AUTHORITY: Implementing Section 5-102 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102 and 10-101].

SOURCE: Effective January 1, 1962; codified at 8 Ill. Reg. 19709; Part repealed, new Part adopted at 11 Ill. Reg. 9051, effective May 1, 1987; amended at 22 Ill. Reg. 11742, effective July 1, 1998.

SUBPART A: ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS

 

Section 605.10  Adoption of Uniform System of Accounts by Reference

 

The Illinois Commerce Commission (Commission) adopts the Uniform System of Accounts for Class A Water Utilities (1996) of the National Association of Regulatory Utility Commissioners (NARUC) as its uniform system of accounts for water utilities, subject to the exceptions set forth in Subpart B of this Part.  No incorporation in this Part incorporates any later amendment or edition.

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

SUBPART B: ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS

 

Section 605.100  Accounting Instruction 1

 

Accounting Instruction 1, "General – Classification of Utilities," is deleted and replaced by the following:

 

"A.       For the purpose of applying the system of accounts prescribed by the Commission, water utilities are divided into two classes, as follows:

 

            Class A – Utilities having annual water operating revenues of $1,000,000 or more.

 

            Class B – Utilities having annual water operating revenues of less than $1,000,000.

 

B.        This system of accounts applies to Class A utilities.  Class B utilities shall keep all the accounts of this system of accounts applicable to their affairs.  Class B utilities may, however, keep accounts for operating revenues and operating expenses under the accounts of the condensed classifications provided by this Part.  (See Accounting Instruction 40.)

 

C.        The class to which any utility belongs shall originally be determined by the average of its annual water operating revenue for the last three consecutive years.  Subsequent changes in classification shall be made when the annual water operating revenues for each of the three immediately preceding years shall exceed $1,000,000 on a stand alone basis of the annual water and sewer operating revenues.

 

D.        Class B utilities desiring more detailed accounting may adopt the accounts prescribed for Class A utilities.  Class B utilities are not required to comply with more detailed accounts than what otherwise may be their case."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.105  Accounting Instruction 2

 

The following is added to Accounting Instruction 2, "General – Records":

 

"G.       The Commission does not commit itself to the approval or acceptance of any item set out in any account for the purpose of fixing rates or in determining other matters before the Commission, such as security issues, original cost determinations, or contract approvals."

 

Section 605.110  Accounting Instruction 13

 

Accounting Instruction 13, "General - Records for Each Plant," shall have the following paragraph added:

 

            "The term 'plant' as here used means each source of supply, each pumping station (small booster stations may be grouped), each water treatment plant and the transmission and distribution system in each city or village, or such other operating areas as certificated by the Commission."

 

Section 605.115  Accounting Instruction 18

 

In paragraph D of Accounting Instruction 18, the clause "For contributed utility plant, the accumulated depreciation or amortization account shall be charged" is replaced by "For contributed utility plant, the accumulated depreciation or amortization account shall be credited."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.120  Accounting Instruction 19

 

a)         The Note in Item 3 of Accounting Instruction 19, Utility Plant – Components of Construction Cost, is revised to state:

            "Note:  The cost of individual items of equipment of small value or of short life, including small portable tools and implements, shall not be charged to utility plant accounts unless the correctness of the accounting therefor is verified by current inventories.  The cost shall be charged to the appropriate operating expense or clearing accounts, according to the use of such items, or, if such items are consumed directly in construction work, the cost shall be included as part of the cost of the construction unit.

 

b)         In Accounting Instruction 19, "Utility Plant – Components of Construction Cost", Item 17 is deleted (except for the note) and replaced with the following:

            "Allowance for funds used during construction" ('AFUDC') includes the net cost for the period of construction of borrowed funds used for construction purposes and a reasonable rate on other funds when so used, not to exceed allowances computed in accordance with the formula prescribed in paragraph (a).  No AFUDC charges shall be included in these accounts upon expenditures for construction projects that have been abandoned.

 

1)         The formula and elements for the computation of AFUDC shall be:

 

            A(i) = s(S/W) + d(D/(D + P + C)) (1 - S/W)

 

            A(e) = [1 - S/W] [p(P/(D + P + C)) + c (C/(D + P + C))]

 

A(1)	=	Gross allowance for borrowed funds used during construction rate
A(e)	=	Allowance for other funds used during construction rate
S	=	Average short term debt
s	=	Short-term debt interest rate
D	=	Short-term debt interest rate
d	=	Long-term debt interest rate
P	=	Preferred stock
p	=	Preferred stock cost rate
C	=	Common equity
p	=	Common equity cost rate
W	=	Average balance in construction work in progress

 

2)         The rates shall be determined annually except that the rates may be adjusted for current year security issues which affect the weighted average of long-term debt and/or preferred stock or when the return on equity awarded a current rate case exceeds the computational return on equity. The balances for long-term debt, preferred stock, and common equity shall be the actual book balances as of the end of the prior year.  The cost rates for long-term debt and preferred stock shall be the weighted average cost.  The cost rate for common equity shall be the rate granted common equity in the last rate proceeding before the Commission.  If such cost rate is not available, the average rate actually earned during the preceding three years shall be used.  The short-term debt balances and related cost and the average balance for construction work in progress shall be estimated for the current year with appropriate adjustments as actual data become available."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.125  Accounting Instruction 21

 

a)         In Paragraph B(5) of Accounting Instruction 21, "Utility Plant – Purchased or Sold," delete "according to the regulatory treatment of the Commission."  (See also Accounting Instruction 39(B)(1), paragraph 4, for adjustment to Account 108, "Accumulated Depreciation," if Accounting Instruction 39(B)(2) is applicable.)

 

b)         In Paragraph D of Accounting Instruction 21, add "for approval based on compliance with this Part" to the end of the paragraph.

 

Section 605.130  Accounting Instruction 22

 

In Accounting Instruction 22, "Utility Plant – Accounting for Capital and Operating Leases," delete Paragraph B and replace with the following:

 

"B.       If the amount of the lease is material, then it will be recorded as a capital lease or as an operating lease as may be applicable.  Materiality is defined as the magnitude of an omission or misstatement of accounting information that, in light of surrounding circumstances, makes it possible that the judgment of a reasonable person relying on the information would have been changed or influenced by the omission or misstatement."

 

Section 605.135  Accounting Instruction 29

 

In Paragraph B of Accounting Instruction 29, "Utility Plant – Transfers of Property," delete the phrase "market value" and replace with "net book cost."

 

Section 605.138  Accounting Instruction 26

 

Paragraph B of Accounting Instruction 26 is modified to state as follows:

 

            "Exclude from equipment accounts hand and other portable tools, which are likely to be lost or stolen or which have a relatively small value or short life, unless the correctness of the accounting therefor as utility plant is verified by current inventories. Special tools acquired and included in the purchase price of equipment shall be included in the appropriate plant account. Portable drills and similar tool equipment when used in connection with the operation and maintenance of a particular plant or department, such as pumping, transmission and distribution, etc., or in "stores", shall be charged to the plant account appropriate for their use."

 

(Source:  Added at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.140  Accounting Instruction 30

 

Paragraph C of Accounting Instruction 30, "Utility Plant – Common Plant," shall be restated as follows:

 

            "The utility shall be prepared to show at any time by utility plant accounts (301 to 348) the following:

 

a)         the book cost of common utility plant, '

 

b)         the allocation of such cost to the respective departments using the common utility plant, and

 

c)         the basis of the allocation."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.145  Accounting Instruction 32

 

In Accounting Instruction 32, "Utility Plant – Plant Account Matrix," delete Paragraph B and replace it with the following:

 

"B.       The 'functional' operations for the water system are listed below along with the designated suffix:

 

.1         Intangible plant

 

.2         Sources of supply plant

 

.3         Pumping plant

 

.4         Water treatment plant

 

.5         Transmission and distribution plant

 

.6         General plant"

 

Section 605.150  Accounting Instruction 33

 

a)         Delete Paragraphs A and B of Accounting Instruction 33, "Operating Income –  Depreciation Expense."

 

b)         Relabel Paragraph C as A, and replace "When the straight-line method is used, the" with "Depreciation."

 

c)         Relabel Paragraph D as B, and add "(See Accounting Instruction 39.)" at the end of the paragraph.

 

Section 605.155  Accounting Instruction 34

 

a)         In Paragraph C(1) of Accounting Instruction 34, "Operating Income – Income Taxes," delete "Certain regulatory bodies have required" and replace with "The Commission requires" in the first sentence.  In the second sentence of Paragraph C(1), delete "They have" and replace with "It has."

 

b)         In Paragraph C(2) of Accounting Instruction 34, delete the second sentence.

 

Section 605.160  Accounting Instruction – Example

 

Delete the material in the Accounting Instructions labeled "EXAMPLE" following Accounting Instruction 34 and preceding Accounting Instruction 35.

 

Section 605.165  Accounting Instruction 37

 

Delete Paragraph B of Accounting Instruction 37 and replace with the following:

 

"B.       The functional operations for the water system are listed with the designated suffix:

 

.1         Source of supply expenses – operating and maintenance

 

.2         Pumping expenses – operations

 

.3         Pumping expenses – maintenance

 

.4         Water treatment expenses – operations

 

.5         Water treatment expenses – maintenance

 

.6         Transmission and distribution expenses – operations

 

.7         Transmission and distribution expenses – maintenance

 

.8         Customer account expenses

 

.9         Administrative and general expenses"

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

Section 605.170  Accounting Instruction 40

 

a)         Class A Utilities shall maintain the accounts listed in subsections (a)(1) through (a)(8) of this Section.

 

1)         Utility Operating Accounts

 

            Account No.

 

400	Operating Revenues
401	Operating Expenses
403	Depreciation Expenses
406	Amortization of Utility Plant Adjustments
407	Amortization Expense
407.1	Amortization of Limited Term Plant
407.2	Amortization of Property Losses
407.3	Amortization of Other Utility Plant
407.4	Amortization of Regulatory Assets
407.5	Amortization of Regulatory Liabilities
408	Taxes Other Than Income
408.10	Utility Regulatory Assessment Fees
408.11	Property Taxes
408.12	Payroll Taxes
408.13	Other Taxes and License
409	Income Taxes
409.10	Federal Income Taxes, Utility Operating Income
409.11	State Income Taxes, Utility Operating Income
409.12	Local Income Taxes, Utility Operating Income
410	Provision for Deferred Income Taxes
410.10	Deferred Federal Income Taxes
410.11	Deferred State Income Taxes
410.12	Deferred Local Income Taxes
411	Provision for Deferred Income Taxes – Credit
411.10	Provision for Deferred Income Taxes – Credit,
	Utility Operating Income
412	Investment Tax Credits
412.10	Investment Tax Credits Deferred to Future Periods,
	Utility Operations
412.11	Investment Tax Credits Restored to Operating Income,
	Utility Operations
413	Income From Utility Plant Leased to Others
414	Gains (Losses) From Disposition of Utility Property

 

2)         Other Income and Deductions

 

415	Revenues from Merchandising, Jobbing
	Contract Work
416	Costs and Expenses of Merchandising, Jobbing and
	Contract Work
419	Interest and Dividend Income
420	Allowance for Funds Used During Construction
421	Nonutility Income
426	Miscellaneous Nonutility Expenses

 

3)         Taxes Applicable to Other Income and Deductions

 

408	Taxes Other Than Income
408.20	Taxes Other Than Income, Other Income and
	Deductions
409	Income Taxes
409.20	Income Taxes, Other Income and Deductions
410	Provision for Deferred Income Taxes
410.20	Provision for Deferred Income Taxes, other Income
	and Deductions
411	Provision for Deferred Income Taxes – Credit
411.20	Provision for Deferred Income Taxes – Credit,
	Other Income and Deductions
412	Investment Tax Credits
412.20	Investment Tax Credits – Net, Nonutility Operations
412.30	Investment Tax Credits Restored to Nonoperating
	Income, Utility Operations

 

4)         Interest Expense

 

427	Interest Expense
427.1	Interest on Debt to Affiliated Interests
427.2	Interest on Short-term Debt
427.3	Interest on Long-Term Debt
427.4	Interest on Customer Deposits
427.5	Interest – Other
428	Amortization of Debt Discount and Expense
429	Amortization of Premium on Debt

 

5)         Extraordinary Items

 

433	Extraordinary Income
434	Extraordinary Deduction
409.30	Income Taxes, Extraordinary Items

 

6)         Retained Earnings Accounts

 

435	Balance Transferred From Income
436	Appropriations of Retained Earnings
437	Dividends Declared – Preferred Stock
438	Dividends Declared – Common Stock
439	Adjustments to Retained Earnings

 

7)         Water Operation Revenue Accounts

 

A)        Water Revenue

 

460	Unmetered Water Revenue
461	Metered Water Revenue
461.1	Metered Sales to Residential Customers
461.2	Metered Sales to Commercial Customers
461.3	Metered Sales to Industrial Customers
461.4	Metered Sales to Public Authorities
461.5	Metered Sales to Multiple Family Dwellings
462	Fire Protection
462.1	Public Fire Protection
462.2	Private Fire Protection
464	Other Sales to Public Authorities
465	Sales to Irrigation Customers
466	Sales for Resale
467	Interdepartmental Sales

 

B)        Other Water Revenues

 

469	Guaranteed Revenues
470	Forfeited Discounts
471	Miscellaneous Service Revenues
472	Rents from Water Property
473	Interdepartmental Rents
474	Other Water Revenues

 

8)         Water Operation and Maintenance Expense Accounts

 

601	Salaries and Wages – Employees
603	Salaries and Wages – Officers, Directors and
	Majority Stockholders
604	Employee Pensions and Benefits
610	Purchased Water
615	Purchased Power
616	Fuel for Power Production
618	Chemicals
620	Materials and Supplies
631	Contractual Services – Engineering
632	Contractual Services – Accounting
633	Contractual Services – Legal
634	Contractual Services – Management Fees
635	Contractual Services – Testing
636	Contractual Services – Other
641	Rental of Buildings/Real Property
642	Rental of Equipment
650	Transportation Expense
656	Insurance – Vehicle
657	Insurance General
658	Insurance – Workman's Compensation
659	Insurance – Other
660	Advertising Expense
666	Regulatory Commission Expenses – Amortization
	of Rate Case Expense
668	Water Resource Conservation Expense
667	Regulatory Commission Expenses – Other
670	Bad Debt – Expense
675	Miscellaneous Expenses

 

b)         Class B utilities shall maintain the accounts listed in subsections (b)(1) through (b)(8) of this Section.

 

1)         Utility Operating Accounts

 

Account No.

 

400	Operating Revenues
401	Operating Expenses
403	Depreciation Expenses
406	Amortization of Utility Plant Acquisition Adjustments
407	Amortization Expenses
407.1	Amortization of Limited Term Plant
407.2	Amortization of Property Losses
407.3	Amortization of Other Utility Plant
407.4	Amortization of Regulatory Assets
407.5	Amortization of Regulatory Liabilities
408	Taxes Other Than Income
409	Income Taxes
410	Provision for Deferred Income Taxes
411	Provision for Deferred Income Taxes – Credit
412	Investment Tax Credits
413	Income From Utility Plant Leased to Others
414	Gains (Losses) From Disposition of Utility Property

 

2)         Other Income and Deductions

 

415	Revenues from Merchandising, Jobbing and
	Contract Work
416	Costs and Expenses of Merchandising, Jobbing
	and Contract Work
419	Interest and Divided Income
420	Allowance for Funds Used During Construction
421	Nonutility Income
426	Miscellaneous Nonutility Expenses

 

3)         Taxes Applicable to Other Income and Deductions

 

408	Taxes Other Than Income
409	Income Taxes
410	Provision for Deferred Income Taxes
411	Provision for Deferred Income Taxes – Credit
412	Investment Tax Credits

 

4)         Interest Expense

 

427	Interest Expense
428	Amortization of Debt Discount and expense
429	Amortization of Premium on Debt

 

5)         Extraordinary Items

 

433	Extraordinary Income
434	Extraordinary Deduction
409.30	Income Taxes, Extraordinary Items

 

6)         Retained Earnings Accounts

 

435	Balance Transferred From Income
436	Appropriations of Retained Earnings
437	Dividends Declared – Preferred Stock
438	Dividends Declared – Common Stock
439	Adjustments to Retained Earnings

 

7)         Water Operation Revenue Accounts

 

A)        Water Revenue

 

460	Unmetered Water Revenue
461	Metered Water Revenue
462	Fore Protection
464	Other Sales to Public Authorities
465	Sales to Irrigation Customers
466	Sales for Resale
467	Interdepartmental Sales

 

B)        Other Water Revenues

 

469	Guaranteed Revenues
470	Forfeited Discounts
471	Miscellaneous Service Revenues
472	Rents from Water Property
473	Interdepartmental Rents
474	Other Water Revenues

 

8)         Water Operation and Maintenance Expense Accounts

 

601	Salaries and Wages
604	Employee Pensions and Benefits
610	Purchased Water
615	Purchased Power
616	Fuel for Power Production
618	Chemicals
620	Materials and Supplies
631	Contractual Services
641	Rental of Building/Real Property
642	Rental of Equipment
650	Transportation Expense
656	Insurance
660	Advertising Expense
666	Regulatory Commission Expense
668	Water Resource Conservation Expense
670	Bad Debt Expense
675	Miscellaneous Expenses

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.175  Accounting Instruction 39

 

Add the following material as Accounting Instruction 39, Transition Rules – Contributions in Aid of Construction

 

"A.       The transition rules are to govern the accounting for Contributions in Aid of Construction.  They are based on the premise that the integrity of the "contribution" account was preserved during the period encompassed by the Commission's ratemaking policy of allowance of depreciation expense as a recoverable operating expense on property which was the contra to the "contribution" account.

 

B.        The rules provide for recording the impairment of the "contributions" account which occurred subsequent to the change in Commission policy of disallowance of depreciation expense on "contributed property" for ratemaking purposes.

 

1.         Subsidiary records will be maintained for Account 271, "Contributions in Aid of Construction" and Account 272, "Accumulated Amortization of Contributions in Aid of Construction."  Subsidiary accounts of Account 271 shall segregate the Contributions in Aid of Construction recorded prior to the change in ratemaking policy from amounts recorded subsequent thereto.  The subsidiary accounts of Account 272 shall be maintained to provide a segregation of the accumulated amortization charges which relate to or correlate to the "contribution" segregated balances. The "pre" and "post" segregation categories will coincide with the effective date of the first definitive Commission Order applicable to the subject utility which applies the ratemaking disallowance policy.

 

2.         Utilities that discontinued recording depreciation expense in their books of account subsequent to is disallowance for ratemaking purposes shall record the impairment of the "contribution" account for the period from date of disallowance to December 31, 1986 by debit to Account 272, "Accumulated Amortization of Contributions in Aid of Construction" and credit to the appropriate sub-account of Account 108, "Accumulated Depreciation".

 

3.         Utilities that continued to record depreciation expense in their books of account subsequent to its disallowance for ratemaking shall record the impairment of the "contribution" account by debit to Account 272, "Accumulated Amortization of Contributions in Aid of Construction" and credit to Account 439, "Adjustments to Retained Earnings".  It shall cover the period from date of disallowance to December 31, 1986.

 

4.         The amortization of the "pre" disallowance balance of Account 271 shall continue until it is fully amortized at which time it shall be written off against its related Account 272 balance.

 

5.         Within six months of the effective date of this System of Accounts (83 Ill. Adm. Code 605), each utility shall submit its proposed journal entries for recording the implementation of the transition rules to the Director of Accounting of the Commission to ascertain whether the utility has complied with Accounting Instruction 39.

 

6.         Should an impairment of the "contribution" account have occurred prior to the period covered by the transition rules in this Accounting Instruction, the utility shall submit its proposed journal entries to record such impairment accompanied by a complete explanation to the Director of Accounting for acceptance and approval.  The Director of Accounting shall accept and approve the journal entries if an impairment has occurred and if the entries reflect the level of impairment."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.180  Plant Account Matrix

 

Delete the Plant Account Matrix of the NARUC Uniform System of Accounts and replace it with the material in TABLE A.

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.185  Expense Accounts Matrix

 

Delete the Water Operation and Maintenance Expense Accounts Matrix of the NARUC Uniform System of Accounts and replace it with the material in TABLE B.

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.200  Retirement Units Generally

 

a)         A retirement unit is defined as the smallest item of property which, on replacement, is required to be written out of the plant account. Expressed another way, a retirement unit is an item of property which is not replaced through the maintenance accounts.

 

b)         The adoption of a list of retirement units should not be construed as requiring a classification of utility plant in the accounts corresponding to the list of the retirement units.  The retirement unit is used for the purpose of distinguishing between items replaced through the plant accounts and those replaced through maintenance and can be used in plant accounting regardless of the classification reflected by the plant accounts.  For example, the plant account might show only the total cost of a structure although it may be composed of a number of retirement units.

 

c)         The Retirement Unit Accounts 301 through 348 are to be added to the NARUC Uniform System of Accounts.

 

Section 605.204  General Instructions with Respect to Structures and Equipment

 

a)         With respect to structures and equipment, treat as retirement units any item of property which is readily separable from and separately useful from the larger assembly of which it forms a part and which has a life of several years.  It is, of course, contemplated that consideration will be given to the cost of an item and that certain items otherwise meeting the above distinction but which cost $100 or less would not be considered a retirement unit (see Note at Accounting Instruction 19(3)).

 

b)         Treat, also, as retirement units portions of structures or equipment replaced in cases where the replacement operates to extend the life of the structure or equipment or where it is necessary to record the replacement in the plant accounts in order that the records may, as nearly as practicable, show the cost of the structure or equipment as it actually exists.

 

c)         Wherever appropriate, the retirement of any unit of property in the structures or equipment accounts shall include all costs of associated items which pertain solely to that unit, such as the costs of foundations; supports, ladders, runways, enclosures, guards; driving mechanisms; indicating, recording and measuring devices with their mountings; starting, control, regulating, protective, and safety devices; switchboards; special lighting conduits and wiring; pipes; duct; spouts; chutes; hoppers; ect.

 

Section 605.205  Retirement Unit Instructions

 

a)         The list of retirement units is representative but not necessarily exhaustive.  The appearance of a retirement unit under an account warrants the inclusion of the unit in the account mentioned only when the function, character, primary purpose, and text of the account also indicates inclusion inasmuch as the same unit frequently appears in more than one list.

 

b)         The omission of an item from the list in an account or its inclusion in a functional system, does not preclude its treatment as a retirement unit if it costs more than $100 and is not an integral part of a larger retirement unit.  The term "integral part" is used in a physical rather than a functional sense.  For instance, both the pump and heat exchanger mounted separately in a vaporizing system will be considered retirement units, as contrasted with a packaged unit where both would be considered an integral part of the package.

 

Section 605.206  List of General Retirement Units

 

a)         In all accounts where they occur, the following shall be considered a retirement unit if costing more than $100 and not an integral part of the retirement unit specifically listed:

 

1)         Assembly for two or more retirement units;

 

2)         Blower or fan;

 

3)         Control installation, automatic, semi-automatic, or remote (such as pressure, speed, level, weight and volume regulators);

 

4)         Coupling device (such as a speed reducer, speed increaser, clutch coupling, etc.);

 

5)         Driving unit (such as a prime mover, motor, gas engine, etc.);

 

6)         Enclosure for two or more retirement units (fence, guard railing, ect.);

 

7)         Foundation for a unit of equipment, when not an integral part of a building and which is not intended to outlast the equipment for which provided;

 

8)         Instrument or device for indicating, measuring, recording, or weighing;

 

9)         Landscaping, grading of land improvements (complete at one location);

 

10)         Piping, a run of any system (oil, steam, water, etc.) (6 inch and over in size, with or without valves, between two or more units of property and/or a header) (See subsection (b));

 

11)         Piping header, 6 inch and over in size (See subsection (b));

 

12)         Platforms, ladders, stairs, runways (complete section);

 

13)         Pump;

 

14)         Road, walk, parking lot, etc.;

 

15)         Tank, vessel, bin, sphere, holder, etc.;

 

16)         Valve, power operated, pressure reducing, atmospheric relief, 6 inch nominal pipe size and larger or relatively costly valve; and

 

17)         Weighing device.

 

b)         Whenever appropriate, the "piping" cost of additions and retirements shall include all costs for pipes, valves, fittings, specials, covering, hangers, supports, etc. pertaining to the run or header in question.

 

c)         In Retirement Unit Accounts 301 and 348, the article "a," "an," or "the," as appropriate, should be read in connection with each listed retirement.

 

Section 605.210  Variances

 

a)         The retirement units listed in this Part are prescribed and are to be accounted for in accordance with Accounting Instruction 27.

 

b)         The list of units may be expanded by any water utility without authorization from the Commission.

 

c)         If adherence to the list of retirement units contained in this Part would cause a utility undue hardship, such as the loss of revenue, the utility should file a petition for relief in accordance with the Commission's Rules of Practice, 83 Ill. Adm. Code 200, giving a full disclosure of the facts and a suggested modification of the list necessary to avoid the hardship.  The Commission will approve a suggested modification if the economic benefits of the modification outweigh the economic cost and the modification does not preclude required reporting.

 

Section 605.301  Retirement Unit Account 301 Organization

 

a)         Item

 

1)         Actual cost of obtaining certificates authorizing an enterprise to engage in the public utility business.

 

2)         Fees and expenses for incorporation.

 

3)         Fees and expenses for mergers or consolidations.

 

4)         Office expenses incident to organizing the utility.

 

5)         Stock and minute books and corporate seal.

 

b)         This account shall not include any discounts upon securities issued or assumed; nor shall it include any costs incident to negotiating loans, selling bonds or other evidences of debt, or expenses in connection with the authorization, issuance and sale of capital stock.

 

c)         Exclude from this account and include in the appropriate expense account the cost of preparing and filing papers in connection with the extension of the term of incorporation unless the first organization costs have been written off.  Where charges are made to this account for expenses incurred in mergers, consolidations or reorganizations, amounts previously included herein or in similar accounts in the books of the companies concerned shall be excluded from this account.

 

Section 605.302  Retirement Unit Account 302 Franchises

 

Any payments to the federal government, to a state or political subdivision thereof in consideration for franchises, consents, or certificate rights for a specified term of more than one year.

 

Section 605.303  Retirement Unit Account 303 Land and Land Rights

 

a)         Each parcel of land owned in fee.

 

b)         Each land right, water right or other right having a life of more than one year.

 

Section 605.304  Retirement Unit Account 304 Structures and Improvements

 

a)         Any applicable unit of structures and improvements used for utility purposes which is not properly includible in other accounts.

 

b)         List

 

Air conditioning or ventilating system

Boiler, furnace, hot-water heater, or automatic stoker

Bulkhead

Burner system, gas, oil, or stoker

Cesspool or septic tank

Chimney

Coal or ash conveying system

Door and frame

Dormer or monitor

Elevator complete with operator mechanism

Equipment item, such as motor, generator, engine, turbine, pump, compressor, ventilating fan, air washer, elevator or similar item of equipment includible in structures with or without associated wiring, control equipment, etc.

Fence

Fire escape system

Fire protection system

Floor (complete)

Foundation when includible in structures

House lighting or power panel

Landscaping (complete project)

Lighting fixtures, with or without associated wiring and conduit

Manhole or catch basin

Radiator

Refrigeration system

Retaining wall

Road, path, pavement or walk

Roof, with or without supporting members (a structure of irregular shape having more than one roof level may have several isolated roofs, each of which shall be considered an entire roof.  In the case of structures to which lateral extensions have been made even though having but one roof level, that part of the roof covering an entire section built at one time shall be considered an entire roof).

Screen

Sewer run between catch basin or manhole

Sky-light or ventilator

Stairway (complete between floor or operating level)

Storage bin (complete)

Storm window or storm door

Structure

Substructure

Superstructure

Tank

Tunnel, subway or areaway

Vault

Wall

Window and frame

Yard drainage system

Yard lighting system

 

c)         Include any applicable unit not specifically listed in subsection (b) but which is consistent with the utility's practice in accounting for units of property for retirement purposes.

 

Section 605.305  Retirement Unit Account 305 Collecting and Impounding Reservoirs

 

a)         Items

 

Abutment

Aerator

Apron

Boom

Bridge or draw span

Bulkhead

By-pass channel, canal or diversion facility

Canal

Conduit (drainage)

Crib

Culvert

Dam

Dike

Fish ladder

Fence (complete)

Flashboard facility

Flume

Flush, inlet or outlet chamber

Forebay

Gate

Gate hoist

Gate hoist track

Gatehouse

Gate section

Gravity section

Heating or thawing system

Intake chamber

Intake screen

Landscaping (complete project)

Manhole or catch basin

Measuring facility (weir, etc.)

Paving

Penstock

Pier

Piling, system of, to protect any of the structures

Piping, within the structure (any two or more continuous standard lengths of pipe, with appurtenances)

Retaining wall

Riprap (any continuous area)

Road, walk or walkway (complete)

Sewer, complete (run between catch basin or manhole)

Sluiceway

Spillway or channel

Substructure, power plant

Tailrace or raceway

Tank surge

Trash rack

Tunnel

Valve

Valve vault

Wall (wing, cutoff or baffle)

Wicket

Wiring, light or power system

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.306  Retirement Unit Account 306 Lake, River and Other Intakes

 

a)         Items

 

Conduit

Crib

Fence

Gate

Gatehouse

Gatehouse equipment

Gate, operating mechanism

Intake pipe, complete up to suction header, or any two or more continuous standard lengths

Intake screen or rack

Intake screen operating mechanism

Intake well

Lighting or power system

Manhole

Piling tunnels

Suction well

Valve

Valve vault

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.307  Retirement Unit Account 307 Wells and Springs

 

a)         Items

 

Air piping in each well (complete)

Casing, complete

Collecting basin

Collecting pipe, any two or more continuous standard lengths of pipe with appurtenances

Eduction pipe

Fence

Landscaping (complete project)

Lighting or power system

Manhole

Overflow spillway or channel

Piling

Sewer (complete)

Screen or strainer (complete)

Tank

Tunnel

Valve

Valve vault

Well or spring structure

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.308  Retirement Unit Account 308 Infiltration Galleries and Tunnels

 

a)         Items

 

Conduit

Gatehouse

Gatehouse equipment

Gate operating mechanism

Manhole or vault

Piping, any two or more continuous standard lengths, including appurtenances

Tunnel or gallery

Valve

Valve operating mechanism

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.309  Retirement Unit Account 309 Supply Mains

 

a)         Items

 

Aqueduct

Air chamber

Blow-off or overflow

Bridge or culvert

Canal

Conduit

Crossing, special construction for railway, highway, creek, river and bridge

Electrolysis control equipment

Gate

Gatehouse

Gauge or recorder

Main, any two or more continuous standard lengths of pipe, including fittings

Manhole

Meter

Meter house

Pressure regulator

Surge tank

Tunnel

Valve

Valve vault

 

b)         Include any applicable unit not specifically listed in subsection (a).

c)         "Mains" shall include pipe, fittings, specials, joints, pavement cut and replaced, tunnelling, excavation and backfill, shoring and bracing and protection of openings (also include permits, etc.)

 

Section 605.310  Retirement Unit Account 310 Power Production Equipment

 

a)         Items

 

Central generator cooling system

Central lubricating system

Condensing and cooling system

Engine and turbine plant piping

Engine-driven generating installation

Instruments and meters

Turbo-generator installation

 

b)         Wherever appropriate, the "piping" costs of additions and retirements shall include all costs for pipes, valves, fittings, specials, covering, hangers, supports, etc., pertaining to the run or header in question.

 

Section 605.311  Retirement Unit Account 311 Pumping Equipment

 

a)         Each principal item involved with pumping equipment driven by electric power or diesel engines.

 

b)         Items

 

Auxiliary equipment for engines and pumps such as oiling systems, cooling systems, condensers, etc.

Engines and motors for driving pumps

Ladders, stairs and platforms if a part of pumping unit

Pumps, including setting, gearing, shafting and belting

Other accessories

 

Section 605.320  Retirement Unit Account 320 Water Treatment Equipment

 

a)         Aerators (except when located at reservoir)

 

Air compressor

Basin

Pipe, run of any class, 2 inches or over in size, between two or more units of property

Spray nozzle

Substructure

 

b)         Chemical Treating plant

 

1)         Items

 

Agitating equipment complete

Ammonia machine

Basin

Carbonating equipment

Chemical manufacturing plant

Chemical conveying or handling equipment

Chemical pump

Chlorine machine

Coke, complete replacement

Dry feed machine

Dry storage bin

Electrolytic cell

Foundation, independent of structure

Gravity feed or pump feed apparatus

Motor

Piping, run of any class, 2 inches over in size, between two or more units of property

Rate controller

Sludge pump or other sludge equipment

Softening equipment not provided for elsewhere

Solution feed equipment

Solution tank

Switchboard

Weighing equipment

 

2)         Any applicable item not specifically listed in subsection (b)(1).

 

c)         Clear Water Basin

 

Basin

Piping, run of any class, 2 inches or over in size, between two or more units of property

Roof

Substructure

Valve

 

d)         Filter Plant

 

1)         Items

 

Air blower and compressor

Filter

Piping, run of any class 2 inches or over in size, between two or more units of property

Rate controller

Sand and gravel, complete replacement

Substructure

Underdrain system

Valve control system

Valve operating mechanism

Wash trough

Wash water tank

 

2)         Any applicable unit not specifically listed in subsection (d)(1).

 

e)         Mixing Tanks

 

1)         Items

 

Chemical conveying or handling equipment

Piping, run of any class, 2 inches or more in size, between two or more units of property

Tank

 

2)         Any applicable unit not specifically listed in subsection (e)(1).

 

f)         Sedimentation or Coagulation Basin

 

1)         Items

 

Basin

Baffle or weir

Coagulant storage tank

Feeder equipment

Industrial railroad

Orifice device

Piping, run of any class, 2 inches or more in size, between two or more units of property

Screen or hoist

Sludge removal apparatus

 

2)         Any applicable unit not specifically listed in subsection (f)(1).

 

g)         Softening Plant

 

1)         Items

 

Carbonating chamber

Chemical conveying or handling equipment

Clear water basin

Carbon dioxide gas generator

Carbon dioxide compressor

Gravel, complete replacement

Meter

Mixing tank

Piping, run of any class, 2 inches or more in size, between two or more units of property

Salt solution or brine tank and appurtenances

Salt solution pump

Salt storage bin

Sedimentation or coagulation basin

Substructure

Tank

Underdrain system

Wash water controller

Zeolite, complete replacement

 

2)         Any applicable unit not specifically listed in subsection (g)(1).

 

h)         Wherever appropriate, the "piping" costs of additions and retirements shall include all costs for pipes, valves, fittings, specials, covering, hangers, supports, etc., pertaining to the run or header in question.

 

Section 605.330  Retirement Unit Account 330 Distribution Reservoirs and Standpipes

 

a)         Items

 

Aerator (when installed as an integral part of distribution reservoirs)

Bridge or culvert

Catch basin

Channel

Corrosion protection system

Dam

Embankment

Fence, complete

Gate house

Gate house equipment

Gate or valve

ate or valve operating mechanism

Landscaping (complete project)

Lighting or power system

Manhole

Piping within reservoir, two or more standard lengths

Retaining wall

Road or path

Screen

Screen operating mechanism

Sewer, complete

Spillway

Standpipe or tank

Vault or pit

Water level indicating or recording apparatus

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.331  Retirement Unit Account 331 Transmission Mains and Distribution Mains

 

a)         Items

 

Air chamber

Bridge or culvert

Canal

Gate

Gate house

Gauge or recorder

Main, any two or more continuous standard lengths of pipe, including fittings

Manhole or vault

Main line meter

Meter house

Pressure regulator

Surge tank

Tunnel

Valve

 

b)         "Mains" shall include pipe, fittings, specials, joints, pavement cut and replaced, tunnelling, excavation and backfill, shoring and bracing and protection of openings (also includes permits, etc.)

 

Section 605.333  Retirement Unit Account 333 Services

 

a)         Main to curb (stub).

 

b)         Length inside curb, which is carried on utility's books (extension).

 

c)         The above includes pavement cut and replaced, excavation, tunnelling, pipe and fittings, curb cock and box, tapping main as appropriate depending on location of the operation performed.

 

Section 605.334  Retirement Unit Account 334 Meters and Meter Installations

 

a)         Meter, including meter couplings or meter flanges.

 

b)         Meter installation (complete).

 

Section 605.335  Retirement Unit Account 335 Hydrants

 

Hydrant branch

Hydrant

Valve

Valve box

 

Section 605.339  Retirement Unit Account 339 Other Plant and Miscellaneous Equipment

 

Any applicable unit of other intangible, source of supply, pumping, water treatment and transmission and distribution plant not provided for elsewhere.

 

Section 605.340  Retirement Unit Account 340 Office Furniture and Equipment

 

Each principal item or such equipment such as:

 

Adding or calculating machine (including coin counters)

Bookcase (complete)

Blueprint machine

Cabinet

Chair

Checkwriter

Desk

Dictating machine (recording or reproducing)

Duplicating machine (including letter press)

Electronic data processing equipment

Photostat machine

Rug or removable floor covering

Safe

Sofa or lounge

Table

Typewriter

Wardrobe

 

Section 605.341  Retirement Unit Account 341 Transportation Equipment

 

a)         Each principal item of equipment such as:

 

            Airplane

            Automobile

            Bicycle

            Boat

            Dray

            Electric vehicle

            Motorcycle

            Repair car or truck

            Tractor

            Trailer

            Truck

 

b)         Include other type of transportation vehicles not specifically listed in subsection (a).

 

Section 605.342  Retirement Unit Account 342 Stores Equipment

 

            Counter

            Crane, hoist or chainfall

            Locker

            Motor

            Portable elevating and stocking equipment

            Scale

            Shelving of bins, section of

            Warehouse truck or dolly

            Wheelbarrow

 

Section 605.343  Retirement Unit Account 343 Tools, Shop and Garage Equipment

 

a)         Items

 

Air compressor

Anvil

Aquaphone

Battery charging equipment (complete)

Bench

Boiler, portable

Concrete mixer

Crane, hoist or chainfall

Cutting, tapping or thawing machine

Drilling machine

Drill press

Electric welding machine

Engine

Forge

Furnace

Gasoline pump, oil pump and storage tank

Gauge

Ladder

Lathe

Meter testing apparatus

Motor

Pipe machine (cutting and threading)

Pipe pusher (machine)

Planner

Pneumatic tool

Portable lighting equipment

Portable valve operating device

Power-driven greasing machine

Power saw

Pump, portable

Riveter

Shaper

Smithing equipment

Surveying and leveling equipment

Vise

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.344  Retirement Unit Account 344 Laboratory Equipment

 

a)         Each principal item of equipment such as:

 

Autoclave

Barometer

Camera

Centrifuge

Comparator

Distilling apparatus

Furnace

Incubator

Microscope

Oven

Pitometer

Rain Guage

Refrigerator

Scale

Sterilizer

Stop watch

Testing machine

Thermometer

Voltmeter

 

b)         Include any unit of bacteriological, electric, chemical, hydraulic, or research equipment not specifically listed in subsection (a).

 

Section 605.345  Retirement Unit Account 345 Power Operated Equipment

 

a)         Items

 

Air compressor, including driving unit and vehicle

Backfilling machine

Boring machine

Bulldozer

Derrick, crane or hoist

Digger

Engine

Pile driver

Pipe cleaning machine

Pipe coating or wrapping machine

Tractor (crawler type)

Trencher

Scraper

Steam shovel

 

b)         Include any other applicable unit not specifically listed in subsection (a).

 

c)         This account includes only such large units as are generally self-propelled or mounted on moveable equipment.

 

Section 605.346  Retirement Unit Account 346 Communication Equipment

 

a)         Each principal item of equipment such as:

 

Antenna

Booth

Inter-communicating telephone system

Motor generator set

Poles and fixtures used wholly for communication use

Radio receiver

Radio transmitter

Remote control system

Storage battery

Switchboard

Telephone instrument

Testing instrument

 

b)         Include any applicable unit not specifically listed in subsection (a).

 

Section 605.347  Retirement Unit Account 347 Miscellaneous Equipment

 

a)         Items

 

Billiard tables, including equipment

Bowling alley, including equipment

Hospital and infirmary equipment

Kitchen equipment

Miscellaneous recreational equipment

Radio

Restaurant equipment

Soda foundation

Television

 

b)         Include any other unit which is not includible in other utility plant accounts on a functional basis.

 

Section 605.348  Retirement Unit Account 348 Other Tangible Property

 

Any unit of tangible utility plant which is not provided for elsewhere.

 

Section 605.1030  Account 103

 

In Account 103, "Property Held for Future Use," add "Director of Accounting of the" before "Commission" in Paragraph B.

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.1080  Account 108 (Repealed)

 

(Source:  Repealed at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.1081  Account 108.1

 

In Paragraph A(4) of Account 108.1, "Accumulated Depreciation of Utility Plant in Service," delete the phrase "if such amortization is recognized by the Commission."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.1240  Account 124

 

In Account 124, "Utility Investments," delete the phrase "for the purpose of insuring adequate water service (i.e., source of water supply)."

 

Section 605.1410  Account 141

 

In Account 141, "Customer Accounts Receivable," delete Paragraph B.

 

Section 605.2150  Account 215

 

In Account 215, "Unappropriated Retained Earnings," add "(See Accounting Instruction 39)" to the last sentence.

 

Section 605.2180  Account 218

 

a)         In Note B of Account 218, "Proprietary Capital (for proprietorships and partnerships only)," delete the words "earned surplus" and replace with "retained earnings."

 

b)         Add as Note C:  "Amounts payable to the proprietor as just and reasonable compensation for services performed (that level of compensation which would be paid to an equally qualified non-proprietor employee in the same cirucumstances) shall not be charged to this account but to appropriate operating expense or other accounts."

 

Section 605.2710  Account 271

 

In Account 271, "Contributions in Aid of Construction," add the phrase "(See Accounting Instruction 39)" to the end of Paragraph B.

 

Section 605.2720  Account 272

 

In Paragraph A of Account 272, "Accumulated Amortization of Contributions in Aid of Construction," delete the phrase "if recognized by the Commission" and replace it with "(See Accounting Instruction 39)."

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)

 

Section 605.2830  Account 283

 

In Account 283, "Accumulated Deferred Income Taxes – Other," delete Paragraph E.

 

Section 605.3330  Account 333

 

In Paragraph C of Account 333, "Services," delete the clause "and, in any event, shall be retired by the end of the second year following that during which the service became inactive unless reused in the interim."

 

Section 605.4030  Account 403

 

In Paragraph A of Account 403, "Depreciation Expense," delete the second sentence.

 

Section 605.4120  Account 412

 

In Account 412, "Investment Tax Credits," delete Paragraph B(1) and replace with the following:

 

            "(1) In amortizing the deferred investment tax credits related to property used in utility operations, the annual proportional amount credited to Account 412, 'Investment Tax Credits,' the utility must use Internal Revenue Code Section 46(f)(2) (26 U.S.C.46(f)(2)) treatment in proportional amortization to be credited to subaccount 412.11, 'Investment Tax Credits Restored to Operating Income, Utility Operations.'"

 

Section 605.4200  Account 420

 

In Account 420, "Allowance for Funds Used During Construction," delete the second sentence, retaining the reference to Accounting Instruction 19.

 

Section 605.4330  Account 433

 

In Account 433, "Extraordinary Income," delete the phrase "Upon approval of the regulatory authority."

 

Section 605.4340  Account 434

 

In Account 434, "Extraordinary Deductions," delete the phrase "Upon approval of the Commission."

 

Section 605.6600  Account 660

 

Delete the material in Account 660, "Advertising Expenses," and replace with the following:

 

"This account shall include the cost of labor, materials used and expenses incurred in advertising designed to promote or retain the use of utility service, except advertising the sale of merchandise by the utility.  The account shall be maintained so that informational and instructional advertising can be readily ascertained.  For expenses related to merchandising, jobbing, and contract work, see Account 416, 'Cost and Expenses of Merchandising, Jobbing, and Contract Work.'"







Section 605.TABLE A   Prescribed Plant Account Matrix

 

		Water Utility Plant Accounts
		.1	.2	.3	.4	.5	.6
		Intangible Plant	Source of Supply	Pumping Plant	Water Treatment Plant	Transmission & Distribution Plant	General Plant
301	Organization	301.1
302	Franchises	302.1
303	Land and Land Rights		303.2	303.3	303.4	303.5	303.6
304	Structures and Improvements		304.2	304.3	304.4	304.5	304.6
305	Collecting and Impounding Reservoirs		305.2
306	Lake, River and Other Intakes		306.2
307	Wells and Springs		307.2
308	Infiltration Galleries and Tunnels		308.2
309	Supply Mains		309.2
310	Power Generation Equipment			310.3
311	Pumping Equipment			311.3
320	Water Treatment Equipment				320.4
330	Distribution Reservoirs and Standpipes					330.5
331	Transmission and Distribution
	Mains					331.5
333	Services					333.5
334	Meters and Meter Installations					334.5
335	Hydrants					335.5
336	Backflow Prevention Devices					336.5
339	Other Plan and Miscellaneous Equipment	339.1	339.2	339.3	339.4	339.5
340	Office Furniture and Equipment						340.6
341	Transportation Equipment						341.6
342	Stores Equipment						342.6
343	Tools, Shop and Garage Equipment						343.6
344	Laboratory Equipment						344.6
345	Power Operated Equipment						345.6
346	Communication Equipment						346.6
347	Miscellaneous Equipment						347.6
348	Other Tangible Plant						348.6

 

(Source:  Amended at 22 Ill. Reg. 11742, effective July 1, 1998)




Section 605.TABLE B   Prescribed Expenses Accounts Matrix

 

 

WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
CLASS A
		.1	.2	.3	.4
		Source of Supply and Operation Expenses	Pumping Expenses – Operations	Pumping Expenses – Maintenance	Water Treatment Expense Operations
601	Salaries and Wages – Employees	601.1	601.2	601.3	601.4
603	Salaries and Wages – Officers, Directors and Majority Stockholders
604	Employee Pensions and Benefits
610	Purchased Water	610.1
615	Purchased Power	615.1	615.2		615.4
616	Fuel for Power Production	616.1	616.2		616.4
618	Chemicals	618.1			618.4
620	Materials and Supplies	620.1	620.2	620.3	620.4
631	Contractual Services – Eng.	631.1	631.2	631.3	631.4
632	Contractual Services – Acct.
633	Contractual Services – Legal
634	Contractual Services – Management Fees
635	Contractual Services – Testing	635.1	635.2	635.3	635.4
636	Contractual Services – Other	636.1	636.2	636.3	636.4
641	Rental of Building/Real Property	641.1	641.2	641.3	641.4
642	Rental of Equipment	642.1	642.2	642.3	642.4
650	Transportation Expenses	650.1	650.2	650.3	650.4
656	Insurance – Vehicle
657.	Insurance – General Liability
658.	Insurance – Workman's Compensation	658.1	658.2	658.3	658.4
659	Insurance – Other
660	Advertising Expense
666.	Regulatory Commission Expenses Amortization of Rate Case Expense
667	Regulatory Commission Expense – Other
668	Water Resource Conservation Expense	668.1
670	Bad Debt Expense
675	Miscellaneous Expenses	675.1	675.2	675.3	675.4

 




 

WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
		.5	.6	.7	.8	.9
		Water Treatment Expenses – Maint.	Trans. & Dist. Expenses Oper.	Trans. & Dist. Expenses Maint.	Customer Accounts Expenses	Water Admin. & General Expenses
601	Salaries and Wages – Employees
		601.5	601.6	601.7	601.8	601.9
603	Salaries and Wages –
	Directors and Majority
	Stockholders					603.9
604	Employee Pensions
	and Benefits					604.9
610	Purchased Water
615	Purchase Power		615.6		615.8	615.9
616	Fuel for Power
	Production		616.6		616.8	616.9
618	Chemicals		618.6
620	Materials and Supplies	620.5	620.6	620.7	620.8	620.9
631	Contractual Services – Eng.	631.5	631.6	631.7	631.8	631.9
632	Contractual Services –
	Acct.
633	Contractual Services –
	Legal					633.9
634	Contractual Services –
	Management Fees					634.9
635	Contractual Services –
	Testing	635.5	635.6	635.7	635.8	635.9
636	Contractual Services –
	Other	636.5	636.6	636.7	636.8	636.9
641	Rental of Building/Real
	Property	641.5	641.6	641.7	641.8	641.9
642	Rental of Equipment	642.5	642.6	642.7	642.8	642.9
650	Transportation Expenses	650.5	650.6	650.7	650.8	650.9
656	Insurance – Vehicle					656.9
657	Insurance – General
	Liability					657.9
658	Insurance – Workman's
	Compensation	658.5	658.6	658.7	658.8	658.9
659	Insurance – Other					659.9
660	Advertising Expense					660.9
666	Regulatory Commission
	Expenses Amortization of
	Rate Case Expense					666.9
667	Regulatory Commission
	Expenses – Other					667.9
670	Bed Debt Expense				670.8
675	Miscellaneous Expense	675.5	675.6	675.7	675.8	675.9

 




WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS

 

CLASS B
		.1	.2	.3	.4
		Source of			Water
		Supply and	Pumping	Pumping	Treatment
		Operation	Expenses –	Expenses –	Expense
		Expenses	Operations	Maintenance	Operations
601	Salaries and Wages – Employees	601.1	601.2	601.3	601.4
603	Salaries and Wages – Officers,
	Directors and Majority Stockholders
604	Employee Pensions and Benefits
610	Purchased Water	610.1
615	Purchased Power	615.1	615.2		615.4
616	Fuel for Power Production	616.1	616.2		616.4
618	Chemicals	618.1			618.4
620	Materials and Supplies	620.1	620.2	620.3	620.4
631	Contractual Services – Eng.	631.1	631.2	631.3	631.4
632	Contractual Services – Acct.
633	Contractual Services – Legal
634	Contractual Services – Management
	Fees
635	Contractual Services – Other	635.1	635.2	635.3	635.4
641	Rental of Building/Real Property	641.1	641.2	641.3	641.4
642	Rental of Equipment	642.1	642.2	642.3	642.4
650	Transportation Expenses	650.1	650.2	650.3	650.4
656	Insurance – Vehicle
657.	Insurance – General Liability
658.	Insurance – Workman's
	Compensation
659	Insurance – Other
660	Advertising Expense
666.	Regulatory Commission Expenses
	Amortization of Rate Case Expense
667	Regulatory Commission
	Expenses – Other
668	Water Resource Conservation
	Expense	668.1	668.2
670	Bad Debt Expense
675	Miscellaneous Expenses	675.1	675.2	675.3	675.4

 




WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS

 

 

		.5	.6	.7	.8	.9
		Water	Trans. &	Trans. &		Water
		Treatment	Dist.	Dist.	Customer	Admin. &
		Expenses –	Expenses	Expenses	Accounts	General
		Maint.	Oper.	Maint.	Expenses	Expenses
601	Salaries and Wages –
	Employees	601.5	601.6	601.7	601.8	601.9
603	Salaries and Wages –
	Directors and Majority
	Stockholders					603.9
604	Employee Pensions
	and Benefits					604.9
610	Purchased Water
615	Purchase Power		615.6		615.8	615.9
616	Fuel for Power Production		616.6		616.8	616.9
618	Chemicals		618.6
620	Materials and Supplies	620.5	620.6	620.7	620.8	620.9
631	Contractual Services – Eng.	631.5	631.6	631.7	631.8	631.9
632	Contractual Services – Acct.
633	Contractual Services – Legal					633.9
634	Contractual Services –
	Management Fees					634.9
635	Contractual Services – Other	635.5	635.6	635.7	635.8	635.9
641	Rental of Building/Real
	Property	641.5	641.6	641.7	641.8	641.9
642	Rental of Equipment	642.5	642.6	642.7	642.8	642.9
650	Transportation Expenses	650.5	650.6	650.7	650.8	650.9
656	Insurance – Vehicle					656.9
657	Insurance – General Liability					657.9
658	Insurance – Workman's
	Compensation	658.5	658.6	658.7	658.8	658.9
659	Insurance – Other					659.9
660	Advertising Expense					660.9
666	Regulatory Commission
	Expenses – Amortization of
	Rate Case Expense					666.9
667	Regulatory Commission
	Expenses – Other					667.9
668	Water Resource Conservation
	Expense
670	Bed Debt Expense				670.8
675	Miscellaneous Expenses	675.5	675.6	675.7	675.8	675.9

 

(Source: Amended at 22 Ill. Reg. 11742, effective July 1, 1998)