Part 463 - Instructions-steam Plant Accounts

Section 463.1 - Classification of steam plant at effective date of system of accounts
Section 463.2 - Steam plant to be recorded at original cost
Section 463.3 - Steam plant purchased
Section 463.4 - Components of construction cost
Section 463.5 - Overhead construction costs
Section 463.6 - Leased property, expenditures on
Section 463.7 - Temporary facilities
Section 463.8 - Land and land rights
Section 463.9 - Structures and improvements
Section 463.10 - Equipment
Section 463.11 - Additions and retirements of steam plant
Section 463.12 - Work order system required
Section 463.13 - Transfers of property
Section 463.14 - Common utility plant