizers, steam injectors, scrubbers, exhauster outfits, seals, boilers and pumps, flues and piping, blower engines, ash disposal equipment, coal and coke storage and handling equipment, etc.
Miscellaneous equipment, including sampling and testing equipment, signal systems, callophones, emergency whistles and sirens, telautographs, fire alarms, atmospheric and weather indicating devices, and other similar equipment
Oil production equipment
Refrigerating system, including compressors, pumps, cooling coils, etc.
Station Maintenance equipment, including lathes, shapers, planers, drill presses, hydraulic presses, grinders, etc., with motors, shafting, hangers, pulleys, etc.
Storage tanks, pumps and drive, piping, heaters, etc.
Supply and exhaust equipment, including tanks and holders, exhausters, piping to inlet of engine, exhaust pipe from engine
Ventilating equipment, including items wholly identified with apparatus listed herein
Note A:
When any unit of equipment included within the scope of paragraph A hereof is wholly used in connection with equipment included in another account, its cost shall be included in such account.
Note B:
Office equipment such as desks, chairs, typewriters, calculating machines, etc., shall be included in account 381, Office Equipment.
Note C:
Holders for gas and large storage tanks for oil, gasoline, etc., shall be included in subdivision (3), Internal Combustion Power Plant Structures, of account 312, Structures.
This account shall include the cost (see § 197.21) of permanent roads, trails, and bridges used primarily in connection with the operation or maintenance of the transmission system whether located on the transmission line right of way or elsewhere
ITEMS
(See § 197.14)
Bridges, including foundations, piers, girders, trusses, flooring, etc.
Clearing land
Railroads, including grading, ballast, ties, rails, culverts, hoists, etc.
Roads, including grading, surfacing, culverts, etc.
Structures, constructed and maintained in connection with items listed herein
Trails, including grading, surfacing, culverts, etc.
Trestles, including foundations, piers, girders, trusses, flooring, etc.
Note:
This account shall include the cost of only such private roads, trails, bridges, etc., as it is necessary to maintain and use in the operation and maintenance of the transmission system. The cost of those used for construction but abandoned upon completion thereof, shall be included in the accounts to which such construction was charged.
This account shall include the cost installed (see § 197.21) of substation equipment and transformers which are used for the purpose of changing the characteristics of electricity in connection with its transmission and which both receive and send out the electricity on transmission lines. (See § 197.35.)
ITEMS
(See § 197.14)
Batteries-control, including charging equipment and connections
Bus compartments-concrete, brick, and sectionalized steel, including items permanently attached thereto
Conduits, including concrete and iron duct runs not part of building
Equipment for general station use, including transformers, batteries, motor generators, blowers, etc., and connections
Fences
Fixed or rotary condensers, including transformers, switching equipment, blowers, and connections
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Frequency changers and motor generators, including switching equipment, transformers, and connections
Lighting systems
Meters, station
Motors
Operators' boards, including instruments, boards, and connections
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Primary and secondary voltage connections, including bus runs and supports, insulators, potheads, lighting arresters, grounding system, cable and wire runs from and to outdoor connections or to manhole
Rectifiers
Regulators and reactors
Remote control equipment, including relays, boards, cabinets, and connections
Remote control wire and cable controlling equipment included in this account, and poles, towers, and fixtures or conduits used exclusively for such wire or cable
Steelwork, specially constructed for apparatus listed herein
Switching equipment-indoor and outdoor, including oil circuit breakers, truck switches, disconnect switches, sylphon system
Test equipment, including apparatus permanently attached
Transformers-Indoor and outdoor, including connections to high and low voltage switching equipment, oil draining and replenishing system
Ventilating equipment, including items wholly identified with apparatus listed herein
Note:
This account shall not include any equipment located in generating stations or substations, or any transformers, which receive electricity from transmission lines or generating stations, and send out electricity on distribution lines.
This account shall include the cost installed (see § 197.21) of overhead conductors and line devices used on transmission lines. (See § 197.35.)
ITEMS
(See § 197.14)
Conductors, including insulated and bare wires and cables
Insulators, including pin, suspension, and other types
Line devices, including ground wires, disconnect or sectionalizing switches, lighting arresters, circuit breakers, etc.
Railroad crossing guards
Splices
Note A:
This account shall not include switches or lightning arresters installed in generating stations or substations for the protection of equipment therein.
Note B:
This account shall not include pothead, or conductors in standpipe attached to pole or tower from insulators on pole to underground manholes and terminal chambers.
This account shall include the cost installed (see § 197.21) of underground conductors and line devices used on transmission lines. (See § 197.35.)
ITEMS
(See § 197.14)
Armored conductors-buried, including insulators, insulating materials, splices, potheads, trenching, etc.
Armored conductors-submarine, including insulators, insulating materials, splices in terminal chamber, potheads, etc.
Cables in standpipe, including pothead and connection from terminal chamber or manhole to insulators on pole
Fireproofing, in connection with any items listed herein
Hollow core oil filled cable, including straight or stop joints, pressure tanks, auxiliary air tanks, feeding tanks, terminals, potheads and connections, ventilating equipment, etc.
Lead and fabric covered conductors, including insulators, compound filled, oil filled, or vacuum splices, potheads, etc.
Line devices, including manual and automatic, disconnect or sectionalizing switches, circuit breakers, relays, etc.
Municipal inspection, payment for (See also § 197.33.)
Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks (See also § 197.33.)
Permits (See also § 197.33.)
Protection of street openings
Racking of cables
Note A:
This account shall not include switches or lightning arresters installed in generating stations or substations for the protection of equipment therein.
Poles (or towers) supporting transmission conductors only
Poles (or towers) which do not support transmission conductors
ITEMS
(See § 197.14)
Towers, including anchors and guys; braces; brackets; crossarms; excavation, backfill, and disposal of excess excavated material; grounds for tower structures; foundations; guards; railings, etc.; insulator pins and suspension bolts; ladders; steps
Wood, tubular steel, and concrete poles, including anchor; head, arm, and other guys (including guy guards, strain insulators, guy clamps, pole plates, etc.); brackets; crossarms and braces; excavation, backfill, and disposal of excess excavated material; extension arms, insulator pins; paving; pole steps; settings; transformer platforms; first cost of shaving, painting, gaining, roofing, stenciling, and tagging
Note A:
The subdivisions indicated above relate to the accounting utility's use only, and such use shall control the accounting for its property irrespective of any use made of the same property by others either under joint ownership or lease.
Note B:
The utility shall maintain a statistical record to show separately for each pole or tower the number and size of the conductors used for (a) transmission, (b) distribution, (c) street lighting, (d) signal systems, and (e) other purposes. This record shall also show the percentage of ownership.
Conduit banks used for transmission conductors only
Conduit banks used for distribution conductors only
Conduit banks used for street lighting and/or signal system conductors only
Conduit banks used for two or more of the above classes of conductors
Conduit banks unoccupied and/or rented to others
ITEMS
(See § 197.14)
Conduits-concrete, brick, and tile, including iron pipe, fibre pipe, Murray Duct, standpipe on pole or tower
Excavation, including shoring, bracing, bridging, backfill, and disposal of excess excavated material
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Lighting systems
Manholes-concrete or brick, including iron or steel frames and covers, hatchways, gratings, ladders, cable racks and hangers, etc., permanently attached to manholes
Municipal inspection (See also § 197.33.)
Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks (See also § 197.33.)
Permits (See also § 197.33.)
Protection of street openings
Removal and relocation of subsurface obstructions (See also § 197.33.)
Sewer connections, including drains, traps, tide valves, check valves, etc.
Structures, housing underground line transformers and accessories
Sumps, including pumps
Transformer vaults
Ventilating equipment
Note A:
The subdivisions indicated above relate to the accounting utility's use only, and such use shall control the accounting for its property irrespective of any use made of the same property by others either under joint ownership or lease.
Note B:
The utility shall maintain a statistical record to show separately for each bank of conduit included in class (4) the number of ducts used by it for each purpose listed above, the number used for other purposes, and the number vacant.
Note C:
Do not include in this account underground conduits on power plant or substation sites used primarily for cables included in account 324, 334, 344, or 352.
This account shall include the cost installed (see § 197.21) of substation equipment which is used for the purpose of changing the characteristics of electricity in connection with its distribution (see § 197.35), and transformers other than line transformers.
ITEMS
(See § 197.14)
Batteries-control, including charging equipment and connections
Bus compartments-concrete, brick, and sectionalized steel, including items permanently attached thereto
Conduits, including concrete and iron duct runs not part of building.
Equipment for general station use, including transformers, batteries, motor generators, blowers, etc., and connections
Fences
Fixed or rotary condensers, including transformers, switching equipment, blowers, and connections
Foundations and settings, specially constructed for and not expected to outlast the apparatus for which provided
Frequency changers and motor generators, including switching equipment, transformers, and connections
Lighting systems
Motors
Operators' boards, including instruments, boards, and connections
Platforms, railings, steps, gratings, etc., appurtenant to apparatus listed herein
Primary and secondary voltage connections, including bus runs and supports, insulators, potheads, lightning arresters, grounding system, cable and wire runs from and to outdoor connections or to manhole
Rectifiers
Regulators and reactors
Remote control equipment, including relays, boards, cabinets, and connections
Remote control wire and cable controlling equipment included in this account, and poles, towers, and fixtures or conduits used exclusively for such wire or cable
Rotary converters, including switching equipment, transformers, starting equipment, and connections
Steelwork, specially constructed for items listed herein
Switching equipment-indoor and outdoor, including oil circuit breakers, truck switches, disconnect switches, sylphon system
Test equipment, including apparatus permanently attached
Transformers-indoor and outdoor, including connections to high and low voltage switching equipment, oil draining and replenishing system
Ventilating equipment, including items wholly identified with apparatus listed herein
Note A:
This account shall not include line transformers installed for stepping down current from primary distribution voltage to the voltage at which it is used by the consumers.
Note B:
This account shall include the cost of one or more transformers which the utility has installed at the point where current is taken from its transmission or distribution line by a large power consumer, when such transformers are used to step down the current from the voltage at which it is carried on the utility's line to the voltage at which it is delivered to such consumer to be transformed or converted within the consumer's own plant.
This account shall include the cost installed (see § 197.21) of storage battery equipment used for the purpose of supplying electricity to meet emergency or peak demands of consumers.
ITEMS
(See § 197.14)
Batteries, including elements, tanks, tank insulators, etc.
Battery room connections, including cable or bus runs and connections
Battery room flooring, when specially laid for supporting batteries
Charging equipment, including motor generator sets and other charging equipment and connections, cable runs from generator or substation bus to battery room connections
Miscellaneous equipment, including instruments, water stills, etc.
Switching, equipment, including end cell switches and connections, boards and panels, used exclusively for battery control, not part of general station switchboard
Ventilating equipment, including fans and motors, louvres, ducts not part of building
Note:
Storage batteries used for control and general station purposes shall not be included in this account but in the account appropriate for their use.
Primary Alternating Current
Secondary Alternating Current
Direct Current
ITEMS
(See § 197.14)
Conductors, including insulated and bare wire and cables
Insulators, including pin, suspension, and other types
Line devices, including ground wires, sectionalizing switches, circuit breakers, line cut-outs, fuse boxes, lightning arresters, etc.
Splices
Note A:
Primary lines comprise cables, wires, and accessory line devices from the substation or other point of origin of the distribution line to the line transformer or network transformer or to the service connections of high tension consumers "Secondary" lines comprise cables, wires, and accessory line devices from the line transformer or network transformer to the service connection leading to premises of consumers.
Note B:
The cost of conductors used solely for street lighting or signal systems shall not be included in this account.
Note C:
This account shall not include pothead, or conductors in standpipe attached to pole or tower from insulators on pole to underground manholes and terminal chambers.
Note D:
The cost of protective devices, except network protectors, on distribution lines may be included wholly in either account 363, Distribution Overhead Conductors, 364, Distribution Underground Conductors, as appropriate, or wholly in account 365, Line Transformers; provided that each utility shall notify the commission of the accounting practice adopted, which shall be consistently followed for all such equipment.
Primary Alternating Current
Secondary Alternating Current
Direct Current Feeders and Mains
Edison tube
ITEMS
(See § 197.14)
Armored conductors-buried, including insulators, insulating materials, splices, potheads, trenching, etc.
Armored conductors-submarine, including insulators, insulating materials, splices in terminal chamber, potheads, etc.
Cables in standpipe, including pothead and connection from terminal chamber or manhole to insulators on pole
Edison junction boxes, including compound, splicing materials, trenching, etc.
Edison tube, including coupling boxes and bells, compound, splicing materials, trenching, etc.
Fireproofing in connection with any items listed herein
Lead and fabric covered conductors, including insulators, splices, potheads, etc.
Line devices, including manual and automatic, disconnect or sectionalizing switches, circuit breakers, relays, etc.
Manhole type junction boxes
Municipal inspection (See also § 197.33.)
Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks (See also § 197.33.)
Permits (See also § 197.33.)
Protection of street openings
Racking of cables
Note A:
Primary lines comprise cables, wires, and accessory line devices from the substation or other point of origin of the distribution line to the line transformer or network transformer or to the service connections of high tension consumers. Secondary lines comprise cables, wires, and accessory line devices from the line transformer or network transformer to the service connection leading to premises of consumers.
Note B:
The cost of conductors used solely for street lighting or signal systems shall not be included in this account.
Note C:
The cost of protective devices, except network protectors, on distribution lines may be included wholly in either account 363, Distribution Overhead Conductors, 364, Distribution Underground Conductors, as appropriate, or wholly in account 365, Line Transformers; provided that each utility shall notify the commission of the accounting practice adopted, which shall be consistently followed for all such equipment.
ITEMS
(See § 197.14)
Capacitors
Ground connections
Installation, labor of (first installation only)
Network protectors
Transformer cut-out boxes, installed (first set)
Transformer lightning arresters, installed (first set)
Transformers, line and network
Voltage regulators
Note A:
The cost of line transformers may be excluded from this account and carried in account 123, Materials and Supplies, until their initial installation.
Note B:
The cost of transformers used solely for street lighting or signal systems shall not be included in this account.
Note C:
The cost of protective devices, except network protectors, on distribution lines may be included wholly in either account 363, Distribution Overhead Conductors, 364, Distribution Underground Conductors, as appropriate, or wholly in this account; provided that each utility shall notify the commission of the accounting practice adopted, which shall be consistently followed for all such equipment.
Note D:
Minor items shall be included in this account only when in service or associated with a unit of property held in reserve; otherwise they shall be carried in account 123, Materials and Supplies.
ITEMS
(See § 197.14)
Brackets
Cables and wires
Insulators
Poles and attachments, located on consumer's premises and used solely for service to such consumer
Service switch
Suspension wire
Note A:
When a consumer pays all or part of the cost of the service and such cost is properly includible in this account, the amount borne or contributed by the consumer shall be credited to account 263, Contributions for Extensions.
Note B:
The utility shall maintain statistical records showing separately the number of alternating and the number of direct current services, subdivided between high tension and low tension, and the total circuit feet in each class, and further classified to show:
ITEMS
(See § 197.14)
Cables and wires
Conduit
Overhead to underground, including conduit or standpipe, and conductor from last splice on pole to connection with consumer's wiring
Municipal inspection (See also § 197.33.)
Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks (See also § 197.33.)
Permits (See also § 197.33.)
Protection of street openings
Service switch
Note A:
When a consumer pays all or part of the cost of the service and such cost is properly includible in this account, the amount borne or contributed by the consumer shall be credited to account 263, Contributions for Extensions.
Note B:
The utility shall maintain statistical records showing separately the number of alternating and the number of direct current services, subdivided between high tension and low tension, and the total circuit feet in each class, and further classified to show:
This account shall include the cost (see § 197.21) of meters or devices and appurtenances thereto owned by the utility for use in measuring the electricity delivered to individual consumers.
ITEMS
(See § 197.14)
Alternating current watthour meters
Current limiting devices
Demand indicators
Demand meters
Direct current watthour meters
Graphic demand meters
Instrument transformers
Maximum demand meters
Meter badges and their attachments
Meter boards
Meter fittings, connections, and shelves (first set)
Meter switches and cut-outs
Prepayment meters
Protective devices
Testing new meters
Note A:
The cost of setting, removing, or resetting consumers' meters shall not be charged to this account. (See account 369, Consumers' Meter Installation, and account 741.52, Removing and Resetting Meters.)
Note B:
The utility shall maintain a statistical record to show separately for each type and capacity of meter the number of utility-owned meters installed on consumers' premises (subdivided between active and cut out), and the cost thereof; the number of utility-owned meters carried herein but not installed on consumers' premises, including meters undergoing repairs, and the cost thereof; and the number of meters owned by consumers. (See also account 263, Contributions for Extensions.)
Note C:
The cost of consumers' meters may be excluded from this account and carried in account 123, Materials and Supplies, until their initial installation.
Note A:
The cost of removing consumers' meters and of setting meters substituted for them shall not be charged to this account but to account 741.52, Removing and Resetting Meters.
Note B:
The utility shall maintain statistical records to show for meters in service separately for utility-owned meters and meters owned by consumer (1), the number of installations the cost of which is included herein, and (2), the number of meter installations which prior to the effective date of this system of accounts were charged to operating expenses.
Note C:
Charges made to consumers for connection, disconnection, or reconnection of meters shall be credited to account 622, Miscellaneous Electric Revenues.
This account shall include the cost (see § 197.21), including first setting and connecting, of equipment owned by the utility installed on consumers' premises which is not elsewhere provided for. (See also account 371, Street Lighting and Signal System Equipment.)
ITEMS
(See § 197.14)
Appliances leased to consumers
Arc lights
Cable vaults
Foundations and settings, specially provided for equipment installed
Frequency changer sets
Lamps (bulbs) leased to consumers or supplied under tariff rates, first installation
Motor generator sets
Motors
Switchboard panels, high or low tension
Wire and cable connections to incoming cables
ITEMS
(See § 197.14)
Armored conductors-buried or submarine, including insulators, insulating materials, splices, trenching, etc.
Automatic control equipment
Conductors-overhead or underground, including lead or fabric covered, parking cables, etc., including splices, insulators, etc.
Lamps-arc, incandescent, or other types, including glassware, suspension fixtures, brackets, etc.
Municipal inspection (See also § 197.33.)
Ornamental lamp posts
Pavement disturbed, including cutting and replacing pavement, pavement base, and sidewalks (See also § 197.33.)
Permits (See also § 197.33.)
Posts and standards
Protection of street openings
Relays or time clocks
Series contactors
Switches
Transformers, pole or underground
Note A:
When readily accessible, cost of private street lighting equipment shall be carried in a separate subdivision of this account.
Note B:
Utilities may subdivide this account to show the cost of street lighting equipment separately from signal system equipment.
ITEMS
See § 197.14)
Addressing machines
Benches
Billing machines
Book cases
Card punching and sorting machines
Carpets
Cash registers
Chairs and stools
Checkwriters
Chronograph systems
Clocks
Computing machines
Counters
Desks
Equipment in drafting, rest, dining, recreation, and medical rooms
Fans
Filing cabinets
Fire extinguisher equipment
Heaters and lamps (movable)
Kitchen equipment
Lighting fixtures (movable)
Linoleum
Lockers
Pneumatic tube system
Pulmotors
Rugs
Safes (movable)
Tables
Teletypewriters
Time clocks
Typewriters
Vacuum cleaners
Water coolers
Note A:
Small articles of slight value or of short life shall not be charged to this account but to the appropriate expense account.
ITEMS
(See § 197.14)
Chain falls
Counters
Cranes (portable)
Furniture
Hoists
Lockers
Scales
Shelving
Storage bins
Time registers and time clocks
Trucks, hand
Wheelbarrows
ITEMS
(See § 197.14)
Anvils
Belts, shafts and countershafts
Boilers
Cranes and hoists
Drill presses
Electric equipment
Engines
Forges
Foundations and settings, specially constructed for and not expected to outlast apparatus for which provided
Furnaces
Furniture
Gas producers
Lathes
Lockers
Machine tools
Motor driven hand tools
Motors and engines
Pipe cutting and threading machines
Pneumatic tools
Smithing equipment
Time registers and time clocks
Tool racks
Vices
Work benches
Note A:
The cost of small portable tools and implements, such as hammers, screw drivers, saws, wrenches, files, jacks, wire cutters, climbing irons, shovels, etc., shall not be charged to this account. Such items shall be carried in account 123, Materials and Supplies, until issued for use, when such account shall be credited and the appropriate work order or account charged with the cost of tools or implements so issued.
ITEMS
(See § 197.14)
Airplanes and other aviation equipment
Automobile repair shop equipment
Automobiles
Barges, scows, and tankers
Battery charging outfits
Drays
Electric vehicles
Gasoline and oil pumps (portable)
Gasoline storage tanks
Greasing tools
Horses, wagons, and harness
Horseshoeing equipment
Motorcycles
Motor trucks
Oil storage tanks
Repair cars or trucks
Tractors
Trailers
Trucks
Tugs
Other garage or stable equipment
Note A:
Transportation equipment used wholly for one purpose may be included in the account appropriate for such use.
Note B:
The accounting for transportation service furnished to the utility by equipment owned by the operating or lessor municipality shall be as provided in section 197.33.
This account shall include the cost installed (see § 197.21) of utility-owned telephone, telegraph, and wireless lines and equipment when such equipment is not an integral part of the housing structure.
ITEMS
(See § 197.14)
Antennae
Booths
Cables
Distributing boards
Extension cords
Gongs
Hand sets, manual and dial
Insulators
Intercommunicating sets
Loading coils
Operators' desks
Poles and fixtures used wholly for telephone or telegraph wire
Radio transmitting and receiving sets
Sending keys
Storage batteries
Switchboards
Telautograph circuit connections
Telegraph receiving sets
Testing instruments
Towers
Underground conduits used wholly for telephone or telegraph wire and cable wires
ITEMS
(See § 197.14)
Ammeters
Current batteries
Frequency changers
Galvanometers
Inductometers
Laboratory standard milli-voltmeters
Laboratory standard voltmeters
Milli-voltmeters
Motor generator sets
Panels
Phantom loads
Portable graphic ammeters, voltmeters and wattmeters
Portable loading devices
Potential batteries
Potentiometers
Rotating standards
Standard cell, reactance, resistor, and shunt
Switchboards
Synchronous timers
Testing panels
Testing resistors
Transformers
Voltmeters
Other testing, laboratory, or research equipment not provided for elsewhere
This account shall include the cost (see § 197.21) of utility-owned equipment used in construction or repair work outside of shops.
ITEMS
(See § 197.14)
Air compressors, including driving unit and vehicle
Boilers
Cable pulling equipment
Concrete mixers and distributors
Derricks
Engines
Forges
Furnaces
Hoists
Ladders
Lathes
Motors
Pile drivers
Pipe machines
Power saws
Pumps
Riveters
Steam hammers
Steam shovels
Surveying and leveling equipment
Tool carts
Trenching machines
Note A:
The cost of small portable tools and implements, such as hammers, saws, wrenches, files, jacks, wire cutters, climbing irons, etc., shall not be charged to this account. Such items shall be carried in account 123, Materials and Supplies, until issued for use, when such account shall be credited and the appropriate work order or other account charged with the cost of tools or implements so issued.
Note B:
The accounting for use by the utility of tools and equipment owned by the operating or lessor municipality shall be as provided in section 197.33.
This account shall include the cost installed (see § 197.21) of miscellaneous general equipment which can not properly be assigned to any other account and which is not a part of any housing structure.
Income Accounts
Operating Income
This account shall include the total revenues, as provided in accounts 601 to 622, derived by the utility from its electric operations during the period covered by the income account. (See §§ 197.24, 197.25, 197.33.)
This account shall include the total expenses, as provided in accounts 701 to 793 incurred by the utility in its electric operations during the period covered by the income account. (See §§ 197.19, 197.30, 197.33.)
Note A:
Taxes on operating property other than that used in connection with electric operations shall be charged to the tax account of the appropriate operating department. Taxes on non-operating property shall be charged to account 449, Non-operating Revenue Deductions. Licenses, registration fees, and gasoline or other sales taxes borne by the utility shall be charged to appropriate operating expenses, property, or clearing accounts. Amounts payable annually or more frequently under the terms of franchises or consents, shall be included in account 791, Franchise Requirements.
Note B:
Special assessments for street and other improvements and special benefit taxes shall be included in property, operating expense, or other accounts, as may be appropriate.
Note C:
The records shall be kept so as to show separately the amount of each class of taxes included in this account, and the basis on which it is levied.
This account shall be charged each month with amounts sufficient to provide for losses from uncollectible electric revenues, and concurrent credits shall be made to account 266, Reserve for Uncollectible Accounts. Losses thereafter sustained shall be charged to such reserve.
This account shall include the revenues derived by the utility during the period covered by the income account from operations which are subject to the jurisdiction of the commission, other than electric service. In so far as such operations are subject to regulation, the utility shall keep the accounts relating thereto in accordance with the effective systems of accounts for the several classes of operations.
Note:
The utility shall keep separately the revenues applicable to each such operation.
This account shall include the expenses incurred by the utility during the period covered by the income account in connection with operations which are subject to the jurisdiction of the commission, other than electric service. In so far as such operations are subject to regulation, the utility shall keep the accounts relating thereto in accordance with the effective systems of accounts for the several classes of operations.
Note:
The utility shall keep separately the expenses applicable to each such operation.
Note:
The records shall be kept so as to show separately for each such operation the amount of each class of taxes included in this account, and the basis on which it is levied.
Note:
The utility shall keep separately the uncollectible revenues applicable to each such operation.
This account shall include the rent from electric property constituting a distinct operating unit leased to others for electric operations, when the lessee has exclusive possession. (See § 197.28.)
Note:
Rent from property carried in Operating Property-Electric, other than that covered in the text of this account, shall be credited to account 621, Rent from Electric Property.
This account shall include rents payable for property constituting a distinct operating unit leased from others for use in electric operations, when the utility has exclusive possession. (See § 197.28.)
Note:
Taxes payable upon leased property covered herein shall be included in account 403, Taxes-Electric.
This account shall include the rent from operating property in departments subject to the jurisdiction of the commission, other than electric property constituting a distinct operating unit leased to others, when the lessee has exclusive possession. (See § 197.28.)
This account shall include the expenses, including repairs and depreciation applicable to property the rents from which are included in account 434, Rent from Other Operating Property-Cr.; and also taxes on such property and uncollectible rents.
This account shall include rents payable for property constituting a distinct operating unit leased from others for use in operations subject to the jurisdiction of the commission other than electric service, when the utility has exclusive possession.
Note:
Taxes payable upon leased property covered herein shall be included in account 423, Taxes-Other Operations.
Non-operating Income
This account shall include rent and other revenues derived by the utility from non-operating applicable to the period covered by the income account. (See § 196.1 subd. [a][27] and account 112, Non-operating Property.)
Note A:
This account shall be kept so as to show separately the interest revenue from each investment.
Note B:
No interest upon reacquired securities issued or assumed by the utility shall be credited to this account.
This account shall include revenues derived by the utility from dividends on stocks. Accruals of dividends may be included herein if their payment is reasonably assured. If it be required that dividends from stock held in a special fund represented by a reserve are to be added to such fund and equivalent appropriations made to the reserve, such dividends shall be credited to this account and such appropriations shall be charged to account 459, Contractual Appropriations of Income, or account 460, Miscellaneous Deductions from Income, as appropriate.
Note:
Profits from the operations of others do not include any dividends on stock.
Income Deductions
This account shall be charged each month with the interest accrued on unmatured outstanding long term debt (see § 196.1, subd. [a][20]) issued or assumed. This account shall not include interest on nominally outstanding long term debt (including securities assumed) held by the utility in its treasury.
Note A:
The amount charged to this account shall be concurrently credited to account 249, Interest Accrued, or account 128, Prepayments.
Note B:
This account shall be kept so that the utility will be able to furnish the interest accruals for each class or subdivision of long term debt.
Note:
This account shall be kept so that the utility will be able to furnish the interest accruals for each class of debt for which interest is charged hereto.
This account shall include each month the portion of the unamortized debt discount and expense on outstanding long term debt, which is applicable to the month. This portion shall be determined according to a rule the uniform application of which during the interval between the issuance and maturity of such debt will completely amortize the net discount at which the debt was issued and the debt expense connected therewith. (See also § 197.9.)
This account shall include each month the portion of the unamortized net premium on outstanding long term debt, which is applicable to the month. This portion shall be determined according to a rule the uniform application of which during the interval between the issuance and maturity of such debt will completely amortize the net premium at which the debt was issued. (See also § 197.9.)
This account shall include concurrent credits for amounts charged to account 110, Construction Work in Progress, or other fixed asset accounts, for interest during construction. [See § 197.21, subd. (e), par. (10).]
Note:
For instructions as to amortization of items of intangible operating property, see account 262, Amortization Reserves, and account 790, Amortization of Intangible Property.
This account shall include appropriations of income when specifically required under the terms of ordinances, mortages, deeds of trust, orders of courts, contracts, or other agreements.
Note:
Appropriations of income resting in the discretion of the utility, i.e., not required by mortgages, contracts, etc., shall be charged to account 460, Miscellaneous Deductions from Income.
This account shall include deductions from income for purposes not provided for elsewhere and not specifically required under terms of ordinances, mortgages, contracts, etc. This includes donations to others than the operating or lessor municipality and expenses of issuing obligations other than long term debt.
Surplus Accounts
Surplus (Account 281), or Deficit (Account 161)
Note:
An account shall be maintained in the general books of the utility and the balance therein, if a debit, shall appear on the asset side of the balance sheet under account 161, Deficit, and if a credit, on the liability side of the balance sheet under account 281, Surplus.
This account shall include the net balance developed in the Income Account.
This account shall include all credits affecting the utility's surplus or deficit not elsewhere provided for, such as:
This account shall include appropriations of Surplus to reserves made by action of the board of directors or other governing body of the municipal electric utility, and not chargeable to account 459, Contractual Appropriations of Income.
Note:
All other appropriations to reserves or for other purposes shall be charged to account 460, Miscellaneous Deductions from Income, or other appropriate income account.
This account shall include all debits affecting the utility's surplus or deficit not elsewhere provided for, such as:
Operating Revenue Accounts
Electric Service Revenues
This account shall include revenues from electricity supplied for residential purposes.
Note A:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours sold and the revenue therefrom will be available for each service classification.
Note B:
When electricity supplied through a single meter is used for both residential and commercial purposes, the total revenue may be included in either this account or account 602, Commercial Sales.
This account shall include revenues from electricity supplied for commercial purposes.
Note A:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours sold and the revenue therefrom will be available for each service classification.
Note B:
When electricity supplied through a single meter is used for both residential and commercial purposes, the total revenue may be included in either this account or account 601, Residential Sales.
This account shall include revenues from electricity supplied for industrial purposes.
Note:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours sold and the revenue therefrom will be available for each service classification.
This account shall include revenues from electricity supplied and services rendered for the purpose of lighting streets, parks, and other public places by means of electricity for the operating municipality. (For basis of credits to this account, see section 197.33.)
Note:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours supplied at each rate will be available.
This account shall include revenues from electricity supplied and services rendered for the purpose of lighting streets, parks, and other public places by means of electricity for municipalities other than the operating municipality, or other subdivisions or agencies of State or Federal governments.
Note:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours supplied under each contract or rate will be available.
This account shall include revenues from electricity supplied to the operating municipality for purposes other than street lighting. (For basis of credits to this account, see section 197.33.)
Note:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours supplied for each type of use and at each rate will be available.
This account shall include revenues from electricity supplied for purposes other than street lighting or redistribution, to municipalities other than the operating municipality, or other subdivisions or agencies of State or Federal governments, under special contracts or agreements or service classifications applicable only to public authorities.
Note:
The records supporting the entries to this account shall be kept so that the number of kilowatt-hours supplied under each contract or rate will be available.
This account shall include revenues from electricity supplied to private electric companies or to public authorities for redistribution.
Note A:
When the contract is a reciprocal one, i.e., when either party thereto may take electricity from the other, the gross amount receivable for electricity supplied to the other party shall be included herein in each accounting period and the gross amount payable for electriicty received from the other party shall be charged to account 721, Electricity Purchased.
Note B:
The records supporting the entries to this account shall show separately for each contract the point of delivery, the maximum demand upon the utility, the kilowatt-hours supplied, the basis for the charge, and the total charge to the distributor. When electricity is delivered to a distributor at more than one point, like detail shall be furnished for each point of delivery.
Note C:
Revenues from electricity supplied to other public utilities for use by them shall be credited to account 602 or 603, unless supplied under the same contract as and not readily separable from revenues included in this account.
This account shall include revenues derived from electricity supplied to railroads and street railroads, for use primarily in propulsion of their cars.
Note:
Revenues from electricity supplied to railroads or street railroads for other purposes shall be credited to account 602 or 603, unless supplied under the same contract as and not readily separable from revenues included in this account.
Other Electric Revenues
Note A:
Rent from real estate held as an investment shall be included in account 441, Revenues from Non-operating Property.
Note B:
When rent revenue is derived from property used jointly for electric and other operations, such revenue shall be equitably allocated among the departments involved.
This account shall include revenues incidental to electric operations not specifically provided for elsewhere, including interest on funds used in operations; sales to others of excess water, hydraulic power, or steam; commissions on sales or distribution of others' electricity (sold under schedules filed by such other distributors); and charges for the connection, disconnection, or reconnection of meters.
Note:
A separate subdivision shall be maintained for each class of revenues includible in this account which is substantial in amount.
Operating Expense Accounts
PRODUCTION EXPENSES
Electric Generation-Steam Power
This account shall include the pay and expenses of officers, superintendents, and other employees engaged in supervising and directing the operation of the steam power generating stations; assistants, chemists, general foremen, and clerical help on records; such portion of the salaries and expenses of the engineering staff, consulting operating engineers, and draftsmen, as may be applicable; and related office supplies and expenses (but not rent). (See § 197.10.)
This account shall include the pay of employees in boiler rooms and elsewhere about the premises engaged in making steam.
ITEMS
(See § 197.14)
Boiler house engineer and assistants
Feed-pump men
Firemen
Furnace operators
Helpers
Stoker attendants
Stokers
Watchmen
Water tenders
Weighers
Labor employed:
Blowing flues
Cleaning boilers
Handling coal and ashes within boiler plant
Pulverizing coal
Testing steam meters and gauges and other instruments
Note:
Do not include maintenance labor in this account.
This account shall include the pay of employees engaged in operating prime movers, including steam engines, steam turbines, and auxiliary apparatus operated in connection therewith.
ITEMS
(See § 197.14)
Chief engineers and assistants
Machinists and helpers
Oilers
Watch engineers and assistants
Wipers
Note:
Do not include maintenance labor in this account.
This account shall include the pay of employees engaged in operating electric generating and accessory equipment, including switchboards, feeder terminal boards, and other electric equipment, to the point where the electricity leaves the station for transmission or distribution.
ITEMS
(See § 197.14)
Dynamomen
Electricians
Foremen and assistants
Gallerymen
Generator attendants
Switchboard operators and assistants
Wipers
Wiremen
Note:
Do not include maintenance labor in this account.
This account shall include the pay of employees engaged in operating steam power generating stations which is not chargeable to the foregoing accounts.
ITEMS
(See § 197.14)
Elevator men
Janitors
Messengers
Watchmen
Yard and building cleaners
Note:
Do not include maintenance labor in this account.
This account shall include the cost delivered at station (see account 123, Materials and Supplies) of coal, oil, gas, or other fuel used in steam power generating stations. It shall also include the net cost of or amount realized from disposal of ashes.
Note:
Records shall be maintained to show the quantity and cost of fuel used.
This account shall include the cost of water for boilers, condensers, and for cooling engines. If water is purchased from sources other than the operating municipality, the charge shall be at the contract price or the meter rate; if purchased from the operating municipality, the charge shall be as provided in section 197.33; if pumped by the utility, the cost of pumping shall be charged to this account.
ITEMS
(See § 197.14)
Employees:
Filter cleaners
General labor
Pumping station operators
Screen operators
Pumping supplies
Water supply system operators
Supplies:
Boiler compounds
Chemicals
Lubricants
Supplies, miscellaneous
Note:
Do not include in this account water used for general station purposes or the cost of maintaining water supply system.
This account shall include the cost of lubricants for machinery in steam power generating stations, including recovery of oil from waste and the cost of handling and filtering.
Note A:
Oil used in pumping water shall be charged to account 702.2, Water.
Note B:
Do not include in this account oil for transformers, grease or oil for automobiles, trucks, and wagons, or oil for lamps or for similar purposes.
This account shall include the cost of small tools and supplies used in the operation of steam power generating stations
ITEMS
(See § 197.14)
Dynamo brushes
Fire room tools
Gauge glasses
Handhole gaskets
Manhole gaskets
Packing
Steam and air hose
Tools, hand
Washers
Waste
Wipers
Note:
Do not include in this account maintenance materials, fuel, or water.
This account shall include miscellaneous expenses incurred in operating steam power generating stations not elsewhere provided for.
ITEMS
(See § 197.14)
Boiler inspection fees
Building service (but not rent)
Communication service
Log sheets and charts
Meter supplies
Stationery and office supplies
Transportation
Water for fire protection or general use
This account shall include the cost of repairs to buildings, structures, fixtures, and grounds, the book cost of which is included in account 311 (1), Steam Power Plant Land, and account 312 (1), Steam Power Plant Structures. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to boilers and furnaces, the book cost of which is included in account 321, Boiler Plant Equipment, including brick work, water walls, stacks, boiler foundations, flues and breeching, grate and stoker bars, valves and superheaters. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to feed water, coal, and ash handling systems, and auxiliary apparatus in the boiler room, the book cost of which is included in account 321, Boiler Plant Equipment, such as air preheaters, ash disposal and coal handling equipment, combustion control system, draft apparatus, foundations, feed water apparatus, stokers and grinders with drives, piping pulverizing equipment, pumps, and water purification system. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to the piping system in connection with the making of steam and delivery thereof to the prime movers, the book cost of which is included in account 321, Boiler Plant Equipment, such as main steam piping to throttle valve of engine, auxiliary steam main and auxiliary exhaust, make-up water, feed water, drip, blowoff and valve control system, pipe covering, valves, and fittings. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to main steam engines and steam turbines the book cost of which is included in account 322, Engine Driven Generator Units-Steam, and account 323, Turbo-Generators-Steam. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to main steam driven generators and main exciters, the book cost of which is included in account 322, Engine Driven Generator Units-Steam, and account 323, Turbo-Generators-Steam.
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to electric equipment the book cost of which is included in account 324, Accessory Electric Equipment-Steam. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to miscellaneous equipment the book cost of which is included in account 325, Miscellaneous Power Plant Equipment-Steam. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
Note:
This account shall be kept so as to show separately for each party from which steam is purchased, the point of delivery, the quantity, the price, and the total charge. When steam is transferred from another operating department, the utility shall be prepared to show full details of the cost of producing such steam, the basis of the charges to electric generation, and the extent and manner of use by each department involved.
This account shall include credits for steam transferred to another operating department of the utility or of the municipality when such steam is produced primarily for use in electric generation.
Note:
The basis of credits to this account shall be clearly indicated. Such credits shall consist of the equitable proportion of the total cost of steam produced, including repairs and depreciation of power plant property and equipment. Any allowance in addition to the amount properly creditable to this account shall be included in account 621, Rent from Electric Property. (See also § 197.33.)
Electric Generation-Hydraulic Power
This account shall include the pay and expenses of officers, superintendents, and other employees engaged in supervising and directing the operation of hydraulic power generating stations; assistants, general foremen, and clerical help on records; such portion of the salaries and expenses of the engineering staff, consulting operating engineers, and draftsmen, as may be applicable; and related office supplies and expenses (but not rent). (See § 197.10)
This account shall include the pay of employees engaged in operating hydraulic works, including reservoirs, dams, and waterways, and water wheels and turbines.
ITEMS
(See § 197.14)
Cleaners at reservoirs and screens
Flume patrolmen
Foremen
Intake operators
Note:
Do not include maintenance labor in this account.
This account shall include the pay of employees engaged in operating electric generating and accessory equipment, including switchboards, feeder terminal boards, and other electric equipment, to the point where the electricity leaves the station for transmission or distribution.
ITEMS
(See § 197.14)
Dynamomen
Electricians
Foremen and assistants
Gallerymen
Generator attendants
Switchboard operators and assistants
Wipers
Wiremen
Note:
Do not include maintenance labor in this account.
This account shall include the pay of employees engaged in operating hydraulic power generating stations which is not chargeable to the foregoing accounts.
ITEMS
(See § 197.14)
Elevator men
Janitors
Messengers
Watchmen
Yard and building cleaners
Note:
Do not include maintenance labor in this account.
This account shall include the cost of water purchased for hydraulic power generation.
ITEMS
(See § 197.14)
Cost of water purchased from the operating municipality (see § 197.33) or from others
Licenses or permits from any governmental agency for water rights, periodic payments for (See also § 197.33.)
Riparian rights, periodic payments for
This account shall include the cost of lubricants for machinery in hydraulic power generating stations, including recovery of oil from waste and the cost of handling and filtering.
Note:
Do not include in this account oil for transformers, grease or oil for automobiles, trucks, and wagons, or oil for lamps or similar purposes.
This account shall include the cost of small tools and supplies used in the operation of hydraulic power generating stations.
ITEMS
(See § 197.14)
Dynamo brushes
Gaskets
Materials to protect dams and gates
Packing
Tools, hand
Washers
Waste
Wipers
Note:
Do not include maintenance material in this account.
This account shall include miscellaneous expenses incurred in operating hydraulic power generating stations not elsewhere provided for.
ITEMS
(See § 197.14)
Building service (but not rent)
Communication service
Log sheets and charts
Meter supplies
Stationery and office supplies
Transportation
This account shall include the cost of repairs to buildings, structures, fixtures, and grounds, the book cost of which is included in account 311 (2), Hydro-Electric Power Plant Land, and account 312 (2), Hydro-Electric Power Plant Structures. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to reservoirs, dams, and intakes with their appurtenant structures, and facilities such as gates, raising and lowering apparatus, wasteways, spillways, fishladders, etc., the book cost of which is included in account 331 (1), Reservoirs, Dams, and Intakes. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to locks, booms, sluices, regulating gates, and other appurtenant structures and facilities for navigation purposes, the book cost of which is included in account 331 (2), Navigation Facilities. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to canals, ditches, flumes, tunnels, pipe lines, and other appurtenant structures and facilities, the book cost of which is included in account 331 (3), Waterways. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to forebays, penstocks, tailraces, and other appurtenant structures and facilities, the book cost of which is included in account 331 (4), Forebays, Penstocks, and Tailraces. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to permanent roads, trails, bridges, and railways, the book cost of which is included in account 332, Roads, Trails, and Bridges. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to hydraulic facilities from the connection with penstock or flume to tailrace of all main hydraulic turbines and water wheels the book cost of which is included in account 333, Water Wheels, Turbines, and Generators. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to main water driven generators and main exciters the book cost of which is included in account 333, Water Wheels, Turbines, and Generators. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to electric equipment the book cost of which is included in account 334, Accessory Electric Equipment-Hydro. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to miscellaneous equipment the book cost of which is included in account 335, Miscellaneous Power Plant Equipment- Hydro. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
Hydro-Electric Power Plant Land [account 311 (2)]
Hydro-Electric Power Plant Structures [account 312 (2)]
Reservoirs, Dams, and Waterways (account 331)
Roads, Trails, and Bridges (account 332)
Water Wheels, Turbines, and Generators (account 333)
Accessory Electric Equipment-Hydro (account 334)
Miscellaneous Power Plant Equipment-Hydro (account 335)
Electric Generation-Internal Combustion Engine Power
This account shall include the pay and expenses of officers, superintendents, and other employees engaged in supervising and directing the operation of internal combustion engine power generating stations, assistants, chemists, general foremen, and clerical help on records; such portion of the salaries and expenses of the engineering staff, consulting operating engineers, and draftsmen, as may be applicable; and related office supplies and expenses (but not rent). (See § 197.10.)
This account shall include the pay of employees engaged in operating prime movers, including Diesel, gasoline, gas, or other internal combustion engines and auxiliary apparatus operated in connection therewith.
ITEMS
(See § 197.14)
Chief engineers and assistants
Machinists and helpers
Oilers
Watch engineers and assistants
Wipers
Note:
Do not include maintenance labor in this account.
This account shall include the pay of employees engaged in operating electric generating and accessory equipment, including switchboards, feeder terminal boards, and other electric equipment, to the point where the electricity leaves the station for transmission or distribution.
ITEMS
(See § 197.14)
Dynamomen
Electricians
Foremen and assistants
Gallerymen
Generator attendants
Switchboard operators and assistants
Wipers
Wiremen
Note:
Do not include maintenance labor in this account.
ITEMS
(See § 197.14)
Elevator men
Janitors
Labor operating gas wells
Messengers
Producer gas labor
Watchmen
Yard and building cleaners
Note:
Do not include maintenance labor in this account.
This account shall include the cost of water used for cooling Diesel or other internal combustion engines and of water used in the production of gas for power purposes. If water is purchased from sources other than the operating municipality, the charge shall be at the contract price or the meter rate; if purchased from the operating municipality the charge shall be as provided in section 197.33; if pumped by the utility, the cost of pumping shall be charged to this account.
ITEMS
(See § 197.14)
Employees:
Filter cleaners
General labor
Pumping station operators
Screen operators
Supplies:
Boiler compounds
Chemicals
Lubricants
Pumping supplies
Supplies, miscellaneous
Note:
Do not include in this account water used for general station purposes or the cost of maintaining the water supply system.
This account shall include the cost of lubricants for machinery in internal combustion engine power generating stations, including recovery of oil from waste and the cost of handling and filtering.
Note A:
Oil used in pumping water shall be charged to account 714.31, Water.
Note B:
Do not include in this account oil for transformers, grease or oil for automobiles, trucks, or wagons, or oil for lamps or similar purposes.
This account shall include the cost of small tools and supplies used in the operation of internal combustion engine power generating stations.
ITEMS
(See § 197.14)
Dynamo brushes
Gauge glasses
Handhole gaskets
Manhole gaskets
Packing
Tools, hand
Washers
Waste
Wipers
Note:
Do not include in this account maintenance materials, fuel, or water.
This account shall include miscellaneous expenses incurred in operating internal combustion engine power generating stations not elsewhere provided for.
ITEMS
(See § 197.14)
Building service (but not rent)
Communication service
Log sheets and charts
Meter supplies
Stationery and office supplies
Transportation
This account shall include the cost of repairs to buildings, structures, fixtures, and grounds, the book cost of which is included in account 311(3), Internal Combustion Power Plant Land, and of account 312(3), Internal Combustion Power Plant Structures. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to Diesel, gas, oil, and other internal combustion engines, the book cost of which is included in account 342, Engine Driven Generator Units- Internal Combustion. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to main internal combustion engine driven generators and main exciters, the book cost of which is included in account 342, Engine Driven Generator Units-Internal Combustion. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to electric equipment the book cost of which has included in account 344, Accessory Electric Equipment-Internal Combustion. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to miscellaneous equipment the book cost of which is included in account 345, Miscellaneous Power Plant Equipment- Internal Combustion. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
Note:
This account shall be kept so as to show separately for each party from which gas is purchased, the point of delivery, the quantity, the price, and the total charge. When gas is transferred from another operating department, the utility shall be prepared to show full details of the cost of producing such gas, the basis of the charges to electric operations, and the extent and manner of use by each department involved.
Internal Combustion Power Plant Land [account 311 (3)]
Internal Combustion Power Plant Structures [account 312 (3)]
Engine Driven Generator Units-Internal Combustion (account 342)
Accessory Electric Equipment-Internal Combustion (account 344)
Miscellaneous Power Plant Equipment-Internal Combustion (account 345)
Other Production Expenses
This account shall include the cost at the point of delivery of electricity purchased for resale, including charges for readiness to serve and amounts payable to others for their electricity sold by the accounting utility under agency agreements.
Note A:
When the contract is a reciprocal one, i.e., when either party thereto may take electricity from the other, the amount payable for the gross quantity of electricity received from the other party shall be charged hereto in each accounting period and the amount receivable for the gross quantity supplied to the other party shall be included in the appropriate revenue account.
Note B:
The records supporting the entries to this account shall be kept so as to show for each party from which electricity is obtained, the point of delivery, the maximum demand, the quantity purchased, the basis of charges, and the amount payable therefor.
This account shall include the cost of operating the equipment used in measuring and testing purchased electricity and any other expenses incidental to the purchase of electricity which are not otherwise provided for.
This account shall include concurrent credits for charges representing production expenses of electricity supplied to another coordinate department.
Note:
Basis of credits to this account shall be clearly indicated. Such credits shall consist of the equitable proportion of the total production cost, including repairs and depreciation of production property. Any allowance in addition to the amount properly creditable to this account shall be included in account 621, Rent from Electric Property. (See also § 197.33.)
This account shall include concurrent credits for charges made for electricity consumed in generating stations.
TRANSMISSION EXPENSES
This account shall include the pay and expenses of officers, superintendents, and other employees engaged in supervising and directing the operation of the transmission system (see § 197.35); assistants, general foremen, and clerical help on records; such portion of the salaries and expenses of the engineering staff, consulting operating engineers, and draftsmen, as may be applicable; and related office supplies and expenses (but not rent). (See § 197.10.)
This account shall include the pay of employees in transmission substations (see § 197.35), including routine inspecting and testing of equipment operated.
Note:
Do not include maintenance labor in this account.
This account shall include the cost of supplies used and expenses incurred in the operation of transmission substations. (See § 197.35.)
ITEMS
(See § 197.14)
Building service (but not rent)
Communication service
Lubricants and waste
Meter supplies
Records, substation
Stationery and office supplies
Tools
Water
Note:
Do not include maintenance materials in this account.
This account shall include the pay of system operators, load dispatchers, and their assistants engaged in the operation of a central load dispatching system.
This account shall include the pay and expenses of employees engaged in the operation of the overhead transmission lines (see § 197.35), and supplies and small tools used in connection therewith.
ITEMS
(See § 197.14)
Clearing brush and other refuse
Patrolling
Shop expenses
Testing lines
Transportation
Trimming trees
Voltage surveys
Note:
Do not include in this account maintenance labor or materials.
This account shall include the pay and expenses of employees engaged in the operation of underground transmission lines (see § 197.35), and supplies and small tools used in connection therewith.
ITEMS
(See § 197.14)
Cleaning subway ducts, manholes, and sewer connections
Patrolling
Shop expenses
Testing lines
Transportation
Voltage surveys
Note:
Do not include in this account maintenance labor or materials.
This account shall include miscellaneous supplies used and expenses incurred not provided for in the foregoing transmission line operating accounts. (See § 197.35.)
Note:
Do not include in this account maintenance labor or materials.
This account shall include the cost of repairs to transmission structures, fixtures, and grounds, the book cost of which is included in account 311(5), Transmission System Land and Rights of Way, and account 312(5), Transmission System Structures. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to roads, trails, and bridges, the book cost of which is included in account 351, Transmission Roads and Trails. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to substation equipment the book cost of which is included in account 352, Transmission Substation Equipment. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to overhead conductors and line devices the book cost of which is included in account 353, Transmission Overhead Conductors. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to underground conductors and line devices the book cost of which is included in account 354, Transmission Underground Conductors. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
Transmission System Land and Rights of Way [account 311(5)]
Transmission System Structures [account 312(5)]
Transmission Roads and Trails (account 351)
Transmission Substation Equipment (account 352)
Transmission Overhead Conductors (account 353)
Transmission Underground Conductors (account 354)
MAINTENANCE OF POLES, TOWERS, FIXTURES AND CONDUITS
This account shall include the cost of repairs to poles, towers, and fixtures the book cost of which is included in account 358, Poles, Towers, and Fixtures. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to conduits the book cost of which is included in account 359, Underground Conduits. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
Poles, Towers, and Fixtures (account 358)
Underground Conduits (account 359)
DISTRIBUTION EXPENSES
This account shall include the pay and expenses of officers, superintendents, and other employees engaged in supervising and directing the operation of the distribution system (see § 197.35); assistants, general foremen, and clerical help on records; such portion of the salaries and expenses of the engineering staff, consulting operating engineers, and draftsmen, as may be applicable; and related office supplies and expenses (but not rent). (See § 197.10.)
This account shall include the pay of employees in distribution substations (see § 197.35), including routine inspecting and testing of equipment operated.
Note:
Do not include maintenance labor in this account.
This account shall include the cost of supplies used and expenses incurred in the operation of distribution substations. (See § 197.35.)
ITEMS
(See § 197.14)
Building service (but not rent)
Communication service
Lubricants and waste
Meter supplies
Records, substation
Stationery and office supplies
Tools
Transportation
Water
Note:
Do not include maintenance materials in this account.
This account shall include the pay of batterymen, inspectors, and testers engaged in the operation of storage batteries the book cost of which is included in account 362, Storage Battery Equipment.
This account shall include the cost of supplies used and expenses incurred in the operation of storage batteries the book cost of which is included in account 362, Storage Battery Equipment.
ITEMS
(See § 197.14)
Acid
Automatic cell fillers
Brooms
Brushes for boosters and compensators
Distilled water for cells
Gloves
Hydrometers
Mops
Paint
Rubber hose
Shoes
Soda
Sponges
Thermometers
Waste
Note:
Do not include maintenance materials in this account.
This account shall include the pay and expenses of employees engaged in the operation of overhead distribution lines (see § 197.35) and services, and supplies and small tools used in connection therewith.
ITEMS
(See § 197.14)
Clearing brush and other refuse
Patrolling
Shop expenses
Testing lines
Transportation
Trimming trees
Voltage surveys
Note:
Do not include in this account maintenance labor or materials.
This account shall include the pay and expenses of employees engaged in the operation of underground distribution lines (see § 197.35) and services, and supplies and small tools used in connection therewith.
ITEMS
(See § 197.14)
Cleaning subway ducts, manholes, and sewer connections
Patrolling
Shop expenses
Testing lines
Transportation
Voltage surveys
Note:
Do not include in this account maintenance labor or materials.
This account shall include the cost of labor, materials, and other expenses incident to inspecting, testing, removing, resetting, and changing location of line transformers. (See account 365, Line Transformers.)
This account shall include miscellaneous supplies used and expenses incurred in the operation of distribution lines not provided for elsewhere.
This account shall include the pay and expenses of superintendents and assistants engaged in the operation of the meter department, clerical help on records, and supplies used and expenses incurred in connection therewith.
ITEMS
(See § 197.14)
Employees:
Cleaners
Clerks in meter department
Janitors
Superintendents and assistants
Watchmen
Supplies and Expenses:
Building service (but not rent)
Communication service
Electric service
Records, keeping of
Stationery and office supplies
Transportation
This account shall include the cost of labor and materials used and expenses incurred in removing and resetting or changing location of meters on consumers' premises.
Note:
The cost of the first setting of meters on a new service line shall be charged to account 369, Consumers' Meter Installation.
This account shall include the cost of labor and materials used and expenses incurred in work on consumers' premises other than those included in accounts 741.44, Removing and Resetting Line Transformers, 741.52, Removing and Resetting Meters, and 742.81, Testing Consumers' Meters.
ITEMS
(See § 197.14)
Changing location of lamps
Improving character of service
Inspecting premises
Installing, removing, and renewing lamps
Investigating and adjusting consumers' service complaints
Moving appliances
Repairing wiring, fixtures, and appliances
Testing consumers' equipment
Note A:
Damages to consumers' equipment by employees of the utility, whether incidental to the work or the result of negligence, shall be charged to the job on which the employees were engaged at the time such damage occurred.
Note B:
Expenses incidental to taking routine demands shall be charged to account 742.81, Testing Consumers' Meters; those incidental to taking demand and power factor readings for billing purposes shall be charged to account 761.22, Meter Reading.
This account shall include the cost of repairs to buildings, fixtures, and grounds, the book cost of which is included in account 311(6), Distribution System Land and Rights of Way, account 312(6), Distribution System Structures. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to distribution substation equipment, the book cost of which is included in account 361, Distribution Substation Equipment. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to supplementary and standby storage battery equipment, the book cost of which is included in account 362, Storage Battery Equipment. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to alternating current overhead conductors and line devices, the book cost of which is included in subdivisions (1) and (2) of account 363, Distribution Overhead Conductors. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to direct current overhead conductors and line devices, the book cost of which is included in subdivision (3) of account 363, Distribution Overhead Conductors. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to underground alternating current conductors and line devices, the book cost of which is included in subdivisions (1) and (2) of account 364, Distribution Underground Conductors. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to underground direct current feeders, mains, Edison Tube, and line devices, the book cost of which is included in subdivisions (3) and (4) of account 364, Distribution Underground Conductors. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to overhead line transformers the book cost of which is included in account 365(1), Line Transformers-Overhead. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to underground line transformers the book cost of which is included in account 365(2), Line Transformers-Underground. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to services the book cost of which is included in account 366, Overhead Services. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to services the book cost of which is included in account 367, Underground Services. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of routine testing and inspection of meters, including demand meters, on consumers' premises or in meter shops, and the preparation of test cards and load cars.
Note:
The cost of the first test of meters and auxiliary equipment shall be charged to the account to which such meters are charged.
This account shall include the cost of repairs to meters, devices, and appurtenances thereto, the book cost of which is included in account 368, Consumers' Meters, and account 369, Consumers' Meter Installation. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
This account shall include the cost of repairs to property on consumers' premises, the book cost of which is included in account 370, Other Property on Consumers' Premises. (See § 197.10.)
Note:
Repair items are indicated in section 197.29.
Distribution System Land and Rights of Way [account 311(6)]
Distribution System Structures [account 312(6)]
Distribution Substation Equipment (account 361)
Storage Battery Equipment (account 362)
Distribution Overhead Conductors (account 363)
Distribution Underground Conductors (account 364)
Line Transformers (account 365)
Overhead Services (account 366)
Underground Services (account 367)
Consumers' Meters (account 368)
Consumers' Meter Installation (account 369)
Other Property on Consumers' Premises (account 370)
STREET LIGHTING AND SIGNAL SYSTEM EXPENSES
This account shall include the pay and expenses of officers, superintendents, and other employees engaged in supervising and directing the operation of street lighting and signal systems; assistants, general foremen, and clerical help on records; such portion of the salaries and expenses of the engineering staff, consulting operating engineers, and draftsmen, as may be applicable; and related office supplies and expenses (but not rent). (See also §§ 197.10, 197.33.)
Note:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
This account shall include the cost of labor and materials used and expenses incurred in the operation of overhead street lighting and signal systems, including traffic, fire and police signal systems.
ITEMS
(See § 197.14)
Clearing brush and other refuse
Patrolling
Testing lines
Transportation
Trimming trees
Voltage surveys
Note A:
Do not include in this account maintenance labor or materials.
Note B:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
This account shall include the cost of labor and materials used and expenses incurred in the operation of street lighting and signal systems, including traffic, fire, and police signal systems.
ITEMS
(See § 197.14)
Cleaning subway ducts, manholes, and sewer connections
Patrolling
Testing lines
Transportation
Voltage surveys
Note A:
Do not include in this account maintenance labor or materials.
Note B:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
This account shall include the cost of repairs to overhead street lighting and signal system equipment the book cost of which is included in account 371 (1), Street Lighting and Signal System Equipment-Overhead.
Note A:
Repair items are indicated in Section 197.29.
Note B:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
This account shall include the cost of repairs to underground street lighting and signal system equipment the book cost of which is included in account 371 (2), Street Lighting and Signal System Equipment-Underground.
Note A:
Repair items are indicated in section 197.29.
Note B:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
Note:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
Note:
The utility may keep expenses applicable to street lighting separate from expenses applicable to signal system operations.
CONSUMERS' ACCOUNTING AND COLLECTING EXPENSES
Note:
When duties of individual employees are so diversified that distribution of pay to this account and to account 771, Sales Labor and Supplies, and account 781, General Office Salaries and Expenses, is impracticable, Class D utilities may charge such pay to the account or accounts to which the major portion of the time of such employees is applicable. Office supplies and expenses may be accounted for in like manner.
This account shall include the pay and expenses of officers and employees engaged in supervising and directing work on consumers' contracts, orders, inquiries, and accounts, and in meter reading and collecting; and related office supplies and expenses (but not rent). (See § 197.10.)
This account shall include the pay and expenses of employees engaged in work on consumers' applications, contracts, orders, and inquiries; and supplies used and expenses incurred in connection therewith. (See §§ 197.10, 197.33.)
ITEMS
(See § 197.14)
Employees on:
Complaints
Contracts
Inquiries
Filing in connection with above
Expenses:
Books
Building service (but not rent)
Office supplies
Postage
Typing in connection with above
Repairs to furniture and office equipment
Stationery
Transportation
This account shall include the pay and expenses of employees engaged in reading consumers' meters, and supplies used and expenses incurred in connection therewith. (See §§ 197.10, 197.33.)
ITEMS
(See § 197.14)
Badges
Building service (but not rent)
Forms for recording readings
Lamps
Meter readers, pay of
Transportation
Uniforms
This account shall include the pay and expenses of employees engaged in collecting consumers' bills, and supplies used and expenses incurred in connection therewith. (See §§ 197.10, 197.33.)
ITEMS
(See § 197.14)
Building service (but not rent)
Commissions, fees, or salaries of collectors
Disconnection for non-payment of bills
Office supplies
Postage
Repairs to furniture and office equipment
Stationery and printing
Transportation
This account shall include the pay and expenses of employees engaged in consumers' billing and accounting, and supplies used and expenses incurred in connection therewith. (See §§ 197.10, 197.33.)
ITEMS
(See § 197.14)
Accounts, consumers' keeping of
Addressograph plates
Billing
Bookkeeping
Books
Building service (but not rent)
Delivery of bills
Office supplies
Postage
Repairs to furniture and office equipment
Stationery and printing
Statistical work on consumers' accounts
Tabulating sales
Transportation
This account shall include the labor and materials used and expenses incurred in consumers' accounting and collecting which are not chargeable to the foregoing accounts.
This account shall include rents includible in operating expenses (see § 197.28) for property of the operating municipality (see § 197.33) or of others used in connection with consumers' accounting and collecting.
SALES EXPENSES
Note:
When duties of individual employees are so diversified that distribution of pay to this account and to account 761, Consumers' Accounting and Collecting Labor and Supplies, and account 781, General Office Salaries and Expenses, is impracticable, Class D utilities may charge such pay to the account or accounts to which the major portion of the time of such employees is applicable. Office supplies and expenses may be accounted for in like manner.
This account shall include the pay and expenses of officers and employees engaged in supervising and directing the sales department and the solicitation of new business; assistants, salesmen, stenographers, and clerical help on records; and related office supplies and expenses (but not rent). (See §§ 197.10, 197.33.)
This account shall include the labor and materials used and expenses incurred in demonstrating the proper use of appliances or other equipment.
ITEMS
(See § 197.14)
Employees:
Demonstrators
Instructors
Typists and clerks
Expenses:
Building service (but not rent)
Communication service
Demonstration supplies
Electric service
Transportation
This account shall include the labor and materials used and expenses incurred in connection with advertising for the purpose of promoting the sale of electricity.
ITEMS
(See § 197.14)
Advertising in newspapers, periodicals, etc.
Advertising manager and assistants
Clerks
Materials and expenses in preparing:
Advertisements
Booklets
Bulletins
Dodgers
Posters
Stenographers and typists
Note B:
Advertisements not directly connected with the promotion of the sale of electricity, such as advertisements in connection with employment, changes in rates, cases before regulatory commissions or courts, the sale of bonds, or other securities, or general public relations, shall not be included in this account but in account 785, Other General Expenses, or other appropriate account.
This account shall include labor and materials used and expenses incurred in soliciting new business other than those chargeable to the foregoing accounts. (See also § 197.33.)
ITEMS
(See § 197.14)
Canvassers, pay and expenses
Commissions
Estimates, cost of preparing
Installations, technical advice on
This account shall include rents includible in operating expenses (see § 197.28) for property of the operating municipality (see § 197.33) or of others used for the sales department.
ADMINISTRATIVE AND GENERAL EXPENSES
Note:
When duties of individual employees are so diversified that distribution of pay to this account and to account 761, Consumers' Accounting and Collecting Labor and Supplies, and account 771, Sales Labor and Supplies, is impracticable, Class D utilities may charge such pay to the account or accounts to which the major portion of the time of such employees is applicable. Office supplies and expenses may be accounted for in like manner.
This account shall include the pay, office, traveling, and other expenses of officers who are engaged in the general administration or management of the utility, and the pay and expenses of their assistants and office forces.
ITEMS
(See § 197.14)
Salaries:
Managers, general and division
Members of governing board
Municipal officers, whose duties include supervision of the plant and who devote part of their time thereto, equitable portion of (See also § 197.33.)
Secretary
Superintendents
Assistants authorized to act for officers
Office and staff forces (e.g., staff assistants, secretaries, stenographers, clerks, messengers, office boys, etc.) of officers and employees of executive department
Expenses:
Books and periodicals
Building service (but not rent)
Communication service
Meals, including payments therefor on account of overtime work
Office supplies
Postage
Printing
Repairs to furniture and office equipment
Stationery
Transportation
Note A:
Do not include in this account amounts payable to organizations for service chargeable to account 782, Management Service.
Note B:
If officers or assistants supervise particular departments of electric operations or other operations, or are engaged in specific work other than supervision of the entire electric system, their pay and expenses shall be apportioned to the appropriate accounts for electric operations or other operations. (See also § 197.33.)
This account shall include the pay, office, traveling, and other expenses of officers, assistants and office forces, of the treasury and general accounting departments, except such as are chargeable to consumers' accounting and collecting or to other departments of electric operations.
ITEMS
(See § 197.14)
Salaries:
Accountants (other than on consumers' accounts or on work in other departments of electric operations)
Accounting and audit fees
Auditors
Bookkeepers (other than on consumers' accounts or in departmental offices)
Cashiers (other than on consumers' accounts)
Chief accountant
Comptroller
Members of governing board
Municipal officers, whose duties include supervision of the plant, and who devote part of their time thereto, equitable portion of (See § 197.33.)
Office manager
Paymasters
Treasurer
Assistants authorized to act for officers
Office and staff forces (e.g., staff assistants, secretaries, clerks, stenographers, messengers, office boys, etc.) of officers and employees of treasury and accounting departments
Expenses:
Books and periodicals
Building service (but not rent)
Communication service
Meals, including payments therefor on account of overtime work
Office supplies
Postage
Printing, including bond certificates for transfer purposes (see also note D hereunder)
Repairs to furniture and office equipment
Stationery
Transportation
Note A:
Do not include in this account amounts payable to organizations for services chargeable to account 782, Management Service.
Note B:
If officers or assistants supervise particular departments of electric operations or other operations, or are engaged in specific work other than supervision of the entire electric system, their pay and expenses shall be apportioned to the appropriate accounts for electric operations or other operations. (See §§ 197.10. 197.33.)
Note C:
This account may be subdivided to show expenses applicable to the treasury department separately from those which apply to the accounting department.
Note D:
The cost of printing bonds in connection with new or additional issues shall be charged to account 141, Unamortized Debt Discount and Expense, or account 271, Unamortized Premium on Debt, as appropriate.
This account shall include, except as provided elsewhere (see notes A and B hereunder), the pay and expenses of officers, assistants, office forces, and other employees of the law department of the municipal electric utility; fees and retainers, supplies, and expenses of attorneys not regularly employed; court costs; and supplies and expenses of the law office of the municipal electric utility.
ITEMS
(See § 197.14)
Salaries:
Attorneys and assistants
Clerks
Counsel
Law clerks
Solicitors
Special counsel
Other employees of law department
Expenses:
Building service (but not rent)
Communication service
Cost of law suits
Cost of preparing and printing agreements, briefs, reports, etc.
Court costs
Court fees
Law books, periodicals, and subscriptions to special services
Law forms and law office supplies
Meals, including payment therefor on account of overtime work
Office supplies and expenses
Payments to attorneys who are not regular employees
Postage
Premiums on court or other bonds
Printing
Repairs to furniture and office equipment
Stationery
Tax reports, claims, etc., when handled by legal staff
Transcripts of testimony, copies of exhibits, etc.
Transportation
Traveling expenses of attorneys, witnesses, etc.
Witness fees
Note A:
The pay of general law department officers and employees engaged in formal cases before regulatory commissions, or in cases in which such a commission is a party, or when specifically assigned to injury or damage cases, shall be charged to account 146, Regulatory Commission Suspense, account 783.2, Injuries and Damages, or other appropriate account.
Note B:
Law expenses incident to the construction of electric property or the acquisition of certificates from federal or state commissions or securing from local authorities franchises or consents shall be charged to the appropriate operating property accounts. (For law expenses in connection with property purchased, see section 197.27.) Law expenses incident to the issuance of long term debt shall be charged to account 141, Unamortized Debt Discount and Expense, or account 271, Unamortized Premium on Debt.
Note C:
See also section 197.33.
This account shall include the pay of officers, assistants, office forces, and other employees engaged in the general office of the electric department and not elsewhere provided for.
Note:
Salaries which are clearly applicable to any group of operating expenses other than Administrative and General shall not be included in this account.
This account shall include the expenses incurred and the cost of supplies for the electric general office, including office building service. (See also § 197.33.)
ITEMS
(See § 197.14)
Books
Building service (but not rent)
Communication service
Forms for office use
Office supplies
Postage
Printing
Repairs to office equipment
Stationery
Subscriptions to newspapers, periodicals, and clipping bureaus
Transportation
Waste baskets
Note A:
Office expenses which are clearly applicable to any group of operating expenses other than Administrative and General shall not be included in this account.
Note B:
The cost of repairs to general office structures shall be charged to account 787, Repairs to General Property.
Note C:
Exclude herefrom and include in accounts 761-774, the expenses of the consumers' accounting and collecting and sales departments of the utility.
This account shall include all fees and incidental expenses payable by the utility to organizations or persons other than its own employees or employees of the operating municipality, for continuously rendered management and supervision services. (See also § 197.33.)
Note A:
The records supporting this account shall be kept so as to show the bases for the charges hereto, and the payee.
This account shall include the cost of insurance to protect the utility against losses and damages to owned or leased property used in its electric operations except as provided in note C hereunder. This includes the premiums payable to insurance companies or amounts credited to account 264, Insurance Reserve, for fire, storm, burglary, boiler, explosion, lightning, and other insurance; and special costs incurred in procuring insurance, such as notarial fees, insurance inspection service; and the pay, traveling, and office expenses of officers, clerks, and other employees of an insurance department.
Note A:
Recoveries from insurance companies or others for property damages shall be credited to the account charged with the cost of the repairs. If the damaged property is retired, the credit shall be to account 261, Depreciation Reserves.
Note B:
The utility shall keep its records so as to show the amount of coverage for each class of insurance carried, the property covered, and the premiums applicable thereto; and the distribution of the costs to specific operations or departments.
Note C:
The cost of insurance to protect the utility against losses and damages to the following classes of owned or leased property used in electric operations shall be charged as follows:
Materials and supplies and stores equipment, to account 802, Stores-Clearing.
Shop and laboratory equipment, to account 803, Shop and Laboratory-Clearing.
Transportation and garage equipment, to account 804, Transportation-Clearing.
Insurance on other property may be distributed to the accounts herein in accordance with the use of the property insured.
Note D:
See also section 197.33.
Note A:
Accruals to this account may be made upon the basis of a percentage of revenue, quantity of electricity sold, or other appropriate basis.
Note B:
Payments to or on behalf of employees, including accident and death benefits, salaries, hospital expenses, medical supplies, and also salaries, fees, and expenses of surgeons, doctors, nurses, etc., when provided for through a plan for employees' benefits, shall be charged to account 785.1, Employees' Welfare Expenses.
Note C:
No part of the salaries of officers or employees of the law department shall be included in this account for merely incidental services in connection with injury and damage claims. (See § 197.10.)
Note D:
Losses or insurance in connection with transportation and garage equipment shall be charged to account 804, Transportation- Clearing. The utility may distribute other losses to the accounts provided for the operation in connection with which the losses were incurred. (See also clearing accounts 802-808.)
Note E:
See also section 197.10.
This account shall include expenses incurred by the utility in connection with formal cases before federal or state regulatory commissions, or cases in which such a body is a party, which by order of the Commission are chargeable hereto. (See account 146, Regulatory Commission Suspense.)
Note A:
Any municipality which, after the effective date of this order, joins the New York State Employees' Retirement System for the benefit of the employees of any utility department subject to the jurisdiction of the Public Service Commission, shall promptly notify the Commission of that action, giving the effective date of membership, and submit a copy of the report of the State actuary.
Note B:
No charges shall be made to this account in anticipation of discretionary pension payments in the future.
Note C:
See also sections 197.11 and 197.33.
Note:
See also section 197.33.
This account shall include the rent accrued each month on all items of property of the municipality (see § 197.33) or of a general character, such as office buildings, office space, shops, storehouses, etc., used in electric operations, except rent for property constituting a distinct operating unit of which the utility has exclusive possession. (See also account 433, Rent for Lease of Electric Plant-Dr.)
Note A:
Revenues from subleasing property the rent for which is included in this account shall be credited to account 621, Rent from Electric Property (§ 200.5).
This account shall include the cost of repairs to office buildings, storehouses, shops, laboratories, garages, and the grounds appurtenant thereto, or other property, the book cost of which is included in subdivisions (7), (8), (9), (10), and (11) of account 311, Land, or subdivisions (7), (8), (9), (10), and (11) of account 312, Structures, account 385, Communication Equipment, account 388, Miscellaneous General Equipment, and account 391, Miscellaneous Tangible Property.
Note A:
Repair items are indicated in section 197.29.
Note B:
See also § 197.33.
Note C:
Repairs to office equipment shall be charged to the same account as supplies and expenses of the office or other room in which such equipment is located.
Note D:
If account 808, General Tools and Implements-Clearing, is not used, repairs to general tools and implements shall be included in this account.
Office Land [account 311(7)]
Shop Land [account 311(8)]
Stores Land [account 311(9)]
Transportation Land [account 311(10)]
Miscellaneous Land [account 311(11)]
Office Structures [account 312(7)]
Shop Structures [account 312(8)]
Stores Structures [account 312(9)]
Transportation Structures [account 312(10)]
Miscellaneous Structures [account 312(11)]
Office Equipment (account 381)
Communication Equipment (account 385)
Miscellaneous General Equipment (account 388)
Miscellaneous Tangible Property (account 391)
Note B:
If account 808, General Tools and Implements-Clearing, is not used, depreciation charges for general tools and implements (account 387), shall be included in this account.
This account shall include the portion of the unamortized service value of electric or general operating property retired which, by order of the Commission, the utility is required to charge hereto each month with concurrent credits to account 143, Suspense to be Amortized. (See § 197.23, subd. [b].)
This account shall include such part of operating costs (except steam and other production costs), borne in the first instance by the electric department, as is properly chargeable to another co- ordinate department of the utility, such as a gas department. This is not intended to prohibit the direct apportionment of expenses between departments, and so far as practicable, that shall be done. (See also 197.33.)
This account shall include concurrent credits for charges which are made to account 791, Franchise Requirements, to the extent that such charges do not represent direct outlays. It shall also include concurrent credits for charges which are made to operating expense accounts other than production expenses, for electricity used by or services rendered to the electric department for which there is no direct money outlay.
Note:
Exclude from this account any transactions with the operating municipality. (See § 197.33.)
Clearing Accounts Utilities in Classes A, B, and C
Required
Note B:
The mandatory use of this account may be suspended upon order of the commission if equivalent information is readily obtainable from other sources in the utility's records.
ITEMS
(See § 197.14)
Adjustment of inventories of materials and supplies (see account 123, materials and Supplies)
Books, stationery, postage, and office supplies
Building service (but not rent)
Collecting and handling scrap materials in stores
Communication service
Delivery charges
Depreciation of stores equipment (account 382)
Discount on materials, not assignable to specific items
Fees and expenses for purchasing service
Freight, expressage, etc., not assignable to specific items
Heat, light, and power
Injuries and damages
Inspecting and testing materials and supplies, not assignable to specific items
Insurance on stores materials and supplies and on stores equipment
Losses due to breakage, leakage, evaporation, fire, and other causes
Pay and expenses of purchasing agents, storekeepers, clerks, and others employed in storerooms or in stores offices
Repairs to stores equipment
Transporting materials into storehouse, not assignable to specific items
Unloading cost
Note:
Transportation charges on materials recovered from plant shall be charged to the account to which the cost of removal was charged.
ITEMS
(See § 197.14)
Books and stationery
Building service (but not rent)
Charts
Collecting and handling scrap materials
Communication service
Depreciation of shop and laboratory equipment (accounts 383 and 386)
Electric service
Heat, light, and power
Injuries and damages
Inspecting and testing pipe
Insurance on shop and laboratory equipment
Pay and expenses of superintendents, machinists, chemists, and others employed in shops and laboratories
Periodicals
Repairs to shop and laboratory equipment
Testing supplies
Note:
When the expenses in connection with a shop or laboratory are chargeable to a single account, they may be charged directly to such account.
ITEMS
(See § 197.14)
Building service (but not rent)
Communication service
Depreciation of transportation and garage equipment (account 384)
Electric service
Feed and bedding for horses
Fuel and lubricants for vehicles, including sales taxes thereon
Injuries to persons and damages to property of others in the operation of transportation equipment, including cost of insurance protection therefor
Insurance
License fees for vehicles and drivers
Operation of garages and stables
Pay of drivers
Rent of vehicles
Repairs to transportation and garage equipment
Shop and laboratory expenses
Tires, tubes, and chains
Note A:
Records supporting this account shall show the extent and nature of usage of each transportation unit for which charges are handled through this account.
Note B:
Expenses incurred in operating transportation equipment used wholly for one purpose may be charged directly to the account appropriate for such purpose.
Optional
ITEMS
(See section 197.14)
Cleaning
Communication service
Elevator service
Fuel
Heat
Injuries and damages
Janitor service
Light
Pay and expenses of superintendents
Power
Refrigeration
Towels
Water
Note:
This account shall be kept so as to show the cost of building service separately for each building operated.
ITEMS
(See § 197.14)
Books and Periodicals
Building service (but not rent)
Communication service
Engineers, assistants, and other employees
Office supplies
Postage
Repairs to instruments and office furniture and equipment
Stationery and printing
Supplies, engineering
Tools and instruments of small value and short life
Transportation
ITEMS
(See section 197.14)
Building service (but not rent)
Communication service
Depreciation of general tools and implements (account 387)
Electric service
Fuel and lubricants for equipment, including sales taxes thereon
Injuries to persons and damages to property of others in the operation of general tools and implements, including cost of insurance protection therefor
Insurance
License fees for equipment
Operation of buildings housing general tools and implements
Pay of operators
Rent of general tools and implements
Repairs to general tools and implements
Shop expenses
Note A:
Records supporting this account shall show the extent and nature of usage of each unit of equipment for which charges are handled through this account.
Note B:
Expenses incurred in operating general tools and implements used wholly in work chargeable to one account may be charged directly to such account.
Note C:
If this account is not used, repairs to and depreciation of property carried in account 387, General Tools and Implements, shall be included in account 787, Repairs to General Property, and account 788, Depreciation of General Property, respectively.
N.Y. Comp. Codes R. & Regs. tit. 16, ch. II, subch. F, art. 3, Accounts