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"