Part 563 - Instructions-water Plant Accounts

Section 563.1 - Classification of water plant at effective date of system of accounts
Section 563.2 - Water plant to be recorded at original cost
Section 563.3 - Components of construction cost
Section 563.4 - Overhead construction costs
Section 563.5 - Water plant purchased or sold
Section 563.6 - Expenditures on leased property
Section 563.7 - Land and land rights
Section 563.8 - Structures and improvements
Section 563.9 - Equipment
Section 563.10 - Additions and retirements of water plant
Section 563.11 - Work order and property record system required
Section 563.12 - Transfers of property
Section 563.13 - Common utility plant
Section 563.14 - Supply, transmission and distribution mains
Section 563.15 - Multiple use plant