' HF 
 
 DIPT 
 
00CUMEN19 
 OFPT. 
 
 8061 12 -m IVd 
 
GIFT 
 NOV 38 1913 
 
 Uniform Classification 
 of Accounts 
 
 Ut>.iv 
 
 GAS UTILITIES 
 
 l'UKSrKIHFI> \:\ 
 
 The Railroad Commission of Wisconsin 
 November, 1908 
 
 st^:uuJSl> EDITION 
 
 Madison, August, 191 1 
 
Uniform Classification 
 of Accounts 
 
 FOR 
 
 GAS UTILITIES 
 
 PRESCRIBKD BY 
 
 The Railroad Commission of Wisconsin 
 November, 1908 ' 
 
 SECOND EDITION 
 
 J • » 
 
 Madison, August, 191 I 
 
1^- 
 
Uniform Classification of Gas 
 Accounts 
 
 PRESCRIBED BY THE 
 
 RAILROAD COMMISSION OF WISCONSIN 
 
 Madison, April 8, 1909. 
 To-JVisconsin Gas Utilities: 
 
 This circular embraces the Uniform Classification of Accounts 
 for Gas Utilities prescribed and issued by the Railroad Commis- 
 sion under date of November 25, 1908, and the detailed text of 
 instructions to accompany such classification, prepared under 
 tlie following provisions of ch. 499 of the Laws of 1907, known 
 as the Public Utilities Law: 
 
 Uniform accounting" by utilities; other business separate. 
 
 Section 1797m — 8. 1. Everv public utility shall keep and 
 render to the commission in the manner and form prescribed ]\y 
 the commission uniform accounts of all business transacted. 
 
 Forms of book-keeping; prescription. Section^ 1797m — 9. 
 The commission shall prescribe the forms of all books, accounts, 
 ])apers and records required to be kept, and every public utility 
 is recfuired to keep and render its books, accounts, papers and 
 I'ecords accurately and faithfully in the manner and forua pre- 
 scribed by the commission and to comply with all directions of 
 the commission relating to such books, accounts, papers and 
 records. 
 
 Report by utilities; items. Section 1797m— 18. Each pub- 
 lic utility shall fumi-h to the commission in such form and at. 
 such times as the commission shall require, such accounts, re- 
 ports and information as shall show in itemized detail: (1) the 
 depreciation per unit, (2) the salaries and wages separately per 
 
 274653 
 
'4 ■ RAir.ROAD- COMMISSION OP Wisconsin. 
 
 unit, (3) le^al expenses per unit, (4) taxes and rentals separ- 
 ately per unit, (5) tlie quaiitit.7 and A^alue of material used per 
 unit, (6) the receipts from residuals, by-products, services or 
 other sales separately per unit, (7) the total and net cost per 
 unit, (8) the gross and net profit per unit, (9) the dividends 
 and interest per unit, (JO) surplus or reserve per unit, (11) the 
 prices per unit paid by consumers; and in addition such other 
 items, whether -of a nature similar to those hereinbefore enu- 
 merated or otlierwise, as the commission maj^ prescribe in order, 
 to show completely and in detail, the entire operation of the 
 public utility in furnishing the unit of its product or service to 
 the public. 
 
 Owing to the great difference in sizes of the companies it was 
 found necessary to prepare two separate schedules which would 
 recognize these conditions, and by each following the same gen- 
 eral principles would permit comparison of operating results 
 between the smallest and largest companies. Class B schedule 
 is the basis upon which class A schedule has been founded, the 
 latter being an unfolding and refinement of the former. 
 
 Tn general, gas utilities operating in cities of substantially 
 10,000 population or over will keep at least the list of accounts 
 prescribed in class A classificntion, and all gas utilities oper- 
 ating in cities under 10,000 population will keep at least the 
 accounts prescribed in class B classification. Upon this basis 
 of division the opportunity for development will determine the 
 accounts to be kept rather than the development which has ac- 
 tually been made. It is possible after an adequate trial, that 
 some alterations will be found expedient, both from the stand- 
 point of general experience ^and practice or because of local and 
 individual conditions, but no departure from this classification 
 shall be made except with the consent of the Railroad Commis- 
 sion after petition and cause shown. 
 
 Any utility in class B desiring a more detailed classification 
 than that prescribed for such class should open the accounts 
 prescribed for class A, and any utility in class A desiring a 
 more detailed system may go into as much subdivision and re- 
 finement of each of the submitted accounts as its interest re- 
 quires, but must not re-arrange or combine any two or more of 
 the accounts in such a manner as to interfere with the integrity 
 of the general scheme and thus destroy the possibility for com- 
 parisons. A copy of all additional accounts and the desired 
 subdivisions of the prescribed accounts must be filed with the 
 
tJNiFORM Accounts — Gas Utilities. 5 
 
 Railroad Commission before such accounts are opened. All rec- 
 ords and accounts, including those which are an enlargement, 
 subdivision or refinement of the prescribed accounts, are to be 
 open at all times to the examination of this Commission. 
 
 RAILROAD COMMISSION OP WISCONSIN. 
 
 By B. H. Meyer, 
 
 IIalford Erickson, 
 John H. Roemkr. 
 
 SECOND EDITION. 
 
 Madison, August 1, 1911. 
 To Wisconsin Gas Utilities: 
 
 This pamphlet is a reprint of the text of instruction relating 
 to the uniform classification of accounts for gas utilities as pre- 
 scribed by the Railroad Commission and issued April 8, 1909. 
 The only change to be noted is the inclusion of a class C group 
 designed to meet the needs of small utilities operated by gasoline 
 juid acetylene processes. No changes have been made in the 
 text of the classification itself. 
 
 RAILROAD COMMISSION OP WISCONSIN, 
 
 By J. M. W^iNTERBOTiiAM, Sccy. 
 
Digitized by the Internet Archive 
 
 in 2007 with funding from 
 
 IVIicrosoft Corporation 
 
 http://www.archive.org/details/classificuniformOOrailrich 
 
INCOME ACCOUNTS. 
 
KaILKOAD (k)MMLSSION OF WISCONSIN. 
 
 ixcomp: account form for report. 
 
 Class A, Cfass B and Class C. 
 Operating Revenues. 
 
 Commercial Earnings (Details) 
 
 Industrial Earning-s (Details) 
 
 Power Earnings (Details) 
 
 Municipal Contract lighting Earnings (Details) 
 
 Sales of Gas *o Other Public Utilities (Details) 
 
 Total Earnings from Cas 
 
 Earnings from Residuals (Net) (Details) 
 
 Miscellaneous Earnings from Operation (Details) 
 
 Total Operating Revenues 
 
 Operating Expenses. 
 
 Production (Details) 
 
 Distribution (Details) 
 
 Municipal Contract Lighting (Details) 
 
 Commercial (Details) 
 
 General (Details) 
 
 Undistributed (Details) 
 
 Total of Above Items 
 
 Depreciation (Details) 
 
 Contingencies (Extraordinary) (Details) 
 
 Taxes (Details) 
 
 Total Operating Expenses 
 
 Net Operating Revenue or Deficit 
 Non-operating Revenues 
 
 Gross Income or Deficit 
 
 Deductions From Gross Income. 
 
 Interest on Funded Debt (Details) 
 
 Interest on Real Estate Mortgages (Details) 
 
 Interest on Floating Debt (Details) 
 
 Contractual Sinking Fund Requirements (Details) 
 
 Amortization Reserve Requirements (Details) 
 
 Miscellaneous Deductions (Details) 
 
 Total 
 
 Net Income or Deficit 
 
 Disposition of Net Income. 
 
 Preferred Stock Dividends (Details) 
 
 Common Stock Dividends (Details) 
 
 Appropriations to Municipal Funds (Municipal 
 
 Plants Only) (Details) 
 
 Other Pavments from Net Income (Details) 
 
 Total . 
 
 Surplus or Deficit for Year. 
 Surplus or Deficit at Beginning of Year 
 Adjustments During Year (Profit and Loss Account) 
 
 Surplus or Deficit at Close of Year (as per Balance Sheet) 
 
DETAILED ACCOUNTS WITH TEXT 
 
 OPERATING REVENUES. 
 
 Coiiiniercial Earnings. 
 
 Credit this account with all earnings from the sale of gas to com- 
 mercial consumers for both lighting and fuel purposes when sold 
 separately or through the same meter. Commercial consumers em- 
 brace residences, offices, retail mercantile establishments, etc., where 
 the gas purchased is not used primarily for power or industrial pur- 
 poses. Where, however, some manufacturing or industrial processes 
 are performed in any residence or store, but such process being 
 merely incidental to the broader use of the premises as a commercial 
 consumer and the gas consumed not being separately metered, the 
 total consumption at such premises shall be credited to this account. 
 Where gas is sold at a different rate per M cubic feet for lighting 
 purposes than for fuel purposes, the earnings from each such divi- 
 sion shall be credi^ted to subdivisions of this account and reported 
 separately to the Railroad Commission as follows: 
 
 a. Earnings from Sales for Commercial Lighting. 
 
 1). Earnings from Sales for Commercial Fuel. 
 
 Gas sold to manufacturing establishments for lighting, fuel and 
 industrial purposes will not be credited to this account. 
 
 Where it is the custom of the utility to charge a minimum amount 
 in cases where the consumption during the month is less than a 
 prescribed amount, the total amount of such minimum charge shall 
 be credited to this account or to its appropriate sub-account. Where 
 it is the custom of the utility to grant a discount from the gross 
 bill or to add a penalty to the bill where payment is not made on or 
 before a prescribed date, such discounts or penalties shall be charged 
 or credited to this account. Utilities desiring to do so may open 
 sub-accounts to show the Minimum Bill and the Discount or Penalty 
 items. 
 
10 Kailkoai) Commission of Wisconsin. 
 
 Industrial Earnings. 
 
 Credit this account with all earnings from the sale of gas for 
 lighting, fuel and industrial purposes sold to manufacturing and 
 Industrial establishments. Do not credit this account with sales of 
 gas for power purposes. Where gas is sold at a different rate per 
 thousand cubic feet for any particular kind of industrial use, as 
 light, fuel, etc., the earnings from such separate sources shall be 
 credited to appropriate subdivisions of this account and reported 
 separately to the Railroad Commission. 
 
 Where it is the custom the utility* to charge a minimum amount 
 in cases where the consumption during the month is less than a pre- 
 scribed amount, the total amount of Fuch minimum charge shall be 
 credited to this account or to its appropriate sub-account. Where 
 it is the custom of tne utility to grant a discount from the gross 
 bill or to add a penalty to the bill where payment is not made on 
 or before a prescribed date, such discounts or penalties shall be 
 charged or credited to this account. Utilities desiring to do so may 
 open sub-accounts to show the Minimum Bill and the Discount or 
 Penalty items. 
 
 Power Ea nings. 
 
 Credit this account with the earnings from all sales of gas for 
 power purposes. 
 
 Where it is the custom of the utility to charge a minimum amount 
 in cases where the consumption during the month is less than a 
 prescribed amount, the total amount of such minimum charge shall 
 be credited to this account or to its appropriate sub-account. Where 
 it is the custom of the utility to grant a discount from the gross 
 bill or to add a penalty to the bill where payment is not made on 
 or before a prescribed date, such accounts or penalties shall be 
 charged or credited to this account. Utilities desiring to do so may 
 open sub-accounts to show the Minimum Bill and the Discount or 
 Penalty items. 
 
Uniform Accounts — Gas Utilities. 11 
 
 Municipal Contract Lighting Earnings. 
 
 Credit this account with the earnings from the sale of gas to the 
 municipality for public lighting service, embracing the lighting of 
 streets, alleys, bridges, viaducts, parks, commons, etc., but not the 
 lighting of public buildings unless such are particularly included in 
 the contract. Where municipal buildings are not so included in 
 the contract for public lighting, they are to be regarded as commer- 
 cial consumers. 
 
 Earnings From the Sale of Gas to Other Public Utilities. 
 
 Credit to this account all earnings derived from supplying gas to 
 other companies engaged in the production, distribution or sale of 
 gas. Sub-accounts are to be opened for each company to which gas 
 is furnished, the account showing the name of the purchasing gas 
 company, the amount of gas purchased, and the total earnings from 
 such sales, which details will be called for in the annual report to 
 the Railroad Commission. 
 
 NOTK : — This account is incliult'd in the account Miscellaneous Earnings from 
 Operation in class C. 
 
 Earnings from Residuals. 
 
 Credit to this account all gross earnings derived from the sale of 
 residuals and by-products. Separate accounts are to be opened for 
 
12 Railroad Commission of Wisconsin. 
 
 each class of residuals or by-products, showing the earnings from 
 the sale of each as follows: 
 
 a. Earnings from the sale of coke. 
 
 &. Earnings from the sale of coal gas tar. 
 
 c. Earnings from the sale of water gas tar. 
 
 d. Earnings from the sale of ammonia. 
 
 e. Earnings from the sale of other residuals or ty-products. 
 
 The amount of earnings from the sale of any residual or by- 
 product is to be determined by the price received at the point of 
 delivery to the purchaser. All expenses incurred in connection with 
 the preparation of residuals or by-products for commercial use, the 
 expenses of their handling, sale and delivery are to be charged to 
 appropriate and corresponding Residual Expense Accounts opened 
 for that purpose. The net earnings from the sale of residuals will 
 be carried to the Income Account. 
 
 Miscellaiieoiis Earnings from Operation. 
 
 Credit to this account all earnings received from operating trans- 
 actions not properly includible in the preceding accounts. 
 
TTniform Accounts— .Gas TTtii.ities. V] 
 
 NON-OPERATING REVENUES. 
 
 Profit on Merchandise Sales. 
 
 Credit to this account the receipts derived from the sale of gas 
 appliances or gas merchandise as lamps, stoves, engines, fixtures and 
 all other appliances used in the consumption or utilization of gas. 
 Profit, as used in this account, is defined as being the excess of the 
 sales price over the cash cost, including the invoice cost, cost ot 
 handling, storage, etc. Charge this account with all expenses for 
 labor and material in connection with the sale of such appliances or 
 merchandise. The net amount only, or the profit on merchandise 
 sales is to be carried to the Income Account. The credits and 
 charges to this account shall be made in such a manner as to admit 
 of a detailed analysis when called for by the Railroad Commission. 
 
 Note: — Receipts from the sale of snijer.sedod apparatus, jnnk or salvage will 
 not be credited to this account, but lo tlie Depreciation Reserve. 
 
 NOTB : -This account is iiicIiMli'd in (he :i(<'<>iiii( ^fis'<^rlIlnll■'nls> Xt.n-ftprrtitiiiij 
 li'erenues in class C. 
 
 Profit on Piping and Connections. 
 
 Credit this account with all earnings derived from piping and 
 connection work performed by the utility. This includes earnings 
 from services performed on the consumer's premises, such as piping 
 consumer's premises, connecting and disconnecting stoves, engines 
 and other appliances, the re-location of piping or apparatus and 
 other gas-fitting work. If prospective consumers are charged for 
 services performed by the utility in connecting the house piping with 
 the service connection or for laying the service piping, such earn- 
 ings shall be credited to this account. Where the cost of laying the 
 service is charged to the property owner, such work shall not be in- 
 cluded in tangible capital. 
 
 Charge to this account all expenses for labor and materials in 
 connection with such operation, the net amount only, or the profit 
 
14 Railroad Commission of Wisconsin. 
 
 from such piping and connection work, being carried to the Income 
 Account. The credits and charges to this account will be made in 
 such a manner as to admit of a detailed analysis when called for by 
 the Railroad Commission. 
 
 NOTE : — This account is included in the account Miscellaneous Non-Operatinrj 
 Revenues in chiss C. 
 
 Rents From Land, Buildings and Apparatus. 
 
 Credit to this account, as it accrues, all revenue from the rental 
 of land, buildings, apparatus and appliances. Where the contract 
 for the rental of any apparatus or appliances covers also the cost of 
 connecting such apparatus and its maintenance, the entire revenue 
 from such contract shall be credited to this account. 
 
 To this account sh~all be charged all expenses incurred in con- 
 nection with the collection of rents, commissions and fees therefor; 
 the cost of procuring tenants for buildings, drawing contracts and 
 leases, advertising for tenants of such buildings; expenses of ouster 
 proceedings, and taxes, unless the taxes are to be paid by the tenant. 
 Any expenses accruing while land and buildings are idle, also re- 
 pairs upon such property, will be charged to this account. Only the 
 net revenue or profit from the above transactions will be carried to 
 tjie Income Account in the annual report. 
 
 Credits and charges to this account are to be made in such a man- 
 ner as to admit of a detailed analysis being made when called for by 
 the Railroad Commission. 
 
 NOTE : — This account is included in the account Miscellaneous Non-Operaliufj 
 Revenues iu class C. 
 
Uniform Accounts— Gas Utilities. 15 
 
 Interest on Deposits. 
 
 Credit to this account all interest as it accrues on deposits of tho 
 gas utility funds with banks, trust companies or individuals. In- 
 terest on security investments will not be credited to this account 
 but to the account Interest and Dividends from Investments. Interest 
 on moneys belonging to any of the reserves of the utility will bo 
 credited to such reserves. 
 
 \i)TK : — This account is indndt'd in Hie accnimt ]f ina Ihim or.". \ nii (i/iri (iliiif/ 
 It ere II IK'S in rlnss ('. 
 
 Interest and l)ivi(lcn<ls Fi-oni Investments. 
 
 Credit to this account all interest as it accrues upon interest- 
 bearing securities which are liabilities, either actual or contingent, 
 of solvent companies, cities or individuals, held as investments by 
 the gas utility. 
 
 Credit to this account the cash value, as on the date when they 
 become collectible, of dividends upon the stocks, preferred and 
 common, of corporations held as investments by the gas utility. 
 
 A description of the securities whose yield is credited to this ac- 
 count will be called for in the annual report to the Railroad Com- 
 mission. 
 
 NOTR :— This iicctnint is iiicliidcd lii llic Mccuiiiit Misa llmirnuH Xtiii-OpridCii!; 
 Revenues In class C. 
 
 Appropriations From Municipal Fund ^ (for Municipal Plants Only). 
 
 Credit to this account all appropriations made by the municipality 
 
 to the funds of the accounting utility for operating purposes. This 
 
 account applies only to municipally owned gas utilities. 
 
 Note : — This account is included In the account Miscellaneous Non-Operating 
 Revenues In class C. 
 
16 Kailroad Commission of Wisconsin. 
 
 Miscellaneous Non-Operating Revenues. 
 
 Credit to this account all revenues from non-operating sources 
 not includible in any of the preceding accounts. 
 
 Utilities are at liberty to open sub-accounts for the purpose of 
 showing the revenues from any particular sources. 
 
 OPERATING EXPENSE ACCOUNTS. 
 
 I. Production. 
 
 II. Distribution. 
 
 III. Municipal Contract Lighting. 
 IV. Commercial. 
 V. General. 
 
 VI. UNDISTKinUTEI), 
 
 Note :— In case uny gas utility finds it impossible or impracticable to keep 
 Its accounts with the detail herein prescribe'd, it should petition the Railroad 
 Commission for authority to consolidate any two or more accounts, accompany- 
 ing its petition with such facts which in its judgment make the keeping of the 
 de'failed accounts impracticable. 
 
 Operating expenses are intended to include all items of expense 
 necessarily incurred in being prepared to serve or in serving the 
 public as a gas utility. This includes the exi^ense of maintaining 
 intact the organization of, the utility, the manufacture, distribution 
 and sale of gas and all processes necessarily incident thereto, to- 
 gether with the collection of the revenues from such operations. 
 In order that the Operating Expenses shall clearly reflect only the 
 cost of rendering such public service, all expenses incident to the 
 operation of any other utility service performed or of any trans- 
 actions of a commercial nature shall be excluded therefrom. 
 
Uniform Accounts— Gas Utilities. 17 
 
 operating Expenses in the broadest significance of the term are 
 divisible into two classes, viz., Operation and Maintenance. 
 
 Operation should be understood to mean the "use" of the property 
 and includes labor, materials and supplies, and expenses, but ex- 
 cludes all Maintenance items. 
 
 Maintenance should be understood to mean "upkeep," and should 
 cover all expenditures for current or ordinary repairs, renewals or 
 replacements of property resulting through wear and tear, or through 
 those casualities which are incidental to the nature of the operation 
 and which expenditures are necessary in order to keep up the pro- 
 ductive capacity of the plant to its original or equivalent state of 
 efficiency. When, however, a complete replacement of any building 
 or structure, facility or unit of equipment is made necessary regard- 
 less of such current expenditures, the uncurrent or extraordinary 
 repairs, renewals or replacements made necessary will be charged 
 to the Depreciation Reserve accumulated for that purpose. 
 
 The items includible in the above subdivisions except where some 
 other meaning is clearly apparent from the language used in ex- 
 plaining the account shall be understood to have the following 
 meaning: 
 
 The Cost of Labor shall be understood to cover not only wages 
 paid for manual labor, but salaries and fees paid to persons engaged 
 in clerical, engineering or supervisory occupations. * 
 
 Materials and Supplies shall be understood to cover the substances 
 or matter consumed in furnishing the gas service as required or 
 authorized by law and embraces not only finished and unfinished 
 products, but all expenses incurred in connection with their prepara- 
 tion for use and specifically chargeable against such products, and 
 also includes a portion of the stores expenses, if such materials and 
 supplies pass through the stores department. 
 
 Hand Tools because of their liability to loss and theft and their 
 rapid consumption in use are to be considered as operating supplies 
 in the year in which they were purchased and charged to the ac- 
 count for the benefit of which they were purchased. 
 
 Expenses should be understood to mean all expenditures made or 
 incurred which are chargeable to the accounts referred to and which 
 are not Lahor or Materials and Supplies. 
 
18 Railroad Commission of Wisconsin. 
 
 I. PRODUCTION. 
 A. Coal Gas. 
 
 Superintendence. 
 
 Charge to this account the total cost of superintendence of the 
 coal gas production plant. This account includes the salaries of the 
 superintendent of works, chemists at works, draftsmen, results man, 
 works foreman, and all clerical help upon all records and accounts 
 pertaining to the production department, whether at the general 
 office or at the works. 
 
 Note : — If water gas is also produced at the plant, or if a portion of the gas 
 charged to production is purchased, the expense of superintendence will be appor- 
 tioned over the respective production departments. 
 
 Note : — This account is included in the account Coal Gas Opcraling Labor 
 in class B. 
 
 Retort House Labor. 
 
 Charge to this account operating labor of all description from the 
 coal in storage to the coke leaving the retort house. This account 
 will include such items as the labor cost of weighing coal, firing 
 benches, operating drawing and charging machines, patching and 
 scurfing retorts, cleaning pipes and lids, weighing and handling 
 coke, etc., including the wages of foremen, firemen, furnace men, 
 retort tenders, patchers, pipe men, lid cleaners, coke wetters, guy- 
 men, riggers, shovelers and wheelers of fuel. The cost of bringing 
 coal from storage to charging floor if performed by other than re- 
 tort house employes will be charged to the cost of coal. Th.e 
 cost of handling coke from outside the retort house to coke pile 
 or coke yard will be charged to the account Coke Stock Expense. 
 Exclude maintenance labor. 
 
 Note : — This account is included in the account Coal Gas Operating Labor in 
 class B. 
 
Uniform Accounts— Gas Utilities. 19 
 
 Purifying Labor. 
 
 Charge to this account all operating labor in the purification of 
 coal gas. This includes the wages of coal gas purifiers, purifier 
 house foreman, and labor employed in changing purifier boxes, re- 
 viving oxide, removing spent oxide, operating conveyors, and gen- 
 eral labor employed in the purifier house or in the process of purify- 
 ing coal gas. Exclude maintenance labor. 
 
 Note : — It water jras is mado an-I purified by tho. same employes, or a portion 
 of the gas charged to production is purchased and is purified by the same em- 
 ployes, the total cost of purifying labor at the works will he apportioned over 
 tlie respective production departments. 
 
 NoTR : — This account Is included in the account Coal Gas Operating Labor in 
 class B. 
 
 NOTE : — Labor mailing new oxide will be charge'd to Piirifjjing Material Stock 
 Account. 
 
 Miscellaneous Labor. 
 
 Charge to this account all miscellaneous operating labor in and 
 about the coal gas works not specifically chargeable to any other 
 labor account, such as watchmen, yardmen, laborers engaged in re- 
 • moving snow and refuse, etc. Exclude maintenance labor. 
 
 Note : — Where water gas is also i)roduced or a portion of the gas charged 
 to production is purchased, the total cost of miscellaneous labor at the works 
 will be npportionc'd ov^r the respective production departments. 
 
 Note : — This account is included in the account C(tal (,'as Oitrrating Labor in 
 class B. 
 
20 Railroad Commission of Wisconsin. 
 
 'J^oal Carbonized. 
 
 Charge to this account as used from Coal Stock Account all coal 
 carbonized at the rate of cost f. o. b. point of delivery at plant for 
 storage. This includes the invoice cost of the fuel, freight, switch- 
 ing, demurrage, cost of unloading and cartage to the point of de- 
 livery at the plant for storage. Credit the appropriate stock account 
 with the material as used. 
 
 Bench Fuel. 
 
 Charge to this account as used from the Stock Accounts, all bench 
 fuel, including the cost per ton of expenses as shown by the Stock 
 i^Jxpense Accounts. If coke is used, charge at the average net re- 
 ceipts per ton of coke sold for the current year and credit Coke 
 Stock Account. If coke is sold under contract, charge the coke used 
 at the contract price. 
 
 Enricher. 
 
 If canal coal is used, charge at the cost of such coal in storage, 
 including the invoice cost, cost of unloading, handling, etc. If oil 
 ir? used, charge at the cost delivered in storage tanks, including the 
 
Uniform x\ccounts— Gas Utilities. 21 
 
 invoice cost, cost of pumping and piping, with proper proportion for 
 any loss by evaporation or leakage, and credit OH Stock Account. 
 
 If water gas is used charge for the same at the holder cost per 
 tnousand cubic feet. 
 
 Steam. 
 
 The total expense of generating steam is to be determined through 
 a group of accounts referred to as the Steam Oeneration Apportion- 
 ment Account. Where a utility is furnishing but one public service 
 from its boiler plant, the details of the steam expense will appear in 
 the Steam Generation Apportionment Account, and the total expense 
 as shown therein will be carried to this account in the Production 
 group of accounts and so ^hown in the annual report to the Railroad 
 Commission. Where, however, two or more utilities or services are 
 making a demand upon the same boiler equipment, the total steam 
 expense will be apportioned over the departments so using the 
 steam equipment, and the apportioned share of the steam expen-e 
 incurred for the benefit of coal gas production will be carried to 
 this account. If steam is used in the coal gas plant for other pur- 
 poses than the production of gas, the expense for steam will be fur- 
 ther apportioned, charging the appropriate expense accounts. 
 
22 Kailroad CoMMist?iON OF Wisconsin. 
 
 Ketort House Supplies and Expenses. 
 
 Charge to this account the cost of all operating supplies and ex- 
 penses incurred in the operation of the retort house other than 
 operating labor and repairs. This includes such items of expenses 
 as small hand tools, lubricants and waste, brooms, hose, etc. Ex- 
 clude maintenance supplies and expenses. 
 
 NOTE : — This account is included In the account M'.svcUancous Coal (Jas Sup- 
 plies and Expenses in class B. 
 
 Coal iinH Purification Supplies and Expenses. 
 
 Charge to this account the cost of purification material and ex- 
 penses incurred in purifying coal gas. The cost of such material 
 will include the invoice cost of oxide, lime, shavings, etc. 
 
 Where large quantities of purifying material are made at one 
 time, the cost of such material may be charged to the Purifying Ma- 
 terial S'tock Account, crediting that account with the material as 
 used, and the cost divided over the number of months during which 
 it is expected the material will be used. Exclude maintenance sup- 
 plies. 
 
 NoTio : — This accouut is included in (lie account M ixcclhiiicrnis Caal das Sup- 
 plies and Expenses in class 15. 
 
Uniform Accounts— Gas Utilities. 2.S 
 
 Miscellaneous Coal Gas Supplies and Expenses. 
 
 Charge to this account the cost of all operating supplies and ex- 
 penses incurred at the coal gas works not directly chargeable to 
 any of the preceding production accounts. This includes such items 
 as gas and electricity used at the works for general lighting, water 
 for general purposes, laboratory apparatus and supplies, ice, brooms, 
 lubricants, etc., and works stationery, telephones, etc., if it is , de- 
 sired to distribute such items. Exclude maintenance supplies and 
 expenses. " 
 
 Note : — This account Is Inchulod in the account Miscellaneous Coal Gas Sup- 
 plcs and Expenses in class B. 
 
 Maintenance of Henches. 
 
 Charge this account with the expense of all labor and material 
 used in repairing and renewing benches, including retorts and set- 
 tings, together with all piping and mains which are a part of the 
 retorts. 
 
 Note: — This account is included in tli<> account Maintenance of Coal Oas Ap- 
 panitufi in rlnss I'., 
 
 Maintenance of Coal Gas Apparatus. 
 
 Charge to this account all expenses for labor and material in- 
 curred in repairing coal gas machinery and apparatus, embracing 
 
24 Railroad Commission of Wisconsin. 
 
 such items as purifying apparatus, exhausters, condensers, piping at 
 works, electric and compressed air equipment, pumps, gas holders 
 at works, etc. 
 
 NoTK : — If water gas is also produced, or if a part of the gas charged to 
 production is purchase^d, the cost of repairing equipment or apparatus which Is 
 used for the joint benefit of the different kinds of gas will be apportioned to the 
 maintenance accounts of the respective' production departments. 
 
 Note : — This account Is included in the- account Maintenance of Coal Gas 
 Apparatus in class B. 
 
 Maintenance of Coal Gas Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing buildings and structures used exclusively for the 
 manufacture of coal gas, as condensing and purifying buildings, re- 
 tort houses, out-buildings, tool houses, etc. 
 
 Charge this account also with a proper proportion of the repairs 
 to all buildings which are used for the joint benefit of the coal ga'3 
 production department and any other department, as for example, 
 buildings, fixtures and grounds also used in the production of water 
 gas, production processes in connection with purchased gas or the 
 generation of steam. The repairs to jointly used buildings, fixtures 
 and grounds will be apportioned, charging to the appropriate main- 
 tenance accounts the proportion properly chargeable thereto. 
 
HNiKojiM Accounts— Gas Utilities. 
 
 B. Water Gas. 
 
 Superintendence. 
 
 Charge this account with the total cost of superintendence of the 
 water gas plant. The account will be charged with the salaries of 
 the superintendent of works, chemists, works draftsmen, results 
 man, works foreman, and all clerical help upon records and accounts 
 pertaining to the. water gas production dfM^n,rtment, whether at the 
 general office or works. 
 
 .\<t'i'i: : — If ('(ill j!:as is also produced at Iho works or a portion of the gas 
 char^i'd to t!»e pr()(-nction doj)!ir(in<'nt is purehased gas, th(^ total cost of sujjpr- 
 intrndencf will ln^ sipportioncd ovor the* respective; production departments. 
 
 NoTK:— This account is includfd in the account Wafer Gas Operating Labor 
 in class B. 
 
 Generator House Labor. 
 
 Charge this account with all operating labor from the coke or coal 
 in storage to the outlet of the seal box. This includes labor em- 
 ployed in measuring and pumping oil to generators, wages of gas 
 makers and assistants; operating, charging, clinkering and cleaning 
 generators; cleaning out seals and wash boxes; and the necessary- 
 attention to apparatus, tanks, motors, pumps, blowers and engines 
 while making water gas. Exclude maintenance labor. 
 
 Note : — This account is included in the account Water Oas Operating Labor 
 in class B. 
 
26 Kailrdad Commission of Wisconsin. 
 
 I'urit'ying Labor. 
 
 Charge to this account all operating labor in the purification of 
 water gas. This includes the wages of water gas purifiers, house 
 foreman, labor employed in changing purifying boxes, reviving oxide, 
 removing spent oxide, operating conveyors, and general labor em- 
 ployed in the water gas purifier house or in the process of purifying 
 water gas. Exclude maintenance labor. 
 
 NOTE: — If the siuiio omploycs also have charge of purifying coal gas produced 
 at the worivs or the purification of purchased gas, the total fxpense for i)urifying 
 labor will he apportion(>d over the corresponding accounts of the respective pro- 
 duction departments. 
 
 NOTR : — Labor making ne'w oxide will be charged to the Puriff/iiif/ Material 
 Stork Account. 
 
 Note :-- Tliis accoimt is included in the account Water Gas OperatUu) Lahor 
 in class P>. 
 
 Miscellaneous Labor. 
 
 Charge to this account all miscellaneous operating labor on and 
 about the water gas work not specifically chargeable to any other 
 labor account, such as watchmen, yard men, laborers engaged in re- 
 moving snow and refuse, etc. Exclude maintenance labor. 
 
 Note : — Where coal gas is also produced or a portion of the gas charged to 
 production is purchased, the total cost of miscellaneous labor at the works will 
 hi' apportioned over the respective Proiluciion accounts. 
 
 Note :— This account is included in the account Water Gas Operating Labor 
 in class B. 
 
Uniform Accounts— -Gas Utilities. 27 
 
 steam for Generating Water Gas. 
 
 The total expense of generating steam is to be determined through 
 a separate group of accounts known as the Steam Apportionment 
 Account. Where a plant is operating but one utility service from 
 its boiler plant, as for example a water gas production department, 
 and all the steam generated is used in the production of water gas, 
 the details of the steam expense will appear in the Steam Apportion- 
 ment Account and the total of that group will be carried to this ac- 
 count. Where, however, two or more services are making a demand 
 upon the same boiler equipment, the total cost of steam, as shown 
 by the Steam Apportionment Account, will be apportioned over the 
 corresponding accounts of the respective production departments. 
 If steam is used in the water gas plant for other purposes than the 
 production of water gas, the total expense for steam should be ap- 
 portioned further, charging the appropriate accounts for the benefit 
 of which the expense was incurred. 
 
 (Jenerator Fuel. 
 
 Charge this account with the cost of all generator fuel. If coke 
 is used, charge at the average net receipts per ton of coke sold dur- 
 ing the current year. If coke is sold under contract, charge at the 
 contract price. If coal is used charge at the actual cost per ton, 
 f. o. b. point of delivery at the plant for storage. This includes the 
 invoice cost, freight, unloading, cartage from point of delivery, to 
 storage, etc. 
 
28 Kailroad Commissi(3n op Wisconsin. 
 
 Enricher. 
 
 Charge this account with the storage cost of oil, naphtha or other 
 enricher used, including in such cost tlie invoice cost, freight, de- 
 murrage, pumping, labor employed in handling up to storage, cart- 
 age, and the loss by leakage and evaporation, as shown by the Oil 
 titock Account. 
 
 Water Gas Generator House Supplies and Expenses. 
 
 Charge this account with all operating supplies and expenses, ex- 
 cept labor and repairs, incurred in the operation of the generator 
 house and not chargeable to any of the preceding accounts. This 
 embraces such items of expense as hand tools, lubricants for engines 
 and blowers, waste, brooms, etc. Exclude maintenance supplies and 
 expenses. 
 
 Note : — This account is included in the account Miscellaneous Water Gas Sup- 
 plies and Expenses in class B. 
 
 Water Gas Purification Supplies and ]ExpenSes. 
 
 Charge to this account the cost of purification material and ex- 
 penses incurred in purifying water gas. The cost of such material 
 will include the invoice cost of oxide, lime and shavings, all labor 
 and cartage expense incurred, and the cost of mixing purifying ma- 
 terials. Where large quantities of purifying materials are made at 
 
Uniform Accounts— Gas Utilities. 29 
 
 one time, the cost of such material may be charged to Purifying Ma- 
 terial Stock Account, crediting that account with the material as 
 used, and the cost divided over the number of months during which 
 it is expected the material will be used. Exclude maintenance sup- 
 plies. Exclude purifying labor. 
 
 NOTK : — If conl j;as is al'o produced or a portion of thv ^as is purcliasod 
 product, all gases being purified after their mixture, the total cost of purification 
 supplies and expenses will be apportioned over the corresponding accounts of the 
 respective production departments. 
 
 ]S[OTB : — This account is included in the account Miscellaneous Water Gas Sup- 
 plies and Expenses in class B, 
 
 Steam. 
 
 (See Steam for Generating Water Gas account.) The charge to 
 this account will be for the amount of steam required for heating 
 holders, buildings, etc. 
 
 NoTK : — This account is included in the account Miscellaneous Water Gas Sup- 
 plies and Expenses in class B, 
 
 MisceHaneous Water Gas Supplies and Expenseis. 
 
 Charge to this account the cost of all operating supplies and ex- 
 penses incurred at the water gas works not directly chargeable to 
 any of the preceding Production accounts. This includes such items 
 
30 Railroad Commission op Wisconsin. 
 
 as gas and electricity used at the works for general lighting, water 
 for general purposes, laboratory apparatus and supplies, ice, brooms, 
 lubricants, etc., and works stationery, telephones, etc., if it is desired 
 to distribute such items. Exclude maintenance supplies and ex- 
 penses. 
 
 NoTii :— This account is inehidecl in the account Miscellaneous Water Gas Sup- 
 plies and Expenses in cliisg J5, 
 
 Maintenance of Water Gas Apparatus. 
 
 Charge this account with all expenses for labor and materials in 
 making repairs to water gas apparatus. This includes the relining 
 of generators, refilling carbureters and super-heaters, repairs to 
 clinkering doors, oil sprays, valves, purifying apparatus, exhausters, 
 condensers, conveying apparatus, piping at works, electric and com- 
 pressed air equipment, pumps, gas holders at works, etc., used ex- 
 clusively in the production of water gas. 
 
 NOTK :— If coal gas is also producf^d, or a portion of the gas chargod to pro- 
 duction is purchased product, repairs to that equipment which is used for the 
 joint benefit of the different production departments Avill be apportioned ove'r 
 the corresponding accounts of the respective production departmetits. 
 
 Maintenance of Water Gas Buildings, Fixtures and Grounds. 
 
 Charge this account with all expenses incurred for labor and ma- 
 terial in repairing buildings and structures used exclusively for the 
 
Uniform Accounts— Gas Utilities. 31 
 
 manufacture of water gas except the steam structures, the repairs 
 to which are included in the account Maintenance of Boiler Plant 
 Buildings, Fixtures and Grounds. 
 
 NoTK : — If coal gas is also produced and if a portion of the product cliargod 
 to production is purchased gas, repairs to buildings, fixtures and grounds used 
 lor the joint bi'nefit of these respective departments will l)e apportion(^d over 
 the corresponding maintenance accounts in the respective production dejjart- 
 nients. 
 
 C. Purchased Gas. 
 
 Superintendence. 
 
 Charge to this account the total cost of superintendence of the 
 purchased gas production department. This account includes sal- 
 aries of superintendent of works, chemists, works draftsmen, results 
 man, works foreman and all clerical help upon records or accounts 
 pertaining to the purchased gas production department, whether at 
 the general office or at the works. 
 
 NOTE: — If coal gas and water gas are produced at the plant, the^ expense of 
 superintendence of production will be apportioned over the respective produc- 
 tion de'partnients. 
 
 Note: — This account is Included In tlio account Piirrhnsr// fla<i fffyrifitinf/ 
 jAibor in class B. 
 
32 Railroad Commission op Wisconsin. 
 
 Collecting and Pumping Purchased C«as Labor. 
 
 Charge this account with the labor cost of collecting and pumping 
 purchased gas where the gas is purchased at the plant of the pro- 
 ducing company and pumped to the works of the purchasing com- 
 pany. 
 
 NOTK : — This account is inclucled in the account Purchased aos Opcraiinn 
 Labor in class B. 
 
 Purifying Labor. 
 
 Charge this account with the operating labor cost of purifying 
 purchased gas. This includes the wages of gas purifiers, purifying 
 house foremen, and labor employed changing purifier boxes, reviving 
 oxide, removing spent oxide, operating conveyors and general labor 
 employed in the purifier house or in the process of purifying pur- 
 chased gas. Exclude maintenance labor. 
 
 Note : — If coal gas or water gas or both are also produced at tho' works and 
 the purification of such gas is performed after their mixture, the total cost of 
 purifying labor at the works will he apportioned over the corresponding ac- 
 counts of the respective production dci)artmonts. 
 
 Note : — Labor making ne'w oxide will be charged to Purifying Material Stock 
 A ccount. 
 
 NOTE : — This account is included in Purchased Gas Operatin<j Laltor in 
 class B, 
 
Uniform Accounts— Gas Utilities. 33 
 
 Miscellaneous Labor. 
 
 .Charge to this account all miscellaneous operating labor in and 
 about the purchased gas production works not specifically chargeable 
 to any other labor account, embracing the wages of watchmen, yard- 
 men, labor at storage holders, laborers employed in removing snow 
 and refuse, etc. Exclude maintenance labor. 
 
 NOTE : — Where water gas or coal gas or both are also produced at the works, 
 the total cost of miscellane'ous labor at the works will be apportioned ovtfr the 
 corresponding accounts in the respective production departments. 
 
 Note : — This account is included in the account Purchased Oas Opcraiinfj 
 LaJ)or in class B. 
 
 Criido Gas Piircliased. 
 
 Charge to this account the purchase price of all crude gas pur- 
 chased from other producing companies for the purpose of distribu- 
 tion and resale. When gas is purchased from more than one com- 
 pany, separate accounts should be opened with each such company 
 showing the name of the company, the amount in cubic feet of gas 
 purchased, the rate paid per thousand cubic feet and the total 
 amount paid therefor, which details will be called for in the annual 
 report to the Railroad Commission. 
 
 Power for Pumping. 
 
 Charge to this account the cost of all power, whether steam, elec- 
 tricity or other power, used for pumping purchased gas from the 
 plant or plants where purchased to the works of the purchasing util- 
 ity. 
 
 3 
 
34 Railkoad Commission of Wisconsin. 
 
 Enricher. 
 
 Charge to this account the cost of enrichers used to enrich pur- 
 chased gas. If the purchased gas is crude coal gas, charge for en- 
 richer as is indicated in the Coal Gas Enricher Account. If the pur- 
 chased gas is crude water gas, charge for enricher as indicated in 
 Water Gas Enricher Account. 
 
 Purification Supi)lies and Expenses. 
 
 Charge to this account the cost of purification material and ex- 
 penses incurred in purifying purchased gas. The cost of such ma- 
 terial will include the invoice cost of oxide, lime, shavings, the cost 
 of mixing, etc. Where large quantities of purifying material are 
 made at one time the cost of such material may be charged to the 
 Purifying Material Stock Account, crediting that account with the 
 material as used and the cost divided over the number of months 
 during which it is expected the material will be used. Exclude 
 maintenance supplies and expenses. 
 
 Note : — If coal gas or water gas or both arc also produco'd at the works and 
 all such product is purified after mixture, the total cost of purification supplies 
 and expenses will be apportioned over the corresponding accounts of the respec- 
 tive production departments. 
 
 Note: — This account is included in the account Miscellaneous Purchased Gas 
 Supplies and Expenses in class B. 
 
Uniform Accounts— Gas Utilities. 35 
 
 steam. 
 
 The cost of producing steam is described in the coal gas Steam 
 Account. 
 
 Charge to this account the proportion of the total co-t of steam 
 representing the amount of steam used in the production operations 
 in connection with purchased gas. 
 
 NOTK : — This account is included in the account Miscellaneous Purchased Has 
 iSiipplies and Expenses in class B. 
 
 Miscellaneous Purchased Gas Supplies aud E.vpeiises. 
 
 Charge to this account the cost of all operating supplies and ex- 
 penses incurred at the purchased gas production works not directly 
 chargeable to any of the preceding production accounts. This in- 
 cludes such items as gas and electricity used at the works for gen- 
 eral lighting, supplies and materials used at the storage holders at 
 works, water for general purposes, laboratory apparatus and supplies-, 
 ice, brooms, lubricants, etc., and works stationery, telephones, etc., 
 if it is desired to distribute such expenses. Exclude maintenance 
 supplies and expenses. 
 
 XoTi: : — This account is included in lln' iiccount \Hs,-< lldiicoi/s I'lin-hannl Gas 
 iSiipplics and Expenses in class B. 
 
 Maintenance of Purchased Gas Apparatus. 
 
 Charge this account with all expenses for labor and material in- 
 curred in repairing purcliased gas production apparatus^ including 
 
36 RailrOxVd Commission of Wisconsin. 
 
 collection mains and pumping apparatus, purifying apparatus, ex- 
 hausters, conveying machinery, condensers, piping at works, electric 
 and compressed air equipment, etc. 
 
 NoTi: : — If ccal gas or water gas or both are also produced, the cost of ro'- 
 l)airing equipraent which is used for the joint benefit of the different kinds of 
 «as will be .•ii)i)ortioned over the corresponding maintenance accounts of the 
 respective production dei^artments. 
 
 Maintenance of Purchased Gas Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairs to buildings, fixtures and grounds used exclusively 
 for production processes in connection with purchased gas, as con- 
 densing or purifying buildings, outbuildings, tool house, and appur- 
 tenant fences, sidewalks, lawns, etc. 
 
 Note : — If coal gas or water gas or both are also produced at the works, the 
 cost of repairing those buildings, fixtures and grounds which arc' used for the 
 joint benefit of the difl:erent departments will be apportioned over the corre- 
 sponding accounts of the? respective production departments. 
 
Uniform Accounts— -Gas Utilities. 3V 
 
 D. Gasoline and Acetylene Production. 
 
 Operating Labor. 
 
 Charge to this account all salaries and wages, including superin- 
 tendence, for operating labor in and about the gas plant in the 
 process of gas production. Exclude maintenance labor. 
 
 Carbide and Gasoiiiie. 
 
 Charge to this account the cost of all carbide and gasoline in 
 storage at plant, including the invoice cost, freight, cartage, etc. 
 tredit the appi-opriate stcck account with the material as used. 
 
 Miscellaneous Supplies and Expense*. 
 
 Charge to this account the cost of all operating supplies consumed 
 and expenses incurred (other than labor) in the production of gas. 
 This may include such items as water for gas and general purposes, 
 small hand tools, lubricants and waste, etc. Exclude maintenance 
 supplies and expenses. 
 
88 Railroad Commission of WiscoNsiisf. 
 
 Repairs to Gas Making Apparatus. 
 
 Charge to this account all expenres for labor and material in- 
 curred in repairing gas making apparatus, embracing such items as 
 piping at works, pumps, etc. 
 
 Repairs to Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material 
 incurred in repairing buildings and structures used for the produc- 
 tion of gas. The repairs to buildings, fixtures and grounds used 
 jointly for production and other purposes will be apportioned, charg- 
 ing to the appropriate maintenance accounts the proportion charge- 
 able thereto. 
 
 E. Steam Generation (Apportionment Account). 
 
 Operating Labor. 
 
 Charge this account with all operating labor employed in connec- 
 tion with the generation of steam. This account will be charged 
 
Uniform Accounts— Gas Utilities. 39 
 
 with the salaries of superintendent of boiler house, boiler house 
 foremen, firemen, helpers, shovelers, weighers, feed-pump men, 
 stokers, water purification labor, blowing flues, cleaning boilers, 
 labor employed at the boiler plant in handling coal and ashes, 
 boiler plant janitors, watchmen, etc. If the general superintendent 
 of the power plant has charge of the boiler plant, a proportion of 
 his salary will be charged to this account. Exclude maintenance 
 labor. 
 
 Fuel for Steam. 
 
 Charge to this account all fuel used for steam, whether coal, oil, 
 gas or other fuel, at the cost f. o. b. point of delivery at plant for 
 storage. This includes the invoice cost of the fuel, freight, switch- 
 ing, demurrage, cost of unloading from cars or boats to wagons 
 and cartage to point of delivery at the plant for storage. 
 
 Credit the Fuel i^tnck account with fuel as used. 
 
 Water for Steam. 
 
 Charge this account with the actual amount of water used for 
 boiler feed and condensing purposes. If water is purchased, charge 
 at the contract price or the meter rate. If water is pumped by the 
 accounting utility, charge here the cost of pumpage. Water for fire 
 protection and general purposes should not be charged to this ac- 
 count. 
 
40 Railroad Commission of Wisconsin. 
 
 Miscellaneous Steam Supplies and Expenses. 
 
 Charge to this account all operating supplies and expenses at the 
 boiler plant not chargeable to the preceding accounts, as boiler room 
 records, boiler compounds, boiler inspection, water purification sup- 
 plies and expenses, water for fire protection and general use, light 
 and heat at the boiler plant, nose, packing, gaskets, boiler hand 
 tools, lubricants, gauge glasses, etc. 
 
 Maintenance of Hoilers and Boiler Auxiliary Equipment. 
 
 Charge this account with all expense of labor and material used 
 in repairing furnaces and boilers, special boiler foundations and set- 
 tings, iron and steel smoke-stacks, feed pumps, water feed pipe, in- 
 jectors, economizers, water heaters, superheaters, valves, grates, 
 flues, mechanical stoker equipment, boiler room piping from the 
 boiler to the engine throttle valve, steam exhaust system, boiler 
 water supply mains, pumping equipment and similar auxiliary equip- 
 ment. 
 
 Note .-—This account is includecl in tlio account Maintenance of Boiler Plant 
 Equipment in class B. 
 
 Maintenance of Coal and Ash Handling Equipment. 
 
 Charge this account with all expense of labor and material in- 
 curred in repairing coal and ash conveyors in the boiler plant, em- 
 bracing trolley and cable towers, crushers, belt links, wheels, chutes 
 and gates, conveyor cars, winches, motors, buckets, shafts, chains, 
 etc. 
 
 Note :— I'his account is included in the account Maintenance of Boiler Plant 
 Equipment in class li. 
 
Uniform Accounts— GxVs Utilities. 41 
 
 Maintenance of Boiler Plant Buildings, Fixtures and Grounds. 
 
 Charge to this account all expense of labor and material incurred 
 in repairs to buildings, fixtures and grounds, including permanent 
 foundations for apparatus, used exclusively for the generation of 
 steam. If the boiler plant equipment is housed in one of the gen- 
 eral works buildings, the repairs to such buildings will be appor- 
 tioned so as to charge to this account the proper proportion of the 
 total cost of repairs to such jointly occupied buildings. 
 
 F. Gas Production (Apportionment Account). 
 
 Gas Utility Proportion of Total Production. 
 
 Charge this account with the proportion of the total cost of gas 
 produced which is chargeable to the gas utility. This account will 
 be raised by those plants operating two or more utility services, or 
 commercial transactions in connection with a utility service, which 
 are using a portion of the total gas produced. In such cases the 
 production accounts as prescribed will be opened, the entire group 
 of such accounts being regarded as an apportionment account and 
 the total cost of gas produced will be apportioned over the several 
 utilities or departments making a demand for gas, charging to this 
 account the total proportion of gas produced iwoperly chargeable to 
 the gas utility. 
 
42 Railroad Commission op Wisconsin. 
 
 II. DISTRIBUTIOX. 
 
 Labor Removing and Resetting Meters. 
 
 Charge to this account all operating labor employed in removing 
 and resetting meters on the premises of the consumers, and placing 
 meter connections in the course of the regular and periodical inspec- 
 tion of such meters. Where such work is performed by regular 
 meter maintenance men, their time should be apportioned accord- 
 ingly. Exclude maintenance labor. 
 
 NOTK : — The cost of the original setting of eacli meter, including one sot of 
 connections, will be cliarged to tlie Meter Construction Account^ If it is the 
 policy of the utility to capitalize such original setting. 
 
 Note : — This account Is included in the' account Distribution System Operat- 
 ing Labor in class B and class C. 
 
 Street Department Labor. 
 
 Charge this account with all operating labor employed in the 
 street department. This includes labor pumping drips, taking street 
 pressure, operating district governors, repairing street department 
 tools, clerical salaries for the street department and miscellaneous 
 street department operating labor. Exclude maintenance labor. 
 
 NOTK : — This account is included in the' account Distribution Si/stcm Operat- 
 ituj Labor in class 15 and class C. 
 
Uniform Accounts-^ Gas Utilities. 43 
 
 Meter and Fitting Department Operating Labor. 
 
 Charge this account with all operating labor employed in the 
 meter shop and fitting department. This includes the salaries and 
 wages of meter shop clerks, employes keeping shop records, and all 
 operating labor in the meter shop or department not properly 
 chargeable to the accounts Labor Removing and Resetting Meters and 
 Maintenance of Meters. Exclude maintenance labor. 
 
 Note : — This account is included in the' account Diatrihution Su>ifcui Opcral- 
 iiKj Lahor in class B and class C. 
 
 Customers' Premises Expenses. 
 
 Charge this account with all labor and material required for ad- 
 justing general complaints, clearing out, changing or adjusting house 
 piping, gas fixtures, burners or any portion of the consumers' prop- 
 erty beyond the meter, including the cost of new pillars, tips, burn- 
 ers or any appliances or devices put in to better the service, and not 
 properly chargeable to repairs; investigating reports of poor service 
 or large bills, including taking pressure on complaints; labor placing 
 clock meters and changing meters for request tests; and inspecting 
 and testing new pipe, including car fare, meals, etc., of the in- 
 spectors on such work. 
 
 XOTK: — Repairing leaks in meters and connections will be charged to Main- 
 linance of Meters Account. 
 
 Note: — Labor taking pressure for street department will be charged to 
 t<trcct Department Lahor Account. 
 
 Note : — This account is included in the account Distribution System SupuUc.s 
 uti'J Expenses in class C. 
 
 I'liinping Gas. 
 
 Charge this account with all expenses incurred in connection with 
 pumping gas through the mains or distribution system, pumping 
 
44 Railroad Commission of Wisconsin. 
 
 gas into high pressure mains for equalization and reinforcing pres- 
 sure, including inspection and regulation of the booster governors. 
 NOTK : — This account is included in the account Distribution System Supplies 
 and Expenses in class 1> and class C. 
 
 Street Department Supplies and Expenses. 
 
 Charge this account with all operating supplies and expenses of 
 tne street department. This includes tools used in such department, 
 pumping drips, office supplies and expenses of this department, ex- 
 pense of taking pressures, expense of operating district governors 
 and miscellaneous street department supplies as gas bags, water 
 hose, lanterns, etc. Exclude maintenance supplies and expenses. 
 
 NoTio : — This account is included in the account Distribution System Supplies 
 (ind Expenses in class B and class C. 
 
 Meter and Fitting Department Operating Supplies and Expenses. 
 
 Charge this account with all supplies consumed and expenses in- 
 curred in the operation of the meter and fittings department. Do 
 not charge with labor expense. Expenses such as light, fuel, gas and 
 electricity used for operating machinery and for testing in this 
 department and hand tools of workmen will be charged to this 
 account. This account should include all expenses connected with 
 the meter department not included in the account Meter and Fitting 
 Department Labor and Labor Removing and Resetting Meters. Ex' 
 elude maintenance supplies and expenses. 
 
 Note : — This account is included in the account Distribution Sys:^m Supplies 
 and Expenses in cl.iss B and class C. 
 
tl^tiFOftM AcCOtJNTS-^ GrAS tJTILrtllig. 45 
 
 Maintenance of Mains. 
 
 Charge this account with the expenses for all labor and material 
 used in repairing, overhauling, changing position of or replacing 
 gas mains, including pumping mains, booster mains, and distribu- 
 tion mains. This account covers such items as seeking and repair- 
 ing leaks, repairing pipes or removing and replacing worn sections 
 and fittings, caulking, protecting exposed parts of undermined mains, 
 digging and bracing in connection with such work, repaving and re- 
 pairing street governors and man-holes, etc. Credit the proper store 
 room account with store room value of the pipes and fittings charged 
 to this account. 
 
 NOTE : — This account is included in the account Maintenance of Distribution 
 System in class C. 
 
 Maintenance of Services. 
 
 Charge this account with the expenses for all labor and material 
 incurred in repairing, overhauling and changing positions of gas 
 service connections. This covers such items as seeking and repairing 
 leaks, thawing services, cleaning and blowing out services, repairing 
 and renewing service pipes to meters, including stop-cocks, service 
 boxes and the cost of repairing the same. Changing and extending 
 old service pipes to put meters in better location will be charged to 
 this account. Extending new services to give better location for 
 meters will be charged to the construction account Services. 
 
 NOTE : — This account is Included in the account Maintenance of Distribution 
 System in class C. 
 
 Maintenance of Meters. 
 
 Charge to this account all expenses for labor and material in 
 repairing meters and hduse governors, including readjusting, paint- 
 
46 Railroad Commission of Wisconsin. 
 
 ing, new discs, diaphragms, testing and repairing old meters, re- 
 pairing and replacing old connections, meter fittings, etc., meter 
 unions, cocks and piping, changing meters for routine tests, etc. 
 The average cost of one set of meter connections shall be charged 
 to the construction account Meters, if it is the policy of the utility to 
 capitalize such original setting cost. 
 
 note: — This account is included in the account Maintenance of Distribution 
 System in class C. 
 
 Maintenance of Distribution Buildings, Fixtures and Grounds. 
 
 Charge to this account all expenses for labor and material in- 
 curred in repairing buildings, fixtures and grounds devoted exclusive- 
 ly to the distribution system. 
 
 Note : — This account is included in the account Maintenance of Distribution 
 System in class C* 
 
 III. MUNICIPAL CONTRACT LIGHTING. 
 
 Labor, Lighting and Extinguishing. 
 
 Charge this account with the salaries and wages of all persons 
 
 employed in the lighting and extinguishing of lamps included in the 
 
 municipal contract lighting system. Where this service is performed 
 
 by others under contract for the company, this account will be 
 
 charged with the contractor's bill. 
 
 NOTE: — This account Is included in th^ account Municipal Contract Lighting 
 Operating Labor in class B and class C. 
 
tlmrofeM Accoui^ts— Gas U'r|fLi'ri,^§,|^^' 47 
 
 Labor Inspecting and Cleaning. l'„. 
 
 Charge this account with the salaries and wages of all persons 
 employed in inspecting and cleaning lamps and lamp equipment 
 embraced in the municipal contract lighting system. This includes 
 the salaries and wages of lamp cleaners, persons engaged in inspefct- 
 ing and supervising the operation of the contract lighting system, 
 patrolling and reporting on re-lights and discontinues, and watching 
 the hours of lighting and extinguishing. Exclude maintenance labor. 
 
 NOTK : — This account is included in tliC account Municipal Contract Lighting 
 Operating Labor in class B and class C. 
 
 Labor Resetting and Removing Municipal Contract Lamjps. 
 
 Charge this account with the labor employed in resetting and 
 removing all lamps and lamp equipment embraced in the municipal 
 contract lighting system, as ordered by municipal authorities. Ex- 
 clude maintenance labor. 
 
 Note : — The removal or replacement of any equipment made necessary by its 
 worn condition will not be charged to this account but to the account Main- 
 tenance of Municipal Contract Lighting System. 
 
 Note : — The cost of the original setting of any part of the municipal contract 
 lighting system will be charged to the Construction Account, Municipal Contract 
 Lighting System. 
 
 NOTE : — This account is included in the^ account Municipal Contract Lighting 
 Operating Labor in class B and class C. 
 
48 Railroad Commission of Wisconsin. 
 
 Ilentals. 
 
 Charge this account with all rentals paid on apparatus or equip- 
 ment constituting a part or all of the municipal contract lighting 
 system. 
 
 Note: — This account is included in the account Munuipul Contntct Lighting 
 Supplies and Expenses in class B and class C. 
 
 Miscellaneous Municipal Contract Lighting Supplies and Expenses. 
 
 Charge this account with the cost of all operating supplies and 
 expenses other than rentals incurred in the operation of the munic- 
 ipal contract lighting system. Exclude maintenance supplies and 
 expenses. 
 
 Note: — This account is included in the account Municipal Contract Lighting 
 Supplies and Expenses in class B and class C 
 
 Maintenance of Municipal Contract Lighting System. 
 
 Charge this account with all expenses for labor and material in- 
 curred in refitting stand-»pipes, cleaning service pipes, cutting off 
 services, recaulking columns, removing and resetting decayed and 
 worn posts, painting and refitting columns, straightening posts and 
 all other work of similar character necessary to maintain the munic- 
 ipal contract lighting system to the degree of efficiency required by 
 the municipal ordinances. This account will also be charged with 
 the cost of repaving necessitated by openings in connection with the 
 above work. 
 
Uniform Accounts— Gas Utilities. 
 
 49 
 
 IV. COMMERCIAL. 
 
 Collection Salaries and Commissions. 
 
 Charge this account with all salaries of the collection department 
 employes, from the taking of applications for gas service to the 
 depositing of proceeds from collection in the bank. This includes 
 not only the salaries of employes whose entire time is engaged in 
 the collection department, but the proper proportion of the salaries 
 of employes who are partly engaged in other departments. Charge 
 also with fees and commissions paid for collecting bills. 
 
 Note : — This account is included in the account Collection Expenses in 
 class B. 
 
 ^ NoTK : — This account is included in the? account Commercial Expenses In 
 class .C. 
 
 Reading Meters and Delivering Bills. 
 
 Charge this account with all salaries and wages of meter readers 
 and employes engaged in delivering bills for gas. 
 
 Note : — This account is included in the account Collection Expenses In 
 class B. 
 
 Note : — This account is included in the' account Commercial Expenses in 
 class C. 
 
 Collection Supplies and Expenses. 
 
 Charge this account with all supplies and expenses of the gas 
 utility collection office, not otherwise provided for, including supplies 
 and expenses of outside collectors and meter readers. Stationery, 
 stamps, etc., and surety bonds of collection department employes will 
 also be charged to this account if it is desired to distribute such 
 expenses. 
 
 30unt is included in the account Collection Expenses In 
 
 Note : — Thi 
 class B. 
 
 XOTK :— Thi 
 class C. 
 
 4 
 
 account is included in the account Comnicrcigl Expenses in 
 
50 Railroad Commission of Wisconsin. 
 
 Uncollectible Accounts (Reserve Charge). 
 
 Charge to this account each month, making a corresponding credit 
 to the JJncollectihle Accounts Reserve^ an amount which is estimated 
 by its uniform application throughout the year will yield to such re- 
 serve fund an amount sufficient to cover all accounts for gas service 
 which become uncollectible and are charged to the reserve account 
 because of the removal of the debtor beyond the jurisdiction of the 
 ^tate, the operation of the Statute of Limitations, discharge in bank- 
 ruptcy, or for any other sufficient reason after diligent effort to 
 collect. 
 
 Note : — This account is included in the account Collection Expenses in class B. 
 
 Note : — This account is included in the? account Commercial Expenses in 
 class C. 
 
 Promotion of Business Salaries and Commissions. 
 
 Charge this account with the salaries and wages of all employes 
 whose services are devoted to the promotion and extension of the 
 gas utility business, including canvassers, solicitors, demonstrators, 
 distributors of circulars and advertising material; also commission 
 paid to canvassers, solicitors and dealers for the introduction and 
 sale of gas appliances, etc. 
 
 Note : — This account is included in the account Promotion of Business Ex- 
 penses in class P>. 
 
 Note : — This account is included in the? account Commercial Expenses in 
 class C. 
 
 Promotion of Business Supplies and Expenses. 
 
 Charge to this account the cost of all supplies used and expenses 
 incurred by the gas promotion of business department. This in- 
 cludes office stationery and supplies, if distributed, and expenses of 
 advertising in newspapers and periodicals, the cost of advertising 
 
tJNiFOiiM Accounts— Gas Utilities. 51 
 
 by means of posters, dodgers, handbills, circulars, car signs, book- 
 lets and all related expenses, also the cost of materials and expenses 
 of demonstration and exhibitions. 
 
 Note : — This account does not include any e-xnenses incurred for increasing 
 the sale of residuals, which expenses will be charged to the appropriate Resid- 
 uals Expense Account. 
 
 Note : — This account is included in the account rromoHon of Business Ex- 
 venses in class B. 
 
 Note: — This account is included in the" account Commercial Expenses in 
 class C. 
 
 V. GENERAL. 
 
 Salaries of General OflBlcers. 
 
 Charge this account with the salaries of general officers, including 
 the president, vice-presidents, general manager, secretary, treasurer, 
 comptroller, auditor, and all other oflRicers whose jurisdiction extends 
 over the entire business and whose services are not chargeable to 
 any particular department. 
 
 NOTE : — This account is included in the account Oencral Office Salaries in 
 class B and class C. 
 
 Salaries of General Office Clerks. 
 
 Charge this account with the salaries of all clerks and assistants 
 
 connected with the general offices, except such as may be directly 
 
 engaged in other departments, in which case their compensation 
 
 should be charged to such department directly. Where general 
 
 office clerks also perform services for other departments, their 
 
 compensation will be apportioned accordingly" and charged to the 
 
 respective departmental accounts. 
 
 NOTE : — This account is included in the account General Office Salaries in 
 class B and class C. 
 
§2 Railroad CoMMissioN of Wisconsin. 
 
 General Office Rent. 
 
 Charge this account with all rent paid for general oflfices of th6 
 gas utility. 
 
 Note : — This account is included in the account General Office Supplies and 
 Expenses in class B. 
 
 NOTE : — This account is included in the account Miscellaneous General Ex- 
 p< )iscK ill class C. 
 
 Miscellaneous General Office Supplies and Expenses. 
 
 Charge this account with the cost of all office supplies and ex- 
 penses, newspapers and periodicals, messenger and janitor service, 
 directories, telegrams, exchange on remittances, etc. Charge also 
 with the cost of books, stationery, telephone, etc., if it is desired to 
 distribute such expenses. 
 
 Note : — This account is included in the account General Office Supplies and 
 Expenses in class B. 
 
 NOTE : — This account is included in the account Miscellaneous General Ex- 
 penses in class C. 
 
 Law Expenses— General. 
 
 Charge to this account all law expenses except those incurred in 
 connection with the defense and settlement of injury and damage 
 claims. Charge with salaries and expenses of counsel, solicitors and 
 general attorneys, their clerks and attendants, etc. Charge also with 
 the cost of law books, printing briefs, legal forms, testimony, reports, 
 fees and retainers ,of general counsel and attorneys, court costs, and 
 payments of specific notarial and witness fees, expense of taking 
 
Uniform Accounts— Aj as Utilities. 53 
 
 depositions and other general law and court expenses. Expenses of 
 arbitrators of disputed points will also be charged to this account. 
 
 Note : — Salari( s. foos and n^tainers of counsel and attornoys cngago'd in the 
 c'efcn^^e and settlomont of injury and damago' suits will bo charged to the ac- 
 count Injuries and Damages. 
 
 NOTK : — This account is included in the account Miscellaneous General Ex- 
 penses in class C. 
 
 Miscellaneous General Expenses. 
 
 Charge this account with the cost of all miscellaneous general ex- 
 penses, embracing such items as publishing annual reports in news- 
 papers, advertising notices of stockholders' meetings, dividend no- 
 tices and other corporate and financial notices of a general char- 
 acter; traveling expenses of the general officers and others connected 
 with the general office, association dues, expenses attending conven- 
 tions and meetings; subscriptions, donations and gratuities; fees of 
 transfer agents, registrars of stock and fiscal agents; directors' fees, 
 and contingent expenses of management not otherwise provided for. 
 
 Railroad Commission Expenses. 
 
 Charge this account with all fees, retainers and expenses of coun- 
 sel, solicitors, attorneys, clerks, attendants, expert witnesses, and 
 others whose services are secured in the defense and prosecution of 
 all petitions and other transactions before the Railroad Commis- 
 
54 Railroad Commission op Wisconsin. 
 
 sion of Wisconsin. Expenses which are made necessary by rules, 
 regulations and orders of the Commission, as improvement of service, 
 additional inspection, etc., will not be charged to this account, but 
 to the appropriate departmental operating expense account. 
 
 XoTE : — This account is incUulod in the "account MisccUaneous General Ex- 
 /<' /(Ncs in cImss C. 
 
 Maintenance of (Jeneral Office Equipment. 
 
 Charge this account with the expense of all labor and material 
 incurred in the repair of the general office equipment, including fur- 
 niture and furnishings, office apparatus and appliances. 
 
 NoTK : — This account is included in the account Maintenance of General Office 
 I'lapertij in class C. 
 
 Maintenance of Cenoial Office ISuildings, Fixtures and Grounds. 
 
 Cnarge this account with the expense of all labor and material 
 
 incurred in the repair of the general office buildings, fixtures and 
 
 grounds, including elevators, vaults, heating and lighting fixtures, 
 
 and appurtenant sidewalks, lawns, fences, drives, etc. 
 
 Note : — This account is included jn the account Maintenance of General Office 
 f'rnpcrt.ii in class C, 
 
Uniform Accounts— Gas Utilities. 55 
 
 VI. UNDISTRIBUTED. 
 
 The undistributed accounts included in this group may b'e treated 
 as ledger accounts and the total charges so shown in the annual 
 report to the Railroad Commission, or the reporting utilities may 
 distribute the total of the accounts over certain of the other depart- 
 mental operating expense accounts, charging the latter with such 
 proportions of the total of each undistributed account as appears 
 reasonable and just in the premises. Wherever these accounts are 
 distributed over the accounts for whose benefit the expenses have 
 been Incurred, the details of such clearing operations shall be re- 
 ported in the annual report to the Railroad Commission, showing 
 the total of each of the distributed accounts, the accounts into 
 which they were closed, together with the amount closed into such 
 accounts, in order that such amounts may be deducted by the Rail- 
 road Commission for purposes of analytical comparison. 
 
 Injiiries and Damages. 
 
 Charge this account with all damages to or destruction of property 
 other than that owned by the utility, charging with the cost of re- 
 Ftoring the property less insurance or legal damages allowed, and 
 with all expenses incident to injury and death to employes and other 
 persons for whose injury or death the utility is held liable or in the 
 settlement of which claim allowances are made. This embraces 
 judgments for damages and plaintiff's court costs; proportion of 
 salaries and expenses or fees of physicians and surgeons, expenses of 
 undertakers, nurses and hospital attendants; medical and surgical 
 appliances; contributions to hospitals; transportation of injured 
 persons; and wages and salaries paid to employes while di?abled. 
 The salaries and expenses of the utility's claim agents, adjusters, 
 and their assistants, will be charged to this account. The compensa- 
 tion of general solicitors aild counsel of the utility or other attorneys 
 while engaged in the defense and settlement of damage suits will b^ 
 
56 Railroad Comm!ssion of Wisconsin. 
 
 charged to this account. If it is desired to open an Injuries and 
 Damages Reserve and to make charges against operating expenses on 
 account of the injuries and damages on some arbitrary basis, the 
 amount so charged shall be credited to the account Injuries and 
 Damages Reserve, and the actual expenditures for the purpose above 
 enumerated shall be charged against such reserve account. 
 
 Utilities are at liberty to subdivide this account to show the fol- 
 lowing expenses: 
 
 a. Injuries to Persons. 
 
 h. Damages to Property. 
 
 Where such subdivisions are not made, the charges to this account 
 should be so made as to admit of their separation over such two 
 subdivisions when called for by the Railroad Commission. 
 
 XoTK : — This account is included in the account Un<listiihii1cd Expenses m 
 class C. 
 
 Insurance. 
 
 Charge to this account all premiums paid to insurance companies 
 
 for fire, casualty, boiler, fidelity, burglar and all other insurance. 
 
 If it is desired to open an Insurance Reserve, all amounts set aside 
 
 for insurance and charged against operating expenses should be 
 
 credited to tuch Insurance Reserve. 
 
 XoTi: : — This account is incltidiMl in the accciint VmHstrihucd Expenses in 
 class C. 
 
Uniform Accounts— Has; T>u.tties. 57 
 
 Stationery and Printing. 
 
 Charge to this account all expenses for stationery and printing, 
 stationery supplies and postage, blanks, books, records, etc., except 
 as hereinafter provided for. The cost of printing briefs and other 
 legal i)apers should be charged to the account Law Expenses — General 
 or Injuries and Damages. 
 
 XoTi: :- 'IMils .•icfndnt is iix-liKlcd in llic !icc<iim! rnilis/rihn'cd Kxi)r)is(s in 
 class C. 
 
 Operation cf Stores Bepai tnient. 
 
 Charge this account with the total expense incurred in operating 
 the gas utility's stores department, including salaries and wages of 
 purchasing agent and his staff, stockkeeper and his staff, clerks and 
 other employes in the stock rooms and storage yards, and such 
 expenses as store room and store yard rent, light, heat, etc. 
 
 NoTK : — This jicroimt is iiiciiitli'd in the account Vndistribuied Expenses in 
 class C. 
 
 Maintenance of Stores Department Equipment. 
 
 Charge this account with all labor and expenses incurred in re^ 
 pairing any equipment of the gas utility storage department other 
 than stores buildings, fixtures and 'grounds. Charge with the cost 
 of repairs to loading and unloading machinery, cranes, derricks, 
 hoists, conveying apparatus, etc. 
 
 Note : — This account Is included in tlic account Vndisinhu'cd Expenses in 
 
58 Railroad Commission of Wisconsin. 
 
 Maintenance of Stores Department Buildings, Fixtures and Grounds 
 
 Charge this account with all labor and expenses incurred ir 
 repairing stores department buildings, fixtures and grounds, includ- 
 ing store-houses, docks, wharves, coal sheds, etc. 
 
 Xt)TK :— This mccouiU is includt'd in llio .-iccount Indistribiiicd Expenses in 
 class C. 
 
 in 
 
 Operation of Utility Equipment. 
 
 Charge this account with all expenses incurred in operating utility- 
 equipment, including salaries and wages of stable employes, drivers, 
 teamsters, chauffeurs, employes operating industrial tramways and 
 other utility apparatus, together with such expenses as water for 
 stable use, feed, bedding, axle grease, blankets, shoeing horses, ex- 
 pense of stabling, gasoline, kerosene, and other equipment supplies 
 of a similar character. 
 
 NoTK : — This nccount; is inoliulcd in llie ficc-onnt TluJiftlrlhnleil J].vi)<iisrn in 
 class C. 
 
 Maintenance of Utility Equipment. 
 
 Charge this account with the expense of all labor and material in- 
 curred in repairing wagons, drays, trucks, harnesses, automobiles, 
 bicycles, motorcycles, industrial tramways and other utility equip- 
 ment, and cost of horses purchased to replace others lost by death 
 or worn out in service, unless it is the policy to replace horse 3 
 through the Depreciation Reserve. 
 
 NoTK : — This account is included in the account Iiulisinhiifcd Expenses in 
 class C. 
 
Uniform Accounts— Gas Utilities. 59 
 
 Maintenance of Utility Equipment Buildings, Fixtures and Grounds. 
 
 Charge this account with all labor and expenses incurred in re- 
 pairing utility equipment buildings, fixtures and grounds, including 
 stable?, barns, utility equipment storage structures, stable yards, 
 fences, etc. 
 
 NoTK : — This account is inchitk'd iu flie account I'luHtiiribulctl Ej-ptusts in 
 class C. 
 
 DEPRECIATION. 
 
 Every public utility shall carry a proper and adequate Depreciation 
 Reserve to cover the full replacement of all tangible capital in service. 
 There shall be opened a Depreciation Account to which shall be charged 
 monthly, crediting the Depreciation Reserve, an amount equal to 
 one-twelfth of the estimated annual depreciation of the tangible 
 capital in service of the utility, or as near that amount as the 
 finances of the property will permit. Tangible capital comprises all 
 land and its improvements and all interest in land the term of en- 
 joyment of which is one year or more from the date of grant, build- 
 ings and structures and all equipment and apparatus used and useful 
 in the generation, distribution and sale of gas and having an ex- 
 pectation of life in service of more than one year. Hand and other 
 small portable tools, because of their liability to loss and theft, are 
 to be treated as part of the operating expenses of the year in which 
 they were purchased. The estimate here required shall be made 
 upon a rule designed to effect by its uniform application during the 
 life of the tangible capital in service, a charge into operating expenses 
 of the total original cost of such capital, less its salvage or scrap 
 value upon retirement. 
 
 When any building, structure, machine, facility or unit of equip- 
 ment which at the time of its construction or installation was classi- 
 fied as tangible capital becomes through wear and tear economically 
 irreparable, the substitute therefor, having substantially no greater 
 capacity than the unit for which it was substituted, shall be charged 
 to the Depreciation Reserve Account. 
 
 Whon. however, the building structure, machine, facility or unit 
 
60 Railroad Commission of Wiscok!i>i>f. 
 
 substituted has a substantially greater capacity than that for which 
 it was substituted, the cost of the substitution of one of the same 
 capacity as the unit replaced shall be charged to the Depreciation 
 Reserve Account, and the remaining cost of the actual substitution 
 shall be charged to the appropriate Construction and Equipment AC' 
 count. The details of the deduction on account of Depreciation and 
 the basis thereof will be called for in the annual report to the Rail- 
 road Commission. 
 
 CONTINGENCIES (EXTRAORDINARY). 
 
 When the property of the gas utility is visited by an extraordinary 
 casualty of such a nature as to be beyond anticipation through the 
 exercise of ordinary and reasonable prudence, and of such a nature 
 as not to be contained in the provision for depreciation, as earth- 
 quakes, floods, cyclones, etc., resulting in irreparable damage, there 
 may be charged to this account the original cash cost of such ir- 
 reparably damaged property, less the salvage or scrap value and ir- 
 reparable wear and tear from use accrued thereto. When the 
 amount of such damage or loss is considerable, there may be set up 
 an Extraordinary Casualties Suspense Account, to which shall be 
 credited monthly the amount charged to the account Contingencies 
 (Extraordinary) until the total loss or damage caused by such cas- 
 ualty shall be wiped out through operating expenses. 
 
 All ordinary casualties, that is, those which occur with such uni- 
 formity and frequency that the principles of insurance are applica- 
 ble thereto, must be provided for by suitable charges to the Insur- 
 ance Reserve, set up and maintained for such losses, or are consid- 
 ered as included in the provision for depreciation, or constitute an 
 itein of current maintenance. 
 
Uniform Accounts— Gas Utilitip:s. GL 
 
 TAXES. 
 
 This account shall cover all taxes chargeable against the gas util- 
 ity. Where the reporting utility is also engaged in transactions 
 outside the scope of its duties as a public utility, this account shall 
 be subdivided into the following two sub-accounts, to be maintained 
 separately: 
 
 a. Taxes Chargeable Against Gas Utility. 
 
 6. Taxes Chargeable to Non-Operating Transactions. 
 
 To each such tax account there shall be charged monthly the 
 amount of taxes accrued during the month and such amount shall 
 be credited to the account Taxes Accrued (or Prepaid Taxes, if such 
 taxes are prepaid) or the appropriate subdivision of such accounts. 
 The amount of taxes accrued during any month shall, when the levy 
 is unknown, be estimated and when the levy is finally determined 
 the estimate shall be corrected in the provision for taxes during the 
 remainder of the year. For example, if at the beginning of the tax 
 year the taxes against the utility are estimated to be $600 for the 
 year, the monthly charge on account of such tax will be $50, cred- 
 iting the saniQ to the Taxes Accrued Account or Prepaid Taxes, as the 
 case may be, until the amount of the levy becomes definitely known. 
 If during the fifth month it is found that the levy for the year is 
 $640 instead of $600, there will already have been charged for four 
 months the $50 per month, leaving $440 to be charged during the 
 remainder of the year, or $55 for the fifth month and each succeed- 
 ing month during the remainder of the year. 
 
 Such taxes as pertain to two or more utility services, or to oper- 
 ating and non-operating transactions alike, shall be apportioned 
 with regard to such departments or subdivisions upon a basis which 
 appears reasonable and just, such basis to be reported in the annual 
 report to the Railroad Commission. 
 
G2 ' Railroad Commission of Wisconsin. 
 
 DEDUCTIONS FROM GROSS INCOME. 
 
 ( OXTRACTUAL ACCOUNTS. 
 
 Interest «ii Funded Debt. 
 
 Charge this account monthly with all the interest accrued on the 
 outstanding funded indebtedness of the gas utility. Credit such 
 monthly charge to the account Unmatured Interest on Funded DeM 
 Accrued. When the interest has matured, charge it to the account Un- 
 matured Interest on Funded Deht Accrued and credit the account Ma- 
 tured Interest on Funded DeM Unpaid. When such interest is paid, 
 charge the account Matured Interest on Funded Debt Unpaid and credit 
 Cash or the coupon deposit account. 
 
 Interest (in Real Estate Mortgages. 
 
 Charge this account monthly with all the interest accrued on out- 
 standing obligations of the gas utility secured by real estate mort- 
 gages. Credit such monthly charge to the account Unmatured Interest 
 on Funded Debt Accrued (mortgage obigations with respect to this 
 account being considered as funded if they do not mature until more 
 than one year after the date of issue). When the interest has matured, 
 charge it to the account Unmatured Interest on Funded Debt Accrued 
 and credit the account Matured Interest on Funded Debt Unpaid. When 
 such interest is paid, charge the account Matured Interest on Funded 
 Debt Unpaid and credit Cash or other appropriate account. 
 
Uniform Accounts— Gas Utiliti'Bs. 63 
 
 Interest on Floating Debt. 
 
 Charge this account monthly with the interest accruing on all un- 
 funded or floating obligations on which the gas utility is liable. 
 Credit such monthly charges to the account Unmatured Interest on 
 Notes and Bills Payable Accrued. When the interest has matured, 
 charge it to the account Unmatured Interest on Notes and Bills Payable 
 Accrued and credit the account Matured Interest on Notes and Bills 
 Payable Unpaid. When such interest is paid, charge the account Ma- 
 tured Interest on Notes and Bills Payable Unpaid and credit Cash or 
 Qther appropriate, account. 
 
 Contractual Sinking Fund Requirements. 
 
 Charge to this account monthly all accruals required to be made 
 to sinking funds in accordance with the provisions of trust deed-, 
 mortgages or other contracts requiring the establishment of sinking 
 funds. Such charges will be credited to the Sinking Fund Reserve. 
 All accruals to reserves or other funds, created voluntarily by the 
 utility and not in pursuance of the provisions of any mortgage or 
 other contract or of the requirements of law, shall be excluded there- 
 from. 
 
BALANCE SHEET ACCOUNTS. 
 
66 Railroad CoMMisyjoN of Wisconsin. 
 
 BALANCE SHEET FORM OF REPORT. 
 
 Assets. 
 All Classes. 
 
 I'UOI'hlMY AM) plant: 
 
 Cost Beginning of Year. 
 
 Construction and Equipment Current Year. 
 
 Cost Close of Year. 
 
 TKKASIRY SECIRITIKS: 
 
 Treasury Stock. 
 Treasury Bonds. 
 
 investments: 
 
 Stocks and Bonds of Other Companies. 
 Other Investments. 
 
 KESEHVE, SINKING AND SPECIAL FUND ASSETS: 
 
 Depreciation Reserve Fund. 
 Sinking Fund. 
 
 Amortization Reserve Fund. 
 Special Funds. 
 
 crRRKNT assets: 
 Cash. 
 
 Notes and Bills Receivable. 
 Accounts Receivable. 
 Interest and Dividends Receivable. 
 Material and Supplies. 
 Sundry Current Assets. 
 
 PREPAID accounts: 
 
 Prepaid Insurance. 
 Prepaid Taxes. 
 Prepaid Interest. 
 Sundry Prepaid Accounts. 
 
 Open Accounts. 
 Deficit, 
 
Uniform Accounts— Gas Utilities. 67 
 
 BALANCE SHEET FORM FOR REPORT — (Concluded.) 
 
 Liabilities. 
 All Classes. 
 
 CAl'lTAI. MAIIILITIKS: 
 
 Capital Stock Preferred. 
 Capital Stock Common. 
 Funded Debt. 
 
 MOKTGAGK LIAIULITIKS : 
 
 Real Estate Mortgages. 
 Other Mortgages. 
 
 CrHKi;.\T MAHIMTiES: 
 
 Notes and Bills Payable. 
 
 Accounts Payable. 
 
 Matured itere-t on Funded Debt Unpaid. 
 
 Matured Interest on Notes and Bills Payable Unpaid. 
 
 Dividend} <Jnpaid. 
 
 Deposits. 
 
 Sundry Current Liabilities. 
 
 AccRUEu liabilities: 
 
 Insurance Accrued. 
 
 Taxes Accrued. 
 
 Unmatured Interest on Funded Debt Accrued. 
 
 Unmatured Interest on Notes and Bills Payable Accrued. 
 
 Dividends Accrued. 
 
 Sundry Liabilities Accrued. 
 
 Open Accounts. 
 
 RESERVE, SIXKING AND SPECIAL FUND LIABILITIES I 
 
 Depreciation Reserve. 
 Sinking Fund. 
 Amortization Reserve. 
 Special Funds. 
 
 Surplus. 
 
68 Railroad Commission of Wisconsin. 
 
 DETAILED ACCOUNTS WITH TEXT 
 
 CONSTRUCTION AND EQUIPMENT ACCOUNTS. 
 
 INTANGIBLE CAPITAL. 
 
 Organization. 
 
 Charge to this account all fees paid to governments for the privi- 
 lege of incorporation and all fees and other expenditures incident 
 tc organizing the gas utility business. This includes the cost of 
 preparing and distributing prospectuses, cost of soliciting subscrip- 
 tions for stock (but not for loans nor for the purchase of bonds or 
 other evidences of indebtedness), cash fees paid to promoters, and 
 the actual cash value at the time of organization of securities paid 
 to promoters for their services in organizing the enterprise, at- 
 torney's fees, cost of preparing and issuing certificates of stock, 
 and cost of procuring certificates of convenience and necessity from 
 the Railroad Commission, and other similar expenses. This account 
 shall not be charged with any discounts on securities issued, nor 
 shall it include any costs incident to negotiating loans or selling 
 bonds or any other evidence of indebtedness. Expenses incident to 
 an increase of the capital stock, and the negotiation and sale of 
 stock thereunder, and expenses of preparing and filing certificates 
 of amendment to the articles of incorporation, shall be charged to 
 this account. 
 
 Franchises. 
 
 Charge to this account the actual amount paid to the state or to 
 a political subdivision thereof in consideration for any franchise 
 deemed necessary to the conduct of the gas utility service. If any 
 
Uniform Accounts— Gas Utilities. 69 
 
 such franchise is required by purchase, the charge to this account, 
 in respect thereof, shall not exceed the amount so actually paid 
 therefor by the gas utility to its assignor. If any franchise has a 
 life of not more than one year after the day when it is placed in 
 service or in effect, it shall not be charged to this account but to 
 the appropriate operating expense account. Expenses in procuring 
 franchises covering additional territory to be operated as a part of 
 the existing system may be charged to this account. Payments 
 made to state authorities or to any subdivision thereof, in considera- 
 tion for granting extension of any franchise having a life in service 
 of more than one year from the date of the grant, shall be consid- 
 ered as a renewal. If the franchises cover separate and distinct 
 new enterprises, payments therefor shall be classed as original and 
 charged to this account. 
 
 Rights, Licenses, Etc. 
 
 Charge to this account the cost of all rights, licenses and other 
 intangible assets having a life of more than one year from the date 
 when placed in service, acquired by the utility in or under valid 
 patent grants by the United States to inventors for inventions and 
 discoveries which are necessary or valuable to the economical con- 
 duct of the gas business, etc. If such right is extended to cover a 
 further period of time than that covered by the original grant, the 
 cost of such extension shall be classed as a renewal. A patent right 
 acquired for use in an existing system and necessary to the econom- 
 ical operation thereof, shall be classed as an addition. 
 
 N'OTK : — I'tilitios aro at liberty to open sub-siccounts showing the total cost 
 of any class of rights or single patent. 
 
70 Railroad Commission of Wisconsin. 
 
 TANGIBLE CAPITAL. 
 Lands Used in Operation of Property. 
 
 Accounts shall be opened as indicated below, to which shall be 
 charged the cost of all land used and useful in the operation of the 
 gas utility whose term of enjoyment is over one year from the 
 grant thereof. The cost of land shall include the purchase price, 
 the cost of registration of title, cost of examination of title, sur- 
 veyors' and notaries' fees, purchasing agent's commission, the fees 
 and taxes accrued to date from transfer of title, and all liens upon 
 title acquired; also the cost of obtaining consents and payments for 
 abutting property damages. The cost of any buildings, fixtures and 
 improvements made to the land purchased, must not be charged to 
 these accounts. If at the time of acquisition of any interest in land 
 it extends to buildings or other improvements thereon, which im- 
 provements are devoted by the gas utility to its gas service and the 
 contract of acquisition does not determine the price of such build- 
 ings or improvements, they shall be appraised at their fair cash 
 value for use in such operations, and such appraised value shall be 
 charged to the proper Buildings^ Fixtures and Grounds account, and 
 excluded from the Land account. If such improvements are not de- 
 voted to gas operations, but are devoted to other operations or are 
 held as investment, the cost (or appraised value if the cost is not 
 determined by the contract) shall be charged to an appropriate in- 
 vestment account. 
 
 Gas Works Land". 
 
 Charge this account with the cost of all land as above defined, oc- 
 cupied by the coal gas works, water gas works, purchased gas 
 works, gas holders at works, and all appurtenances thereto, 
 
 NoTK : — Utilitic's iirc nt liberty to open siil)-a('counts showing the cost of land 
 dovotod to any particular use, as coal gas works land, water gas works land, 
 |)nrchased gas works land. etc. 
 
 NoTK : — This account is included in the account Land Used in Operation of 
 Property in class B and class C. 
 
Uni'.orm Account.;— Oas Ttilitiks. 71 
 
 distribution Department Land. 
 
 Charge this account with the cost of all land as above defined for 
 transmission and distribution system piping, and all land occupied 
 by the distribution department buildings, structures, outlying dis- 
 tribution holders, etc., together with all expenses incurred in ob- 
 taining such lands or rights. 
 
 NoTK : — This account i.s included in the account Land l^ned in Oprralian of 
 Properlji in class H and class ('. 
 
 <»eneral Office Land. 
 
 Charge this account with the cost of all land as above defined, oc- 
 cupied by the general oflfice buildings of the gas utility. 
 
 NoTK : — This account is included in tlie account L<nul J'snl in (ipmitiitn of 
 I'ropertii in class li and class ('. 
 
 Stores Department Land. 
 
 Charge this account with the cost of all land as above defined, oc- 
 cupied by storage buildings and structures, or used as storage yards. 
 Land occupied by storage holders will not be charged to this ac- 
 count, but to the account Gas Works Land or Distribution Department 
 Land, as determined by the location of the holders. 
 
 NoTK : — This account is included in the account Land Used in Opcraiion of 
 Property in class B and class C. 
 
72 Railroad Commission of Wisconsin. 
 
 utility Equipment Land. 
 
 Charge this account with the cost of all land as hereinbefore de- 
 fined occupied by barns, stables, automobile and vehicle and other 
 utility equipment storage structures and land appurtenant thereto. 
 
 XOTK : — This account is included in tlic account Land Used in Operation of 
 Property in class B and class C. 
 
 Buildings, Fixtures and Grounds Used in Operation of Property. 
 
 Accounts shall be opened as indicated below, to which shall be 
 charged the cost of all buildings, structures and improvements in 
 the lands used and useful in the production of the gas and all 
 processes performed upon it up to its entrance into the storage 
 holders. Such buildings, structures and fixtures include retort 
 houses, purification and condensing houses, steam production struc- 
 tures, coal and other fuel sheds, and other storage buildings and 
 structures, barns, stables and all fixtures attached to such buildings 
 and a permanent part thereof, together with fences, walks, trestles, 
 drives, grading and improvements of grounds. Machinery founda- 
 tions and settings, if designed as a part of the permanent construc- 
 tion of the buildings and independent of their use in connection with 
 any particular unit of equipment, shall be charged to the appropri- 
 ate Buildings, Fixtures and Grounds account. If, however, such foun- 
 dations and settings are prepared especially for certain units of 
 equipment and designed to last no longer than such unit, their cost 
 will be charged to the proper Equipment account. The following 
 accounts will be raised: 
 
Uniform Accounts— Gas Utilities. 73 
 
 Coal (jias Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all buildings, fixtures and 
 grounds at the works devoted to the production of coal gas, includ- 
 ing purification and all other processes performed upon coal gai 
 prior to its entrance into the station holder. Such structures include 
 retort houses, purifier houses, meter houses and permanent machin- 
 ery and apparatus foundations, appurtenant walks, fences, drives, 
 tramways, trestles, and all fixtures permanently attached thereto and 
 a part thereof. 
 
 Water («as Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all structures at the works de- 
 voted to the production of water gas, including purification and all 
 processes performed upon such water gas prior to its entrance into 
 the holder station. Such structures include generator houses, puri- 
 fier houses, meter houses, together with all appurtenant foundations 
 and settings for machinery and apparatus therein and appurtenant 
 walks, fences, drives, tramways, trestles, etc., and all fixtures per- 
 manently attached to such structures and a part thereof. 
 
 I*urt'hase(l (iai Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all structures at the works de- 
 voted to production processes performed upon purchased gas, includ- 
 
74 * Railroad Commission of Wihconfin. 
 
 ing purificaticn and other processes prior to its entrance into the 
 holder station. Such structures include pumping stations, purifier 
 houses, meter houses, together with permanent foundations and set- 
 tings for machinery and apparatus therein and appurtenant walks, 
 fences and drives, tramways, trestles, etc., and all fixtures perma- 
 nently attached to such structures and made a part thereof. 
 
 Boiler Plant Buildings, Fixtures and Grounds. 
 
 Charge this account with the cost of all buildings, fixtures and 
 grounds devoted to the generation of steam, all permanent founda- 
 tions and settings for machinery and apparatus and appurtenant 
 walks, fence?, drives and tramways and all fixtures permanently at- 
 tached to such structures and made a part thereof. 
 
 l>i jtributicn Buildings^ Fixtures and Grounds. 
 
 Charge to this account the cost of all buildings and structures de- 
 voted to the distribution of gas from the outlet of the holder to the 
 consumers' meters. Such structures will include distribution de- 
 partment offices, buildings and structures at district holder stations, 
 etc., together with all appurtenant walks, fences, drives, tramways, 
 etc., and all fixtures permanently attached to such buildings and 
 structures and a part thereof. 
 
 General Office Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all buildings, fixtures and 
 grounds devoted to general office purposes of the gas Utility and not 
 includible in any of the preceding departmental buildings accounts, 
 also all fixtures permanently attached thereto and a part thereof, 
 such as heating and plumbing systems, electric wiring, permanent 
 building vaults, together with appurtenant walks, fences, drives, etc, 
 
Uniform Accounts— Gas Utilities. 75 
 
 Stores Depaitiiient Buildings, Fi.vtiires and Gi'ounds. 
 
 Charge this account with the cost of all buildings and structure? 
 of the gas utility used for storage purposes, such as coal and other 
 fuel storage sheds, coke sheds, pipe and fittings buildings, together 
 with all fixtures permanently attached thereto and a part thereof, 
 and appurtenant fences, drives, walks, tramways, trestles, etc. 
 
 Note : — This account is included in the account liuildings. Fixtures nnd 
 <i rounds in class B and class C. 
 
 Utility Equipment Buildings, Fixtures and Grounds. 
 
 Charge this account with the cost of all buildings, fixtures and 
 grounds devoted to stable, barn, garage or other utility equipment 
 storage purposes, and all fixtures permanently attached thereto and 
 a part thereof, and appurtenant fences, drives, walks, etc. 
 
 NoTK : — Tliis account is included in the account Buildings, Fixtures and 
 Grounds in class P. and class ('. 
 
 Gas Production Apparatus. 
 
 Accounts shall be opened as indicated below to which shall be 
 charged the cost of all apparatus used in the production of gas by 
 all methods, and including all apparatus used in connection with any 
 process performed upon such gas prior to its entrance into the stor- 
 age holders. The following accounts shall be kept: 
 
7G IIah.road Commission of Wisconsin. 
 
 Coal Gas Apparatus. 
 
 Charge this account with the cost of all coal gas apparatus. Thi3 
 account includes retorts, gas and steam engines and turbines at 
 works devoted to the production of coal gas, purifying apparatus, 
 such as washers, scrubbers, purifiers and other auxiliary equipment, 
 condensers, exhausters, station meters, apparatus for charging re- 
 torts, apparatus for handling coal gas making supplies and residual? 
 therefrom and storage holders at works, holder accessory appara- 
 tus, together with foundations and settings of such apparatus. 
 
 NOTE : — If water gas is also produced or the apparatus is also used in con- 
 nection with the production processes performed upon purchased gas, the cost 
 of such apparatus will be apportioned accordingly. 
 
 Note : — If district holders are also operated a sub-account should be opened, 
 to which the cost of all holders will be charged. 
 
 Note : — This account is included in the account Gas Production Apparatm 
 in class B and class C. 
 
 Water Gas Apparatus. 
 
 Charge this account with the cost of all water gas production ap- 
 paratus. This account shall include the cost of all water gas gen- 
 erators, gas and steam engines and turbines at works devoted to the 
 production of water gas, purifying apparatus, such as washers, 
 scrubbers, purifiers and other auxiliary equipment, condensers, ex- 
 hausters, station meters, apparatus for handling water gas making 
 supplies and the residuals therefrom, storage holders at works and 
 holder accessory apparatus, together with the foundations and set- 
 tings of such apparatus. 
 
 NOTE :■ — If coal ■:^?.s is also produced at the works, or part of the apparatus 
 is used in connection with the production proce'sses performed upon purchased 
 gas, the cost of such jointly used apparatus will be apportioned accordingly. 
 
 Note :— If cMstrict holders are operated, a sub-account should be opene'd to 
 which should be charged the cost of all holders. 
 
 Note: — This account is included in the account Oas rrotliiction Apparatus 
 in class B and class C, 
 
Uniform Accounts— Gas Utilities. 77 
 
 Purchased Gas Apparatus. 
 
 Charge this account with the cost of apparatus used in connection 
 with production processes performed upon purchased gas. This in- 
 cludes the cost of collecting and pumping apparatus, gas and steam 
 engines and turbines at works devoted to such production processes 
 in connection with purchased gas, purifying apparatus such as 
 washers, scrubbers, purifiers and other auxiliary equipment, con- 
 densers, exhausters, station meters, storage holders at works and 
 holder accessory apparatus, together with the foundations and set- 
 tings of such apparatus. 
 
 NOTE : — If coal gas and water gas are also produced at th€f works and a part 
 of the apparatus above referred to is used jointly, the cost of such jointly used 
 apparatus will be apportioned accordingly. 
 
 NOTE : — If district holde'rs are operated, a sub-account should be opened to 
 which will be charged the cost of all holders. 
 
 Note : — This account is included in the account Oaa Production Apparatus 
 in class B and class C. 
 
 Boilers and 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 smoke-stacks, 
 feed pump, water feed pipe, injectors, economizers, water heaters, 
 super-heaters, valves, flues, steam pipes from the boilers to the en- 
 gine throttle valves, steam exhaust system, boiler water purification 
 equipment, mechanical stokers, cra,nes, coal and 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. 
 
 Note : — This account is included in the account Gas Production Apparatus 
 in class B and class C. 
 
78 Railroad Commission of Wisconsin. 
 
 Mains. 
 
 Charge to this account the cost of all mains in place. This in- 
 cludes all mains from the yard connections to district holders and 
 from the works governor to the beginning of services, including the 
 cost of all trenching, bracing, main pipe, special castings, lead pack- 
 ing, shut-offs, manholes, gates, valves and the cost of filling trenches 
 and restoring the surface to its former condition or that required 
 by the municipal authorities at the time the main is installed. 
 
 NOTE : — utilities desiring to do so may open sub-accounts sliowlng tlie con- 
 struction cost of low pressure stre'et mains, booster mains and pumping mains 
 separately. 
 
 Services. 
 
 To this account shall be charged the cost of the utility's property 
 m services in or leading to consumer's premises. This includes the 
 cost of material in place, the cost of trenching for placing services, 
 service pipe, service boxes, stop-cocks, etc., and the cost of filling 
 trenches and restoring the surface to its proper condition. When 
 consumers are required to pay some or all of the cost of services 
 only that portion of the cost not chargeable to the consumer is 
 chargeable to this account, and in all cases where only a portion of 
 the cost of the service is chargeable to this account, the entry to this 
 account shall show the entire cost of services as well as the amount 
 charged to this account. Where services extending only from the 
 main to the curb or to the lot line are placed before actually re- 
 quired for the purpose of supplying the consumer, the entry of cost 
 should show that fact. Such services will be required to be sep- 
 arately reported in the annual report to the Railroad Commission. 
 
Uniform AccouisfTs— Gas Ij tii.itiks. 7f) 
 
 Meters. ' ' 
 
 To this account shall be charged the cost of the utility's property 
 in all meters used in measuring the gas delivered to con umers. 
 This includes the cost of the first setting of the meter including the 
 first set cf meter fittings and connections in the premises of the con- 
 sumer or such portion of such cost as is borne by the utility. The 
 cost of changing the position of the meter or of removing it should 
 not be charged to this account. 
 
 Municipal Contract Lighting System. 
 
 Charge to this account the cost of the utility's property used and 
 useful in supplying gas for lighting under the municipal contract for 
 lighting. This includes the cost of lamp?, posts and all accessory 
 apparatus and appliances including the first cost of setting and in- 
 stallation. The cost of removal or changing positions of any light- 
 ing equipment will not be charged to this account, but to the appro- 
 priate maintenance account. Where the terms of the contract re- 
 quire an extension of mains and services which are to be used exclu- 
 sively for street lighting, such extensions may as long as they are 
 used solely for the use defined in the contract in question be charged 
 to this account. Entries to this account in re pect to such extension 
 shall be so made as to admit of a detailed statement when called for 
 by the Railroad Commission. 
 
80 Eailroad Commission of Wisconsin. 
 
 General Office Equipment. 
 
 Charge to this account the cost of all equipment of the general 
 office of the gas utility, embracing such items as office furniture and 
 furnishings, movable safes, filing cases and devices, typewriters, 
 adding machines, addressographs and sundry office equipment hav- 
 ing an expectancy of life in service exceeding one year. 
 
 Stores Department Equipment. 
 
 Charge to this account the cost of all equipment in the gas utility 
 storage department. This includes loading and unloading machin- 
 ery, derricks, cranes, hoists, conveying apparatus, oil pumps, tar 
 wells, etc. 
 
 NOTE : — This account is included in the account Miscellaneous Construction 
 and Equipment Expenditures in class C. 
 
 Utility Equipment. , 
 
 Charge this account with the cost of all utility equipment. This 
 includes wagons, drays, trucks, harnesses, hqrses, automobiles, bicy- 
 cles, motorcycles, industrial tramways, etc. 
 
 Note : — This account is included in the account Miscellaneous Construction 
 and Equipment Expenditures in class C. 
 
Uniform Accounts— Oas UriL.tTiES. 81 
 
 Miscellaneous Equipment. 
 
 Charge to this account all equipment not includible in any of the 
 preceding classified capital acfounts, embracing such items as shop 
 appliances, shop and laboratory tools, works tools and instruments, 
 street department work tools and instruments, and other miscella- 
 neous equipment. 
 
 Note : — Utilities are at liberty to subdivide this account to show the cost of 
 any class of such miscellaneous equipment. 
 
 Notp: : — This account is included in the account Miscellaneous Construction 
 and Equipment Expenditures in class C. 
 
 Miscellaneous Construction and Equipment Expenditures. 
 
 Accounts shall be opened as indicated below to which shall be 
 charged all expenditures incurred during construction and before 
 the operation of the gas utility, of the character indicated by the 
 title of the accounts. If expenditures are incurred for the service 
 of engineers, superintendents and other technical skill of an advis- 
 ory character during the process of construction and such items are 
 not chargeable to any of the following accounts, there may be 
 opened the account Engineering and Superintendence. 
 
 The following detailed accounts should be kept of the expendi- 
 tures during construction: 
 
 Salaries During Construction. 
 
 Charge this account with the salaries of all general officers and 
 general office assistants during the period of construction of the gas 
 utility plant and up to the production and sale of gas. 
 
 NOTK : — This account is included in the account Miscellaneous Construction 
 and Equipment Expenditures in class B and class C. 
 
82 Railroad Commission of Wisconsin'. 
 
 Oflfice Supplies and Expenses Dming Construction. 
 
 Charge this account with the cost of all office supplies and ex- 
 penses incurred during the process of construction of the plant up 
 to the time of manufacture and sale o'f gas, such as mes enger and 
 janitor service, rent of premises occupied during construction, water, 
 light, heat, telegrams, exchange on remittances, etc. 
 
 NoTK : — This account is included in tlie account MiHccUaiwous Cons-inuUnn 
 <ni<] K(iiiipniciif Exprndi fines in class P> and class C 
 
 Stationei-y and Printing During Construction. 
 
 Charge this account with the cost of all stationery, printing, post- 
 age, blanks, record books, etc., used during the construction of the 
 plant and up to the time of manufacture and sale of gas. 
 
 NoTK : — Tliis account is included in tlie account Miscellaneous Canstnution 
 and Equiinncnt- Expendittoes in cinss B and class C. 
 
 Law" Expenses Puring Construction. 
 
 Charge to this account all law expenses incurred during the period 
 of construction of the gas plant. Charge with the salaries and ex- 
 penses of counsel, solicitors and general attorneys, their clerks and 
 attendants, etc. Charge also with the cost of law books, printing 
 briefs, legal forms, testimony, reports, fees and retainers of the gen- 
 eral counsel and attorneys, court costs and payments of specific 
 notarial and witness fees, expense of taking depositions, and general 
 law and court expenses during construction. Expenses of arbitra- 
 tors of disputed points will also be charged to this account. When 
 
Uniform Accounts — Gas Utilities. 83 
 
 any of the expenditures above enumerated can be charged directly 
 to the account for whose benefit they were incurred, they shall be 
 so charged and not to this account. Thus, expenditures in connec- 
 tion with the acquisition of land to be occupied by the works shall 
 be charged to the appropriate construction account. Law expeniea 
 in connection with the organization of the utility, whenever such can 
 be definitely ascertained, shall be charged to the account Organiza^ 
 Hon. 
 
 NOTK : — This account is included in the account MisceUancous Conntniction 
 and Equipment Expenditures in class B and class C. 
 
 tiijiii'ies and Damages Diii-iii^ CoiiMtriii'tion. 
 
 Charge to this account all damages to or destruction of property 
 other than that owned by the utility, caused directly in connection 
 with the construction of the gas works, and all expenses incident 
 to injuries or death of employes and other persons for which inju- 
 ries or death the utility is held liable or in the settlement of which 
 claims allowances are made. This includes such items of expense as 
 judgments for damages and plaintiff's court costs; proportion of 
 salaries and expenses or fees of physicians and surgeons, expenses 
 of undertakers, nurses and hospital expenses, medical and surgical 
 supplies, contributions to hospitals during the period of construction 
 of the plant, transportation of injured persons and wages and salar- 
 ies paid to employes while disabled. The sa,laries and expenses of 
 the utility's claim agents, adjusters and their assistants while en- 
 gaged upon settling such claims arising during construction will 
 be charged to this ^ account. The compensation of the general 
 solicitors or counsel of the utility while engaged in the defense and 
 settlement of damage suits will also be charged to this account. 
 
 Note : — This account is included in the account Miscellaneous Construction 
 and Equipment Expenditures in class B and class C. 
 
84 Railroad Commission of Wisconsin. 
 
 Insurance During Construction. 
 
 Charge to this account all premiums paid to insurance companies 
 for fire, casualty, boiler, fidelity and other insurance covering risks 
 during construction of the gas works and its equipment. 
 
 NOTE : — This account is included in the account Miscellaneous Construction 
 and Equipment Expenditures in class B and class C. 
 
 Taxes During Construction. 
 
 Charge to this account all taxes and assessments levied and paid 
 on property belonging to the gas utility while under construction 
 and before the plant has begun operations, except special assess- 
 ments for street and other improvements such as grading, curbing, 
 paving, sidewalks, sewer, etc., which shall be charged to the account 
 to which the property benefited has been charged. 
 
 NOTE : — This account is include'd in the account Miscellaneous Construction 
 and Equipment Expenditures in class B and class C. 
 
 Interest During Construction. 
 
 Charge to this account the interest accrued upon all moneys and 
 
 claims payable upon demand acquired for use in connection with 
 
 the construction and equipment of the gas works from the time of 
 
 such acquisition until thfe works are ready for commercial use. 
 
 Interest receivable accrued upon such moneys and claims shall be 
 
 credited to this account. 
 
 Note : — This account is include?d in the account Miscellaneous Construction 
 and Equipment Expenditures in class B and class C. 
 
Uniform Accoctnts— Gas Utilities. 85 
 
 Discount on Bonds Duiing Construction. 
 
 To this account may be charged the discount on bonds sold for 
 construction purposes. The entries to such account shall be made 
 with sufficient detail to permit of their identification and shall show 
 the date when the bonds to which the discount applies were au- 
 thorized, when issued and when sold, to whom sold, the amount 
 realized from the ^ale, purpose for which the bonds were sold, 
 and the application of the proceeds; all of which details will be 
 called for by the Railroad Commission. 
 
 Note :— This account Is includfd in tlie account MisceUancons Construction 
 and Equipment Expenditures in class B and class C. 
 
 Miscellaneous KxiuMidituies During Construction. 
 
 Charge to this account all expenditures incurred during construc- 
 tion not includible in any of the preceding accounts. 
 
 NoTK : — This account is includo'd in the account Miscellaneous Construction 
 and Equipment Expenditures in class B and class C. 
 
 Cost of Plant Purchased (In Lieu of Plant Constructed). 
 
 Charge to this account the cost of the gas works purchased in 
 case the plant of the utility is obtained by purchase instead of being 
 constructed by it. The entry to this account should show with suffi- 
 cient 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 Railroad Commission, 
 
86 Railroad Commission of Wisconsin. 
 
 TREASURY SECURITIES. 
 
 lieasury Securities. 
 
 Charge to this account the par value of all stocks and bonds which 
 
 have been authorized and issued by the utility or assumed by it or 
 
 held by the treasurer or*other fiscal agent of the utility for its 
 
 benefit but which have not been sold. When such securities are sold 
 
 their par value will be credited to this account. 
 
 Note -.—This account may be subdivided into tlie two follovvinf? accounts : 
 a. Trensury ^tock. 
 I). Treasury Bonds. 
 
 INVESTMENTS. 
 
 Investments. 
 
 By investments, as here used, is meant the cost of the gas util- 
 ity's title to or interest in all properties acquired, not for u e in 
 present operations but for the income to be derived from them, for 
 a rise in value, for the control of some private business or other 
 utility service, or for devotion to future operations at a time when 
 the acquisition of such properties will not be possible under such 
 favorable circumstances. In the annual report to be made to the 
 Railroad Commission these investments will be required to be 
 classified as to their character and with sufficient detail as to permit 
 of their clear identification, showing the par value of all such 
 stocks or bonds or other investments with the rate of return there- 
 on, the amount of income received therefrom and the book value. 
 Stocks, bonds or other property in which the funds of Reserves of 
 the utility have been invested will not be shown in this account but 
 as investments of the respective reserves and so shown in the bal- 
 ance sheet to be contained in the report to the Railroad Com- 
 niission. 
 
Uniform Accounts— Gas Utilities. s< 
 
 RESERVE ACCOUNTS. 
 
 REQUIRED RESERV ES. 
 
 Depreciation Reserve. 
 
 To this account shall be credited monthly, or as they are made, 
 all charges to the Depreciation Ac/ount (hereinbefore described), 
 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, inadequacy, 
 supersession or obsolescence, any building, structure, facility or 
 unit of equipment originally charged to capital is no longer eco- 
 nomically 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, struc- 
 ture 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 orig- 
 inally charged to capital is retired from service, and not replaced 
 by any ether unit of similiar nature or equivalent thereto, the orig- 
 inal money ccst thereof (estimated if not known, and if estimated 
 the basis thereof shall be ehown in the record entry) shall be 
 charged to this account and such amount originally entered or con- 
 tained 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 Ac<ount. 
 
 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. 
 
 An analysis of the charges and credits to this reserve will be 
 called for in the annual report to the Railroad Commission. 
 
88 Raji.koad (J0MMI88ION OF Wisconsin. 
 
 Sinking' Fund Reserves. 
 
 Sinking fund reserves shall be maintained whenever they are re- 
 quired 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 requirement, to 
 which reserve shall be credited any appropriation made in pur- 
 suance of the terms of the respective mortgage and trust deeds, 
 contracts, etc., and charged to the account Contractual Sinking 
 Fund Requirements and also accumulations resulting from any se- 
 curity belonging to such particular reserve. The title of each re- 
 serve shall clearly indicate the purpose for which it is being main- 
 tained. 
 
 An analysis of the charges and credits to this reserve will be 
 called for in the annual report to the Railroad Commission. 
 
 Amortization Reserve. 
 
 This account shall be raised to provide for the amortization ot 
 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 Require- 
 ments, which account is to be set up where the nature of the capital 
 occasions the setting up of 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 belong- 
 ing 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 Amcrtization Reserve Requirements, crediting 
 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 Railroad Commission, 
 
Uniform Accounts— Gas TTtilities. 89 
 
 OPTIONAL RESERVES. 
 
 Maintenunce Kese;To. 
 
 This reserve may be raised by those utilities which operate equip- 
 ment 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 que-tion is a part. 
 For example, the renewal of benches occurring probably but once in 
 a year or even two years, may bo anticipated by making such a 
 monthly charge to the account Maintenances of Benches as will dur- 
 ing the estimated life of the benches accumulate a sufficient amount 
 to provide for their renewal. If benches are renewed every two 
 years one-twenty-fourth of the total renewal cost will be charged 
 monthly to the account Maintenances of Benches, making a corres- 
 l)onding credit to this re.-erve. 
 
 Uncollectible Accounts Reserve. 
 
 Credit this accorn*. every ^.rrth with the charge made to the 
 account UnccUectible Accounts (Reserve Charge) as explained in 
 connection therewith. When any account for gas service, upon which 
 any debtor is liable to the utility, becomes impossible of collection 
 because of the removable of the debtor beyond the jurisdiction of 
 the state, the operation of the Statute of Limitation^, discharge in 
 bankruptcy, cr for any other good and sufficient reason after dili- 
 gent effort to collect the same has been made, such account may be 
 charged to this account and credited to Accounts Receival}le, 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 Railroad Commission. 
 
00 Railroad Commission of Wj^confin. 
 
 Promotion of lousiness Reserve. 
 
 Those utilities which, over and above the regular monthly charges 
 for advertising, office assistance, etc., in their promotion of busine s 
 department undertake a temporary campaign for the development 
 of business, either for the securing of additional consumers or to 
 increase the use and sales of gas to existing consumers, the benefits 
 from which large expenses will be experienced over a considerable 
 l)eriod of time, may set up this reserve, crediting it monthly with 
 the amount set aside for that purpose, and charged to the account 
 Promotion of Business Supplies and Expenses. Amounts paid to any 
 corporation,. society or individuals not connected with the gas utility 
 for services performed under contract for the development of the 
 business of the gas utility may be charged to this reserve. The 
 salaries, commissions and expenses of the permanent employes of 
 the promotion of business department and the current expenses of 
 such department will be charged to the accounts Promotion of Busi- 
 ness Salaries and Commissions and Promotion of Business Supplies 
 and Expenses, as their nature determines. 
 
 Injurie-^; and Damages Reserve. 
 
 Utilities may open an Injuries and Damages Reserve, to which 
 shall be credited monthly any amounts which may be charged to 
 the proper operating expenses or other expense accounts. The 
 amounts so charged and credited shall be such as are estimated to 
 meet the admitted liability against it for injuries to perrons and 
 damages to property other than that of the utility, insofar as such 
 claims can be anticipated by the exercise of reasonable judgment. 
 All such claims, when paid to satisfy admitted liability and judg- 
 ments obtained in the courts of law, shall be charged to this ac- 
 count. 
 
Uniform Accounts— Gas Utilities. 91 
 
 liisuraiue Keservo. 
 
 rtilities may set up this reserve, to which shall be credited month- 
 ly the charges made in operating expenses to the Insurance account 
 to* cover self-carrying risks. When any irreparable damage to the 
 property of the utility occur?, and the nature of such damage is 
 such as to be covered by the provisions of self-insurance, the cost 
 of repairing the property damaged, or the cost of its replacement, 
 shall be charged to this reserve. 
 
 CURRENT ASSETS. 
 
 Cash. 
 
 Charge to this account all money coming into the possession of 
 the gas utility and in which the utility has the beneficial interest. 
 Also charge it with all bank credits, checks and drafts receivable 
 subject to satisfaction or transfer upon demand, whether payable to 
 bearer or to order. All cash disbursements should be credited to 
 this account. 
 
 >otes and Bills Receivable. 
 
 Charge to this account the cost of all notes and bills receivable 
 which are the property of the gas utility and upon which solvent 
 oouforus nr individuals are liable or which are suffirienoly spoured rs 
 
92 Railroad Commission op Wisconsin. 
 
 to be considered gcod. This account includes demand notes, 
 drafts, etc., issued by others than banks, and time notes, drafts, etc., 
 by whomsoever issued. This account does not include investments 
 nor the interest or dividends receivable from investments. 
 
 Accounts Receivable. 
 
 Charge to this account all amounts owing to the gas utility upon 
 accounts with solvent concerns other than banks; also all accounts 
 and claims upon which responsibility is acknowledged by solvent 
 concerns or individuals or which are sufficiently secured to be con- 
 sidered good and of all judgments against solvent concerns where 
 the judgments are not appealable or suspended through appeal. Ne- 
 gotiable instrunients will not be charged to this account. 
 
 Interest and Dividends Receivable. 
 
 When the gas utility becomes entitled to demand any interest or 
 dividend from solvent concerns the amount to which it thus becomes 
 entitled ehall be charged to this account and shall be credited to 
 the appropriate account in the Income Account. This account in- 
 cludes interest on matured accounts with solvent concerns and upon 
 judgments against solvent debtors where such judgment has not 
 been suspended as well as interest upon the commercial paper of 
 solvent concerns. It does not include unmatured interest nor divi- 
 dends not yet declared. 
 
Uniform Accounts— Gas Utilities. 93 
 
 Materials and Supplies. 
 
 Coal. 
 
 Charge this account with the cost of all coal purchased for gas 
 making purposes at its cost delivered alongside the company's stor- 
 age unless purchased delivered in coal shed or to the place of stor- 
 age. The account Coal Stock Expense will be closed into this ac- 
 count monthly. Credit this account with coal used. 
 
 This account may be subdivided into accounts a, b and c, if de- 
 sired, in order to give information regarding the cost of different 
 kinds of coal. Credit this account with all coal used. 
 
 Note : — Coal Stuok Kxpenhe. Cliargo this account with the labor of weighing, 
 unloading, piling and trimming ccal in shed or in unloading coal from cars and 
 boats, including cost of oporating hoisting apparatus, including also the cost of 
 shovels and othir hand tools and repairs to the same. (This account will be 
 close'd monthly into the Coal Slock Account.) 
 
 Oil. 
 
 Charge this account with all oil or naphtha purchased for en- 
 richer at its cost delivered in the company's storage tanks, including 
 the invoice cost, the cost of pumping and piping with proper propor- 
 tion for any loss by evaporation or leakage. Credit this account 
 with oil as used, charging the same to the appropriate operating ex- 
 pense accounts. 
 
94 Railroad Commission of Wisconsin. 
 
 Coke. 
 
 Charge this account each month with the amount of coke pro- 
 duced. Close into this account each month the Coke Stock Expense 
 Account. Credit this account with all the sales of coke either to 
 the company for its own use or to the public. 
 
 Note :— Coke Stork Expense. Charge this account with tlie cost of handling 
 coke from the retort housp to the colve yard or col?e shed. The account should 
 also bo charged with all labor, material and expenses incurred in handling and 
 marketing gas coke after it has been deposited in the coke yards or storage, 
 including advertising, cartage' and cost of operating coke yard machinery and 
 apparatus such as conveyors, crushers, screens, elevators and the cost of hand 
 and portable tools used in handling coke. (This account will be closed monthly 
 into the Coke Stock Account.) 
 
 Tar. 
 
 Charge to this account monthly the total amount of tar made. 
 Credit the account with all amounts of tar sold to the company for 
 its own use or sold to the public. The account Tar Stock Expense 
 will be closed into this account monthly. 
 
 Note : — Utilitie's making both coal gas tar and water gas tar are at liberty 
 to subdivide this account in order to show the debits and credits for each kind 
 of tar separately. 
 
 Note : — Tar Stock Expense. Charge this account with the cost of labor, ma- 
 terial and expenses incurred in distilling and marketing tar. including the cost 
 of tar packages, cartage, freight, switching, the salary of foreman at the tar 
 plant, tar salesman, advertising, and the cost of operating tar handling ma- 
 chine'ry and equipment and the cost of hand and portable tools used in hand- 
 ling and disposing of tar. Companies producing coal gas tar and water gas tar 
 may open sub-accounts showing expense incident to each kind of tar produced. 
 (This ficcount will be closed monthly into the Tar Stock Account.) 
 
rivroRM Accoi'NTs— Gas Utilities. 95 
 
 A iiiiiioiiia. 
 
 Charge this account monthly with all ammonia made. Credit 
 this account with animonia sold to the company for its own use or 
 sold to the public. The account Ammonia Stock Expense will be 
 closed into this account monthly. 
 
 NoTio :■ — Ammonia Stork Expense. Chargo this account with the cost of all 
 labor and matorial rt'.iuirod for concontrating and shipping ammoniacal liquor, 
 and the cost of all repairs to ammonia apparatus together with the expense of 
 selling the product of the ammonia plant. (This account will he closed monthly 
 into the Annitoniu S^fJck Account.) 
 
 I'liiifying Material. 
 
 Charge this account with all labor and material used in making 
 purifying material including the cost of such items as oxide, lime, 
 shavings, etc. Credit this account with the amount of purifying 
 m.aterial used and charge to the appropriate operating expense ac- 
 count. 
 
 Cast Pipe and Fittings. 
 
 Charge this account with the invoice cost, freight and cost of 
 handling of all cast iron pipe and fittings. Credit this account with 
 the material as used, charging the appropriate operating expense or 
 construction and equipment account, as the use of the pipe deter- 
 mines. 
 
96 Railroad Commission of Wisconsin. 
 
 Wrought Pipe and Fittings. 
 
 Charge this account with the invoice cost, freight and cost of 
 handling of all wrought iron pipe and fittings. Credit this account 
 with all such material as used, charging the appropriate operating 
 expense or construction account, as the use of the material in ques- 
 tion determines, 
 
 Meters. 
 
 Charge this account with the invoice cost, freight and cost of 
 handling all meters. Credit this account with the meters removed 
 from stockroom, charging the appropriate operating expense account 
 or construction account, as the nature of the case requires, 
 
 Appliances. 
 
 Charge this account with all appliances purchased at their cost 
 delivered in the utility's storeroom including freight, cartage and 
 cost of handling. Profits on all appliances sold will be credited to 
 the appropriate revenue account. Credit this account with all ap- 
 pliances taken from storage. 
 
 Note : — This account may be subdivided into accounts o, h, c, etc., if desired 
 }n order to properly account for tlie different classeis of appliapces, 
 
Unkorm Accounts— Gas Utilities. 97 
 
 Miscellaiiecus Mnterinl anrl Supplies. 
 
 Charge this account with the cost of all material purchased to be 
 used by the utility and not properly chargeable to any of the pre- 
 ceeding stock accounts, at the cost of such material delivered in 
 stockroom, including freight, cartage and handling. Credit this 
 account with all material taken from storage. 
 
 NoTK : — This account may bo subdivided into accounts a, h, c. etc., if dcsinnl, 
 in order to properly account for different classes of stores charged to this ac 
 
 Miscellaneous Cui-rent Assets. 
 
 To this account shall be charged the cost of all current assets of 
 the gas utility not includible under any of the preceding current 
 a set accounts. Property readily convertible into money and which 
 is being held with the intent of being so converted into money will 
 be considered as a current asset and charged to this or the ap- 
 propriate preceding account. 
 
98 Railroad Commis&ion of Wisconsin. 
 
 PREPAID ACCOUNTS. 
 
 Prepaid Insuranre. 
 
 When premiums on insurance policies are paid in advance of their 
 accrual, the amounts prepaid whether paid in cash or by an issue of 
 notes or ether negotiable paper shall be charged to this account. 
 As the premiums accrue they shall be credited at monthly intervals 
 to this account and charged to the operating expense account In- 
 surance. 
 
 Prepaid Taves. 
 
 When taxes are paid in advance of their accrual, the amount shall 
 be charged to this account. As the taxes thus prepaid accrue they 
 shall be credited at monthly intervals to this account and charged 
 to the operating expense account Taxes. Taxes for special benefits 
 or special assessments for improvements will not be charged to this 
 account. 
 
 Prepaid Interest. 
 
 When interest is paid in advance of its accrual on any obligations 
 of the gas utility it shall be charged to this account. As the interest 
 thus prepaid accrues it shall be credited at monthly intervals to 
 thi§ account and charged to the appropriate interest accguut. 
 
Uniform Accounts— Gas Utilities. 99 
 
 Miscellaneous Prepaid Accounts. 
 
 Charge this account with all prepaid items of the gas utility not 
 includible in the preceding prepaid accounts. As the amounts thu^ 
 prepaid accrue they shall be credited at monthly intervals to this 
 account and charged to the appropriate expense account. 
 
 CAPITAL 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 bo 
 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 sufficient particularity to admit of indentification; 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. 
 
100 Railroad Commission of Wisconsin. 
 
 Funded Debt. 
 
 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 charac- 
 teristics mentioned shall be included in 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 evidences 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 refer- 
 ence to the corporate records showing all details connected with 
 such transactions. If the consideration 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 t^ucb 
 agent and the fact of his agency shall be shown in the entry. 
 
 MORTGAGE LIABILITIES. 
 
 Real Estate Mortgages. 
 
 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 mortgage. The 
 title of each such sub-account shall express the characteristics 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 mort- 
 gage debts, the purpose for which such debt was incurred and shall 
 show by intelligent reference all the details connected with sucU 
 
Uniform Accounts — Gas Utilities. ' ' " •^•(jj^ 
 
 tran~actions. If tlie 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 
 agont and the fact of his agency, shall be stated in the entry. 
 
 Other Mortgages. 
 
 This account shall be raised to show all mortgage indebtedness 
 and transactions pertaining thereto in regard to mortgage, other 
 than real estate mortgages as defined in the preceding account Real 
 Estate Mcrtgages. 
 
 CURRENT LIABILITIES. 
 
 Xotes 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 assump- 
 tion by the utility or 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. 
 
102 Kailroad Commission of Wisconsin. 
 
 Accounts Payable. 
 
 Credit this account, when incurred, with all liabilities of the gas 
 utility upon open accounts not includible in any of the other current 
 liabilities accounts. 
 
 Matured Interest on Funded Debt Unpaid. 
 
 When interest owing by the gas utility upon any of its funded in- 
 debtedness 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 account and charged 
 to the account Unmatured Interest on Funded Debt Accrued to which 
 it had heretofore been credited. 
 
 Matured Interest on Notes and Bills Payable Unpaid. 
 
 When interest owing by the gas 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 
 or for other reasons, it shall be credited to this account and charged 
 to the account Unmatured Interest on Notes and Bills Payable Actrued 
 to which it had heretofore been credited. 
 
Ukiporm Accounts — Gas Utilities. 103 
 
 Dividends Unpaid. 
 
 When dividends declared by the gas 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 de- 
 posited with the utility by consumers as security for the payment of 
 ga3 bills. Deposits refunded shall be charged to this account and 
 credited to Cash. Deposits applicable to uncollectible gas bills shall, 
 at the close of the fiscal year or earlier, at the option of the ac- 
 counting 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 Rail- 
 road Commission. 
 
 Miscellaneous Current Liabilities. 
 
 Credit to this account at their face value all unfunded obliga- 
 tions upon which the gas utility is liable and which are not else- 
 where provided for. 
 
104 Railroad Commission of Wisconsin. 
 
 ACCRUED LIABILITIES. 
 
 Insurance Accrued. 
 
 Credit to this account at the close of each month the insurance 
 accrued during the period in question, as determined by the policies 
 of all insurance covering the property of the gas utility. When 
 such premiums are paid they shall be charged to this account and 
 credited to Cash or other appropriate accounts. 
 
 The amount set aside as an insurance reserve by the utility carry- 
 ing its own insurance either in whole or in part shall be charged to 
 this account. 
 
 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 estimates 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. 
 
■ Uniform Accounts — Gas Utilities. 105 
 
 L'nmatured Interest on Fnnded Debt Accrue<l. 
 
 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 gas utility. When such interest matures it shall 
 be charged to this account and credited to the account Matured 
 Interest en Funded Debt Unpaid. When paid, the interest shall be 
 charged to the account Matured Interest on Funded Deht Unpaid and 
 credited to <Utsh or to the coupon deposit account. 
 
 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 gas utility. When such interest matures it shall 
 be charged to this account and credited to the account Matured 
 Interest on Notes and Bills Payable Unpaid. When the interest is 
 paid, it shall be charged to the account Matured Interest on Notes 
 and Bills Payable Unpaid, and credited to Cash or other appropriate 
 account. 
 
 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 
 
106 Railroad Commission of Wisconsin. 
 
 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 Dividends 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. 
 
 Miscellaneous liiabilities Accrued, 
 
 To this account shall be credited at the end of each month as it 
 accrues, any other unfunded obligation of the utility not provided 
 for in any of the preceding accrued liability accounts, making a cor- 
 responding charge to operating expenses or other expense account. 
 
LIST OK ACCOUNTS AND INDEX. 
 
 INCOME ACCOUNTS. 
 
 Clans A, Claris B, and Claf<.s 0. 
 
 A. OPERATING REVENUES. 
 
 Page 
 
 Commercial Earnings 9 
 
 Industrial Earnings 10 
 
 Power Earning.s 10 
 
 Municipal Contract Lighting Earnings 11 
 
 Sales of Gas toother Public Utilities 11 
 
 Earnings from Residuals 11 
 
 a. Coke 12 
 
 b. Coal Gas Tar 12 
 
 c. Water Gas Tar 12 
 
 d. Ammonia 12 
 
 e. Other Residuals 12 
 
 Miscellaneous Earnings from Operation 12 
 
 B. NON-OPERATING REVENUES. 
 
 Profit on Merchandise Sales 13 
 
 Profit on Piping and Connections 13 
 
 Rents from Land, Buildings and Apparatus 14 
 
 Interest on Deposits 15 
 
 Interest and Dividends from Investments 15 
 
 Appropriations from Municipal Funds (Municipal Plants only) 15 
 
 Miscellaneous Non-oporating Revenues 16 
 
108 
 
 List of Accounts and Index, 
 
 o 
 
 o 
 
 o 
 
 _l 
 
 C^7 
 
 o> 
 
 CO 
 
 CO 
 
 CO 
 
 o? 
 
 C-i 
 
 (M 
 
 O-l 
 
 (M 
 
 l>1 
 
 ot 
 
 C^J 
 
 w 
 
 Ph 
 
 C/3 
 
 
 
 C 
 
 
 H 
 
 
 
 0) 
 
 $ 
 
 ;?; 
 
 
 
 
 ;3 
 
 t^ 
 
 
 
 s 
 
 O 
 
 o 
 
 
 
 c 
 
 jj 
 
 o 
 
 
 
 "C 
 
 ;-. 
 
 o 
 
 <1 
 
 
 
 
 O 
 
 
 ^" 
 
 
 2 ^x 
 
 ^ 
 
 w 
 
 o 
 
 73 
 
 r- 
 
 
 C/2 
 
 
 -fj 
 
 ;5 =^ 
 
 j6 
 
 y^ 
 
 o 
 
 !5 
 
 K T-H 
 
 1— 1 
 
 
 p 
 
 p 
 
 § 
 
 O 
 
 Ph 
 
 o 
 
 
 H 
 
 (1< 
 
 O 
 
 
 
 o 
 
 
 •< 
 
 
 
 g 
 
 •— 5 
 
 
 
 
 
 
 
 
 
 H 
 
 
 
 
 
 <d 
 
 
 
 
 
 ;^ 
 
 
 
 
 
 H 
 
 
 
 
 
 Pm 
 
 
 
 
 
 o 
 
 
 
 
 
 o 
 
 be 
 
 cc ,_ a 
 
 (i: ^ 
 
 c^ 
 
 K ^ 
 
 t^ o 
 
 c 
 P. 
 
 
 W 
 
 M 
 
 c« 
 
 f:^ 
 
 ^ ce 
 
 ce o 
 
 o Q 
 O 
 
 o o 
 
 
 O 
 
 TJ 
 
 
 
 
 O) 
 
 
 
 
 _N 
 
 
 
 
 
 
 
 
 "a 
 
 , ; 
 
 
 
 o 
 
 2 
 
 
 
 Xi 
 
 
 
 
 6 
 
 fe 
 
 © 
 
 
 O 
 
 
 
 s 
 
 © 
 
 o 
 
 
 © 
 
 O 
 
 m 
 
 w 
 
 rn 
 
 '^ 
 
 
 o^ 
 
 ■(-) 
 
 p. 
 
 
 ft 
 <3 
 
 "3 
 
 GO 
 
 
 cc 
 
 M 
 
 
 
 CJ 
 
 CC 
 
 ^ 
 
 
 o 
 
 O 
 
 O 
 
 
 1 
 
 
 
 
 ce 
 
 le 
 
 o 
 
 
 o 
 O 
 
 5 
 
 O 
 
 
 «*-! 
 
 «i-i 
 
 
 
 o 
 
 o 
 
 c« 
 
 
 
 
 p 
 
 
 © 
 
 © 
 
 o 
 
 
 © 
 
 © 
 
 © 
 
 
 G 
 
 c 
 
 
 
 ce 
 
 ce 
 
 5 
 
 
 H 
 
 p 
 
 
 
 © 
 
 © 
 
 — 
 
 1?; 
 
 'ct 
 
 'ci 
 
 i 
 
 ;? 
 
 s 
 H 
 
 ^ 
 
 S 
 
 «c5 
 
 z 
 5 
 S 
 
 i>^ 
 
 CO 
 
List of Accounts and Index. 
 
 109 
 
 © to lo o o t^ r- oo 00 
 
 tL'^t C<t C^l Oi Oi C<t (>t Oi 
 
 Q 
 
 
 
 "S 2 = §.22 
 ?;^ fe <::' o S ^ o 
 
 o 
 
 .;£ <o 
 
 PSCSCSOSCif-HrHl-H 
 
 a ■ 
 
 o 
 
 a 
 .2 
 
 a. 
 
 o o 
 
 (u c :::: 
 
 00 CO 
 
 
 
 ■<T iO 
 
 2 § 
 
 
 
 
 
 
 
 
 
 ^ 
 
 
 
 
 
 
 
 K 
 
 
 . ^ 
 
 
 
 
 
 
 
 '^ 
 
 
 c« 
 
 
 
 
 
 
 
 c 
 
 
 3 ''' 
 
 
 
 
 
 
 
 CC 
 
 
 CO a 
 
 
 
 
 
 
 
 w 
 
 
 
 
 
 
 M 
 
 
 
 .2 
 
 
 ce ■'3 
 
 
 
 
 03 
 
 
 
 i^ 
 
 
 a :::: 
 
 
 
 
 o 
 
 
 
 a 
 
 
 a 3 
 
 CQ 
 
 
 lJ 
 
 t. 
 
 
 
 Oh 
 3 
 
 
 < pa 
 
 ao 
 
 
 o 
 
 ® 
 
 
 
 m 
 
 
 on CO 
 
 2 
 
 
 x> 
 
 cd 
 
 
 
 
 
 rt a3 
 
 -5 
 
 
 
 tr' 
 
 
 
 S 
 
 
 O O 
 
 C:) 
 
 
 r^ 
 
 
 
 O 
 
 
 t^ ^ 
 
 
 
 bo 
 
 bo 
 
 
 
 
 
 © © 
 
 
 
 c 
 
 _C 
 
 
 
 © 
 
 
 
 
 
 "ce 
 
 "^ 
 
 
 
 rf 
 
 
 ^^ 
 
 
 
 t.1 
 
 C-i 
 
 
 
 t>- 
 
 
 
 
 
 QJ 
 
 o 
 
 
 
 
 
 
 
 
 O 
 
 O 
 
 © 
 
 
 o 
 
 
 o o 
 © © 
 
 
 
 
 
 o 
 
 © 
 
 © 
 
 c 
 
 
 Maintenan 
 
 Maintenan 
 
 Grounds. 
 
 
 55 
 O 
 
 2 
 
 £ 
 
 2 
 
 ee r- 
 c «- 
 
 © a 
 
 o 
 
 i 
 
 o 
 << 
 
 
 2 
 
 o 
 
 o 
 
 ^ 
 
 '^j 
 
 CO 
 
 H 
 ^ 
 
 TjJ \6 
 
 
 a 
 
 
 
 T-^ 
 
 rH 
 
 
 »— 1 T-( 
 
 
 (!< 
 
 
 
 
 
 
 ^ 
 
 
 
 o 
 
 
 
 
 
 
 :^ 
 
 
110 
 
 List of Accounts and Index. 
 
 03 .-i(M<MCO CC CO "^ rJ^lOO 
 tiDCCCOCOCO CO CO CO COCOCO 
 
 • o 
 . w 
 
 • a 
 
 • a> 
 
 • a 
 
 . a 
 
 « 
 O 
 
 r/3 
 H 
 
 O 
 o 
 
 o 
 
 <1 
 
 O 
 
 I— ( 
 
 O 
 
 o 
 
 3 
 C 
 
 s :i 
 
 n3 
 O! be 
 
 "'I 
 
 fa 
 
 5 be 
 
 «2 
 
 ^ 
 
 : a 
 
 s:^ 
 
 d 
 
 • :3 
 
 <-^ 
 
 (D 
 
 • (D 
 
 
 Ph 
 
 
 «! C« 
 
 X 
 
 • 52 
 
 a ce 
 
 a 
 
 
 OO 
 
 'd 
 
 • 'O 
 
 'i?'^ 
 
 
 
 
 yj 
 © 
 
 • o 
 
 f-g 
 
 5h O ,>^>(1) 
 
 •• =3 o n! z^ 
 
 O CO CO o 
 
 r .— O '^ ® 
 
 ^ o o 
 
 ;_ O iS 
 
 Q Clh W 
 
 a, • 3 
 
 d :§ 
 
 O • 0) 
 
 ■■^ : S 
 
 ill 
 
 c3 -O O 
 O O O 
 1?.^ Oi Oi 
 
 (» 
 <D 
 
 'a 
 
 s 
 
 03 
 
 o 
 
 o 
 
 be 
 
 ft 
 
 O «fH OJ 
 
 03 O 
 
 Oh-Ih 
 
 be ?-^ ?- t- QC 00 
 
 CS CO CO CO CO CO 
 
 03 rt 
 
 c a 
 
 ft :^ 
 ft p 
 <3: w 
 
 .t: ft 
 
 o g^ 
 
 o o 
 
 bt ce 
 
 .S 03 
 
 W ^ i,J 
 
 ft eg ;q 
 O Q ^ 
 
 o 
 
 3 c 
 
 ^ 2 
 
 ft 3 
 
 ft 5 
 
 be fa 
 
 •r! !» 
 
 03 3 
 
 ft ft 
 
 QJ 03 
 
 
 o 
 
List of Accounts and Index. 
 
 Ill 
 
 Plh 
 
 O 
 Q 
 O 
 < 
 
 m 
 
 !^ 
 
 a. 
 
 S 
 
 K 
 O 
 
 o 
 
 
 H 
 
 H 
 
 o 
 
 ;?; 
 
 D 
 
 IS 
 
 Q 
 
 o 
 
 o 
 
 
 o 
 
 1-3 ® 
 bo ^ 
 
 cc 
 
 Vi 
 
 C 
 
 a 
 
 X 
 
 ft 
 
 3 
 «3 
 
 ;^ ^ 
 
 c c 
 
 c 2 
 
 a 
 s 
 
 o o 
 
 § I 
 
 CO C 
 
 <^ .2 
 
 o ^ 
 
 ft 
 
 * ft 
 
 oq 
 
 ft 
 
 50 
 
 ft 
 ft 
 
 GO 
 
 s 
 
 . s 
 
 eg -iJ 
 
 to Oi 
 
 .S ^ 
 
 ■2 P 
 
 eS '^ 
 
 O) <S) 
 
 ft 3 
 
 O fe 
 
 ■*-» 
 
 be 
 
 c 
 
 c 
 
 a> 
 
 
 6 
 
 is 
 
 ft 
 
 *3 
 
 '3 
 
 CQ 
 
 cr 
 
 
 KI 
 
 c 
 
 ■<^ 
 
 oi 
 
 c 
 
 
 ee 
 
 0^ 
 
 
 
 E 
 
 tl 
 
 (1 
 
 ^ 
 
 ^ 
 
 
 
 '0 
 
 *o 
 
 ca 
 
 w 
 
 
 «4-l 
 
 
 
 Cfc-C 
 
 
 
 © 
 
 
 
 
 
 • 
 
 
 c °^ 
 
 5 
 
 ^'2 
 
 c 
 
 c c 
 
 OI 
 
 ® 3 
 
 -fas 
 
 ■- 
 
 c 
 
 a fcH 
 
 ■3 
 
 •SO 
 
 ;^ 
 
 ^ 
 
 w 
 
 CO 
 
 CO 
 
 cr^ 
 
 p 
 
112 
 
 List of Accounts and Index. 
 
 <D '^■» c^T CO cvr ?c -t^ 
 bD '^t' ^ -Tt* •* -* Tj^ 
 
 O) o 
 
 2? bfcO) 
 
 « eg 
 
 H 
 
 o 
 
 • 
 
 • 
 
 • 
 
 . . a; 
 
 
 
 
 . '/I •— ' 
 
 © 
 
 1-, 
 
 • 
 
 :^9- 
 
 OJ 
 
 
 ; 
 
 : s a 
 
 
 
 •ri 
 
 
 0) 
 
 s 
 
 c 
 
 a* 
 
 
 
 EPS 
 
 :^ bo 
 
 
 5 % be 3? cH 
 
 ce S S- =^Ti 
 
 t- S a - t^ s 
 
 0) c« c ?? ® 
 
 |5 
 
 
 
 lO :o ?> ?> t-- 
 
 CO CO CO CO CO 
 
 
 o 
 
 
 
 
 s 
 
 
 &3 
 
 
 0) 
 
 
 
 
 50 
 
 
 W 0) 
 
 
 ^ 
 
 
 
 
 OQ 
 
 
 II 
 
 
 jH 
 
 
 ^c^ 
 
 
 .2 
 
 
 ^^•2g 
 
 
 3 
 
 u. 
 
 5 :3 c 
 
 
 £ 
 
 o 
 
 s-eS. 
 
 2 s- X 
 
 
 "C 
 
 cS 
 
 
 
 ^ 
 
 52 "Sa 
 
 
 
 
 
 ^ 
 
 S 
 
 
 o5 
 
 o 
 
 o 
 
 
 «di> 
 
 H 
 
 CO 
 
 
 CO CO 
 
 O Q 
 
 « CO 
 
 g 
 
 OP® 
 
 'S s-^ 
 
 K 
 
 
 CC-^'. O 
 
 ^ H 
 
 H 
 
 O O <D _j 
 
 d o* -; 
 
 S £ ^ 'J' 
 > 2 'S -^ 
 
 t- © >3 S 
 
 (4^ V-( «kw (£l 
 
 o o o ^ 
 
 O CJ o >^ 
 
 c c c 
 © © © j^ 
 
 .S'.S.S = 
 '5 "3 *S •■-- 
 
 h s 
 
 o _ 
 
 5.2 
 
 c3 d 
 
 to 
 
 fct = o 
 
 c - p 
 
 ♦^ — © 
 
 [^ — f^ 
 
 '^ ^ 2 " 
 
 ci to "" "^ 
 
 , „ 3 be *J 
 
 be.;:: :: © 
 
 •- o -^ l: 
 
 "^ ^ ^ o 
 
 ;^ ;^ ^ ^ ® 
 
 33 aJ 3? 
 
 C2 !z:' 
 
 © ;;^ 
 
 » . . . 
 
 o ce ^ © an 
 
 ^-1 O"? ->? M CO CO 
 
 H Tt r)^ -p "^ ^ 
 
 -t: o 
 
 ^ 
 
 a 
 
 
 f* 
 
 
 
 © 
 
 c» 
 
 
 c 
 
 be 
 
 o 
 
 be 
 
 
 O 
 
 =? s 
 
 
 
 I—: 
 
 ■1-3 C 
 
 
 5^ 
 
 
 
 © 
 
 © © 
 
 o 
 
 
 % -^ 
 
 
 
 
 
 o;S 
 
 cq 
 
 
 o o 
 
 ^1 
 
 
 ©.xP 
 
 c 
 
 ? 
 
 ^ 
 
 
 .S-bO 
 
 a © 
 
 a 
 
 
 Co 
 
 
 ZL 
 
 c 
 
 o 
 
 _~ 
 
 
 2 
 
 3 
 
 3 
 
 ^ 
 
 '?? 
 
 
 <; 
 
 ^ 
 
 < 
 
 ?3 
 
 
 H 
 
 
 
 Pi^ 
 
 
 
 <j 
 
 M 
 
 CO 
 
 
 -r^ 
 
 
 « 
 
 '^ 
 
 ^ 
 
 ^ 
 
 TtH 
 
 
 ^ 
 
 
 
 1— ( 
 
 
 
 ^1 
 
 
 
 -<! 
 
 
 
 Q 
 
 
 
 S 
 
 
List of Accounts and Index. 
 
 113 
 
 
 
 
 Z 
 
 
 
 t^ 
 
 
 
 Q 
 
 
 
 Q 
 
 
 
 o 
 
 
 
 < 
 
 i4 
 
 
 If] 
 
 c 
 
 
 m 
 
 « 
 
 
 y. 
 
 s 
 
 
 CU 
 
 IS 
 
 I 
 
 
 X 
 
 o 
 
 
 K 
 
 
 '^ 
 
 o 
 
 ^ 
 
 % 
 
 >2 
 
 1— 1 
 
 t 
 
 
 
 s 
 
 H 
 
 
 
 <- 
 
 
 
 ^ 
 
 
 
 W 
 
 
 
 Oh 
 
 
 
 ^ 
 
 
 
 • • to 
 
 P — :^ ^ 
 
 M c o o 
 'o ^ o^ 
 
 c 
 
 o 
 
 O M 
 
 0.2 
 
 c £ 
 
 o 
 
 o , 
 
 o c 
 
 o 
 
 t: fc- o ; 
 
 53 o o X ^ 
 
 « © :e :::: -3 
 m rr. o -^ 
 
 t- <- 00 GO 
 
 
 3 
 CO 
 
 o 
 
 o S 
 
 I CD c 
 S^£ 
 
 lis 
 
 & = -- 
 
 cj o — ■ 
 
 -T O O 
 
 c c 
 
 ^ X X 
 
 S 2 .2 
 
 i5£ 
 
 c« •/: C 
 C 3 O 
 o o O 
 
 - 3i o ^ 
 
 © © 
 
 E 
 42. 
 
 Jo 
 
 C X 
 
 © CO: 
 
 if 
 
 © *^ ® 
 © C © 
 
 s © c 
 
 s t; c .: 
 
 « p3 ce 2Q 
 
 O 
 
 
 ^ 
 
 
 ce 
 
 '^ 
 
 CO 
 
 oc 
 
 © 
 
 ac 
 
 © 
 
 != 
 
 E 
 
 C 
 
 O 
 
 
 ^_ 
 
 
 ci 
 
 
 
 
 © 
 
 
 
 
 © 
 
 
 O 
 
 
 i-^ 
 
 
 ^>^ 
 
 
 C O 
 
1^1 -i List of Accounts and Index. 
 
 OPKRATING EXPENSE x\C(X:)UXTS. 
 VI. Undistributed. 
 
 Class A and Class B. 
 
 Pa "re 
 
 54. Injuries and damages 55 
 
 55. Insurance 56 
 
 56. Stationery and Printing 57 
 
 57. Operation of Stores Department 57 
 
 58. Maintenance of Stores Department Equipment 57 
 
 59. Maintenance of Stores Department Buildings, Fixtures & Grounds 58 
 
 60. Operation of Utility Equipment 58 
 
 61. Maintenance of Utility Equipment 58 
 
 62. Maintenance of Utility equipment Buildings, Fixtures and 
 
 Grounds 59 
 
 Class C. 
 54-62. Undistributed Expenses * 55-59 
 
 DEPRECIATION. 
 
 Class A, Class B and Class C. 
 Depreciation Reserve Charge 59 
 
 CONTINGENCIES (EXTRAORDINARY. ) 
 
 Class A, Class B and Class C. 
 Contingencies (Extraordinary) 60 
 
 TAXES. 
 
 Class A, Class B and Class C. 
 Taxes <>1 
 
 DEDUCTIONS FROM GROSS INCOME. 
 
 Class A, Class B and Class C. 
 
 Interest on Funded Debt 62 
 
 Interest on Real Estate Mortgages 62 
 
 Interest on Floating Debt 63 
 
 Contractual Sinking Fund Requirements 63 
 
List of Accounts and Index. 113 
 
 BALANCE SHEET ACCOUNTS. 
 
 CONSTRUCTION AND EQUIPMENT ACCOUNTS. 
 
 All Classes. 
 
 Intangtble. 
 
 Pd^'e 
 
 Organization 68 
 
 Franchises (58 
 
 Rights, Licenses, etc 09 
 
 Tangibi-e. 
 
 Land (used in operation of property) 70 
 
 ( Gas works Land 70 
 
 I Distribution Department Land 71 
 
 * -^ General Office Land 71 
 
 I Stores Department Land 71 
 
 t Utility Equipment Land 72 
 
 Buildings, Fixtures and Grounds (used in operation of property) 72 
 
 I Coal Gas Buildings. Fixtures and Grounds 73 
 
 I Water (ias F3uildings, Fixtures and Grounds ' 73 
 
 Purchased Gas Buildings, Fixtures and Grounds 73 
 
 lioiler Plant Jkiildings, Fixtures and Grounds 74 
 
 I 
 
 J 
 Distribution Buildings. Fixtures and Grounds 71 
 
 General Office Buildings, Fixtures and Grounds 74 
 
 } Stol-es Department Buildings. Fixtures and Grounds 75 
 
 (^ Utility E(iuipment Buildings, Fixt«ures and fJrounds 75 
 
 Gas Production Apparatus 75 
 
 Coal Gas Apparatus 76 
 
 Water tJas Apparatus 7G 
 
 Purchased Gas Apparatus 77 
 
 Jioilers and Boilor Plant. R(|uipni<Mit 77 
 
 Distribution system IS 
 
 Mains 78 
 
 Services 78 
 
 Meters 79 
 
 Municipal Contract Lighting System 79 
 
 General Office E(iuipment 80 
 
 Stores Department Eijuipment 80 
 
 Utility Ecjuipment 80 
 
 Miscellaneous Equipment 81 
 
 *These accounts are included in Ww af^couiits Land xtsed in Operation of Projyrr- 
 tii and Jiuihlina>': Fixturcx and (ironnil^, respectively, In class B. and class C. 
 
116 List of Accounts and Index. 
 
 Miscellaneous Construction and Equipment Expenditures 81 
 
 f Salaries During Construction 81 
 
 I Office Supplies and Expenses Durin": Construction 82 
 
 I Stationery and Printin"' During Construction 82 
 
 j Law Expenses During Construction 82 
 
 -::- i Injuries and Damages During Construction 83 
 
 I Insurance During Construction 84 
 
 I Taxes During Construction 84 
 
 j Interest Daring Construction 84 
 
 I Discount on Bonds During Construction 85 
 
 [ Miscellaneous Expenditures During Construction 85 
 
 Cost of Plant Purchased (in lieu of plant constructed) 85 
 
 TREASURY SECURITIES. 
 
 All Classes. 
 
 Treasury Securities 86 
 
 INVESTMENTS. 
 
 All Classes. 
 
 Investments 86 
 
 RESERVE ACCOUNTS. 
 Required Permanent Reserves. " 
 
 All Classes. 
 
 Depreciation Reserve 87 
 
 Sinking Fund Reserve 88 
 
 Amortization Reserve 88 
 
 Optional Reserves. 
 
 All Classes. 
 
 Maintenance Reserve 89 
 
 Uncollectible Accounts Reserve 89 
 
 Promotion of Business Reserve 90 
 
 Injuries and Damages Reserve 93 
 
 Insurance Reserve 91 
 
 * These accounts included in the account, Mif<ceUane(nis Confttnu-tion 
 and Equipment Expenditures in class B and class C. 
 
List of Accounts and Index. 117 
 
 CURRENT ASSETS. 
 
 All Classes. 
 
 Page 
 
 Cash 91 
 
 Notes and Bills Receivable 91 
 
 Accounts Receivable 92 
 
 Interest and Dividends Receivable 92 
 
 Jtlaterials and Supplies 93 
 
 Coal 93 
 
 Oil 93 
 
 Coke 94 
 
 Tar 94 
 
 Ammonia 95 
 
 Purifying Material 95 
 
 Cast Pipe and Fittings 95 
 
 Wrought Pipe and Fittings 90 
 
 Meters 96 
 
 Appliances 96 
 
 Miscellaneous Material and Supplies 97 
 
 M iscellaneous Current Assets 97 
 
 PREPAID ACCOUNTS. 
 
 A /I Classes. 
 
 Prepaid I nsurance 98 
 
 Prepaid Taxes 98 
 
 Prepaid Interest 98 
 
 -Miscellaneous Prepaid Accounts 99 
 
 CAPITAL LIAlilLTTlES. 
 
 All Cl(.'<sr.s. 
 
 ^Capital Stock 99 
 
 Funded Debt 100 
 
 MORTGAGE LIABILITIES. 
 
 All Classes. 
 
 Real Estate Mortgages 100 
 
 Other Mortgages 101 
 
118 List of Accounts and Index. 
 
 CURRENT LIABILITIES. 
 
 All Classes. 
 
 Notes and Bills Payable 101 
 
 Accounts Payable 102 
 
 Matured Interest on Funded Debt Unpaid 102 
 
 Matured Interest on Notes and Bills Payable Unpaid 102 
 
 Dividends Unpaid 103 
 
 Deposits 103 
 
 Miscellaneous Current Liabilities 103 
 
 ACCRUED LIABILITIES. 
 
 All Classes. 
 
 Insurance Accrued 104 
 
 Taxes Accrued 104 
 
 Unmatured Interest on Funded Debt Accrued 105 
 
 Unmatured Interest on Notes and Bills Payable Accrued 105 
 
 Dividends Accrued 105 
 
 Miscellaneous Liabilities Accrued 106 
 

.i^'