HF 5686 E4C6 1916 DOCUMENTS DEPT. IC-NRLF $B M7 Olb The Public Utilities Commission of the State of: Colorado , Uniform System of Accounts FOR Electric Light and Power Utilities First Issue, Effective January 1, 1916 Denver, Colorado 1915 mammmmmtmmmm^ THE SMITH-BROOKS PRESS, DENVER The Public Utilities Commission of the State of/ Colorado Uniform System of Accounts FOR Electric Light and Power Utilities First Issue, Effective January 1, 1916 Denver, Colorado 1915 THE SMITH-BROOKS PRESS. DENVER Doenments Der>t. CONTENTS INTRODUCTION Page Order 3 General Requirements and Instructions. 4-5 INDEX TO ACCOUNTS Balance Sheet Accounts 9 Plant Investment Accounts 11 Income Accounts 12 Appropriation Accounts IS DEFINITION OF ACCOUNTS Balance Sheet Accounts 21 Plant Investment Accounts 34 Income Accounts 43 Appropriation Accounts 7:: JH * si/* 3 DOCUMENTS At a regular session of The Public Utilities Comi&S-don of the State of Colorado, held at Denver, Colorado, on the 10th day of January, 1916. In the Matter of a Uniform Classification of Accounts - Order No. 9. for Electric Utilities. The Commission, acting under the laws of Colorado relating to public utilities, including municipally owned or operated util- ities, and in the exercise of the powers conferred upon it by law, and after due notice to all public utilities to be affected thereby, including municipally owned or operated utilities, deeming it advisable, after full investigation, to establish a system of accounts and records to be used and kept by all public utilities engaged in the generation, transmission or sale of electricity, including municipally ow r ned or operated electric utilities, it is therefore, ORDERED, That the system of accounts and records, fully set forth and described in a pamphlet, identified and designated as "A Uniform Classification of Accounts for Electric Utilities," said pamphlet and all its contents being referred to herein, hereto attached and made a part hereof, be and the same is hereby estab- lished and prescribed as the system of accounts and records to be kept and used by each and all of said utilities. IT Is FURTHER ORDERED,, That each such utility shall carry on its books, the accounts and records herein prescribed for such utility, and shall accurately keep such accounts in accordance with the requirements, definitions and instructions contained and set out in this pamphlet. IT Is FURTHER ORDERED, That this order shall take effect on January 1st, 1916, and shall continue in force until suspended, modified or set aside by this Commission. THE PUBLIC UTILITIES COMMISSION, S. S. KENDALL, Chairman. (SEAL) GEO. T. BRADLEY, M. H. AYLESWORTH, Commissioners. A true copy : GEORGE F. OXLEY, Secretary. 099 UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC LIGHT AND POWER UTILITIES. The uniform system of accounts contained in this circular is established and issued by The Public Utilities Commission under the provisions of the Public Utilities Act, Section 33. An Act concerning public utilities, creating a Public Utilities Commission, prescribing its powers and duties and repealing cer- tain acts and parts of Acts in conflict therewith. Section 33. The Commission shall have power to establish a system of accounts to be kept by all public utilities or to classify said public utilities, and to establish a system of accounts for each class, and to prescribe the manner in which such accounts shall be kept. The system of accounts and records, fully set forth in this pamphlet and designated as "A Uniform Classification of Accounts for Electric Utilities," is hereby established and pre- scribed as the system of accounts and records to be kept and used by each and all of said utilities. Each such utility shall carry on its books the accounts and records herein prescribed, and shall accurately keep such accounts in accordance with the requirements, definitions, and instructions contained and set out in this pamphlet. The utility shall keep its records in such a manner as to show the full facts connected witli matters covered by the accounts provided herein. When, for the purpose of improving the efficiency of administration and operation it is desirable to further refine or allocate the general accounts, the same may be supported by other records in which the details shall be fully stated, and the entries in the general accounts, as specified in this classification, shall contain such references to the detailed records as will enable a ready identification and verification of the facts therein recorded, but no change shall be made in the general classification accounts herein prescribed without permission of the Commission having been first obtained. This system of accounts and records, herein prescribed, shall be used and kept by all public utilities engaged in the generation, transmission or sale of electricity, including municipally owned or operated electric utilities. When the same utility plant supplies service in different localities, so far as practicable, the accounts of such utility shall be so kept that the operating expense and operating revenue in each locality may be easily determined. Any utility in doubt as to whether in its case separate accounts should be kept, and to what extent, should confer with the Commission. This classification has been prepared with a view of making it applicable to varied localities and conditions, and to all electric utilities. In order that uniformity may be secured in the applica- 5 tion of the provisions of this classification, the accounting officers of the Utilities are urged to correspond with the Commission should any difficulties arise with regard to the interpretation of any account or rule herein prescribed. The Commission does not bind itself to approve any item set out in any account, either as to amount or character, for rate making purposes. The classification of accounts is designed to set out the facts in connection with the income, expenses, etc., that the Commission may determine therefrom, for rate making purposes, just what consideration shall be given to the various items in the several accounts. Upon this classification will be based the annual report to be made to the Public Utilities Commission. All records and accounts, including enlargements, sub- divisions or refinements of these prescribed accounts, are to be open at all times to the examination of this Commission. The Public Utilities Commission of the State of Colorado. S. S. KENDALL, Chairman. GEO. T. BRADLEY, M. H. AYLESWORTII, Commissioners. Index to Uniform Classification of Accounts BALANCE SHEET ACCOUNTS ASSETS Plant Investment 101-190 Plant Investment 195 Property in Other Departments 200 Unfinished Plant Investment CURRENT ASSETS Quick Assets 201 Cash 202 Notes Receivable 203 Accounts Receivable 204 Other Quick Assets BUSINESS ASSETS 205 Materials and Supplies 206 Prepaid Accounts 207 Miscellaneous Current Assets OTHER ASSETS 226 Investments 227 Reacquired Securities 228 Sinking Funds Invested 229 Sinking Funds Uninvested 230 Special Deposits 231 Treasury Securities SUSPENSE 251 Debt Discount and Expense 252 Abandoned Property 253 Jobbing Accounts 254 Clearance, Equalization and Apportionment 255 Other Suspense 256 Open Accounts BALANCE SHEET LIABILITIES Capital Stock 301 Preferred Stocks 305 Common Stocks Debt Funded Debt 311 Bonds 315_Unfunded Debt 320 Other Funded Debt 10 Current Liabilities 321 Notes Payable 322 Accounts Payable 323 Bond Interest Matured 324 Other Interest Matured Unpaid 325 Dividends Payable 330 Consumers' Deposits 331 Other Current Liabilities Accrued Liabilities 341 Interest Accrued on Funded Debt 342 Interest Accrued on Unfunded Debt 343 Taxes Accrued 344 Insurance Accrued 345 Dividends Accrued 346 Other Accrued Liabilities Reserves Permanent and Corporate Reserves 351 Depreciation Reserve Fund 352 Amortization Reserve Fund 353 Unamortized Premium on Debt 354 Sinking Fund Reserves 355 Other Permanent Reserves 356 Temporary Operating Reserves 357 Unamortized Debt and Expense 358 Maintenance Reserve 359 Uncollectible Account Reserve 376 Premium on Capital Stock Profit and Loss 400 Profit and Loss 11 PLANT INVESTMENT ACCOUNTS Plant Investment Accounts 101 Organization 102 Franchises 103 Royalties and Licenses 104 Other Intangible Property 105 Land 106 Buildings, Fixtures and Structures 107 Generating Plant Steam 108 Generating Plant Gas 109 Hydraulic Power Works Equipment 110 Hydraulic Power Plant Equipment 111 Boiler Plant 112 Gas Producers and Accessories 113 Miscellaneous Power Plant Equipment 120 Transmission System 121 Sub-station Equipment and Transformer Station Equip- ment 130 Storage Batteries Equipment 140 Distribution System 141 Line Transformers 142 Meters 150 Commercial Lamps and Lamp Equipment 160 Municipal Street Lighting System 162 General Office Equipment 166 Customers' Installation 168 Miscellaneous Equipment (a) Coal Storage Equipment (b) Laboratory Equipment 169 Utility Equipment 180 Miscellaneous Construction Expenses 187 Property in Other Departments 190 Cost of Plants Purchased in Lieu of Plant Construction 200 Unfinished Plant Investment 12 INCOME ACCOUNTS OPERATING REVENUES 501 Commercial Lighting 502 Municipal Street Lighting 503 Commercial Power 504 Municipal Power 505 Sale to Other Public Service Corporations 506 Electric Mdse. and Jobbing 507 Miscellaneous Electric Revenue OPERATING EXPENSES Steam Power Generation Operation 601 Superintendence 602 Wages (a) Boiler Labor (b) Engine Labor (c) Electrical Labor (d) Miscellaneous Labor 603 Fuel 604 Water 605 Lubricants 606 Station Supplies and Expense (a) Production Supplies (b) Station Expense 607 Steam Purchased Maintenance (HI Station Buildings (a) Repairs Sundries (b) Repairs Station Structure 6 1 2 Steam Equipment ( a ) Repairs Boilers (b) Repairs Boiler Apparatus ( c ) Repairs Piping (d) Repairs Engines and Turbines (e) Repairs Mechanical Apparatus (f ) Repairs Tools and Implements 613 Electrical Equipment (a) Repairs Main Generators (b) Repairs Exciting Apparatus (c) Repairs Control and Protective Equipment (d) Repairs Transformers and Converting Apparatus 13 Production Hydraulic Generation Operation 625 Superintendence 626 Wages (a) Hydraulic Labor (b) Station Labor (c) Miscellaneous Labor 627 Water Purchased for Power 628 Lubricants 629 Station Supplies and Expejise (a) Production Supplies (b) Station Expense Maintenance 635 Reservoirs, Dams, Canals and Pipe Lines (a) Repairs Darns and Intakes (b) Repairs Flumes and Canals (c) Repairs Reservoirs and Forebays (d) Repairs Penstocks and Tail-races (e) Repairs Way and Cars (f) Repairs Telephone System 636 Wheels and Governors 637 Electrical Equipment (a) Generators and Transformers (b) Switchboards, Switching Apparatus and Wiring 638 Miscellaneous Station Equipment 639 Station Buildings Gas Generation Operation 651 Superintendence 652 Wages (a) Fuel Labor (b) Engine Labor (c) Electrical Labor (d) Miscellaneous Labor 653 Producer Fuel 654 Water 655 Lubricants 656 Station Supplies and Expense (a) Production Supplies (b) Station Expense 657 Power Gas Purchased 14 Maintenance 661 Station Buildings (a) Repairs Sundries (b) Repairs Station Structure 662 Gas Equipment (a) Repairs Producer Equipment (b) Repairs Engines and Turbines (c) Repairs Mechanical Apparatus 663 Electrical Equipment (a) Repairs Main Generators (b) Repairs Exciting Apparatus (c) Repairs Control and Protective Equipment (d) Repairs Transformers and Converting Apparatus 670 Purchased Power TRANSMISSION Operation 675 Sub- Station Wages (a) Superintendence (b) Wages 676 Sub-Station Supplies and Expense 677 Subway Rental 678 Transmission Lines (a) Labor and Expense, Subways (b) Labor and Expense, Overhead Conductors (c) Labor and Expense, Underground Conductors (d) Labor and Expense, Telephone System Maintenance 681 Sub-Station Buildings 682 Sub- Station Equipment 683 Underground Conduits 684 Transmission Lines (a) Repairs Overhead Conductors (b) Repairs Pole Lines (c) Repairs Underground Conductors (d) Repairs Telephone System STORAGE BATTERY Operation 687 Wages (a) Superintendence (b) Wages 688 Supplies Maintenance 692 Batteries 693 Accessories 694 Buildings 15 DISTRIBUTION Operation 701 Wages (a) Superintendence (b) Wages 702 Supplies and Expense* (a) Maps and Records (b) Office Expense (c) Miscellaneous Expense 703 Subway Rental 704 Distribution Lines (a) Labor and Expense, Subways (b) Labor and Expense, Overhead Conductors (c) Labor and Expense, Underground Conductors 705 Meters (a) Salaries and Expense (b) Testing (c) Miscellaneous Expense 700 Setting and Removing Meters and Transformers (a) Meters (b) Transformers Maintenance 710 Underground Conduits 711 Overhead Lines (a) Repairs Conductors (b) Repairs Pole Lines 712 Underground Conductors 713 Service 714 Transformers 715 Meters 716 Buildings and Grounds UTILIZATION Operation 721 Commercial Arc Lamps 722 Incandescent Lamps (a) Installation (b) Renewal 723 Inspection Customers' Premises 724 Customers' Installation 725 Municipal Street Arc Lamps 726 Municipal Street Incandescent Lamps (a) Installation (b) Renewal Maintenance 731 Commercial Arc Lamps 732 Municipal Arc Lamps 733 Municipal Incandescent Lamps Hi COMMERCIAL EXPENSE 741 Office Salaries and Expense (a) Salaries and Expense Meter Indexers (b) Salaries and Expense Accounting Department (c) Salaries and Expense Collection Bureau (d) Salaries and Expense Contract Department 742 Office Supplies and Expense NEW BUSINESS 747 Salaries and Expense 748 Miscellaneous Supplies and Expense 749 Soliciting (a) Salaries Canvassers (b) Expense Canvassers 750 Advertising (a) Salaries and Expense (b) Sundries 751 Wiring and Appliances (a) Promotion Wiring (b) Promotion Signs and Devices JEM-: UAL KXI'KNSE 701 Salaries ;m LIABILITIES Capital Stock In the accounts of stocks outstanding a separate account shall be opened for each class of stock issued and no two stocks shall be considered of the same class unless they are equal in their interest or dividend rates, voting rights and conditions under which they may be retired, if the right to retire them is contained in the contract of issue. The characteristics of any class of stock in these regards shall be designated in the title of the accounts opened to cover such stocks and shall be clearly expressed in the first entries to such account. To the account for any class of stocks shall be credited when issued the par value of the amount of such stock issued. If such issue is for money that fact shall be stated, and if for any other consideration than money the persons to whom issued shall be designated and the consideration for which issued shall be described with suffi- cient particularity to admit of identification ; if such issue is to the treasurer or other fiscal agent of the corporation or if by him disposed of for the benefit of the corporation that fact and the name of such agent shall be shown and such agent shall in his account of the disposition thereof show like details concerning the consideration realized thereon, which account, when accepted by the corporation, shall be preserved as a corporate record. 301 Preferred Stock 305 Common Stock 311 Funded Debt or Bonds The funded obligations of the utility shall be divided into classes according to their characteristics, as to the security for the same, the rate of interest, interest dates, and date of their maturity. A separate sub-account shall be opened for each such class of funded indebtedness and no accounts or debts not agreeing in the characteristics mentioned shall be included in the class of funded indebtedness and no accounts or debts not the same sub-account. The titles of each sub-account shall express the characteristics above stated. To the proper sub-account shall be credited, when issued, the par value of the amount of the evi- dences of funded indebtedness issued. The entry shall show not only the amount issued but the purpose for which issued, and shall make clear and intelligent reference to the corporate records showing all details connected with such transactions. If the con- siderations received for the issue is anything other than money, the entries shall show further to whom issued and shall describe with sufficient particularity to identify it the actual consideration received for it. If the issue is to the agent of an undisclosed principal, the name and business address of such agent and the fact of his agency shall be shown in the entry. 27 315 Unfunded Debt The mortgage obligations of the utility shall be divided into classes according to their characteristics, as to the security for the issue, the rate of interest, interest dates, and the date of maturity. A separate sub-account shall be opened for each mort- gage. The title of each such sub-account shall express the char- acteristics above stated. To the proper sub-account shall be credited, when issued, the total receipts from the sale of evidences of indebtedness secured by the mortgage. The entries shall show the amount of the mortgage debts, the purpose for which such debt was incurred and shall show by intelligent reference all the details connected with such transactions. If the consideration received for the indebtedness is anything other than money the entry shall show the person to whom issued and shall describe with sufficient particularity to identify it the actual consideration received. If the indebtedness is to an agent of an undisclosed principal, the name and business address of such agent and the fact of his agency, shall be stated in the entry. 320 Other Mortgages or Funded Debt This account shall be raised to show all .mortgage indebted- ness and transactions pertaining thereto in regard to mortgages other than real estate mortgages as denned in the preceding ac- count Unfunded Debt. CURRENT LIABILITIES 321 Notes and Bills Payable When any note, draft or other bill payable, which matures not later than one year after date of issuance or of demand or assumption by the utility of primary liability thereon, is issued or assumed, the par value thereof shall be credited- to this account and when it is paid it shall be charged to this account and credited to Cash or other appropriate account. 322 Accounts Payable Credit this account, when incurred, with all liabilities of the utility upon open accounts not includible in any of the other cur- rent liabilities accounts. 323 Matured Interest on Funded Debt Unpaid When interest owing by the electric utility upon any of its funded indebtedness matures and is unpaid, whether the cause of failure is on the part of the coupon holder to present coupons for payment or for other reasons, it shall be credited to this ac- count and charged to the account Unmatured Interest on Funded Debt Accrued to which it had heretofore been credited* L'S 324 Matured Interest on Notes and Bills Payable, Unpaid When interest owing by the utility upon any of its notes and bills payable matures and is unpaid, whether the cause of failure is on the part of the holder of the paper to present it for payment of for other reasons, it shall be credited to this account and charged to the account Unmatured Interest on Notes and Bills Payable Accrued to which it had heretofore been credited. 325 Dividends Unpaid When dividends declared by the corporation become payable they shall be credited to this account and charged to the account Dividends. :;:{() Deposits Credit to this account, as such deposits are made, all cash deposited with the utility by consumers as security for the pay- ment of electric bills. Deposits refunded shall be charged to this account and credited to Cash. Deposits applicable to uncollectible electric bills shall, at the close of the fiscal year or earlier, at the option of the accounting utility, be credited to the account of the consumer involved and debited to this account. Deposits made by employes or others shall also be- credited to this account. Detailed records of deposits as between customers and employes will be required by the Commission. 331 Sundry Current Liabilities Credit to this account at their face value all unfunded obliga- tions upon which the utility is liable and which are not elsewhere provided for. ACCR! KI> LIA15IUTIKS 341 Unmatured Interest on Funded Debt Accrued To this account shall be credited at the close of each month all unmatured interest accrued during the month upon the funded indebtedness of the utility. When such interest matures it shall be charged to this account and credited to the account Matured Interest on Funded Debt Unpaid. When paid, the interest shall be charged to the account Matured Interest on Funded Debt Un- paid and credited to Cash or to the coupon deposit account. 342 Unmatured Interest on Notes and Bills Payable, Accrued To this account shall be credited at the close of each month all unmatured interest accrued during the month upon all notes and bills payable by the utility. When such interest matures it shall be charged to this account and credited to the account Ma- tured Interest on Notes and Bills Payable, Unpaid. When the interest is paid, it shall be charged to the account Matured In- terest on Notes and Bills Payable, Unpaid, and credited to Cash or other appropriate account. 29 343 Taxes Accrued To this account shall be credited at the close of each month all taxes accrued during the month and corresponding charges shall be made to the Taxes account. Credits to the account Taxes Accrued will be based upon estimates until the amount of the taxes levied for the period is definitely ascertained. Such esti- mates shall be made upon the best data available, and as soon as the amount of taxes for the period is known, the account involved shall be adjusted to conform. When any taxes become due they shall be charged to this account. 344 Insurance Accrued Credit to this account at the close of each month the insur- ance accrued during the period in question, as determined by the policies of all insurance covering the property of the, utility. When such premiums are paid they shall be charged to this ac- count and credited to Cash or other appropriate accounts. The amount set aside as an insurance reserve by the utility carrying its own insurance either in whole or in part shall be charged to this account. 345 Dividends Accrued To this account may be credited at the close of each month the amount of dividends accrued on preferred and common stock during such period at the rates of dividend payments established by the corporation. When such dividends become payable they shall be charged to this account and credited to the account Divi- dends Unpaid, in which account they shall remain until paid, when such amount shall be charged to Dividends Unpaid, making a corresponding credit to Cash or other appropriate account. 346 Sundry Liabilities Accrued To this account shall be credited at the end of each month as it is accrued, any other unfunded obligation of the utility not pro- vided for in any of the preceding accrued liability accounts, mak- ing a corresponding charge to operating expenses or other ex- pense account. 351 Depreciation Reserve To this account shall be credited monthly, or as they are made, all charges to the Depreciation Account (hereinbefore de- scribed), the income from the investment of any money or from any security belonging to the Depreciation Reserve, and any other appropriations which may have been made to it. When through wear and tear in service, casualty, inad- equacy, supersession or obsolesence, any building, structure, facil- ity or unit of equipment originally charged to capital is no longer 30 economically reparable, and in order to keep the productive capacity of the plant up to its original or equivalent state of efficiency it is necessary to make a complete replacement of such building, structure or unit of equipment, the money cost of the original unit replaced and charged to capital (estimated if not known, and if estimated the basis thereof shall be shown in the record entry) shall be charged to the Depreciation Reserve, and the excess cost of the substituted unit over such original unit shall be charged to the appropriate capital account. When any building, structure, facility or unit of equipment originally charged to capital is retired from service and not replaced by any other unit of similar nature or equivalent thereto, the original money cost thereof (estimated if not known, and if estimated the basis thereof shall be shown in the record entry) shall be charged to this account and such amount originally entered- or contained in the charges to capital in respect to such unit so being retired shall be credited to the capital account to which it was originally charged, and any adjustments necessary made through the Surplus Account. The salvage or scrap value of any unit of equipment retired from service or replaced by any other unit will be credited to this account. Any analysis of the charges and credits to this reserve will be called for in the annual report to the Commission. 352 Amori ization Reserve This account shall be raised to provide 1'or the amortization of intangible capital in service. To it shall be credited monthly, or as they are made, all the amounts charged from time to time through operating expenses to the account Amortization Reserve Requirements, which account is to be set up where the nature of the capital occasions the setting up this reserve. Such reserve shall also be credited with all accumulations resulting from the investment of any moneys or the interest or dividends from any securities belonging to it. For example, a corporation pays $100,000 for a twenty-year franchise to operate a public utility. In order that this amount shall be set aside out of revenue and the actual capital of the corporation not impaired by dividends paid, there shall be charged monthly to the account Amortization Reserve Requirements, cred- iting the Amortization Reserve, an amount which, invested at current rates of interest, will at the end of the franchise term have created an amount equivalent to the cost of the franchise. An analysis of the charges and credits to this reserve will be called for in the annual report to the Commission. 31 353 Unamortized Premium on Debt When funded debt securities or other evidences of indebted- ness are disposed of for a consideration whose cash value is greater than the sum of the par value of such securities or other evidences of indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of the cash value of such consideration received over the sum of the par value of the securities or other evidences of indebtedness and the accrued interest shall be credited to this account. At monthly intervals thereafter a proportion of such premium based upon the life of the security or other evidence of indebtedness to maturity shall be charged to this account and credited to "Amortization of Premium on Debt" in "Income" account; or at the option of the corporation the charge to this account may be delayed to a time not later than the date of maturity of the debt, in which case the proportion applicable to the period covered by the then current income account shall be credited to the account "Amortization of Premium on Debt," and the remainder of the credit shall be to the account "Other Additions to Surplus." 354 Sinking Fund Reserves Sinking fund reserves shall be maintained whenever they are required in pursuance of the provisions of mortgage deeds, deeds of trust, contracts or provisions of the law. A separate Sinking Fund Reserve shall be maintained for each contractual require- ment, to which reserve shall be credited any appropriation made in pursuance of the terms of the respective mortgage and trust deeds, contracts, etc., and charged to the account Contractual Sinking Fund Requirements arid also accumulations resulting from any security belonging to such particular reserve. The title of each reserve shall clearly indicate the purpose for which it is being maintained. Any analysis of the charges and credits to this reserve will be called for in the annual report to the Commission. 355 Other Permanent Reserves Credit to this account all reserves not heretofore provided for which are to remain intact during the life of the company. Sub-accounts may be created for each particular reserve and so designated by title. 356 Temporary Operating Reserves Credit to this account all temporary reserve not hereinbefore provided for. Sub-accounts may be used under this classification to further refine any reserve which is desired to be taken care of for oper- ating expenses. 32 357 Unamortized Debt and Expense When funded debt securities and other evidences of indebted- ness are disposed of for a consideration whose cash value is less than the sum of the par value of the securities or other evidences of indebtedness and the interest thereon accrued at the time the transfer takes place, the excess of such sum of the par value and accrued interest over the cash value of the consideration received shall be charged to this account. To this account shall also be charged all expense connected with the issue and sale of evi- dences of debt, such as fees for drafting mortgages and trust deeds, fees and taxes for recording mortgages and trust deeds, cost of engraving and printing bonds, certificates of indebtedness, and other commercial paper having a life of more than one year, fees paid trustees provided for in mortgages and trust deeds, fees and commissions paid underwriters and brokers for market- ing such evidences of debt, and other like expense. At or before the close of each fiscal period thereafter, a proportion of such discount and expense based upon the life of the security to maturity shall be credited to this account and charged to ac- count "Amortization of Debt Discount and Expense." Such dis- count and expense may, if desired, be amortized more rapidly through charges of all or any part of it, either at the time of issue or later, to the account "Other Deductions from Surplus." 358 Maintenance Reserve This reserve may be raised by those electric utilities which operate equipment, the repairs to which are occasioned only at remote intervals and are then so considerable in amount as to cause wide fluctuations in the operating expenses for the division of operation or group of expenses of which the maintenance account in question is a part. 359 Uncollectible Accounts Reserve Credit this account every month with the charge made to the account Uncollectible Accounts (Reserve Charge) as explained in connection therewith. When any account for electric service, upon which any debtor is liable to the utility, becomes impossible of collection because of the removal of the debtor beyond the jurisdiction of the state, the operation of the Statute of Limita- tions, discharge in bankruptcy, or for any other good and suffi- cient reason after diligent effort to collect the same has been made, such account may be charged to this account and credited to Accounts Receivable, to which it was originally charged. All accounts which have been charged off as uncollectible, but which are afterwards collected, shall be credited to this reserve. An analysis of the charges and credits to this reserve will be called for in the annual report to the Commission. 33 Premium on Capital Stock If a premium is realized on any issue of stock such premium should be credited to the sub-account for each class of stock. The excess of the actual money value of the consideration obtained over the par value of the stock should be considered the premium realized. PROFIT AND LOSS 400 Profit and Loss This account is the connecting link between the Income Account and the Balance Sheet. In it are summarized the losses or gains of a corporation during a given fiscal period resulting from the business transactions during that period, as well as those affected by any disposition of net profits made solely at the option of the corporation, by accounting adjustments not properly attributable to the period or by miscellaneous losses or gains not provided for elsewhere. At the end of each fiscal period the net balances as shown by the Income Account and each Appropriation Account should be closed into this (Profit and Loss) account. 34 PLANT INVESTMENT 101-190 All tangible and intangible property having a life in service of more than one year is included in Plant Investment. In- tangible property consists of Organization expenses, franchises, rights and licenses, etc. Tangible property includes land, build- ings, equipment, etc. INTANGIBLE 1 01 Organization Charge to this account all fees paid to governments for the privilege of incorporation, and all office and other expenditure incident to organizing the corporation or other enterprise and putting it in readiness to do business. This includes cost of preparing and distributing prospectuses, cost of soliciting sub- scriptions for stock (but not for loans nor for the purchase of bonds or other evidence of indebtedness), cash fees paid to pro- moters, and the actual cash value at the time of organization of securities paid to promoters for their services in organizing the enterprise, counsel fees, cost of preparing and issuing certificates of stock, and cost of procuring certificates of necessity from state authorities, and other like costs. Like costs incident to preparing and filing certificates of authorization of increase of capital stock, and to the negotiation and issue of stock thereunder, shall be classed as addition. Cost of preparing and filing certificates of amendment of articles of incorporation shall be classed as a bet- terment. Cost of preparing and filing papers in connection with the extension of the term of incorporation or with reincorporation consequent upon reorganization shall be classed as a renewal. This account shall not include any discounts upon stocks or other securities issued, nor shall it include any costs incident to nego- tiating loans or selling bonds or other evidence of indebtedness. 102 Franchises (Electric) To this account shall be charged "the amount (exclusive of any tax or annual charge) actually paid to the State or to a political subdivision thereof as the consideration for the grant of such franchise or right" (section G9 of the Public Service Com- mission Law) as is necessary to the conduct of the corporation's electric operations. If any such franchise is acquired by mesne assignment, the charge to this account in respect thereof must not exceed the amount actually paid therefor by the corporation to its assignor, nor shall it exceed the amount specified in the statute above quoted. Any excess of the amount actually paid by the corporation over the amount specified in the statute shall be charged to the account "Other Intangible Electric Capital." If any such franchise has a life of not more than one year after the date when it is placed in service, it shall not be charged to this account, but to the appropriate accounts in "Operating Ex- penses," and in "Prepayments" if extended beyond the fiscal year. Payments made to the Slate or to some subdivision thereof as a consideration for granting an extension for more than one year of the life period of a franchise shall be classed as renewals. Those made as a consideration for franchises or extensions thereof covering additional territory to be operated as a part of an exist- ing system shall be classed as betterments. If the franchises cover separate and distinct new enterprises, the payments there- for shall be classed as original. NOTE. Annual or more frequent payments in respect of franchises must not be charged to this account, but to the appropriate tax or operating expense account. 1 (K> Royalties, Licenses Charge to this account the cost of royalties or licenses paid to licensors and payments to city, town or State (exclusive of taxes) for franchises. 104 Other Intangible Electric Capital Charge to this account the cost of all other property coming within the definition of intangible capital and devoted to electric operations. All entries of charges to this account shall describe the acquired property with sufficient particularity clearly to identify it, and shall also show specifically the principal from whom acquired and all agents representing such principal in the transaction; also the term of life of such property, estimated if not known, and if estimated, the facts upon which the estimate is based. TANGIBLE PROPERTY 105 Land Devoted to Electric Operations Charge to this account the cost of the accounting corpora tion'-s landed capital which is devoted to electric operations as hereinbefore defined. This includes land occupied by generating stations and their, appurtenances, rights of way for transmission and distribution lines and other electric operations; also those for canal and pipe lines, water rights, and rights of pondage, fiowage, and submersion, where such rights have lives in excess of one year from the date when such land is placed in service. Such cost includes, when assumed or paid by the purchaser in its own behalf, cost of registration of title, cost of examination of title, conveyancer's and notary's fees, purchasing agent's com- missions or fees, or proportion of purchasing agent's salary, taxes 36 accrued to date of transfer of title, and all liens upon the title acquired; also costs of obtaining consents and payments for abutting damages. NOTE A. Cost of buildings and other improvements must not be included in this account. NOTE B. If at the time of acquisition of an interest in lands it extends to buildings or other improvements thereon, which improvements are devoted by the corporation to its electric operations, and the contract of acquisition does not determine the price of such improvements, they shall be appraised at their fair cash value for use in such operations, and such appraised value shall be charged to the appropriate structures account and excluded from the account "Land Devoted to Electric Operations." If such improvements are not deyoted to electric operations, but are devoted to other operations or held as investments, the cost (or appraised value if the cost is not determined in the contract of acquisition) shall be charged to the appropriate investment account or capital account for other operations. If the improvements are removed or wrecked, the salvage (less the cost of removal or wreckage) shall be excluded from the account "Land Devoted to Electric Operations." The entries in this account must be made in such wise as to enable the corporation to show in its annual report to the Public Utilities Commission the subdivision of the cost of its land devoted to electric operations into the following: Land Occupied by Generating Stations. Land Occupied by Outside Sub-stations. Water Rights. Right of Way. Other Land Devoted to Electric Operations. 100 Buildings, Fixtures and Structures Charge to this account the cost of all buildings and other structures of a permanent character devoted to general corporate purposes, not restricted to electric operations and not includible in any of the departmental accounts; also of all fixtures perma- nently attached thereto and made a part thereof, such as water pipes and fixtures, steam pipes and fixtures for warming and ventilating, gas pipes and fixtures for lighting, etc., electric wiring and fixtures for lighting, signaling, etc.; elevators, etc., and the engines and motors specially provided for operating them; fur- naces, boilers, etc., specially provided for producing steam for such engines and for heating, electric generators specially pro- vided for producing current for lighting such buildings, etc. This account includes such piers and other foundations for machinery and apparatus as are designed to be as permanent as the buildings in (or in connection with) which they are constructed, and to outlast the first machinery or apparatus mounted thereon. NOTE A. Among such buildings may be mentioned general office buildings, general shop buildings, general storehouses, general stable build- ings, etc. This account is provided for structures of a general or miscel- laneous character not assignable to any particular department. NOTE B. When furnaces and boilers are used primarily for furnishing steam for some particular department and only incidentally for furnishing steam for heating a general building and operating the equipment therein, the entire cost of such furnaces and boilers shall be charged to the appro- priate departmental capital account, and no part to the account "General Structures." 37 POWER PLANT EQUIPMENT Accounts shall be opened as indicated below, to which shall be charged the cost of all equipment and apparatus used in the generation of electric energy, up to and including the station switchboard. It is designed that the cost of all apparatus and equipment shall be so charged and classified that the cost of all apparatus used in connection with the generation of electric energy by any particular motive power will be shown in the account covering such power plant equipment. The following accounts will be raised : 107 Steam Power Plant Equipment Charge this account with the cost of all steam engines and turbines devoted to the production of electric energy, which shall be considered to include steam prime mover accessories as the throttle valve and the governor, also condensers, air and cir- culating pumps and lubricating systems. Charge also with the cost of all electric generating apparatus driven by steam prime movers together with rotaries and motor-generator sets, exciters, etc., when not installed in connection with the transmission sys- tem. This includes the specially provided foundations and set- tings of such apparatus. Charge also with all accessory and auxiliary equipment in the steam power generating station, in- cluding belts and other transmission equipment, line and counter shafting, pulleys, bus-bars, regulators, station switchboards and equipment such as circuit breakers, switches, meters and their settings, together with special high tension current transformers, high tension lightning arresters, high tension potential trans- formers, high tension reactive coils, high tension choke coils, high tension grounding devices and resistances, high tension step-up and step-down transformers. 108 Gas Power Plant Equipment Charge this account with the cost of all gas engines and turbines devoted to the generation of electric energy, including their foundations and settings, together with such gas prime mover accessories as the inlet valve, governor and igniting and starting apparatus. Charge also to this account the cost of all electric generating apparatus driven by gas power and rotaries and motor-generator sets, exciters, etc., when not installed in con- nection with transmission systems. This includes specially pro- vided foundations and settings. Charge also with the cost of all electric equipment of the gas power generating station embracing bus-bars, regulators, station switchboards and equipment as cir- cuit breakers, switches, meters and settings and special high ten- sion transmission equipment at such power station, as high ten- sion bus-bars, high tension switchboards, high tension switches, 38 high tension transformers, high tension lightning arresters, high tension potential transformers, high tension reactive coils, high tension choke coils, high tension grounding devices and resist- ances and high tension step-up and step-down transformers. Belts, shafting, pulleys and other power transmission equipment in the gas power plant will be charged to this account. 109 Hydraulic Power Works Equipment Charge to this account the cost of all dams, canals and flumes devoted to the production of hydraulic power and the delivery of water to the head-gate of the water wheels or turbines. Also charge with the cost of wasteways from the outlet of the draft tube to the point of final discharge, including the cosl of all gates, valves and other accessories, wasteways, sluices, forebays, etc., in the development of hydraulic power and all accessory canals and aqueducts. 110 Hydraulic Power Plant Equipment Charge this account with the cost of all water wheels and turbines devoted to the generation of electric energy, including foundations and settings of such hydraulic equipment, their gov- ernors and all apparatus appurtenant thereto from the head-gates and governors to the wasteways. Charge also with the cost of all electric generating apparatus driven by hydraulic power and votaries and motor-generator sets, exciters, etc., when not in- stalled in connection with transmission systems, together with their specially provided foundations and settings. Also charge this account with the cost of all electric equipment of the power- plant embracing bus-bars, regulators, station switchboards and equipment as circuit breakers, switches, meters and their settings, head-gates, motors and other electric apparatus and special hi1i tension transmission equipment at the power plant, such as high tension bus-bars, high tension switchboards, high tension switches, high tension transformers, high tension lightning arresters, high tension potential transformers, high tension reactive coils, high tension choke coils, high tension grounding devices and resist- ances and high tension step-up and step-down transformers. Belts, pulleys, shafting and other power transmission apparatus in the hydraulic power plant will be charged to this account. Ill Boiler Plant Equipment Charge to this account the cost of all equipment devoted to the generation of steam. Charge with the cost of furnaces, boilers, their foundations and settings, boiler fittings, iron and steel smokestacks, feed pump, water feed pipe, injectors, economizers, water heaters, superheaters, valves, flues, steam pipes from the boilers to the engine throttle valves, steam exhaust system, boiler water purification equipment mechanical stokers, cranes, coal and 39 ash conveyors, steam traps, crushers, belt links, wheels chutes and gates, conveyor cars, winches, motors, buckets, shafts, chains and similar auxiliary equipment in the boiler plant. 112 Gas Producer Equipment Charge to this account the cost of all equipment devoted to the production of power gas for the purpose of generating electric energy, including the foundations and settings of such producers and their accessories, embracing gas producers, economizers, re- generators, vaporizers, steam injectors, scrubbers, exhauster out- fits, seals, appurtenant boilers and pumps, flues and piping, blower engines, gas piping from producers to gas prime movers and to holders, producer gas holders, exhaust piping, etc. TRANSMISSION AND TRANSFORMATION 120 Transmission System Charge this account with the cost of the transmission system, embracing all towers, poles, cross-arms, insulator pins, braces, brackets and other pole fixtures and appliances, guys and other tower and pole supports, and all cables, wires, insulators and insulator material, etc., constituting the transmission system be- tween the point of electric generation or purchase to the point where it is lowered in voltage or changed as to kind of frequency for the purpose of commercial distribution. 121 Sub-Station and Transformer Station Equipment Charge to this account the cost of all sub-station and trans- former station equipment and apparatus, including the electrical equipment as transformers, motor-generator sets, rotaries, boost- ers, switchboards, furniture, etc. 130 Storage Battery Equipment Charge to this account the cost of all storage batteries and storage battery equipment. Where separate buildings and structures teive been provided for storage batteries, there will be charged to this account not only the cost of the electrical equip- ment, but also such other equipment as is a necessary and inci- dental part of the operation of such battery and included in tangible capital. DISTRIBUTION 140 Distribution System Charge to this account the cost of the distribution system, embracing all towers, poles, cross-arms, insulator pins, braces, brackets, and other pole fixtures and appliances, guys, and other tower and pole supports, and all cables, wires, insulators, and insulating material constituting the distribution system between the central station switchboard or the sub-station or transformer station to the consumers' premises, including the service wiring. 40 1 4 1 Transformers Charge this account with the cost of all distribution line transformers, both those placed on the premises of the consumer and upon the poles or other supports adjacent thereto. The cost of the original setting of each transformer will be charged to this account. Transformers and transformer devices operated in con- nection with the transmission system will not be charged to this account but to the account Sub-Station and Transformer Station Equipment. 142 Meters Charge to this account the eost of all meters when purchased including all transportation. If it is the policy of the utility to capitalize the cost of setting the meter in consumers' promises the said cost should be charged 1o account No. 160, ^Customers' Installation." Subsequent removing and resetting of meters will not be charged to this account but to operating expenses. 150 Commercial Lamps and Lain]) Equipment Charge to this account the cost of all arc lamps, Nernst lamps, incandescent lamps and all lamp fixtures and equipment devoted to commercial lighting and included in the tangible cap- ital of the utility. Lamps and lamp equipment, having an ex- pectancy of life in service of less than one year will not be charged to this account, but will bo considered an operating charge. 100 Municipal Contract Lighting System Charge to this account the cost of all light ing equipment oper- ated and maintained under the contracts for public lighting en- tered into with the municipality, embracing public arc light, Nernst lamps and incandescent lamps provided for in the contract and all circuits and poles, cross-arms, pins, braces, insulators, arc supports and accessory equipment required under the terms of such contract. There will not be charged to this account the cost of any equipment properly chargeable to Distribution Sys- tem, this account being designed to cover only the cost of the lighting system devoted to the municipal contract service. Where the terms of the contract or an ordinance of the municipality re- quire extension of mains and services for lighting under the terms of the contract, the cost of such extension as long as used solely for public lighting under such contract will be charged to this account. Entries to this account in respect to such extensions shall be so made as to admit of a detailed statement when called for by the Commission. 102 General Office Equipment Charge to this account the cost of all equipment of the gen- eral office of the electric utility, embracing such items as office 41 furniture and furnishings, movable safes, filing cases and devices, typewriters, adding machines, addressographs and sundry office equipment having an expectancy of life in service exceeding one year. 166 Customer's Installation Charge to this account the cost of the first setting of meters ; also the cost of connecting arc lamps, glower lamps and the first installation of incandescent lamps, provided it is the policy of the corporation to capitalize such costs, otherwise the cost should be charged to the appropriate operating account. 168 Miscellaneous Equipment Charge to this account all equipment not iiicludible in any of the preceding classified capital accounts, embracing such items as shop appliances, shop and laboratory tools, work tools and in- struments, street department work tools and instruments, and other miscellaneous equipment. 169 Utility Equipment Charge this account with the cost of all utility equipment. This includes wagons, drays, trucks, harnesses, horses, automo- biles, bicycles, motorcycles, industrial tramways, etc. 180 Miscellaneous Construction and Equipment Expenditures Accounts shall be opened as indicated below to which shall be charged all expenditures incurred during construction and be- fore the operation of the electric utility, of the character indi- cated by the title of the accounts. If expenditures are incurred for the service of engineers, superintendents and other technical skill of an advisory character during the process of construction and such items are not chargeable to any of the following ac- counts, there may be opened the account Engineering and Super- intendence. NOTE. Auxiliary accounts. Salaries during construction. Office supplies and expenses during construction. Stationery and printing during construction. Legal expenses during construction. Injuries and damages during construction. Insurance during construction. Taxes during construction. Interest during construction. Discount on bonds during construction. Miscellaneous expenditures during construction. 190 Cost of Plant Purchased (in Lieu of Plant Constructed) Charge to this account the cost of the electric plant pur- chased in case the plant of the utility is obtained by purchase 42 instead of being constructed by it. The entry to this account should show with sufficient detail the name of the parties from whom purchased, the purchase price and all other facts pertinent to such sale, which details will be called for by the Commission. 195 Property in Other Departments Charge to this account the cost of all property of the corpora- tion coining within the definition of tangible property devoted to other than electrical operation. 200 Unfinished Plant Investment Charge to this account the amounts expended under plant and equipment in process of construction under estimate or work orders, but not yet ready for service, including such proportion of plant supervision expenses, engineering expenses, tool expenses, supply expenses and general expenses, as may be properly charge- able to the construction work included under this account. As soon as such work is completed the cost of same should be credited to this account and charged to the appropriate Plant Investment Account. 43 INCOME ACCOUNT OPERATING REVENUES 501 Commercial Lighting Credit to this account all revenues derived from consumers other than municipal corporations, for electric lighting at flat rates per year, per month, per night, per hour, or other time unit, or on any basis independent of the quantity of energy supplied.. To include also all revenues derived from all consumers, ex- cept municipal corporations, for measured electrical energy sup- plied for electric lighting where the total receipt is dependent on the quantity of energy supplied. NOTE. For the purpose of further defining this account, the revenues should be so credited as to be easily designated under the following sub- divisions: (a) Business Lighting. (b) Domestic Lighting. NOTE. Where electrical energy flowing through any meter is used by any other consumer than a municipal corporation for both arc and incandes- cent lighting, or for arc and incandescent lighting and incidentally for power purposes, such as running fans, sewing machines, etc., the revenues derived therefrom shall be credited to this account. 502 Municipal Lighting Arc Credit to this account all revenues derived from lighting streets for municipal corporations by means of arc lamps. Incandescent Credit to this account all revenues derived from lighting streets for municipal corporations by means of incandescent elec- tric lights. NOTE. In the two foregoing accounts, the word "streets" is to be interpreted to include parks, plazas, and all other public places not classi- fied as buildings. (a) Municipal Building Lighting Credit to this account all revenues from lighting municipal buildings by electric lamps. 503 Commercial Power Credit to this account all revenues derived from all consum- ers, except municipal, railroad, and other electrical corporations, for electrical energy supplied for heat or power at special flat rates per year, per month, per night, per hour, or other time unit, or on any basis independent of the quantity of energy supplied. To include also all revenues derived from all consumers, except municipal, railroad, and other electrical corporations, for measured electrical energy supplied for heat or power at special 44 heat or power rates, where the total receipt is dependent on the quantity of energy supplied. NoTE _For the purpose of further refining this account, sub-accounts should be used to designate different classes of power, under sub-headings as (a), (b), (c), etc. 504 Municipal Power (a) Municipal Building Power Credit to this account all revenues derived for heat or power in municipal buildings where such energy is supplied at power rates and metered separately. (b) Municipal Utilities Power Credit to this account all revenues derived from electrical energy supplied municipal corporations for power in operating water works, bridges, stone crushing plants, or other municipal utilities, except municipal buildings, under a division as follows : To include all revenues derived from energy supplied at a special flat rate dependent only upon a time element and independent of the quantity consumed. To include all revenues derived from energy supplied at a rate dependent upon the quantity of energy consumed. 505 Sales to Other Public Service Corporations Credit to this act-mini all revenues derived from electrical energy sold to other electrical corporations, including railroads, to be by them distributed over their own lines to consumers. If any portion of such energy is incidentally consumed by such cor- porations for their own benefit, whether for light, heat or power, it shall be included herein, if not separately measured or if in- cluded under the same contract with that which is distributed by them to consumers. 500 Electric Merchandise and Jobbing Revenue Under this head credit all revenues from the sale of electric merchandise and from electric jobbing. Charge under this head the cost to the accounting corpora- tion of electric merchandise sold, such cost including transporta- tion charges paid on such goods. Also credit under this head the profit or commission accruing to the corporation on all jobbing work performed by it as agent under agency contracts, whereby it undertakes to do jobbing work for another, for a stipulated profit or commission upon its actual expense for labor, material and supplies. 507 Miscellaneous Electric Revenue Credit to this account all revenues derived from pole and attachment rents and from electrical operations not includible in any of the foregoing accounts. 45 OPERATING EXPENSES Operating Expenses Steam Power Generation Operation 601 Superintendence Salaries of superintendents and assistants, chemists, clerks, elevator men and also that portion of the engineering staff chargeable to the generating plant operations. G02 Wages (a) Boiler Labor Labor in boiler room and elsewhere in and about the premises having to do with making steam. Principal items: Fire room engineer and assistants; water tenders, firemen, coal handlers, ash handlers, boiler cleaners, and feed pumpmen. (b) Engine Labor Labor on prime movers. Principal items: Chief engineer and assistants, engineers, oilers, wipers and machinists. (c) Electrical Labor All labor in connection with the electrical apparatus and devices, beginning with the dynamos direct connected or belted to the prime movers and including the switchboard, feeder termi- nal board and to where the electric -current leaves the station for the transmission or distribution system. Principal items: System operators or load despatchers; foremen regulators, regulators and assistants, switchboard men, brushmen, wipers, wiremen. (d) Miscellaneous Labor Salaries and wages of all employees in and about the steam power generating plant, engaged in operating the plant, including the watchmen, labor of cleaning buildings and yards, janitors, messengers, and general labor not chargeable to any of the fore- going steam power plant labor accounts, excluding maintenance labor. 603 Fuel Charge to this account the cost of all fuel used for steam, whether coal, oil, gas or other fuel, at the cost f. o. b. station or storage pile. This will include the invoice cost of fuel, freight, switching, rent of railroad sidings, demurrage, cost of unloading from cars or boats to wagons, and cartage to point of delivery at plant for storage, or unloading from scows or cars and convey- ing to place of storage. In case coal is transferred from one 46 place of storage to another, this cost should also be included; also any discrepancy between the actual amount of coal on hand and that recorded on the books of the company should be taken care of in this account. 604 Water Charge to this account the cost of water for boilers, for con- densers, and for cooling engines. Water used for general station purposes should not be included. Include also boiler compound. If water is purchased, charge at the contract price or the meter rate. If water is pumped by the company, charge here the cost of pumping. This account shall include all labor cost and expense in connection with the handling of water, such as operating the pumping station, and chemicals used in purification 'and filtra- tion. 605 Lubricants Charge to this account the cost of lubricants for the moving of machinery in the generating plant. This does not include oil for transformers, grease for wagons, or oil for lanterns, etc. Oil used in pumping station should be charged against ac- count No. 604 Water. (>()() Station Supplies and Kxpense Charge to this account the cost of all supplies, tools, etc., used in the generating plant which are consumed in the operating- process, also the general and miscellaneous expenditures in the plant, not specifically chargeable to oilier accounts, as follows: (a) Production Supplies All supplies, tools, etc., used in the generating plant which are consumed in the operating process, the replacement of which does not constitute a repair or renewal. Principal items: Waste, packing, wipers, gauge glasses, gauge washers, manhole gaskets, handhole gaskets, fire room tools, steam and air hose, bolts, screws, nails, tools, dynamo brushes. (b) Station Expense The general and miscellaneous expenditures in the generating plant not specifically chargeable to other accounts. Principal items : Lighting, heating and cleaning system, fire protection system, janitors' supplies, ice water, meals and car fares, stationery, telephone and toilet service, care of streets, yards, sidings. 47 This does not include Miscellaneous Labor, which is cared for under account No. G02 Sub-section (d) Miscellaneous Labor. 607 Steain Purchased Charge to this account the cost of all purchased steam con- sumed in the power plant of the electric department. Production Maintenance 611 Station Buildings Charge to this account the cost of repairs to buildings and permanent fixtures therein, including furniture, as follows: (a) Repairs Sundries Repairs to furniture, fixtures and such other property in and about the generating plant not specifically provided for else- where. Modifications, if not provided for by a reserve fund, should be charged under this classification. (b) Repairs Station Structure Repairs to building and permanent fixtures therein. Principal items: Plumbing, windows, sashes, roof, doors and walls; heating and lighting systems; grounds and streets, vaults, sheds, pits, sidewalks, elevators, lockers, fire protection system, painting. 612 Steam Equipment Charge to this account the cost of repairs to boilers, boiler apparatus, piping, engines, turbines and mechanical apparatus, as follows: (a) Repairs Boilers Repairs to boilers, including foundations and settings. Principal items: Brick work, bridge, wall, arches, jumps, grate bars, stoker bars and webbs, furnaces, valves, superheaters, damper regulators, tubes. (b) Repairs Boiler Apparatus Repairs to feed water, coal and ash handling systems and to auxiliary apparatus in fire room. Principal items : Feed pumps, blower engines, coal con- veyor; digger, trolley and cable tower, crusher and belt links, brackets, wheels, chutes and gates. Ash conveyor, cars, winches, buckets, shaft, chain, motors and wheels; filters, boiler com- pound injector and pump, heaters, primary and secondary, economizers, water meters and wells. 48 (c) Repairs Piping Repairs to piping system in connection with the making of steam and delivery thereof to the prime movers. Principal items: Water-feed piping, cold main, hot main, salt-water suction, valves, joints, jackets, ash-pit drains and ash- pocket siphons, oil drains from engine crank pits, receiving tanks, filter pumps to engine valve, steam and exhaust line systems, sewer connections, air line. (d) Repairs Engines ami Turbines Repairs to prime movers. II' plant contains both reciprocat- ing engines and turbines, the cost may be further sub-divided accordingly. (e) Repairs Mechanical Apparatus Repairs to apparatus connected with or auxiliary to the prime movers. Principal items: Condensers and cooling towers, packing tubes, renewing tubes, heads, doors and miscellaneous. Pumps: ail- and circulating, wet vacuum, dry vacuum, oil systems; belting, motors, hoists and cranes, shafting, pulleys, etc. if) Repairs Tools and Implements Repairs and replacement of tools (except lire tools provided for elsewhere). Principal items: Blacksmiths', machinists', and pipe titters' tools; pump room tools, engine tools, cutting tools. (>U> Electrical Equipment Charge to this account the cost of all repairs, including labor, to the Electric Generating Plant, Steam, station cables, switch- boards and instruments and station terminal boards (not in- cluding wiling for station lighting) as follows: (a) Repairs Main Generators Ibi Repairs Exciting Apparatus, including exciters, mo- tors, motor generators, boosters, regulators and ex- citing battery. (c) Repairs Control and Protective Equipment, including switches, circuit breakers, buses, current and poten- tial transformers, relays, indicating and recording instruments and switchboard panels, lightning ar- resters, reactances and ground resistances, wires and cables used in conjunction with the foregoing. (d) Repairs Transformers and Converting Apparatus other than those used as auxiliary to apparatus un- der (b) and (c), and other than those included as part of sub-station, if such is operated in conjunction with generating plant. 49 ^Hydraulic Generation Production Operation Superintendence Charge to this account the salaries and expenses of the Superintendent and General Foreman of the Water Power Gen- erating Plant. This includes also the salaries and expenses of draftsmen and clerical help upon records and accounts directly chargeable to the water power generating plant, whether at the general office or at the plant. Charge also with the proportion of the salaries and ex- penses of the engineering staff chargeable to the water power generating plant operations. G26 Wages (a) Hydraulic Labor Charge to this account the wages of all employees operating the hydraulic works, including foremen, intake operators, flume patrolmen, cleaners at reservoirs and screens and all other em- ployees whose duties concern the operation of the hydraulic de- velopment outside of the generating station. (b) Station Labor Charge to this account the wages of station operators, help- ers and oilers engaged in operating the station equipment, begin- ning at end of penstock, and ending where the electric current leaves the generating station. The operation of sub-station apparatus and equipment occu- pying the same building with water power and generating plant shall be charged to account No. 675 Sub-Station Wages (Trans- mission). (c) Miscellaneous Labor Charge to this account the wages of employees in and about the water power generating plant engaged in miscellaneous oper- ating work, including watchmen, labor cleaning buildings and yards, janitors, messengers, and general labor not chargeable to any of the foregoing water power generating plant labor accounts. 627 Water Purchased for Power Charge to this account the cost of water purchased for water power generation. 628 Lubricants Charge to this account the cost of lubricants for hydraulic prime movers, machinery connected therewith and auxiliary pumping and exciting machinery. This does not include trans- former oil, wagon grease or oil for lanterns. Charge also to this account the cost of recovering oil from waste and the cost of filtering and handling. 50 629 Station Supplies and Expense Charge to this account all operating supplies consumed and all expenses incurred in the water power generating plant not properly chargeable to other account, as follows: (a) Production Supplies All supplies used in the water power generating plant whicji are consumed in the operating process, the replacement of which does not constitute a repair or a renewal. Principal items: - Waste, packing, wiping supplies, gauge glasses, gaskets, bolts, screws, nails, dynamo and motor brushes, cans for con lain ing rags and wastes transformer oil and hand oil cans. (b) Station Expense The general and miscellaneous expenditures in the water power generating plant not properly chargeable to other account. Principal items: Operation of lighting, heating, cleaning and fire protection systems, janitors' supplies; ice, meals and car fares; stationery, including station report forms; toilet service. Charge also to this account the proportion of stable and vehicle expense chargeable 1o water j tower generation. Production Maintenance 1 635 Reservoirs, Dams, Canals and Pipe Lines (a) Repairs Dams and Intakes Charge to this account t lie cost of repairing dams and intake's with their appurtenant gates, valves, weirs, spillways, screens, etc. (b) Repairs Flumes and Canals Charge to this account the cost ol' repairing flumes, canals, tunnels or other conduits between the 1 intake gates and the fore bay, together with the apparatus appurtenant thereto. (c) Repairs Reservoirs and Forebays Charge to this account the cost of repairing storage reservoirs and forebays. This includes repairs to linings of walls and bot- toms, gate houses and headgate equipment at the head of pen- stocks. (d) Repairs Penstocks and Tailraces Charge to this account the cost of repairing and renewing penstocks or other pressure pipes between the forebay gates and the water wheels, and also all waste ways or channels conducting water from the outlet of the draft tubes to the point of final discharge. 51 (e) Repairs Way and Cars Charge to this account the cost of repairing and renewing rolling stock, roadbed and steel in connection with spur tracks, tramways, inclines, freight car barges, etc., which are a part of the hydraulic development. (f) Repairs Telephone System Charge to this account the cost of repairing and renewing telephone lines, telephone apparatus and switchboards of the telephone system in the water power generating station and be- tween the station and the headworks. The cost of repairing and renewing telephone apparatus and switchboards used jointly for production and transmission should be apportioned between this account and account No. (>S4 (d) Telephone System Transmission. 636 Wheels and Governors Charge to this account the cost of repairing and renewing water wheels, governors and their accessories. This includes all equipment from penstocks to tailraces, such as gates, valves, pumps, piping, etc., used in connection with water wheels and governors. Principal items : Water wheels and housings, needle valves, nozzles, deflecting hoods, relief valves, air compressors for surge tanks, pumps for governors and necessary piping in connection therewith. 637 Electrical Equipment (a) Generators and Transformers Charge to this account the cost of repairing generators, ex- citers and other electric generating apparatus driven by hydraulic power; motor-generator exciter sets, transformers used for trans- mission purposes. NOTE. Maintenance of motors and transformers for driving auxiliary apparatus shall be charged to the appropriate equipment accounts. (b) Switchboards, Switching Apparatus and Wiring Charge to this account the cost of repairing switchboards and switching apparatus, meters and equipment. This includes such items as bus bars, oil switches, disconnecting switches, instru- ment transformers, grounding protecting devices, static relief equipment inside the station, remote control and signaling apparatus, storage batteries for operating station equipment, and all high tension and low tension wiring except that for local lighting. NOTE. When apparatus as listed in this account receives power from the generators, or from transmission lines, and transforms or converts it for delivery to the distribution system, the maintenance of such apparatus shall be charged to the appropriate sub-station equipment maintenance accounts under Transmission. 52 638 Miscellaneous Station Equipment Charge to this account the cost of repairing all miscellaneous equipment in and about the water power generating station which is not properly included in one of the regular maintenance accounts. Principal items: Shafting, belting, rope and cable drives, clutches, pulleys, idler wheels, hoists, cranes, tools and all other accessory equipment. 639 Station Buildings Charge to this account the cost of repairing water power generating plant buildings and fixtures and maintaining grounds. Principal items: Permanent foundations for equipment; furniture, fixtures and other property in and about the water power generating plant not specifically provided for elsewhere; plumbing for water, sewage and drainage; apparatus for heating, lighting and ventilating ; fire protection system ; grounds, streets and sidewalks ; lockers ; paintings ; employees' dwellings and other miscellaneous buildings used in connection with the water power generating plant. NOTE. Permanent foundations are those designed as a part of the permanent construction of the building and independent of their use in connection with any particular unit of equipment. The maintenance of foundations prepared especially for certain units of equipment and designed to last no longer than such units, shall be charged under the appropriate Maintenance of Equipment accounts. Operating Expenses (}as (Jenerafion Production Operation 651 Superintendence Charge to this account the salaries of superintendents and assistants, chemists, clerks, elevator men and also that portion of the engineering staff chargeable to the generating plant oper- ations. 652 Wages (a) Fuel Labor Charge this account with all operating labor engaged in the production of power gas, including the handling of fuel from the storage pile to the gas generators, building and handling of residuals from said building to the point where residuals are placed when removed from the building. Exclude maintenance labor. (b) Engine Labor- Labor on prime movers. Principal items: Chief engineer and assistants, engineers, oilers, wipers and machinists. 53 (c) Electrical Labor All labor in connection with electrical apparatus and devices, beginning with the dynamos direct connected or belted to the prime movers and including the switchboard, feeder terminal board and to where the electric current leaves the station for the transmission or distribution system. Principal items : System operators or load dispatchers, fore- man regulators, regulators and assistant switchboard men, brush- men, wipers and wireinen. (d) Miscellaneous Labor Salaries and wages of all employees in and about the gas power generating plant, engaged in operating the plant, including the watchmen, labor of cleaning buildings and yards, janitors, messengers and general labor not chargeable to any of the fore- going gas power plant labor accounts excluding maintenance labor. G53 Producer Fuel Charge to this account the cost of all fuel used for producing gas for power purposes at the cost f. o. b. station storage pile. This will include the invoice cost of fuel, freight, switching, rent of railroad sidings, demurrage, cost of unloading from cars or boats to wagons, and cartage to point of delivery at plant for storage, or unloading from scows or cars and conveying to place of storage. In case coal is transferred from one place of storage to another, this cost shall also be included ; also any discrepancy between the actual amount of coal on hand and that recorded on the books of the company shall be taken care of in this account. 654 Water Charge to this account the cost of water used in the produc- tion of gas for power purposes and water used for cooling gas prime movers. If water is purchased, charge at the contract price or the meter rate. If water is pumped by the Company, charge here the cost of pumping. This account shall include all labor cost and expense in connection with the handling of water, such as operating the pumping station, and chemicals used in purifica- tion and nitration. 655 Lubricants Charge to this account the cost of lubricants for the moving of machinery in the generating plant. This does not include oil for transformers, grease for wagons, or oil for lanterns, etc. Oil used in pumping station should be charged against account No. 654 "Water." 656 Station Supplies and Expense Charge to this account the cost of all supplies, tools, etc., used in the generating plant which are consumed in the operating 54 process, also the general and miscellaneous expenditures in the plant not specifically chargeable to other accounts, as follows: (a) Production Supplies All supplies, tools, etc., used in the generating plant which are consumed in the operating process, the replacement of which does not constitute a repair or renewal. (See account No. 606 for principal items.) (b) Station Expense The general and miscellaneous expenditures in the generating plant not specifically chargeable to other accounts. Principal items: Lighting, heating and cleaning system, fire protection system, janitors' supplies, ice water, meals and car- fares, stationery, telephone and toilet service, care of streets, yards, sidings, etc. This does not include miscellaneous labor, which is carried under sub-account No. 652 (d) Miscellaneous Labor. 657 Power Gas Purchased Charge this account with the cost of all gas purchased for the operation of gas prime movers in the generation of electric energy by gas power. Production Maintenance 661 Station Buildings Charge to this account the cost of repairs to buildings and permanent fixtures therein, including furniture as follows: (a) Repairs Sundries Repairs to furniture, fixtures and such other property in and about the generating plant, not specifically provided for elsewhere by a reserve fund, should be charged under this classification. (b) Repairs Station Structure Repairs to building and permanent fixtures therein: Principal items: Plumbing, windows, sashes, roof, doors, and walls, heating and lighting systems, grounds and streets, vaults, sheds, pits, sidewalks, elevators, lockers, fire protection system, painting. 662 Gas Equipment (a) Producer Equipment Charge to this account the expenses of all labor and material incurred in repairing apparatus used for the production of gas to be used for power purposes in the generation of electric energy. Also charge with the cost of repairing gas conductor, exhaust pipe, and other auxiliary gas productive apparatus. This includes producers, economizers, regenerators, vaporizers, steam injectors, 55 scrubbers, exhauster outfit, as well as specially provided boilers, pumps, flues and pipes, coal and ash conveyors and accessory equipment, blower engines, holders, and all similar auxiliary equipment. (b) Engines and Turbines Charge to this account the expenses of all labor and supplies incurred in repairing gas engines and turbines devoted to the production of electric energy, including valves, governors, igni- tion and starting apparatus. The maintenance of power appa- ratus, as shafts, belts, etc., will not be charged to this account. (c) Mechanical Apparatus Charge to this account the expenses of all labor and supplies incurred in repairs to auxiliary equipment, equipment in gas power generating plant, including power transmission equipment, such as shafting, belting, rope, and cable drives, clutches, pulleys, and idlers, wheels, movers, hoists, cranes, blacksmith's and machinist's tools. All other goods, power plant auxiliary equip- ment, other than hand tools, the cost of which is to be included in operating expenses. Where electric energy is also generated at the same plant by similar or hydraulic power, repairs to auxiliary equipment, operated for the joint benefit of all methods of current generation, will be apportioned from the respective classes of power accounts. 663 Electrical Equipment Charge to this account the cost of all repairs, including labor, station cable, switchboards and instruments, and station terminal boards (not including \viring for station lighting) as follows: (a) Repairs Main Generators (b) Repairs Exciting Apparatus, including exciters, mo- tors, motor generators, boosters, regulators and ex- citing battery. (c) Repairs Control and Protective Equipment, including switches, circuit breakers, buses, current and poten- tial transformers, relays, indicating and recording instruments and switchboard panels, lightning arrest- ers, reactances and ground resistances, wires and cables, used in conjunction with the foregoing. (d) Repairs Transformers and Converting Apparatus, other than those used as auxiliary to apparatus under (b) and (c) and other than those included as part of sub-station, if such is operated in conjunction with generating plant. 56 Operating Expenses Purchased Power 070 Purchased Power Charge to this account the cost at the point of delivery to the company, of all electric energy purchased including that produced for the company by another corporation under any joint arrange- ment for the sharing of expense (upon the basis of the relative amounts of benefit to the several participants). Operating Expenses Transmission Operation G75 Sub-station Wages (a) Superintendence Charge to this account the cost of salary of superintendents and clerks, and also that proportion of the salaries of the engi- neering staff of the company which is chargeable to transmission. (b) Wages Charge to this account the wages of regulators, brushmen, etc., employed in the sub-station in connection with the apparatus. 676 Sub-station Supplies and Expense Charge to this account the cost of carfares, meals, telephone, stationery, etc., and all expenses in the sub stations not specifically provided for elsewhere. 677 Subway Rental Charge to this account the rental of ducts leased from other companies and municipalities. 678 Operation of Transmission Lines Charge to this account the cost of operating transmission trunk lines between generating and sub-stations, as follows: (a) Labor and Expense Subways Wages and expenses in connection with inspection and clean- ing of subway ducts, manholes and sewer connections. (b) Labor and Expense Overhead Conductors Wages and expenses of patrolmen, testers, etc. (c) Labor and Expense Underground Conductors Wages and expenses of patrolmen, testers, etc. (d) Labor and Expense Telephone System Wages and expenses of operators, etc. 57 Maintenance 681 Sub-Station Buildings Charge to this account the cost of all repairs to sub-station buildings; fixtures and grounds, together with all permanent fixtures therein and appurtenant thereto, including work on streets, drives, sidewalks, vaults, pits, sheds and permanent foun- dations of apparatus. 682 Sub- Station Equipment Charge to this account the cost of all repairs to apparatus in sub-station, including sub-station cables, switchboards and instru- ments, station terminal board, etc. NOTE. This does not include the cost of repairing any storage battery equipment, for which see account No. 692. 683 Underground Conduits Charge to this account the cost of maintaining subways and underground conduits, including repairs of ducts, manholes, sewer connections and traps, paving over such subways, but not any repairs of conductors or the installation thereof. NOTE. The cost of repairing conduits, which carry both transmission and distribution conductors should be apportioned between this account and account No. 710. 684 Transmission Lines Charge to this account the cost of maintaining transmission trunk lines between generating and sub-stations as follows : (a) Repairs Overhead Conductors Wages, expenses and supplies repairing damages to overhead conductors. (b) Repairs Pole Lines Wages, expenses and supplies, repairing, renewing and re- moving poles, cross arms, braces, guys and other poles, fixtures, towers, painting poles, repaving streets and repairing sidewalks. (c) Repairs Underground Conductors Wages, expenses and supplies used in repairing damages to underground conductors. (d) Repairs Telephone System Repairing and renewing telephone equipment and telephone lines used for the operation of the transmission system. This includes repair parts for telephones, telephone switchboards, wires, insulators, poles and cross arms used in connection with telephone system. 58 Operating Expenses Storage Battery Operation <)S7 Wages (a) Superintendence Charge to this account the cost of salaries of superintendents and clerks, and also that portion of the salaries of the engineering staff of the company which is chargeable to storage batteries. (b) Wages Wages of battery men, including inspectors and testers. 688 Supplies Charge to this account the cost of acid and distilled water in cells, soda, sponges, brooms, mops, waste, rags, hydrometers, ther- mometers, automatic cell fillers, rubber hose, gloves, shoes, paint, etc., and brushes for boosters and compensators. Maintenance 692 Batteries Charge to this account the cost of all repairs to storage battery equipment, such as storage battery tanks, switches, regu- lating apparatus, boosters, compensators, renewal of worn out cells, including diaphragms, negative and positive plates, lead in strip, spelter, dry boards, tin bands, sheet lead, glass plates, glass covers, hydrogen generators, jumpers, chimps, lamp black, and items of a similar nature. 693 Accessories Charge to this account the cost of all repairs to tanks, battery room floor, switches, regulating apparatus, boosters and com- pensators. 694 Buildings Charge to this account the cost of all repairs and maintenance of storage battery buildings. Operating Expenses Distribution Operation 701 Wages (a) Superintendence Charge to this account salaries of superintendent, assistants and clerks; also that portion of the salaries of the engineering staff of the company assignable to the distribution system. (b) Wages Labor under operations not elsewhere provided for. 59 TOi* Supplies and Expense Charge to this account the cost of all supplies consumed and expense incurred in connection with the operation of the distribu- tion system not elsewhere provided for. There will be charged to this account the cost of maps and records, distribution office sup- plies and expenses, and distribution office rental where such ex- pense is directly chargeable. (a) Maps and Records Salaries and expenses for making maps and records, of under- ground and overhead lines, including stationery, drawing ma- terial, etc. (b) Office Expense Carfares, meals, stationery, telephone, postage and similar expense in the office of the superintendent of the distribution department. (c) Miscellaneous Expense Expenses not elsewhere provided for and not included under the above sub-sections. 703 Subway Rental Charge to this account the amount of rental paid for under- ground conduits leased from other companies and municipalities. This account should not include the rental paid for conduits used by transmission lines, which is provided for under account No. 677. 704 Distribution Lines Charge to this account the cost of operating distribution system as follows : (a) Labor and Expense Subways Wages and expenses inspecting and cleaning subway ducts, manholes and sewer connections. (b) Labor and Expense Overhead Conductors Wages and expenses of patrolmen, testers, etc. (c) Labor and Expense Underground Conductors Wages and expenses of patrolmen, testers, etc. 705 Meters Charge to this account the cost of salaries and expenses of superintendent and clerks in meter department, testers and in- spectors, office expenses, etc., as follows : GO (a) Salaries and Expense Salaries and expenses of superintendent and clerks, and also that portion of the salaries of the engineering staff chargeable to this account. (b) Testing Wages and expenses testing and inspecting meters in con- sumers' premises or in meter shops. \c) Miscellaneous Expense Stationery, postage, telephone, light, fuel, testers' tools and supplies, etc. 706 Setting and Removing Meters and Transformers Charge to this account the cost of setting and removing meters and transformers, connecting and disconnecting services as follows : ( a ) Meters Wages, expenses and supplies setting, changing and removing meters in consumers' premises; also the cost of connecting and disconnecting services. NOTE. If it is the rule of the utility to capitalize the first cost of setting meters. The cost should be charged to account No. 166. (b) Transformers Wages, expenses and supplies setting, inspecting, testing, replacing and removing transformers, either in consumers' prem- ises, on poles or in manholes. Maintenance 710 Underground Conduits Charge to this account the cost of maintaining subways and underground conduits, including repairs of ducts, manholes, sewer connections and traps, paving over such subways and all ducts and conduits, but not any repairs of conductors or the installation thereof. NOTE. The cost of maintaining underground conduits and subways, which carry both transmission and distribution conductors, should be apportioned between this account and the account No. 683. 711 Overhead Lines Charge to this account the cost of maintenance of overhead conductors and pole lines as follows : (a) Repairs Conductors Wages, expenses and supplies repairing damages to overhead conductors. 61 (b) Repairs Pole Lines Wages, expenses and supplies repairing, renewing and re- moving poles, cross-arms, braces, guys and other pole fixtures, towers, painting poles, repaying streets and repairing sidewalks. 712 Underground Conductors Charge to this account the cost of wages, expenses and sup- plies repairing damaged underground conductors. 713 Services Charge to this account the cost of wages, expenses and sup- plies repairing, services, both underground and overhead, leading from the mains to the consumers' premises. 714 Transformers Charge to this account the cost of all labor and material employed in repairing transformers, including renewing oil, re- painting, rewinding, removing and replacing; also repairs to switches and cutouts the property of the company in consumers' premises. 715 Meters Charge to this account the cost of wages, expenses and sup- plies repairing meters, including new parts, new jewels, cleaning and painting. 71G Buildings and Grounds Charge to this account the cost of all labor and material expended in the repair and maintenance of distribution buildings and grounds. Operating Expenses Utilization Operation 721 Commercial Arc Lamps Charge to this account the cost of trimming and inspecting arc lamps on customers' premises. Principal items: Trimming, inspecting, installing and removing lamps. 722 Incandescent Lamps Charge this account with the cost of first installation of incandescent lamps on consumers' premises and the subsequent renewal thereof, including cartage and delivery expenses, cost of photometering incandescent lamps, as follows: (a) Installation Cost of the first installation of incandescent lamps on con- sumers' premises, unless consumer is charged for the first installa- tion, or unless it is the policy of the company to capitalize the first installation under account Income. 02 (b) Renewal Cost of renewing incandescent lamps on consumers' premises, including cartage and delivery expense, cost of photometering incandescent lamps. This account shall be credited with any rebate received for the return of stubs, or allowances relating thereto. 723 Inspection Customers' I 'remises Charge this account with the cost of inspection of customers' premises, including such matters as the charge for municipal certificates, charge for Board of 'Fire Underwriters' inspection certificates, and that portion of the salaries and expenses of the engineering staff, or of any other departments than distribution department, engaged in technical work properly assignable to this account. 724 Customers' Installation Charge to this account the cost of all labor and material fur- nished gratuitously to consumers for inside work. Principal items: Attention to complaints or to improving the character of service, replacing or repairing wiring fixtures or electrical appliances, moving appliances from place to place in house, reconnecting same. 725 Municipal Street Arc Lamps Charge to this account the cost of all labor and material in trimming, inspecting and operating municipal street arc lamps. 726 Municipal Street Incandescent Lamps Charge this account with the cost of first installation of incandescent lamps in the municipal street lighting system, and the subsequent renewal thereof, including cartage and delivery expenses, cost of photometering incandescent lamps, as follows: (a) Installation Cost of first installation of incandescent lamps, unless it is the policy of the company to capitalize the first installation under account No. 160. (b) Renewals Cost of renewing incandescent lamps, including cartage and delivery expense, cost of photometering incandescent lamps. This account shall be credited with any rebate received for the return of stubs, or allowances relating thereto. Maintenance 731 Commercial Arc Lamps Charge to this account the cost of keeping in repair private consumers' arc lamps and those in municipal buildings, including 63 such matters as setting and removing lamps for repairs and adjustment, repair parts, testing during the adjustment and after repairs; also that portion of the arc lamp shop expense chargeable thereto. 732 Municipal Arc Lamps Charge to this account the cost, including labor and material in changing lamps for repairs and adjustments, renewals, repairs of mast arms, hangers, poles, ropes, etc., painting poles; also that proportion of arc lamp shop expense chargeable thereto. 733 Municipal Incandescent Lamps Charge to this account the cost, including labor and material, of repairing municipal incandescent street lamps and fixtures. NOTE. This does not include items chargeable to maintenance of poles and their fixtures, or of subways, or conductors. Commercial Expense 741 Office Salaries and Expense Charge to this account the proportion of salaries and expenses of general officers and assistants in charge of commercial depart- ment and salaries of bookkeepers and all clerks in the accounting and collection departments having to do with consumers' accounts, as follows : (a) Salaries and Expense Meter Indexers Salaries and expenses of meter indexers, including indexers' lamps. (b) Salaries and Expenses Accounting Department Proportion of salaries and expenses of general officer and assistants in charge of commercial department, and salaries of bookkeepers and all clerks in the accounting department having to do with consumers' accounts. (c) Salaries and Expense Collection Bureau Salaries and expenses of chief and assistants in bureau; col- lectors' salaries, badges, carfares, delivering bills. (d) Salaries and Expense Contract Department Salaries and expenses incurred in the contract department, including attention to bill questions; but should not include any item chargeable to New Business. 742 Office Supplies and P^xpenses Charge to this account the cost of stationery, meals, carfare, heat, janitor, telephones, rents for commercial offices, and all other incidental expenses. 64 New Business 747 Salaries and Expense Charge to this account the salaries of the heads of the depart- ment maintained for the promotion or development of electrical consumption, including that portion of the salaries of the man- agement and clerks in agency and contract departments assign- able to new business. 748 Miscellaneous Supplies and Expense Charge to this account the expense of the New Business Department, including the proportion of office rent chargeable thereto, and expenses not provided Tor in other accounts. 749 Soliciting Charge to this account all of the amounts paid out for salaries and expense of canvassers, as follows : (a) Salaries Canvassers Salaries and commissions in soliciting new business, pre- paring estimates, engineering advice, etc. (b) Expense Canvassers Personal expenses of staff incurred in soliciting new business; also all office sundries in connection therewith. 750 Advertising Charge to this account all the payments for advertising, as follows : (a) Salaries and Expense Salaries and expenses of advertising manager and clerks. (b) Sundries Advertising sundries, including booklets, dodgers, newspaper advertisements, posters, bulletins and all related items. 751 Wiring and Appliances Charge to this account the cost of all work or devices fur- nished to consumers without charge, in connection with new business, as follows: (a) Promotion Wiring This covers the cost of wiring in consumers' premises fur- nished without special charge in order to induce new business. (b) Promotion Signs and Devices This covers the cost of electric signs and other devices (including delivery and connection charges, and expenses in con- nection therewith), supplied to consumers without special charge in order to induce new business. General Expense 761 Salaries and Expense of General Officers Charge to this account the salaries and expenses of the Chairman of the Board, President, Vice-President, Secretary, Treasurer, General Manager, Assistant General Manager, Comp- troller, General Auditor, Chief Engineer, General Superintendent, Purchasing Agent and all other officers with jurisdiction extend- ing over the entire system, whose services cannot be satisfactorily allocated to the several departments (also include directors' fees). 762 Salaries and Expense of General Office Clerks Charge to this account all of the amounts paid out for sal- aries of all employees in the general office, as follows : (a) Accounting Department Expense Proportion of salaries of general officer and assistants in accounting department cashiers, bookkeepers, and clerks chargeable to this account. (b) Purchasing Department Expense Salaries and expenses of Purchasing Agent and staff. (c) General Service Expense Salaries and expenses of general service in office including mail clerks, stenographic department, telephone operators, etc. 763 Printing and Stationery General Charge to this account the cost of all stationery and office supplies in the general office. 764 General Office Expense Charge to this account all of the amounts paid out for sun dry expense in general office postage, telephones and telegrams, as follows : (a) Office Sundries Sundry expenses in general office. Principal items: Advertising stockholders' meetings, maps, exchange on remittances, post-office box, safe deposit box, travel- ing expenses, rentals, janitors' supplies, bond and stock expenses. (b) Postage, Telephone, Telegrams All expenses of this nature in the general office. 765 Repairs to General Office Buildings Charge to this account the cost of all labor and material expended in the repairs and maintenance of general office build ings. 66 TOO Expense General Charge to this account all of the amounts paid out for sal aries and expense of the technical staff which may not be charged to any of the foregoing operating or construction accounts. In- clude also any expense general to the business not chargeable specifically to general office accounts. 767 Law Expense General Charge to this account all law expenses, except those in- curred in the defense and settlement of damage claims. This in- cludes salaries and expenses of all counsel, solicitors and at lor neys, their clerks and attendants, and expenses of their offices; cost of law books, printing briefs, legal forms, testimony reports, etc., fees and retainers for services of attorneys not regular em- ployees; court costs and payment of special, notarial and witness fees, not provided for elsewhere; expense in connection with taking depositions, and all law and court expenses not provided for elsewhere. NOTE. The compensation of the General Solicitor or Counsel, or other attorneys engaged partially in the defense or settlement of damage suits, or partially in legal work, should be properly proportioned between this account and account Injuries and Damages. 70S Injuries and Damages (Unless the Cost is Chargeable to Plant Investment) Charge to this account all expenses (other than law expenses provided for in account No. 707) relating to persons killed or in- jured and property damaged in connection with the operation of the plant, as enumerated under the following heads: (a) Claim Department Expense This head- includes salaries and expenses of claim agent, investigators, adjusters, and others engaged in the investigation of accidents and adjustment of claims, including legal expense. (b) Medical Expense This head includes salaries, fees and expenses of surgeons, nursing, hospital attendants, medical and surgical supplies; fees and expenses of coroners and undertakers, and contributions to hospitals. (c) Injuries to Employees This head includes amounts paid in settlement of claims of employees for injuries arising in the course of their employment ; also wages paid to disabled employees while off duty. (d) Injuries to Others This head includes amounts paid in settlement of claims for injuries to individuals other than employees of the Company. 07 including amounts paid for damages to property to those other than employees. 7(1!) Insurance Charge to this account premiums paid to insure against fire, fidelity, boilers, casualty, burglary, and all other insurance; also amount set aside as an insurance reserve. 770 Relief Department and Pensions Charge to this account all amounts expended for Pension and Relief Department work and all expenses in connection there- with. 771 Electric Franchise Requirements Charge to this account at current rates the service furnished in compliance with franchise requirements and for which no payment is received by the corporation; also all direct expense, such as paving and other like matters incurred in compliance with such requirements and for which no reimbursement is re- ceived by the corporation. Amounts charged to this account representing free service shall be credited to the below provided account. No. 774 Duplicate Electric Charges Cr. 773 Inventory Adjustments Charge or credit to this account any shortages or overages shown by the inventory of Materials and Supplies which cannot be distributed to the proper construction or operating expense account. 774 Duplicate Electric Charges Credit Credit to this account all charges made to any accounts in electric operating expenses in respect of any electrical energy or other product of electric operations of the utility consumed there- in or furnished free to the municipality under franchise require ments. (a) Rebates and Allowances Charge to this account all rebates alloAved for corrections, error in billing, fast meters, etc. 775 Depreciation Account Charge to this account at monthly intervals the monthly pro- portion of the estimated annual depreciation of the tangible prop- erty due to wear and tear, obsolescence and inadequacy. The estimate here required shall be made upon a rule designed to effect by its uniform application during the life of the tangible property in service, a charge into operating expenses of the total original cost of such property, less its salvage or scrap value upon retirement. The amount charged to this account shall be con- 08 currently credited to the reserve account No. 351, ''Depreciation Reserve." NOTE. Until otherwise ordered the amount estimated to cover such wear and tear and obsolescence and inadequacy shall be determined by the accounting utility, based on the utility's knowledge and experience during the preceding years of operation. This account does not include ordinary repairs and replacements, the extent of which does not amount to a substantial change of identity. All ordinary repairs and replacements must be charged to the property mainte- nance accounts. 776 Real Estate Rentals Charge to this account all 'rentals paid and expenses in- curred for buildings or space used for the purposes of the busi- ness, unless the premises arc used solely for construction pur- poses, or in connection with a clearing or apportionment ac- count, in which latter events the rentals should be charged accordingly. 770 Taxes Charge to this account tlic amount paid or accrued for taxes of every description applicable to the property of the company devoted to electrical operations including taxes on poles, real estate, buildings, capital stock, franchises, gross receipts, ease ments and Federal (income) tax. 780 Uncollectible Bills When after a reasonably diligent effort to collect any account due for electrical energy sold has proved impracticable of collec- tion, it shall be charged to this account and credited to the ac- count receivable in which theretofore charged. NOTE. Where no reserve for uncollectible bills is kept, cash received on account of items previously charged off should be credited directly to this account. NON-OPERATING REVENUES 782 Rents from Lease of Real Estate and Buildings Credit to this account monthly, as they accrue, all miscel- laneous rent revenues flowing to the corporation as a return upon leased property other than electric plant and equipment. 783 Interest and Dividends from Investments (a) Interest from Bond and? Other Investments Credit to this account monthly, as it accrues, all interest from bond and other investments; that is to say, all interest accruing to the corporation upon all such of its interest-bearing investments as are liabilities of solvent concerns and individuals. (b) Dividends from Stock Investments Credit to this account at their cash values, and as of the date when declared, all dividends declared by solvent concerns upon stocks held by the corporation among its investments. 784 Steam and Heating Department Revenue Credit to this account all revenues derived from heating buildings by means of exhaust or live steam and hot water at special flat rates ; also all revenue derived from the sale of exhaust and live steam for heating and power purposes at metered rates. 785 Miscellaneous Non-Operating Revenues Credit to this account all non-operative revenues accruing to the company and not provided for in any of the foregoing accounts. 70 NON-OPERATING EXPENSES 786 Steam and Heating Department Expenses Charge to this account all items of operating expenses \vhicli can be segregated and originate directly from the production and sale of steam for power and heating purposes, or from the fur- nishing of heat energy by the medium of steam or hoi water. Charge to -this account also the proportion assignable to Steam and Heating Department .of all operating expenses (in- cluding commercial, promotion and general expenses) which are common to the production and sale of electric energy and the production and sale of steam and heat energy and cannot be directly segregated and assigned to the heat and electric depart ments respectively. Such proportion shall be determined pro rata upon the basis of steam units utilized in the respective departments, or upon such other basis as will be most equitable for the distribution of the items involved. The proportions of such expenses so charged shall be likewise credited to the respect- ive operating expense accounts of the electric department involved in such division of expense, provided the entire expense has been carried in those accounts in the tirst instances. 7S7 Other Non-Operating Expenses Charge to this account all matters provided for under the following sub-accounts and not included elsewhere. (a) Kent Expense This sub-account includes all expense arising m connection with the procuring of revenues from property let out to others, including the cost of negotiating contracts, advertising for ten ants, fees paid conveyancers, collector's commissions, cost of enforcing payment of rent, cost of ousting tenants, etc., and all other expense arising in connection with such property. This applies only to leases conveying the property out of the possession of the corporation, and it includes the expense* accruing while the property is idle and awaiting an occupant. This sub-account includes cost of maintenance of the property when such cost is borne by the corporation. Such maintenance includes deprecia- tion as well as repairable wear and tear. It does not include taxes. (b) Interest Expense This sub-account includes all expense arising in connection with procuring interest upon investments, such as expense -of collection, expense of investigating delay in payment, expense of enforcing payment, and the like. It does not include taxes on such investments. 71 (c) Dividend Expense This sub-account includes all expense rising in connection with the collection of dividends on stocks of other corporations; also all expense incurred in the investigation of the affairs of the corporation whose stocks are held, whether for the purpose of detecting mismanagement or for the purpose of inducing the declaration of dividends, a-nd all expense connected with enforcing payment of dividends when declared. It does not include taxes on such investments. (d) Non-Operating Taxes This sub-account includes all taxes accruing upon non- operating property and all assignable to non-operating revenues. (e) rncollectible Non-Operating Kevenues When any non-operating revenues are judged by the corpora- tion to be uncollectible, the amount thereof shall be credited to the account in which theretofore carried, and charged to this sub-account. (f) Miscellaneous Non-Operating Expense This sub-account includes all non-operating expense which is not provided for in the foregoing sub-accounts. DEDUCTIONS FROM INCOME TSS Interest on Funded Debt Charge to this account all interest accruing absolutely on the outstanding funded debt of the corporation. This includes mortgage bonds, income bonds (if interest on such be payable), debentures and mortgages and ground rents. 789 Interest on Unfunded Debt Charge to this account all interest paid or accrued on prom- issory notes or other unfunded debt of the utility. 790 Extinguishment of Discount on Securities Charge to this account at the close of each year the propor- tion of the unextinguished discount on securities applicable to the period. This proportion shall be such an amount as will com- pletely wipe out the discount on the debt during the interval between issue and maturity of the same. The amount so charged shall be concurrently credited to account No. 251. The corporation may, if it so desire, wipe out such discount earlier by charging all or any portion thereof to Year's Profit and Loss Account. 791 Sinking Fund Accruals Charge to this account and credit Sinking Fund Reserves the amount of all accruals required to be made to Sinking Fund in accordance with the provisions of mortgages or other contracts requiring the establishment of sinking funds. 792 Miscellaneous Deductions from Income Charge to this account all income deductions not provided for in any of the foregoing accounts. 793 Extinguishment of Premium on Debt Credit Credit to this account at or after the close of any fiscal pe- riod the proportion of the premium received on outstanding debt at time of issue which is applicable to the period. This propor- tion is to be determined according to a rule, the uniform applica- tion of which during the interval between the issue and the maturity of any debt will completely amortize or wipe out the premium so received. The amount so credited shall be con- currently charged to account No. 353. Such amortization may, at the option of the corporation, be effected by crediting all or any portion of such premium to Profit and Loss account only upon the maturity of the debt. APPROPRIATIONS 795 Dividends Declared Immediately upon the declaration of a dividend, this ac- count should be charged the amount of such dividend and credit made to the account Dividends Payable. 796 Miscellaneous Appropriations (a) Expenses Elsewhere Unprovided For Charge to this account all expenses not chargeable as a part of operating expenses or of non-operating expenses, such as fines levied on the corporation for violation of law, for misfeasance, for non-feasance, etc., fines levied on directors, officers and other employees and assumed by the corporation, donations of funds to churches and other associations, and other like expenses and outgoings. (b) Adjustments of Accounts for Previous Years Charge or credit to this account all adjustments, affecting- previous years' Profit and Loss not applicable to the current fiscal year. YC 35354"