ARIZONA 
 
 Uniform Classification 
 of Accounts 
 
 For Gas Corporations 
 
 Adopted October 10, 1913. 
 Effective January 1, 1914. 
 
 ARIZONA CORPORATION COMMISSION 
 
 STATE HOUSE 
 PHOENIX, ARIZONA 
 
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 UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
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 BEFORE THE ARIZONA CORPORATION COMMISSION. 
 
 In the matter of a Uniform Classifi- I 
 
 fication of Accounts for Gas Cor- V Docket No. 59. 
 
 porations. \ 
 
 It Is Hereby Ordered: 
 
 That the Uniform Classification of Accounts and detailed text or 
 instructions annexed hereto and hereby made ia. part hereof, be used 
 and adopted by all gas 'Corporations doing business in the State 
 of Arizona on or before the 1st day of January, 1914, and until 
 the further order of the Commission in the premises made and pro¬ 
 vided. 
 
 
 Gas Corporations operating in cities of substantially 10,000 popula¬ 
 tion or over iwiill keep at least the list of accounts prescribed in Class 
 A classification, and all gas corporations operating in cities of less 
 than 10,000 population will keep at least the accounts prescribed in 
 Class B classification. 
 
 J 
 
 Provided, however that small gas corporations operated by gaso¬ 
 line and acetylene processes may keep the list of accounts prescribed 
 in Class C classification. 
 
 
 ARIZONA CORPORATION COMMISSION, 
 W. P. GEARY, Chairman. 
 
 A. W. COLE, 
 
 F. A. JONES, 
 
 Commissioners. 
 
 W 
 
 (SEAL) Dated at Phoenix, Arizona, this 10th day of October, 19F 
 
 Attest: FRANK DE SOUZA, Secretary 
 
 56721 
 
4 
 
 ARIZONA CORPORATION COMMISSION 
 
 INCOME ACCOUNT FORM FOR REPORT. 
 
 CLASS A, CLASS B AND CLASS C. 
 OPERATING REVENUES. 
 
 Commercial Earnings. (Details). 
 
 Industrial Earnings ... (Details). 
 
 Power Earnings .... (Details). 
 
 Municipal Contract Lighting Earnings.... (Details). 
 
 Sales of Gas to Other Public Utilities.... (Details). 
 
 Total Earnings from Gas. 
 
 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 of Discount on Bonds Fund 
 
 Requirements . (Details). 
 
 Amortization Reserve Requirements. (Details). 
 
 Miscellaneous Deductions. (Details). 
 
 Total. 
 
 Net Income or Deficit. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 5 
 
 DISPOSITION OF NET INCOME. 
 
 Preferred Stock Dividends. (Details) 
 
 Common Stock Dividends. (Details) 
 
 Other Payments 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).. 
 
G 
 
 ARIZONA CORPORATION COMMISSION 
 
 DETAILED ACCOUNTS WITH TEXT. 
 
 OPERATING REVENUES. 
 
 Commercial Earnings. 
 
 Credit this account with all earnings from the sale of gas to com¬ 
 mercial customers for both lighting and fuel purposes when sold sep¬ 
 arately or through the same meter. Commercial consumers embrace 
 residences, offices, retail mercantile establishments, etc., where the 
 gas purchased is not used primarily for power or industrial purposes. 
 Where, however, some manufacturing or industrial processes are per¬ 
 formed in any residence or store, but such process being merely inci¬ 
 dental to the broader use of the premises as a commercial consumer 
 and the gas consumed not being separately metered, the total con¬ 
 sumption 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 division shall be 
 •credited to subdivisions of this account and reported separately to 
 the Corporation Commission as follows: 
 
 a. Earnings from Sales for Commercial Lighting. 
 
 b. Earnings from Sales for Commercial Fuel. 
 
 Gas sold to manufacturing establishments for lighting, fuel an 1 
 industrial purposes will not be credited to this account. 
 
 Where it is the custom of the corporation to charge a. minimum 
 amount in cases where the consumption during the month is lees than 
 a prescribed amount, the total amount of such minimum charge shall 
 be credited to this account or its appropriate sub-account. Where it 
 is the custom of the corporation 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. Corporations desiring to do so may open 
 sub-accounts to show the Minimum Bill and the Discount or Penalty 
 items. 
 
 Industrial Earnings. 
 
 Credit this account with all earnings from the sale of gas for 
 lighting, fuel and industrial purposes sold to manufacturing and indus¬ 
 trial 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 appro¬ 
 priate sub-divisions of this account and reported separately to the 
 Corporation Commission. 
 
 Where it is the custom of the corporation to charge a minimum 
 amount in cases where the consumption during the month is less than. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 7 
 
 a prescribed amount, the total amount of such minimum charge shall 
 be credite'd to this account or to its appropriate sub-account. Where 
 it is the custom of the corporation 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. Corporations desiring to do so may open 
 .sub-accounts to show the Minimum Bill and the Discount or Penalty 
 items. 
 
 Power Earnings. 
 
 Credit this account with the earnings from all sales of gas for 
 power purposes. 
 
 Where it is the custom of the corporation 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 corporation 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. Corporations desiring to do so may open 
 sub-accounts to show the Minimum Bill and the Discount or Penalty 
 items. 
 
 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 commercial 
 consumers. 
 
 Earnings from the Sale of Gas to Other Public Service Corporations. 
 
 Credit to this account all earnings derived from supplying gas to 
 other companies engaged in the production, distribution or sale of 
 gas. Sub-iaccounts are to be opened for each company to which gas is 
 furnished, the account showing the name of the purchasing gas com¬ 
 pany, the amount of gas purchased, and the total earnings from such 
 sales, which details will be called for in the annual report to the Cor¬ 
 poration Commission. 
 
 Note:—This account is included 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 
 
8 
 
 ARIZONA CORPORATION COMMISSION 
 
 residuals and by-products. Separate accounts are to be opened for 
 each class of residuals or by-products, showing the earnings'from the 
 sale of each as follows: 
 
 a. Earnings from the sale of coke. 
 
 b. 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 by-products. 
 
 The 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 pur¬ 
 chaser. 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 cor¬ 
 responding Residual Expense Accounts opened for that purpose. The 
 net earnings from the sale of residuals will be carried to the Income 
 Account. 
 
 Miscellaneous Earnings from Operation. 
 
 Credit to this account all earnings received from operating trans¬ 
 actions not properly includible in the preceding accounts. 
 
 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, ias used in this account, is defined as being the excess of the 
 sales price over the cash cost, including the invoice cost, cost of hand¬ 
 ling, storage, etc. Charge this account with all expenses for labor 
 and material in connection with the sale of such appliances or mer¬ 
 chandise. 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 Corporation Commission. 
 
 Note:—Receipts from the sale of superseded apparatus, junk or 
 salvage will not be credited to this account, but to the Depreciation 
 Reserve. 
 
 Note:—This account is included in the account Miscellaneous 
 Non-Operating Revenues in class C. 
 
 Profit on Piping and Connections. 
 
 Credit this account with all earnings derived from piping and 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 y 
 
 connection work performed by the corporation. This includes earn¬ 
 ings from services performed on the consumer’s premises, such as 
 piping consumer’s premises, connecting and disconnecting stoves, en¬ 
 gines and other appliances, the re-location of piping or apparatus and 
 other gas-fitting work. If prospective consumers are charged for ser¬ 
 vices performed by the corporation in connecting the house piping 
 with the service connection or for laying the service piping, such 
 earnings shall be credited to this account. Where the cost of laying 
 the service is charged to the property owner, such work shall not be 
 included 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 
 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 Corporation Commission. 
 
 Note:—This account is included in the account Miscellaneous 
 Non-Operating Revenues in class 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 fur 
 the rental of any apparatus or appliances covers also the cost of con¬ 
 necting such apparatus and its maintenance, the entire revenue from 
 such contract shall be credited to this account. 
 
 To this account shall be charged all expenses incurred in connec¬ 
 tion 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 proceed¬ 
 ings, and taxes, unless the taxes are to be paid by the tenant. Any 
 expenses accruing while land and buildings are idle, also repairs upon 
 such property, will be charged to this account. Only the net revenue 
 or profit from the above transactions will be carried to the income 
 Account in the annual report. 
 
 Credits and charges to this account are to be made in such a 
 manner as to admit of a detailed analysis being made when called 
 for by the Corporation Commission. 
 
 Note:—This account is included in the account Miscellaneous 
 Non-Operating Revenues in class C. 
 
 Interest on Deposits. 
 
 Credit to this account all interest as it accrues on deposits of the 
 gas corporation funds with banks, trust companies or individuals. 
 Interest on security investments will not be credited to this account 
 but to the account Interest and Dividends from Investments. Interest 
 on moneye belonging to 'any of the reserves of the corporation will be 
 credited to such reserves. 
 
 Note:—This account is included in the account Miscellaneous 
 Non-operating Revenues in class C. 
 
10 
 
 ARIZONA CORPORATION COMMISSION 
 
 Interest and Dividends from 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 corporation. 
 
 Credit to this account the cash value, as on the date when they 
 become collectible, of dividends upon the stocks, preferred and com¬ 
 mon, of corporations held as investments by the gas corporation. 
 
 A description of the securities whose yield is credited to this 
 account will be called for in the annual report to the Corporation 
 Commission. 
 
 Note:—This account is included in the account Miscellaneous 
 Non-operating Revenues in class C. 
 
 Miscellaneous Non-operating Revenues. 
 
 Credit to this account all revenues from non-operating sources 
 not includible in any of the preceding accounts. 
 
 Corporations 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. UNDISTRIBUTED. 
 
 Note:—'In case any gas corporation finds it impossible or imprac¬ 
 ticable to keep its accounts with the detail herein prescribed, it should 
 petition the Corporation Commission for authority to consolidate any 
 two or more accounts, accompanying its petition with such facts 
 which in its judgment make the keeping of the detailed accounts im¬ 
 practicable. 
 
 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 corporation. This includes the expense of maintaining 
 intact the organization of the corporation, the manufacture, distribn- 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 11 
 
 tion and sale of gas and all processes necessarily incident thereto, 
 together 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 corporation service performed or of any transactions 
 of a commercial nature shall be excluded therefrom. 
 
 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 excludes 
 
 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 casualties 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 effi¬ 
 ciency. When, however, a complete replacement of any building or 
 structure, facility or unit of equipment is made necessary regardless 
 of such current expenditures, the un-current or extraordinary repairs, 
 renewals or replacements made necessay will be charged to the De¬ 
 preciation 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 explain¬ 
 ing 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 au¬ 
 thorized by law and embraces not only finished and unfinished prod¬ 
 ucts, but all expenses incurred in connection with their preparation 
 for use and specifically chargeable against such products, and also 
 includes a portion of the stores expenses, if such materials and sup¬ 
 plies pass through the stores department. 
 
 Hand Toois 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 account 
 for the benefit of which they were purchased. 
 
 Expenses should be understood to mean all expenditures made o • 
 incurred which are chargeable to the accounts referred to and whicn 
 
 are not Labor or Materials and Supplies. 
 
12 
 
 ARIZONA CORPORATION COMMISSION 
 
 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 super¬ 
 intendence will be apportioned over the respective production depart¬ 
 ments. 
 
 Note:—This account is included in the account Coal Gas Operating 
 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, guymen, rig¬ 
 gers, shovelers and wheelers of fuel. The cost of bringing coal from 
 storage to charging floor if performed by other than retort house 
 employes will be charged to the cost of coal. The 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 Operat¬ 
 ing Labor in class B. 
 
 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, reviving 
 oxide, removing spent oxide, operating conveyors, and general labor 
 employed in the purifier house or in the process of purifying coal gas. 
 Exclude maintenance labor. 
 
 Note:—<If water gas is made and purified by the same employes, 
 or a portion of the gas charged to production is purchased and is 
 purified by the same employes, the total cost of purifying labor a: 
 
UNIFORM ACCOUNTS—GA3 CORPORATIONS. 
 
 13 
 
 the works will be apportioned over the respective production depart¬ 
 ments. 
 
 Note:—This account is included in the 'account Coal Gas Operat¬ 
 ing Labor in class B. 
 
 Note:—Labor making new oxide will be charged to Purifying Ma¬ 
 terial 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 removing 
 snow and refuse, etc. Exclude maintenance labor. 
 
 Note:—Where water gas is also produced or a portion of the gas 
 charged to production is purchased, the total cost of miscellaneous 
 labor ia:t the works will be apportioned over the respective production 
 departments. 
 
 Note:—This account is included in the account Coal Gas Operat¬ 
 ing Labor in class B. 
 
 Coal 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, switching, 
 demurrage, cost of unloading and cartage to the point of delivery a: 
 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 
 Expense Accounts, if coke is used, charge at the average net receipts 
 per ton of coke sold for the current year and credit Coke Stock Ac¬ 
 count. 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 is 
 used, charge at the cost delivered in storage tanks, including the in¬ 
 voice cost, cost of pumping and piping, with proper proportion for 
 any loss by evaporation or leakage, and credit Oil Stock Account. 
 
 If water gas is used charge for the same at the holder cost per 
 thousand cubic feet. 
 
 Steam. 
 
 The total expense of generating steam is to be determined through 
 
14 
 
 ARIZONA CORPORATION COMMISSION 
 
 a group of accounts referred to as the Steam Generation Apportion¬ 
 ment Account. Where a corporation is furnishing but one public serv¬ 
 ice from its boiler plant, the details of the steam expense will appear 
 in the Steam Generation Apportionment Account, and the total ex¬ 
 pense as shown therein will be carried to this account in the Produc¬ 
 tion group of accounts and so shown in the annual report to the Cor¬ 
 poration Commission. Where, however, two or more corporations 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 expense 
 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 purposes 
 than the production of gas, the expense for steam will be further 
 apportioned, charging the appropriate expense accounts. 
 
 Retort 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 operat¬ 
 ing labor and repairs. This includes such items of expenses as small 
 hand tools, lubricants and waste, brooms, hose, etc. Exclude main¬ 
 tenance supplies and expenses. 
 
 Note:—This account is included in the account Miscellaneous Coal 
 Gas Supplies and Expenses in class B. 
 
 Coal Gas 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 Mate¬ 
 rial 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. 
 
 Note:—This account is included in the account Miscellaneous 
 Coal Gas Supplies and Expenses in class B. 
 
 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, lubri¬ 
 cants, etc., and works stationery, telephones, etc., if it is desired to 
 distribute such items. Exclude maintenance supplies and expenses. 
 
 Note:—This account is included in the account Miscellaneous 
 Coal Gas Supplies and Expenses in class B. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 15 
 
 Maintenance of Benches. 
 
 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 re¬ 
 torts. 
 
 Note:—This account is included in the account Maintenance of 
 Coal Gas Apparatus in class B. 
 
 Maintenance of Coal Gas Apparatus. 
 
 Charge to this account all expenses for labor and material incur¬ 
 red in repairing coal gas machinery and apparatus, embracing such 
 items as purifying apparatus, exhausters, condensers, piping at works, 
 electric and compressed air equipment, pumps, gas holders at works, 
 etc. 
 
 Note:—If water gas is also produced, or if a part of the gas 
 charged to production is purchased, 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 respect¬ 
 ive production departments. 
 
 Note:—This account is included in the account Maintenance of 
 Coal Gas Apparatus in class B. 
 
 ' : ui 
 
 ! 1 ' V{ r 
 
 Maintenance of Coal Gas Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material 
 incurred in repairing buildings and structures use dexclusively for the 
 manufacture^ of coal gas, as condensing and purifying buildings, retort 
 houses, out-bupdings, 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 gas. 
 production department and any other department, as for example, 
 buildings, fixtures and grounds also used in the prbduction 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. 
 
 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 per¬ 
 taining to the water gas production department, whether at the gen¬ 
 eral office or works. 
 
 Note:—If coal gas is also produced at the works or a portion of 
 
16 
 
 ARIZONA CORPORATION COMMISSION 
 
 the gas charged to the production department is purchased gas, the 
 total cost of superintendence will be apportioned over the respective 
 production departments. 
 
 Note:—This account is included in the account Water Gas Oper¬ 
 ating 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 
 employed 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 engine'* 
 while making water gas. Exclude maintenance labor. 
 
 Note:—This account is included in the account Water Gas Oper¬ 
 ating Labor in class B. 
 
 Purifying Labor. 
 
 Charge to this account all operating labor in the purification or 
 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 same employes also have charge of purifying coal 
 gas produced at the works or the purification of purchased gas, the 
 total expense for purifying labor will be apportioned over the cor¬ 
 responding accounts of the respective production departments. 
 
 Note:—Labor making new oxide will be charged to the Purifying 
 Material Stock Account. 
 
 Note:—This account is included in the account Water Gas Oper¬ 
 ating Labor in class B. 
 
 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 enow 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 be apportioned over the respective Production 
 accounts. 
 
 Note:—This account is included in the account Water Gas Oper¬ 
 ating Labor in class B. 
 
 Steam for Generating Water Gas. 
 
 The total expense of generating steam is to be determined through 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 7 
 
 a separate group of accounts known as the Steam Apportionment 
 Account. Where a plant is operating but one corporation service 
 from its boiler plant, as for example a water gas production depart¬ 
 ment, and all the steam generated is used in the production of water 
 gas, the details of the steam expense will appear in the Steam Appor¬ 
 tionment Account and the total of that group will be carried to this 
 account. Where, however, two or more services are making a demand 
 upon the same boiler equipment, the total cost of steam, ae shown 
 by the Steam Apportionment Account, will be apportioned over the 
 correspondiing 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 appor¬ 
 tioned further, charging the appropriate accounts for the benefit ot 
 which the expense was incurred. 
 
 Generator 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 during 
 the current year. If coke is sold under contract, charge at the con¬ 
 tract 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. 
 
 Enricher. 
 
 Charge this account with the storage cost of oil, naphtha or other 
 enricher used, including in such cost the 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 
 
 Stock Account. 
 
 Water Gas Generator House Supplies and Expenses. 
 
 Charge' this account with all operating supplies and expenses, 
 except labor and repairs, incurred in the operation of the generator 
 house and not chargeable to any of the preceding accounts. This em¬ 
 braces 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 Supplies 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 
 
18 
 
 ARIZONA CORPORATION COMMISSION 
 
 will include the invoice cost of oxide, lime and shavings, all labor and 
 cartage expense incurred, and the cost of mixing purifying materials. 
 When large quantities of purifying materials are made at one time, 
 the cost of such material may be charged to 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. Exclude 
 purifying labor. 
 
 Note:—If coal gas is also produced or a portion of the gas is pur¬ 
 chased 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. 
 
 Note:—This account is included in the account Miscellaneous 
 Water Gas Supplies 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. 
 
 Note:—This account is included in the account Miscellaneous 
 Water Gas Supplies and Expenses in class B. 
 
 Miscellaneous Water Gas Supplies and Expenses. 
 
 Charge to this account the cost of all operating supplies and 
 expenses incurred at the water gas works not directly chargeable co 
 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 desired 
 to distribute such items. Exclude maintenance supplies and ex¬ 
 penses. 
 
 Note:—This account is included in the account ..Miscellaneous 
 Water Gas Supplies and Expenses in class B. 
 
 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 ol‘ 
 generators, refilling carbureters and super-heaters, repairs to clinker- 
 ing doors, oil sprays, valves, purifying apparatus, exhausters, con¬ 
 densers, 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. 
 
 Note:—If coal gas is also produced, or a portion of the gas 
 charged to production is purchased product, repairs to that equipment 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 rj 
 
 which is used for the joint benefit of the different production depart¬ 
 ments will be apportioned over the corresponding accounts of the re¬ 
 spective production departments. 
 
 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 
 manufacture of water gas except the steam structures, the repairs to 
 which are included in the account Maintenance of Boiler Plant Build¬ 
 ings, Fixtures and Grounds. 
 
 Note:—If coal gas is also produced and if a portion of the product 
 charged to production is purchased gas, repairs to buildings, fixtures 
 and grounds used for the joint benefit of these respective departments 
 will be apportioned over the corresponding maintenance accounts in 
 the respective production departments. 
 
 C. PURCHASED GAS. 
 
 Superintendence. 
 
 Charge to this account the total cost of superintendence of the 
 purchased gas production department. This account includes salaries 
 of superintendent of works, chemists, works draftsmen, results man, 
 works foreman and all clerical help upon records or accounts pertain- 
 taining 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 production departments. 
 
 Note:—This account is included in the account Purchased Gas 
 Operating Labor in class B. 
 
 Collecting and Pumping Purchased Gas Labor. 
 
 Charge this account with the labor cost of collecting and pump¬ 
 ing purchased gas where the gas is purchased at the plant of the pro¬ 
 ducing company and pumped to the works of the purchasing company. 
 
 Note:—This account is included in the account Purchased Gas 
 Operating 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 
 
20 
 
 ARIZONA CORPORATION COMMISSION 
 
 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 the 
 works and the purification of such gas is performed after their mix¬ 
 ture, the total cost of purifying labor at the works will be apportioned 
 over the corresponding accounts of the respective production depart¬ 
 ments. 
 
 Note:—Labor making new oxide will be charged to Purifying Ma¬ 
 terial Stock Account. 
 
 Note:—This acocunt is included in Purchased Gas Operating La¬ 
 bor in class B. 
 
 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 enow 
 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 miscellaneous labor at the works will be 
 apportioned over the corresponding accounts in the respective pro¬ 
 duction departments. 
 
 Note:—This account is included in the account Purchased Gas 
 Operating Labor in class B. 
 
 Crude Gas Purchased. 
 
 Charge to this account the purchase price of all crude gas pur¬ 
 chased from other producing companies for the purpose of distribution 
 and resale. When gas is purchased from more than one company 
 separate accounts should be opened with each such company show¬ 
 ing the name of the company, the amount in cubic feet of gas pur¬ 
 chased, 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 Corporation 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 cor¬ 
 poration. 
 
 Enricher. 
 
 Charge to this account the cost of enrichers used to enrich pur- 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 21 
 
 chased gas. If the purchased gas is crude coal gas, charge for en- 
 richer as 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 Supplies and Expenses. 
 
 Charge to this account the cost of purification material and ex¬ 
 penses incurred in purifying purchased gas. The cost of such mate¬ 
 rial 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 Purify¬ 
 ing 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 sup¬ 
 plies and expenses. 
 
 Note:—If coal gas or water gas or both are also produced at the 
 works and all such, product is purified after mixture, the total cost of 
 purification supplies and expenses will be apportioned over the cor¬ 
 responding accounts of the respective production departments. 
 
 Note:—This account is included in the account Miscellaneous 
 Purchased Gas Supplies and Expenses in class B. 
 
 Steam. 
 
 The cost of producing steam is described in the coal gas Steam 
 Account. 
 
 Charge to this account the proportion of the total cost of steam 
 representing the amount of steam used in the production operations 
 in connection with purchased gas. 
 
 Note:—This account is included in the account Miscellaneous 
 Purchased Gas Supplies and Expenses in class B. 
 
 Miscellaneous Purchased Gas Supplies and Expenses. 
 
 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 sup¬ 
 plies and expenses. 
 
 Note:—This account is included in the account Miscellaneous 
 Purchased Gas Supplies and Expenses in class B. 
 
22 
 
 ARIZONA CORPORATION COMMISSION 
 
 Maintenance of Purchased Gas Apparatus. 
 
 Charge this account with all expenses for labor and material in* 
 curred in repairing purchased gas production apparatus, including 
 'Collection mains and pumping apparatus, purifying apparatus, ex¬ 
 hausters, conveying machinery, condensers, piping at works, electric 
 and compressed air equipment, etc. 
 
 Note:—If coal gas or water gas or both are also produced, the 
 cost of repairing equipment which is used for the joint benefit of the 
 different kinds of gas will be apportioned over the corresponding 
 maintenance accounts of the respective production departments. 
 
 Maintenance of Purchased Gas Buildings, Fixtures and Grounds. 
 
 Charge this account with the expense of all labor and material 
 incurred 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 houses, and appur¬ 
 tenant fences, sidewalks, lawns, etc. 
 
 Note:—If coal gas or water gas or both tare also produced at 
 the works, the cost of repairing those buildings, fixtures and grounds 
 which are used for the joint benefit of the different departments will 
 be apportioned over the corresponding accounts of the respective pro¬ 
 duction departments. 
 
 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 pro¬ 
 cess of gas production. Exclude maintenance labor. 
 
 Carbide and Gasoline. 
 
 Charge to this account the cost of all carbide and gasoline in 
 storage at plant, including the invoice cost, freight, cartage, etc. 
 Credit the appropriate stock account with the material as used. 
 
 Miscellaneous Supplies and Expenses. 
 
 Charge to this account the cost of all operating supplies con¬ 
 sumed and expenses incurred (other than labor) in the production of 
 gas. This may include such items as water for gas and general pur¬ 
 poses, small hand tools, lubricants and waste, etc. Exclude mainte¬ 
 nance supplies and expenses. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 23 
 
 Repairs to Gas Making Apparatus. 
 
 Charge to this account all expenees 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 ail labor and material in¬ 
 curred in repairing buildings and structures used for the production 
 of gas. The repairs to buildings, fixtures and grounds used jointly for 
 production and other purposes will be apportioned, charging to the 
 (appropriate maintenance accounts the proportion chargeable 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 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 of 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 or 
 storage. This includes the invoice cost of the fuel, freight, switch¬ 
 ing, demurrage, cost of. unloading from cars to wagons and cartage 
 to point of delivery at the plant for storage. 
 
 Credit the Fuel Stock account with fuel as used. 
 
 Water for Steam. 
 
 Charge this account with 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 account¬ 
 ing corporation, charge here the cost of pumpage. Water for fire pro¬ 
 tection and general purposes should not be charged to this account. 
 
 Miscellaneous Steam Supplies and Expenses. 
 
 Charge to this account all operating supplies and expenses at the 
 
24 
 
 ARIZONA CORPORATION COMMISSION 
 
 boiler plant not chargeable to the preceding accounts, ae boiler room 
 records, boiler compounds, boiler inspection, water purification supplies 
 land expenses, water for fire protection and general use, light and 
 heat at the boiler plant, hose, packing, gaskets, boiler hand tools, 
 lubricants, gauge glasses, etc. 
 
 Maintenance of Boilers 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 boil¬ 
 er to the engine throttle valve, steam exhaust system, boiler water 
 supply mains, pumping equipment and similar auxiliary equipment. 
 
 Note:—This account is included in the account Maintenance cf 
 Boiler Plant Equipment in class B. 
 
 Maintenance of Coal ard 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:—This account is included in the account Maintenance of 
 Boiler Plant Equipment in class B. 
 
 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 general 
 works buildings, the repairs to such buildings will be apportioned 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 Corporation Proportion of Total Production. 
 
 Charge this account with the proportion of the total cost of gas 
 produced which is chargeable to the gas corporation. This account 
 will be raised by those plants operating two or more corporation ser¬ 
 vices, or commercial transactions in connection with a corporation 
 service, which are using a portion of the total gas produced. In such 
 cases the production accounts as prescribed will be opened, the entire 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 25 
 
 group of such accounts being regarded as an apportionment account 
 land the total cost of gas produced will be apportioned over the several 
 corporations or departments making a demand for gas, charging to 
 this account the total proportion of gas produced properly chargeable 
 to the gas corporation. 
 
 II. DISTRIBUTION. 
 
 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 accordingly. Ex¬ 
 clude maintenance labor. 
 
 Note:—The cost of the original setting of each meter, including 
 one set of connections, will be charged to the Meter Construction Ac¬ 
 count, if it is the policy of the corporation to capitalize such original 
 setting. 
 
 Note:—This account is included in the account Distribution Sys¬ 
 tem Operating 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. 
 
 Note:—This account is included in the account Distribution Sys¬ 
 tem Operating Labor in class B and class C. 
 
 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 ant 
 wages of meter shop clerks, employes keeping shop records, and ail 
 operating labor in the meter shop or department not properly charge¬ 
 able to the accounts Labor Removing and Resetting Meters and 
 Maintenance of Meters. Exclude maintenance labor. 
 
 Note:—This account is included in the account Distribution Sys¬ 
 tem Operating Labor in class B and class C. 
 
 Consumers’ Premises Expenses. 
 
 Charge this account with all labor and material required for ad¬ 
 justing general complaints, clearing out, changing or adjusting house 
 
26 
 
 ARIZONA CORPORATION COMMISSION 
 
 piping, gas fixtures, burners or any portion of the consumers’ prop¬ 
 erty beyond the meter, including the cost of new pillars, tips, burners, 
 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 inspectors 
 on such work. 
 
 Note:—Repairing leaks in meters and connections will oe 
 charged to Maintenance of Meters Account. 
 
 Note:—Labor taking pressure for street department will be 
 charged to Street Department Labor Account. 
 
 Note:—This account is included in the account Distribution Sys¬ 
 tem Supplies and Expenses in class C. 
 
 Pumping Gas. , 
 
 Charge this account with all expenses incurred in connection with 
 pumping gas through the mains or distribution system, pumping gas 
 into high pressure mains for equalization and reinforcing pressure, 
 including inspection and regulation of the booster governors. 
 
 Note:—Thi*s account is included in the account Distribution Sys¬ 
 tem Supplies and Expenses in class B and class C. 
 
 Street Department Supplies and Expenses. 
 
 Charge this account with all operating supplies and expenses of 
 the street department. This includes tools used in such department, 
 pumping drips, office supplies and expenses of this department, ex¬ 
 pense of taking pressure, expense of operating district governors 'and 
 miscellaneous street department supplies as gas bags, water hose, lan¬ 
 terns, etc. Exclude maintenance supplies and expenses. 
 
 Not:-—This account is included in the account Distribution Sys¬ 
 tem Supplies and 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 isuch as light, fuel, gas and 
 electricity used for operating machinery and for testing in this de¬ 
 partment 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. Exclude mainte¬ 
 nance supplies and expenses. 
 
 Note:—This account is included in the account Distribution Sys¬ 
 tem Supplies and Expenses in class B and class C. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 27 
 
 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 distribution 
 mains. This account covers such items as seeking and repairing 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 repairing street 
 governors and man-holes, etc. Credit the proper store room account 
 with store room value of the pipes and fittings charged to this ac¬ 
 count. 
 
 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 ser¬ 
 vice connections. This covers such items as seeking and repairing 
 leaks, thawing services, cleaning and blowing out services, repairing 
 iaind renewing servipe 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 me¬ 
 ters 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 re¬ 
 pairing meters and house governors, including readjusting, painting, 
 new discs, diaphragms, testing and repairing old meters, repairing 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 ac¬ 
 count Meters, if it is the policy of the corporation 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 exclusively 
 to the distribution system. 
 
28 
 
 ARIZONA CORPORATION COMMISSION 
 
 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 the account Municipal Contract 
 Lighting Operating Labor in class B and class C. 
 
 Labor Inspecting and Cleaning. 
 
 Charge this account with the salaries and wages of all persons 
 employed in inspecting and cleaning lamps and lamp equipment em- 
 .barced in the muncipal contract lighting system. This includes 
 the salaries and wages of lamp cleaners, persons engaged in inspect* 
 ing and supervising and operation of the contract lighting system, pa¬ 
 trolling and reporting on re-lights and discontinues, and watching the 
 hours of lighting and extinguishing. Exclude maintenance labor. 
 
 Note:—This account is included in the account Municipal Con¬ 
 tract Lighting Operating Labor in class B -and class C. 
 
 Labor Resetting and Removing Municipal Contract Lamps. 
 
 Charge this account with labor employed in resetting and remov¬ 
 ing all lamps and lamp equipment embraced in the municipal contract 
 lighting system, as ordered by municipal authorities. Exclude mainte¬ 
 nance labor. 
 
 Note:—The removal or replacement of any equipment made nec¬ 
 essary by its worn condition will not be charged to this account but 
 to the account Maintenance of Municipal Contract Lighting System. 
 
 Note:—The cost of the original setting of any part of the munici¬ 
 pal contract lighting system will be charged to the Construction Ac¬ 
 count, Municipal Contract Lighting System. 
 
 Note:—This account is included in the account Municipal Contract 
 Lighting Operating Labor in class B and class C. 
 
 Rentals. 
 
 Charge this account with all rentals paid on apparatus or equip 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 29 
 
 ment constituting a part or all of the municipal contract lighting 
 system. 
 
 Note:—This account is included in the account Municipal Con¬ 
 tract 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 munici¬ 
 pal contract lighting system. Exclude maintenance supplies and ex¬ 
 penses. 
 
 Note:—This account is included in the account Municipal Con¬ 
 tract 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 ser¬ 
 vices, 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 municipal 
 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. 
 
 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 de¬ 
 positing of proceeds from collection in the bank. This includes not 
 only the salaries of employes whose entire time is engaged in the col¬ 
 lection department, but the proper proportion of the salaries of em¬ 
 ployes 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 Ex¬ 
 penses in class B. 
 
 Note:—This account is included in the account Commercial Ex¬ 
 penses 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. 
 
30 
 
 ARIZONA CORPORATION COMMISSION 
 
 Note:—This account is included in the account Collection Ex¬ 
 penses in class B. 
 
 Note:—This account is included in the account Commercial Ex¬ 
 penses in class C. 
 
 Collection Supplies and Expenses. 
 
 Charge this account with all supplies and expenses of the gas 
 corporation collection office, not otherwise provided for, including sup¬ 
 plies and expenses of outside collectors and meter readers. Station¬ 
 ery, stamps, etc., and surety bonds of collection department employes 
 will also be charged to this account if it is desired to distribute such 
 expenses. 
 
 Note:—This account is included in the account Collection Ex¬ 
 penses in class B. 
 
 Note:—This account is included in the account Commercial Ex¬ 
 penses in class C. 
 
 Uncollectible Accounts (Reserve Charge.) 
 
 Charge to this account each month, making a corresponding credit 
 to the Uncollectible 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 
 state, the operation of the Statute of Limitations, discharge in bank¬ 
 ruptcy, or for any other sufficient reason after diligent effort to col¬ 
 lect. 
 
 Note:—This account is included in the account Collection Ex¬ 
 penses in class B. 
 
 Note:—This account is included in the account Commercial Ex¬ 
 penses 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 
 corporation 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 Expenses in class B. 
 
 Note:—This account is included in the account Commercial Ex¬ 
 penses in class C. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 31 
 
 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 includes 
 office stationery and supplies, if distributed, and expenses of adver¬ 
 tising in newspapers and periodicals, the cost of advertising by means 
 of posters, dodgers, handbills, circulars, car signs, booklets and all re¬ 
 lated expenses, also the cost of materials and expenses of demonstra¬ 
 tion and exhibitions. 
 
 Note:—This account does not include any expenses incurred for 
 increasing the sale of residuals, which expenses will be charged to 
 the appropriate Residuals Expense Account. 
 
 Note:—This account is included in the account Promotion of 
 Business Expenses in class B. 
 
 Note:—This account is included in the account Commercial Ex¬ 
 penses in class C. 
 
 V. GENERAL. 
 
 Salaries of General Officers. 
 
 Charge this account with the salaries of general officers, includ¬ 
 ing the president, vice-presidents, general manager, secretary, treas¬ 
 urer, comptroller, auditor, and all other officers whose jurisdiction ex¬ 
 tends over the entire business and whose services are not chargeable 
 to any particular department. 
 
 Note:—This account is included in the account General Office 
 Salaries in class B and class C. 
 
 Salaries of General Office Clerks. 
 
 Charge this account with the salaries of all clerks and assist¬ 
 ants connected with the general offices, except such as may be di¬ 
 rectly engaged in other departments, in which case their compensa¬ 
 tion should be charged to such department directly. Where general 
 office clerks also perform services for other departments, their com¬ 
 pensation will be apportioned accordingly and charged to the respect¬ 
 ive departmental accounts. 
 
 Note:—This account is included in the account General Office 
 Salaries in class B and class C. 
 
 General Office Rent. 
 
 Charge this account with all rent paid for general offices of the 
 gas corporation. 
 
32 
 
 ARIZONA CORPORATION COMMISSION 
 
 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 Expenses in 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 ie desired to distri¬ 
 bute such expenses. 
 
 Note:—This account is included in the account General Office 
 Supplies and Expenses in class B. 
 
 Note:—This account ie included in the account Miscellaneous 
 General Expenses 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 hooks, printing briefs, legal forms, testimony, reports, 
 fees and retainers of general counsel and attorneys, court costs, and 
 payment of specific notarial and witness fees, expense of taking depo¬ 
 sitions and other general law and court expenses. Expenses of arbi¬ 
 trators of disputed points will also be charged to this account. 
 
 Note:—Salaries, fees and retainers of counsel and attorneys en¬ 
 gaged in the defense and settlement of injury and damage suits wilJ 
 be charged to the account Injuries and Damages. 
 
 Note:—This account is included in the account Miscellaneous 
 General Expenses in class C. 
 
 Miscellaneous General Expenses. 
 
 Charge this account with the cost of all miscellaneous general 
 expenses, embracing such items as publishing annual reports in news¬ 
 papers, advertising notices of stockholders’ meetings, dividend notices 
 and. other corporate and financial notices of a general character; 
 traveling expenses of the general officers and others connected with 
 the general office, association dues, expenses attending conventions 
 and meetings; subscriptions, donations and gratuities; fees of trans¬ 
 fer agents, registrars of stock and fiscal agents; directors’ fees, and 
 contingent expenses of management not otherwise provided for. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 33 
 
 Corporation Commission Expenses. 
 
 Charge this account with all fees, retainers and expenses of coun¬ 
 sel, solicitors, attorneys, clerks, attendant 8 , expert witnesses, and 
 others whose services are secured in the defense and prosecution ot 
 all petitions and other transactions before the Corporation Commis¬ 
 sion of Arizona. Expenses which are made necessary by rules, regu¬ 
 lations 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. 
 
 Note:—This account is included in the account Miscellaneous 
 General Expenses in class r 
 
 Maintenance of Genaral Office Equipment- 
 
 Charge this account with the expense of all labor and material 
 incurred in the repair of the general office equipment, including furni¬ 
 ture and furnishings, office apparatus and appliances. 
 
 Note:—This account is included in the account Maintenane of 
 General Office Property in class C. 
 
 Maintenance of General Office Buildings, Fixtures and Grounds. 
 
 Charge 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 in the account Maintenance of 
 General Office Property in class C. 
 
 VI. UNDISTRIBUTED. 
 
 The undistributed accounts included in this group may be treated 
 as ledger accounts and the total charges so shown in the annual report 
 to the Corporation Commission, or the reporting corporations may dis¬ 
 tribute the total °f the accounts over certain of the other departmental 
 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 reported in the annual 
 report to the Corporation 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 Corporation Commission for purposes 
 of analytical comparison. 
 
.*14 
 
 ARIZONA CORPORATION COMMISSION 
 
 Injuries and Damages. 
 
 Charge this account with all damages to or destruction of prop¬ 
 erty other than that owned by the corporation, charging with the cost 
 of restoring 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 'corporation is held liable 
 or in the settlement of which claim allowances are made. This em¬ 
 braces 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 per¬ 
 sons; and wages and salaries paid to employes while disabled. The 
 salaries and expenses of the corporation’s claim agents, adjusters and 
 their assistants, will be charged to this account. The compensation 
 of general solicitors and counsel of the corporation or other attorneys 
 while engaged in the defense and settlement of damage suits will be 
 charged to this account. If it is desired to open an Injuries and Dam¬ 
 ages Reserve and to make charges against operating expenses on ac¬ 
 count 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 enumer¬ 
 ated shall be charged against such reserve account. 
 
 Corporations are at liberty to subdivide this account to show the 
 following expenses: 
 
 a. Injuries to Persons. 
 
 b. Damages to Property. 
 
 Where such subdivisions are not made, the charges to this ac¬ 
 count should be so made as to admit of their separation over such two 
 subdivisions when called for by the Corporation Commission. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in 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 such Insurance Reserve. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in class C. 
 
 Stationery and 1 Printing. 
 
 Charge to this account all expenses for stationery and printing, 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 35 
 
 stationery supplies and postage, blanks, books, records, etc., except 
 as hereinafter provided for. The cost of printing briefs and other 
 legal papers should be charged to the account Law Expenses—Gen¬ 
 eral or Injuries and Damages. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in class C. 
 
 Operation of Stores Department. 
 
 Charge this account with the total expense incurred in operating 
 the gas corporation’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. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses 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 corporation 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 the account Undistributed Ex¬ 
 penses in class C. 
 
 Maintenance of Stores Department Buildings, Fixtures and Grounds. 
 
 Charge this account with all labor and expenses incurred in re¬ 
 pairing stores department buildings, fixtures and grounds, including 
 store-houses, coal sheds, etc. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in class C. 
 
 Operation of Corporation Equipment. 
 
 Charge this account with all expenses incurred in operating cor¬ 
 poration equipment, including salaries and wages of stable employes, 
 drivers, teamsters, chauffeurs, employes operating industrial tramways 
 and other corporation apparatus, together with such expenses as 
 water for stable use, feed, bedding, axle grease, blankets, shoeing 
 horses, expense of stabling, gasoline, kerosine, and other equipment 
 supplies of a similar nature. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in class C. 
 
ARIZONA CORPORATION COMMISSION 
 
 36 
 
 Maintenance of Corporation Equipment. 
 
 Charge this account with the expense of all labor and material 
 incurred in repairing wagons, drays, trucks, harnesses, automobiles,, 
 bicycles, motorcycles, industrial tramways and other corporation 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 horses through 
 the Depreciation Reserve. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in class C. 
 
 Maintenance of Corporation Equipment Buildings, Fixtures and 
 Grounds. 
 
 Charge this account with all labor and expenses incurred in re¬ 
 pairing corporation equipment buildings, fixtures and grounds, includ¬ 
 ing stables, barns, corporation equipment storage structures, stable 
 yards, fences, etc. 
 
 Note:—This account is included in the account Undistributed Ex¬ 
 penses in class C. 
 
 DEPRECIATION. 
 
 Every public service corporation 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 corporation, 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 enjoyment of which is one year or more from the date of 
 grant, buildings and structures and all equipment and apparatus user! 
 and useful in the generation, distribution and sale of gas and having 
 an expectation 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 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 ■capacity than the unit for which it was substituted, shall be charged 
 to the Depreciation Reserve Account. 
 
 When, however, the building structure, machine, facility or unit 
 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 Cor¬ 
 poration Commission. 
 
 CONTINGENCIES (EXTRAORDINARY). 
 
 When the property of the gas corporation is visited by an extra¬ 
 ordinary 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 
 earthquakes, floods, cyclones, etc., resulting in irreparable damage, 
 there may be charged to this account the original cash cost of such 
 irreparably damaged property, less the salvage or scrap value and 
 irreparable wear and tear from use accrued thereto. When the amount 
 of such damage or lose is considerable, there may be set up an Extra¬ 
 ordinary Casualties Suspense Account, to which shall be credited 
 monthly the amount charged to the account Contingencies (Extraor¬ 
 dinary) until the total loss or damage caused by such casualty 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 applicable 
 thereto, must be provided for by suitable charges to the Insurance 
 Reserve, set up and maintained for such losses, or are considered as 
 included in the provision for depreciation, or constitute an item or 
 current maintenance. 
 
 TAXES. 
 
 This account shall cover all taxes chargeable against the gas cor¬ 
 poration. Where the reporting corporation is also engaged in trans¬ 
 actions outside the scope of its duties as a public service corporation, 
 this account shall be subdivided into the following two sub-account?, 
 to be maintained separately: 
 
 a. Taxes Chargeable Against Gas Corporation. 
 
 b. Taxes Chargeable to Non-Operating Transactions. 
 
8 
 
 RIZONA CORPORATION COMMISSION 
 
 To each such tax account there shall be charged monthly the 
 amount of taxes accrued during the month and such amount shall ba 
 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 corporation are estimated to be $600 for 
 the year, the monthly charge on account of such tax will be $50, credit, 
 ing the same 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 re¬ 
 mainder of the year, or $55 for the fifth month and each succeeding 
 month during the remainder of the year. 
 
 Such taxes as pertain to two or more corporation services, or to 
 operating 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 Corporation Commission. 
 
 DEDUCTIONS FROM GROSS INCOME. 
 
 CONTRACTUAL ACCOUNTS. 
 
 Interest on Funded Debt. 
 
 Charge this account monthly with all the interest accrued on the 
 outstanding funded indebtedness of the gas corporation. Credit such 
 monthly charge to the account Unmatured Interest on Funded Debt 
 Accrued. 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 13 
 paid, charge the account Matured Interest on Funded Debt Unpaid 
 and credit Cash or the coupon deposit account. 
 
 Interest on Real Estate Mortgages. 
 
 Charge this account monthly with all the interest accrued on 
 outstanding obligations of the gas corporation secured by real estate 
 mortgages. Credit such monthly charge to the account Unmatured 
 Interest on Funded Debt Accrued (mortgage obligations 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 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 3!) 
 
 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 In¬ 
 terest on Funded Debt Unpaid and credit Cash or other appropriate 
 account. 
 
 Interest on Floating Debt. 
 
 Charge this account monthly with the interest accruing on all 
 unfunded or floating obligations on which the gas corporation is lia- 
 >ble. 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 Pay¬ 
 able Accrued and credit the account Matured Interest on Notes and 
 Bills Payable Unpaid. When such interest is paid, charge the account 
 Matured Interest on Notes and Bills Payable Unpaid and credit Cash 
 or other 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 deeds, 
 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 
 corporation and not in pursuance of the provisions of any mortgage 
 or other contract or of the requirements of law, shall be excluded 
 therefrom. 
 
 Amortization of Discount on Bond's Fund Requirements. 
 
 Charge to this account monthly all accruals required to be made 
 to provide for the amortization of discount on bonds. 
 
 Such charges will be credited to the Amortization of Discount on 
 Bonds Reserve. 
 
 BALANCE SHEET ACCOUNTS. 
 BALANCE SHEET FORM OF REPORT. 
 
 ASSETS. 
 All Classes. 
 
 Property and Plant. 
 
 Cost Close of Year. 
 
 Construction and Equipment Current Year. 
 Cost Beginning of Year. 
 
40 
 
 ARIZONA CORPORATION COMMISSION 
 
 Treasury Securities. 
 
 Treasury Stock. 
 
 Treasury Bonds. 
 
 Investments. 
 
 Stocks and Bonds of other Companies. 
 
 Other Investments. 
 
 Reserve, Sinking and Special Fund Assets, 
 
 Depreciation Reserve Fund. 
 iSinking Fund. 
 
 Amortization Reserve Fund. 
 
 Amortization of Discount on Bonds Reserve Fund, 
 'Special Funds. 
 
 Current Assets. 
 
 Cash. 
 
 Notes and Bills Receivable. 
 
 Accounts Receivable. 
 
 Interest land Dividends Receivable. 
 
 Material and Supplies. 
 
 Sundry Current Assets. 
 
 Prepaid Accounts. 
 
 Prepaid Insurance. 
 
 Prepaid Taxes. 
 
 Prepaid Interest. 
 
 Sundry Prepaid Accounts. 
 
 Open Accounts. 
 
 Deficit. 
 
 LIABILITIES. 
 All Classes. 
 
 Capital Liabilities. 
 
 Capital (Stock Preferred. 
 Capital Stock Common. 
 Funded Debt. 
 
 Mortgage Liabilities. 
 
 Real Estate Mortgages. 
 Other Mortgages. 
 
 Current Liabilities. 
 
 Notes and Bills Payable. 
 Accounts Payable. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 41 
 
 Matured Interest on Funded Debt Unpaid. 
 
 Matured Interest on Notes and Bills Payable Unpaid. 
 Dividends Unpaid. 
 
 Deposits! 
 
 Sundry Current Liabilities. 
 
 Accrued 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, Sinking and Special Fund Liabilities. 
 
 Depreciation Reserve. 
 
 Sinking Fund. 
 
 Amortization Reserve. 
 
 Amortization of Discount on Bonds Reserve. 
 
 Special Funds. 
 
 Surplus. 
 
 DETAILED ACCOUNTS WITH TEXT. 
 
 CONSTRUCTION AND EQUIPMENT ACCOUNTS. 
 INTANGIBLE CAPITAL. 
 
 Organization. 
 
 Charge to this account all fees paid to governments for the priv¬ 
 ilege of incorporation and all fees and other expenditures incident to 
 organizing the gas corporation 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 
 promotors for their services in organizing the enterprise, attorney’s 
 fees, cost of preparing and issuing certificates of stock, and cost of 
 procuring certificates of convenience and necessity from the Corpor- 
 
42 
 
 ARIZONA CORPORATION COMMISSION 
 
 ation 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 corporation service. If 
 any such franchise is required by purchase, the charge to this account, 
 in respect thereof, shall not exceed the amount so actually paid there¬ 
 for by the gas corporation to its assignor. If any franchise has a 
 life lof 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 fran¬ 
 chises 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 consideration for 
 granting extension of any franchise having a life in service of more 
 than one year from the date of the grant, shall be considered as a 
 renewal. If the franchises cover separate and distinct new enter¬ 
 prises, 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 corporation 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. 
 
 Note:—Corporations are at liberty to open sub-accounts showing 
 the total cost of any class of rights or single patent. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 TANGIBLE CAPITAL. 
 
 43 
 
 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 corporation 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, survey¬ 
 ors’ 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 abut¬ 
 ting property damages. The cost of any buildings, fixtures and im¬ 
 provements 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 corporation 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 devoted 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 investment ac¬ 
 count. 
 
 Gas Works Land. 
 
 Charge this account with the cost of all land as above defined, 
 occupied by the coal gas works, water gas works, purchased gas 
 works, gas holders at works, and all appurtenances thereto. 
 
 Note:—Corporations are at liberty to open subaccounts showing 
 the cost of land devoted to any particular use, as coal gas works 
 land, water gas works land, purchased gas works land, etc. 
 
 Note:—This account is included in the account Land Used m 
 Operation of Property in class B and class C. 
 
 Distribution Department Land. 
 
 Charge this account with the cost of all land as above defined 
 for transmission and distribution system piping, and all land occu¬ 
 pied by the distribution department buildings, structures, outlying 
 distribution holders, etc., together with all expenses incurred in ob¬ 
 taining such lands or rights. 
 
ARIZONA CORPORATION COMMISSION 
 
 44 
 
 Note:—This account is included in the account Land Used in 
 Operation of Property in class B and class C. 
 
 General Office Land. 
 
 Charge this account with the cost of all land as above defined, 
 occupied by the general office buildings of the gas corporation. 
 
 Note:—This account is included in the account Land Used in 
 Operation of Property in class B and class C. 
 
 Stores Department Land. 
 
 Charge this account with the cost of all land as above defined, 
 decupled by storage buildings and structures, or used as storage 
 yards. Land occupied by storage holders will not be charged to this 
 account, but to the account Gas Works Land or Distribution Depart- 
 ment Land, as determined by the location of the holders. 
 
 Note:—This account is included in the account Land Used in 
 
 Operation of Property in class B and class C. 
 
 Corporation Equipment Land. 
 
 Charge this account with the cost of all land as hereinbefore 
 defined occupied by barns, stables, automobile and vehicle and other 
 corporation equipment storage structures and land appurtenant there- 
 to. 
 
 Note:—This account is included in the 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 w'hich 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 pro¬ 
 cesses performed upon it up to its entrance into the storage holders. 
 Such buildings, structures and fixtures include retort houses, puri¬ 
 fication and condensing houses, steam production structures, coal 
 and other fuel sheds, and other storage buildings and structures, 
 barns, stables and all fixtures attached to such buildings and a per- 
 ment part thereof, together with fences, walks, trestles, drives, grad¬ 
 ing and improvements of grounds. Machinery foundations and set¬ 
 tings, if designed as a part of the permanent construction of tbe 
 buildings and independent of their use in connection with any par- 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 45 
 
 ticuliar unit of equipment, shall be charged to the appropriate Build¬ 
 ings, Fixtures and Grounds account. If, however, such foundations 
 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: 
 
 Coal Gas 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, including 
 purification and all other processes performed upon coal gas prior 
 to its entrance into the station holder. Such structures include re¬ 
 tort houses, purifier houses, meter houses and permanent machinery 
 and apparatus foundations, appurtenant walks, fences, drives, tram¬ 
 ways, trestles, and all fixtures permanently attached thereto and a 
 part thereof. 
 
 Water Gas Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all structures at the works 
 devoted 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, 
 purifier houses, meter houses, together with all appurtenance foun¬ 
 dations and settings for machinery and apparatus therein and appur¬ 
 tenant walks, fences, drives, tramways, trestles, etc., and all fixtures 
 permanently attached to such structures and a part thereof. 
 
 Purchased Gas Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all structures at the works 
 devoted to production processes performed upon purchased gas, in¬ 
 cluding purification 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. 
 
 Eoiler 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, fences, drives and tramways and all fixtures permanently 
 attached to such structures and made a part thereof. 
 
4G 
 
 ARIZONA CORPORATION COMMISSION 
 
 Distribution Buildings, Fixtures and Grounds. 
 
 Charge to this account the cost of all buildings and structures 
 devoted to the distribution of gas from the outlet of the holder to 
 the consumers’ meters. Such structures will include distribution 
 department 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 corporation and 
 not includible in any of the preceding departmental buildings ac¬ 
 counts, also all fixtures permanently attached thereto and a part 
 thereof, such ias heating and plumbing systems, electric wiring, per¬ 
 manent building vaults, together with appurtenant walks, fences, 
 drives, etc. 
 
 Stores Department Buildings, Fixtures and Grounds. 
 
 Charge this account with the cost of all buildings and structures 
 of the gas corporation used for storage purposes, such as coal and 
 other fuel storage sheds, coke sheds, pipe and fittings buildings, to¬ 
 gether 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 Buildings, Fix¬ 
 tures and 1 Grounds in class B and class C. 
 
 Corporation Equipment Buildings, Fixtures and Grounds. 
 
 Charge this account with the -cost of all buildings, fixtures and 
 grounds devoted to etable, barn, garage or other corporation equip¬ 
 ment storage purposes, and all fixtures permanently attached thereto 
 and a part thereof, and appurtenant fences, drives, walks, etc. 
 
 Note:—This account is included in the account Build'ings, Fix¬ 
 tures and Grounds in class B and class C. 
 
 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 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 47 
 
 process performed upon such gas prior to its entrance into the stor¬ 
 age holders. The following accounts shall be kept: 
 
 Coal Gas Apparatus. 
 
 Charge this account with the cost of all coal gas apparatus. This 
 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 residuals 
 therefrom and storage holders at works, holder accessory apparatus, 
 together iwith foundations and settings of such apparatus. 
 
 Note:—If water gas is also produced or the apparatus is also 
 used in connection with the production processes performed upon 
 purchased gas, the cost of such apparatus will be apportioned ac¬ 
 cordingly. 
 
 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 
 Apparatus in class B and class C. 
 
 Water Gas Apparatus. 
 
 Charge this account with the cost of all water gas production 
 apparatus. This account shall include the cost of all water gas 
 generators, 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 gas is also produced at the works, or part of tne 
 apparatus is used in connection with the production processes per¬ 
 formed upon purchased gas, the cost of such jointly used apparatus 
 will be apportioned accordingly. 
 
 Note:—If district holders are operated, a sub-account should be 
 opened in which should be charged the cost of all holders. 
 
 Note:—This account is included in the account Gas Production 
 Apparatus in class B and class C. 
 
 Purchased Gas Apparatus. 
 
 Charge this account with the cost of apparatus used in connec¬ 
 tion with production processes performed upon purchased gas. This 
 
48 
 
 ARIZONA CORPORATION COMMISSION 
 
 includes 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 wash¬ 
 ers, scrubbers, purifiers and other auxiliary equipment, condensers, 
 exhausters, station meters, storage holders at works and holder ac¬ 
 cessory apparatus, together with the foundations and settings of sucn 
 apparatus. 
 
 Note:—If coal gas and water gas are also produced at the works 
 and a part of the a’pparatus above referred to is used jointly, the 
 cost of such jointly used apparatus will be apportioned accordingly. 
 
 Note:—'If district holders 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 Gas 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 smokestacks, 
 feed pump, water feed pipe, injectors, economizers, water heaters, 
 super-heaters, valves, flues, steam pipes from the boilers to the engine 
 throttle valves, steam exhaust system, boiler water ipurification equip¬ 
 ment, mechanical stokers, cranes, coal and ash conveyors, steam 
 traps, crushers, belt links, wheels, chutes and gates, conveyor cars, 
 winches, motors, buckets, shafts, chains and similar auxiliary equip¬ 
 ment in the boiler plant. 
 
 Note:—This account is included in the account Gas Production 
 Apparatus in class B and class C. 
 
 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:—Corporations desiring to do so may open sub-accounts 
 showing the construction cost of low pressure street mains, booster 
 mains and pumping mains separately. 
 
 Services. 
 
 To this account shall be charged the cost of the corporation’s 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 
 property in services in or leading to consumer’s premises. This in¬ 
 cludes the cost of material in place, the cost oif 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 ser¬ 
 vices only that portion of the cost not chargeable to the consumer is 
 chargeable to this account, and in all cases where only a portion oi 
 the cost of the service is chargeable to this account, the entry to this 
 account shall show the entire cost of services las 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 required 
 for the purpose of supplying the consumer, the entry of cost should 
 show that fact. Such services will be required to be separately re¬ 
 ported in the annual report to the Corporation Commission. 
 
 Meters. 
 
 To this account shall be charged the cost of the corporation’s 
 property in all meters used in measuring the gas delivered to con¬ 
 sumers. This includes the cost of the first setting of the meter in¬ 
 cluding the first set of meter fittings and connections in the premises 
 of the consumer or such portion of such cost as is borne by the cor¬ 
 poration. The cost of changing the position of the meter or of re¬ 
 moving it should not be charged to this account. 
 
 Municipal Contract Lighting System. 
 
 Charge to this account the cost of the corporation’s property 
 used and useful in supplying gas for lighting under the municipal con¬ 
 tract for lighting. This includes the cost of lamps, posts and all ac¬ 
 cessory apparatus and appliances including the first cost of setting 
 and installation. The cost of removal or changing positions of any 
 lighting equipment will not be charged to this account, but to the 
 appropriate maintenance account. Where the terms of the contract 
 require an extension of mains and services which are to be used ex¬ 
 clusively 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 respect to such 
 extension shall be so made as to admit of a detailed statement when 
 called for by the Corporation Commission. 
 
 General Office Equipment. 
 
 Charge to this account the cost of all equipment of the general 
 office of the gas corporation, embracing such items as office furni¬ 
 ture and furnishings, moveable safes, filing cases and devices, type¬ 
 writers, adding machines, addressographs and sundry office equip¬ 
 ment having an expectancy of life in service exceeding one year. 
 
GO 
 
 ARIZONA CORPORATION COMMISSION 
 
 Stores Department Equipment. 
 
 Charge to this account the cost of all equipment in the gas cor¬ 
 poration storage department. This includes loading and unloading 
 machinery, 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. 
 
 Corporation Equipmnt. 
 
 Charge this account with the cost of all corporation equipment. 
 This includes wagons, drays, trucks, harnesses, horses, automobiles, 
 bicycles, motorcycles, industrial tramways, etc. 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class C. 
 
 Miscellaneous Equipment. 
 
 Charge to this account all equipment not includible in any of the 
 •preceding classified capital accounts, embracing such items as shop 
 appliances, shop and laboratory tools, works tools and instruments, 
 street department work tools and instruments, and other miscel¬ 
 laneous equipment. 
 
 Note:—Corporations are at liberty to subdivide this account to 
 show the cost of any class of such miscellaneous equipment. 
 
 iNote:—This account is included in the account Miscellaneous* 
 Construction and Equipment Expenditures in class C. 
 
 MISCELLANEOUS CONSTRUCTION AND EQUIPMENT EXPENDI¬ 
 TURES. 
 
 Accounts shall be opened as indicated beloiw to which shall be 
 charged all expenditures incurred during construction and before the 
 operation of the gas corporation, oif the character indicated by the 
 title of the accounts. If expenditures are incurred for the service or 
 engineers, superintendents and other technical skill of an advisory 
 character during the process of construction and such items are not 
 chargeable to any of the following accounts, there may be opened 
 the account Engineering and Superintendence. 
 
 The following detailed accounts should be kept of the expendi¬ 
 tures during construction: 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 51 
 
 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 corporation plant and up to the production and sale of gas. 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class B and class C. 
 
 Office Supplies and Expenses during 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 of gas, such as messenger and 
 janitor service, rent of premises occupied during construction, water, 
 light, heat, telegrams, exchange on remittances, etc. 
 
 I 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class B and class C. 
 
 Stationery and Printing During Construction. 
 
 Charge this account with the cost of all stationery, printing, 
 postage, blanks, record books, etc., used during the construction oi 
 the plant and up to the time oif manufacture and sale of gas. 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class B and class C. 
 
 Law Expenses During Construction. 
 
 Charge to this account all law expenses incurred during the 
 period of construction of the gas plant. Charge with the salaries and 
 expenses of counsel, solicitors and general attorneys, their clerks 
 and attendants, etc. Charge also with the cost of law books, print¬ 
 ing briefs, legal forms, testimony, reports, fees and retainers of the 
 general counsel and attorneys, court costs tand payments of specific 
 notarial and witness fees, expense of taking depositions, and general 
 law and court expenses during construction. Expenses of arbitrators 
 of disputed points will also be charged to this account. When 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 connection with the 
 acquisition oif land to be occupied by the works shall be charged to 
 the appropriate construction account. Law expenses in connection 
 with the organization of the corporation, whenever such can be def¬ 
 initely ascertained, shall be charged to the account Organization. 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class B and class C. 
 
ARIZONA CORPORATION COMMISSION 
 
 52 
 
 Injuries and Damages During Construction. 
 
 Charge to this account all damages to or destruction of property 
 other than that owned by the corporation, caused directly in connec¬ 
 tion with the construction of the gas works, and all expenses incident 
 to injuries or death of employes and other persons for which injuries 
 or death the corporation is held liable or in the settlement of which 
 claims allowance© are made. This includes such items of expense 
 as judgments for damages and plaintiff’s court cost©; 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 salaries 
 paid to employes while disabled. The salaries and expenses of the 
 corporation’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 corporation while engaged in the defense and se:- 
 tlement 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. 
 
 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 cla©s B and class C. 
 
 Taxes During Construction. 
 
 Charge to this account all taxes and assessments levied and paid 
 on property belonging to the gas corporation while under construction 
 and before the plant has begun operations, except special assessment© 
 for street and other improvements such as grading, curbing, paving, 
 isidewalks, sewer, etc., which shall 'be charged to the account to which 
 the property ibenefitted has been charged. 
 
 Note:—This account is included 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 
 
UNIFORM ACCOUNTS—OA3 CORPORATIONS. 
 
 0=1 
 
 construction and equipment of the gas works from the time of sucn 
 acquisition until the works are ready for commercial use. Interest 
 receivable accrued upcn such moneys and claims shall be credited 
 to this account. 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class B and class C. 
 
 Discount on Bonds During 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 author¬ 
 ized, when issued and when sold, to whom sold, the amount realized 
 from the sale, purpose for which the bonds were sold, and the appli¬ 
 cation of the proceeds; all of which details will be called for by the 
 Corporation Commission. 
 
 Note:—This account is included in the account Miscellaneous 
 Construction and Equipment Expenditures in class B and class C. 
 
 Miscellaneous Expenditures During Construction. 
 
 Charge to this account all expenditures incurred during construc¬ 
 tion not includible in any of the preceding accounts. 
 
 Note:—This account is included 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 corporation is obtained by purchase instead ot 
 being 'constructed by it. The entry to this account should show with 
 sufficient detail the name of the parties from whom purchased, the 
 purchase price and all other facts pertinent to such sale, which de¬ 
 tails will he called for by the Corporation Commission. 
 
 TREASURY SECURITIES. 
 
 Treasury Securities. 
 
 Charge to this account the par value of all stocks and bonds 
 which htave been authorized and issued by the corporation or assumed 
 by it or held by the treasurer or other fiscal agent of the corporation 
 
54 
 
 ARIZONA CORPORATION COMMISSION 
 
 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 the following ac¬ 
 counts: 
 
 a. Treasury Stock. 
 
 b. Treasury Bonds. 
 
 INVESTMENTS. 
 
 Investments. 
 
 By investments, as here used, is meant the cost of the gas corpor¬ 
 ation’s title to or interest in all properties acquired, not for use 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 corpor¬ 
 ation service, or for devotion to future operations at a time when the 
 acquisition of such properties will not he possible under such favor¬ 
 able 'circumstances. In the annual report to be made to the Corpora¬ 
 tion 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 ibonds 
 or other investments with the rate of return thereon, the amount ot 
 income received therefrom and the hook value. Stocks, .bonds or 
 other property in which the funds of Reserves of the corporation have 
 been invested will not be shown in this account but as investments 
 of the respective reserves and so shown in the 'balance sheet to be 
 contained in the report to the Corporation Commission. 
 
 RESERVE ACCOUNTS. 
 
 - T . 
 
 REQUIRED RESERVES. 
 
 Depreciation Reserve. 
 
 To this account shall be credited monthly, or as they are made, 
 all charges to the Depreciation Account (hereinbefore described), the 
 income from the investment of any monef or from any security be¬ 
 longing 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 economically 
 reparable, and in order to keep the productive capacity of the plant 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 55 
 
 up to its original or equivalent state of efficiency it is necessary to 
 make a complete replacement of such, building, structure or unit of 
 equipment, the money icost of the original unit replaced and charged 
 to capital (estimated 1 r not known, tand if estimated the (basis thereof 
 shall be shown in the record entry) shall be charged to the Deprecia¬ 
 tion 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 origin¬ 
 ally charged to (capital is retired from service and not replaced by 
 tany other unit of similar nature or equivalent thereto, the original 
 money cost thereof (estimated if not known, and if estimated tne 
 basis thereof shall be shown in the record entry) shall be charged to 
 this account and such amount originally entered or contained in the 
 •charges to capital in respect to such unit so being retired shall be 
 credited to the capital account to which it was originally charged, and 
 lany adjustments necessary made through the Surplus Account. 
 
 The salvage or scrap value of any unit of equipment retired from 
 service or replaced by any other unit will be (credited to this account. 
 
 An analysis of the charges and credits to this reserve will be 
 called for in the annual report to the Corporation Commission. 
 
 Sinking Fund Reserves. 
 
 Sinking fund reserves shall be maintained whenever they are re¬ 
 quired in pursuance of the provisions of mortgage deeds, deeds or 
 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 pursuance 
 of the terms of the respective mortgage and trust deeds, contracts, 
 etc., and charged to the account Contractual Sinking Fund Require¬ 
 ments and also accumulations resulting from any security belonging 
 to such particular reserve. The title of each reserve shall clearly in¬ 
 dicate the purpose for which it is being imaintained. 
 
 An analysis of the charges and credits to this reserve will be 
 called for in the annual report to the Corporation Commission. 
 
 Amortization Reserve. 
 
 This account shall be raised to provide for the amortization of 
 intangible capital in service. To it shall be credited monthly, or as 
 they are made, all the amounts charged from time to time through 
 operating expenses to the account Amortization Reserve Require¬ 
 ments, which account is to Ibe set up where the nature of the capital 
 occasions the setting up of this reserve. Such reserve shall also be 
 
5G 
 
 ARIZONA. CORPORATION COMMISSION 
 
 credited with all (accumulations resulting from the investment of any 
 moneys or the interest or dividends from any securities belonging to 
 it. 
 
 For example, a corporation pays ?100,000 for a twenty-year fran¬ 
 chise to operate a public service corporation. In order that this 
 amount shall be set aside out of revenue and the actual capital of the 
 corporation not impaired by dividends paid, there shall be charged 
 monthly to the account Amortization Reserve Requirements, 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 Corporation Commission. 
 
 Amortization of Discount on Bonds Reserve. 
 
 This account shall 'be raised to provide for the amortization of 
 discount on bonds. 
 
 To this account may be charged the discount on bonds sold. 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 authorized, when issued and when 
 sold, to whom sold, the amount realized from the sale, purpose for 
 which the bonds were sold and the application of the proceeds. 
 
 To it shall be credited monthly, or as they are made, all the 
 amounts charged from time to time through operating expenses, tor 
 the amortization of such discount during the life of the bonds. This 
 reserve shall also be credited with .all accumulations resulting from 
 the investment of any moneys or the interest or dividends from any 
 securities belonging 10 it. An analysis of the charges and credits to 
 this reserve will be called for in the annual report to 'the Corporation 
 Commission. 
 
 OPTIONAL RESERVES. 
 
 Maintenance Reserve. 
 
 This reserve may be raised by those corporations which operate 
 equipment the repairs to which are occasioned only at remote inter¬ 
 vals and are then so considerable in amount as to cause wide fluctu¬ 
 ations in the operating expenses for the division of operation or group 
 of expenses of which the maintenance account in question is a part. 
 For example, the renewal of benches occurring probably but once in a 
 year or even two years, may be anticipated by making such a monthly 
 charge to the account Maintenance of Benches as will during the esti¬ 
 mated life of the benches accumulate a sufficient amount to provide 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 57 
 
 for their renewal. If benches are renewed every two years one-twen- 
 ty-fourth of the total renewal cost will be charged monthly to the ac¬ 
 count Maintenance of Benches, malting a corresponding credit to this 
 reserve. 
 
 Uncollectible Accounts Reserve. 
 
 Credit this account every month with the charge made to the ac¬ 
 count Uncollectible Accounts (Reserve Charge) as explained in con¬ 
 nection therewith. When any account for gas service, upon which 
 any debtor is liable to the corporation, becomes impossible of collec¬ 
 tion because of the removal of the debtor beyond the jurisdiction of 
 the state, the operation of the Statute of Limitations, discharge in 
 bankruptcy, or for any other good and sufficient reason after diligent 
 effort to collect the same has been made, such account may be charged 
 to this account and credited to Accounts Receivable, to which it was 
 originally charged. 
 
 All accounts which have been charged off :as uncollectible, but 
 which are afterward collected, shall ibe credited to this reserve. 
 
 An analysis of the charges and credits to this reserve will be 
 called for in the annual report to the Corporation Commission. 
 
 Promotion of Business Reserve. 
 
 Those corporations which, over and above the regular monthly 
 charges for advertising, office assistance, etc., in their promotion of 
 business department undertake a temporary campaign for the devel¬ 
 opment of business, either for the securing of additional consumers 
 or to increase the use and sales of gas to existing consumers, the ben¬ 
 efits from which large expenses will be experienced over a consider¬ 
 able period of time, may set up this reserve, crediting it monthly 
 with the amount set aside for that purpose, and charged to the ac¬ 
 count Promotion of Business Supplies and Expenses. Amounts paid 
 to any corporation, society or individuals not connected with the gas 
 corporation for services performed under contract for the development 
 of the business of the gas corporation 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. 
 
 Injuries and Damages Reserve. 
 
 Corporations 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 
 
ARIZONA CORPORATION COMMISSION 
 
 
 amounts so charged and credited shall be such as are estimated to 
 meet the admitted liability against it for injuries to persons and dam¬ 
 ages to property other than that of the corporation insofar as such 
 claims can he anticipated by the exercise of reasonable judgment. All 
 such elaims, .when paid to satisfy admitted liability and judgments or. 
 tained in the courts of law, shall be charged to this account. 
 
 Insurance Reserve. 
 
 Corporations may set up this reserve, to which shall be credited 
 monthly the charges made in operating expenses to the Insurance ac¬ 
 count to cover self-carrying risks. When any irreparable damage to 
 the property of the corporation occurs, 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. 
 
 Cabn. 
 
 Charge to this account all money coming into the possession of 
 the gas corporation and in which the corporation has the beneficial 
 interest. Also charge it with bank credits, checks and drafts receiva¬ 
 ble subject to satisfaction or transfer upon demand, whether payable 
 to bearer or to order. All cash disbursements should be credited to 
 this account. 
 
 Notes and Bills Receivable. 
 
 Charge to this account the cost of all notes and bills receivable 
 which are the property of the gas corporation and upon which solvent 
 concerns or individuals are liable or which are sufficiently secured 
 as to be considered good. 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 corporation 
 upon accounts with solvent concerns other than banks; also all ac¬ 
 counts and claims upon which responsibility is acknowledged by sol¬ 
 vent concerns or individuals or which are sufficiently secured to be 
 considered good and of all judgments against solvent concerns where 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 59 
 
 the judgments are not appealable or suspended through appeal. Ne¬ 
 gotiable instruments will not be changed to this account. 
 
 Interest and Dividends Receivable. 
 
 When the gas corporation becomes entitled to demand any inter¬ 
 est or dividend from solvent concerns the amount to which it thus 
 becomes entitled shall be charged to this account and shall be credit¬ 
 ed to the appropriate account in the Income Account. This account 
 includes 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 dividends not 
 yet declared. 
 
 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 storage 
 unless purchased delivered in coal shed or to the place of storage. 
 The account Coal Stock Expense will be closed into this account 
 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 Stock Expense. Charge this account with the labor 
 of weighing, unloading, piling and trimming coal in shed or in unload¬ 
 ing coal from cars, including cost of operating hoisting apparatus, 
 including also the cost of shovels and other hand tools and repairs to 
 the same. (This account will he closed monthly into the Coal Stock 
 Account.) 
 
 Oil. 
 
 Charge this account with all oil or naptha purchased for enricher 
 at its cost delivered in the company’s storage tanks, Including the in¬ 
 voice cost, the cost of pumping and piping with proper proportion for 
 any loss by evaporation or leakage. Credit this account with oil as 
 used, charging the same to the appropriate operating expense ac¬ 
 counts. 
 
 Coke. 
 
 Charge this account each month with the amount of coke pro¬ 
 duced. Close into this account/each month the Coke Stock Expense 
 
ARIZONA CORPORATION COMMISSION 
 
 GO 
 
 account. Credit this account with all the sales of coke either to the 
 company for its own use or to the public. 
 
 Note:—Coke Stock Expense. Charge this account with the cost 
 of handling coke from the retort house to the coke yard or coke shed. 
 The account should also be charged with 'all labor, material and ex¬ 
 penses 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 port¬ 
 able tools used in handling coke. (This account will be closed month¬ 
 ly into the Coke Stock Account.) 
 
 Tar. 
 
 Charge to this account monthly the total amount of tar made. 
 Credit the account with all amounits 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:—Corporations 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, material 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 machinery and equipment and the cost 
 of hand and portable tools used in handling 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 
 account will be closed monthly into the Tar Stock Account.) 
 
 Ammonia. 
 
 Charge this account monthly with all ammonia made. Credit this 
 account with ammonia 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. 
 
 Note:—Ammonia Stock Expense. Charge this account with the 
 cost of all labor and material required for concentrating 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 be closed monthly into the Ammonia Stock Ac¬ 
 count.) 
 
 Purifying Material. 
 
 Charge this account with all labor and material used in making 
 purifying material including the cost of such items as oxide, lime. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. G1 
 
 shavings, etc. Credit this account with the amount of purifying mate¬ 
 rial used and charge to the appropriate operating expense account. 
 
 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 witn 
 the material as used, charging the appropriate operating expense or 
 construction and equipment account, as the use of the pipe deter¬ 
 mines. 
 
 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 ex- 
 pense or construction account, as the use of the material in question 
 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 corporation’s storeroom including freight, cartage and 
 cost of handling. Profits on all appliances sold will he credited to 
 the appropriate revenue account. Credit this account with all appli¬ 
 ances taken from storage. 
 
 Note:—This account may be sub-divided into accounts a, b, c, etc., 
 if desired in order to properly account for the different classes of 
 appliances. 
 
 Miscellaneous Material and Supplies. 
 
 Charge this account with the cost of all material purchased to 
 be used by the corporation and not properly chargeable to any of the 
 preceding stock accounts, 'at the cost of such material delivered in 
 stockroom, including freight, cartage and handling. Credit this ac¬ 
 count with all material taken from storage. 
 
 Note:—This account may be subdivided into accounts a, b, c, etc., 
 if desired, in order to properly account for different classes of stores 
 charged to this account. 
 
62 
 
 ARIZONA CORPORATION COMMISSION 
 
 Miscellaneous Current Assets. 
 
 To this account shall be charged to cost of all current assets of 
 the gas corporation not includible under any of the preceding current 
 asset 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 appropriate 
 preceding account. 
 
 PREPAID ACCOUNTS. 
 
 Prepaid Insurance. 
 
 When premiums on insurance policies are paid in advance of their 
 accrual, the amounts prepaid whether in cash or hy an issue of notes 
 or other negotiable paper shall be charged to this account. As the 
 premiums accrue they shall be creddited at monthly intervals to this 
 account and charged to the operating expense account Insurance. 
 
 Prepaid Taxes. 
 
 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 igas corporation it shall be charged to this account. As the in¬ 
 terest thus prepaid accrues it shall be credited at monthly intervals 
 to this account and charged to the appropriate interest account. 
 
 Miscellaneous Prepaid Accounts. 
 
 Charge this account with all prepaid items of the gas corporation 
 not includible in the preceding prepaid accounts. As the amounts 
 thus 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 be con 
 sidered of the same class unless they are e^ual in their interest or 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. S3 
 
 i 
 
 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 he 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 
 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 par¬ 
 ticularity to admit of identification; if such issue is to the treasurer 
 or other fiscal agent of the corporation or if by him disposed of for 
 the benefit of the corporation, that fact and the name of such agent 
 shall be shown and such agent shall in his account of the disposition 
 thereof show like details concerning the consideration realized there¬ 
 on, which account, when accepted by the corporation, shall be pre¬ 
 served as a corporate record. 
 
 Funded Debt. 
 
 The funded obligations of the corporation 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 character¬ 
 istics 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 reference to the 
 corporate records showing all details connected with such transac¬ 
 tions. 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 consid¬ 
 eration received for it. If the issue is to the agent of an undisclosed 
 principal, the name and business address of such agent and the fact 
 of his agency shall be shown in the entry. 
 
 MORTGAGE LIABILITIES. 
 
 Real Estate Mortgages. 
 
 The mortgage obligations of the corporation 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. 
 
64 
 
 ARIZONA CORPORATION COMMISSION 
 
 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 su'b-account shall be credited, when issued, the total 
 receipts from the sale of evidences of indebtedness secured by the 
 mortgage. The entries shall show the amount of the mortgage debts, 
 the purpose for which such debt was incurred and shall show by in¬ 
 telligent reference all the details eonnected with such transactions. 
 If the consideration received for the indebtedness is anything other 
 than money the entry shall show the person to whom issued and 
 shall describe with sufficient particularity to identify it the actual 
 consideration received. If the indebtedness is to an agent of an un¬ 
 disclosed principal, the name and business address of such agent 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 mortgages other 
 than real estate mortgages as defined in the preceding account Real 
 Estate Mortgages. 
 
 CURRENT LIABILITIES. 
 
 Notes and Bills Payable. 
 
 When any note, draft or other bill payable, which matures not 
 later than one year after date of issuance or of demand or assump¬ 
 tion by the corporation or primary liability thereon, is issued or as¬ 
 sumed, 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 
 Ca&h or other appropriate account. 
 
 Accounts Payable. 
 
 Credit this account, when incurred, with all liabilities of the gas 
 corporation 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 corporation upon any of its 
 funded indebtedness matures and is unpaid, whether the cause of 
 failure is on the part of the coupon holder to present coupons for 
 payment or for other reasons, it shall ibe credited to this account 
 and charged to the account Unmatured Interest^on Funded Debt Ac¬ 
 crued to which it had heretofore been credited. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 Matured Interest on Notes and Bills Payable Unpaid. 
 
 When mite-rest owing hy the gas -corporation upon any of its 
 notes and hills payable matures and is unpaid, whether the cause ct 
 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 Accrued to which it had heretofore been credited. 
 
 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 corporation by consumers as security for the pay¬ 
 ment of gas bills. Deposits refunded shall be charged to this ac¬ 
 count 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 accounting corporation, be credited to the account of the con¬ 
 sumer involved and debited to this account. Deposits made by em¬ 
 ployes or others shall also be credited to this account. 
 
 Interest on deposits shall be credited to the account of the con¬ 
 sumer involved and debited to this account. 
 
 Detailed records of deposits as between customers and employes 
 will be required by the Corporation Commission. 
 
 Miscellaneous Current Liabilities. 
 
 Credit to this account at their face value all unfunded obliga¬ 
 tions upon which the gas corporation is liable and which are no* 
 elsewhere provided for. 
 
 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 corporation. 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 corporation 
 carrying its own insurance either in whole or in part shall be charg¬ 
 ed to this account. 
 
66 
 
 ARIZONA CORPORATION COMMISSION 
 
 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. 
 
 Unmatured Interest on Funded Debt Accrued. 
 
 To this account shall be credited at the close of each month all 
 unmatured interest accrued during the month upon the funded in¬ 
 debtedness of the gas corporation. When such interest matures it 
 shall be charged to this account and credited to the account Matured 
 
 Interest on Funded Debt Unpaid. When paid, the interest shall be 
 charged to the account Matured Interest on Funded Debt Unpaid and 
 
 credited to Cash 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 corporation. 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 
 such period at the rates of dividens payments established by the cor¬ 
 poration. When such dividends become payable they shall be charg¬ 
 ed 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 Liabilities Accrued. 
 
 To this account shall be credited at the end of each month as it 
 accrues, any other unfunded obligation of the corporation not pro- 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 67 
 
 vided for in any of the preceding accrued liability accounts, making 
 a corresponding charge to operating expenses of other expense ac¬ 
 count. 
 
 LIST OF ACCOUNTS AND INDEX. 
 
 INCOME ACCOUNTS. 
 
 Class A, Class B, Class C. 
 
 A. OPERATING REVENUES. 
 
 Page. 
 
 Commercial Earnings .1. 6 
 
 Industrial Earnings . 6 
 
 Power Earnings . 7 
 
 Municipal Contract Lighting Earnings..... 7 
 
 Sale of Gas to Other Public Utilities..._. 7 
 
 Earnings from Residuals. 7 
 
 a. Coke . 8 
 
 b. Coal Gas Tar . 8 
 
 c. Water Gas Tar . 8 
 
 d. Ammonia . 8 
 
 e. Other Residuals . 8 
 
 Miscellaneous Earnings from Operation. 8 
 
 B. NON-OPERATING REVENUES. 
 
 Profit on Merchandise Sales. 8 
 
 Profit on Piping and Connections. 8 
 
 Rents from Land, buildings and Apparatus. 9 
 
 Interest on 'Deposits ..+.*.. 9 
 
 Interest and Dividends from Investments.10 
 
 Miscellaneous Non-Operating Revenues. 10 
 
OPERATING EXPENSE ACCOUNTS, 
 1. PRODUCTION. 
 
 A, Coal Gas, 
 
 68 
 
 ARIZONA CORPORATION COMMISSION 
 
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 Maintenance of Coal Gas Apparatus. ( 7a. Maintenance of Benches. 
 
 ( 7b. Maintenance of Coal Gas Apparatus. 
 
 Maintenance of Coal Gas Buildings, Fixtures and 8. Maintenance of Coal Gas Buildings, Fixtures 
 
 Grounds and Grounds . 
 
OPERATING EXPENSE ACCOUNTS. 
 I. PRODUCTION. 
 
 B. Water Gas. 
 
 UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 
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 14. Maintenance of Water Gas Apparatus. 14. Maintenance of Water Gas Apparatus. 
 
 15. Maintenance of Water Gas Buildings, Fixtures 15 . Maintenance of Water Gas Buildings, Fix- 
 
 and Grounds. tures and Grounds. 
 
70 
 
 ARIZONA CORPORATION COMMISSION 
 
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 24. Carbide and Gasoline. 
 
 25. Miscellaneous Supplies and Expenses. 
 
 26. Repairs to Gas Making Apparatus. 
 
 27. Repairs to Buildings, Fixtures and Grounds. 
 
OPERATING EXPENSE ACCOUNTS. 
 I. PRODUCTION. 
 
 E. Steam Generation. 
 
 (Apportionment Account.) 
 
 UNIFORM ACCOUNTS—GAS CORPORATIONS. 71 
 
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 34. Gas Utility Proportion of Total Prdouction. 34 Gas Utility Proportion of Total Production 
 
OPERATING EXPENSE ACCOUNTS. 
 ||. DISTRIBUTION. 
 
 ARIZONA CORPORATION COMMISSION 
 
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 40. Maintenance of Meters. 40. Maintenance of Meters 
 
OPERATING EXPENSE ACCOUNT. 
 
 III. MUNICIPAL CONTRACT LIGHTING. 
 
 UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 73 
 
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 44. Maint. of Municipal Contract Lighting System. 44 . Maintenance of Municipal Con¬ 
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OPERATING EXPENSE ACCOUNTS. 
 IV. COMMERCIAL. 
 
 ARIZONA CORPORATION COMMISSION 
 
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OPERATING EXPENSE ACCOUNTS 
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 UNIFORM ACCOUNTS—GAS CORPORATIONS. 'R> 
 
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76 ARIZONA CORPORATION COMMISSION 
 
 OPERATING EXPENSE ACCOUNTS. 
 
 VI. UNDISTRIBUTED. 
 
 Class A and Class B. 
 
 Page. 
 
 54. Injuries and Damages.34 
 
 55. Insurance... .34 
 
 56. Stationery and Printing.34 
 
 57. Operation of Stores Department.35 
 
 58. Maintenance of Stores Dept. Equipment.35 
 
 59. Maintenance of Stores Dept., Buildings, Fixtures and 
 
 Grounds. 35 
 
 60. Operation of Utility or Corporation Equipment.35 
 
 61. Maintenance of Utility or Corporation Equipment.36 
 
 62. Maintenance of Utility or Corporation Equipment 
 
 Buildings, Fixtures and Grounds.36 
 
 Class C. 
 
 54-62. Undistributed Expenses...34-36 
 
 DEPRECIATION. 
 
 Class A, Class B, Class C. 
 
 Depreciation Reserve Charge._.36 
 
 CONTINGENCIES (EXTRAORDINARY). 
 
 Class A, Class B, Class C. 
 
 Contingencies (Extraordinary) .37 
 
 TAXES. 
 
 Class A, Class B, Class C. 
 
 Taxes.......37 
 
 DEDUCTIONS FROM GROSS INCOME. 
 
 Class A, Class B, Class C. 
 
 Interest on Funded Debt.38 
 
 Interest on Real Estate Mortgages.38 
 
 Interest on Floating Debt.39 
 
 Contractual Sinking Fund Requirements.....39 
 
 Amortization of Discount on Bonds.39 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 77 
 
 BALANCE SHEET ACCOUNTS. 
 
 CONSTRUCTION AND EQUIPMENT ACCOUNTS. 
 All Classes. 
 
 INTANGIBLE. Page. 
 
 Organization. 41 
 
 Franchises... 42 
 
 Rights, Licenses, etc.42 
 
 TANGIBLE. 
 
 Land (used in operation of property). .43 
 
 *Gas Works Land.43 
 
 *Distribution Department Land...43 
 
 *General Office Land...44 
 
 *Stores Department Land.44 
 
 *Corporation Equipment Land.....44 
 
 Buildings, Fixtures and Grounds (used in operation of property).44 
 
 *Coal Gas Buildings, Fixtures and Grounds.45 
 
 ♦Water Gas Buildings, Fixtures and Grounds.45 
 
 *Purchased Gas Buildings, Fixtures and Grounds.45 
 
 ♦Boiler Plant Buildings, Fixtures ^and Grounds.45 
 
 *Distribution Buildings, Fixtures and Grounds.46 
 
 *General Office Buildings, Fixtures and Grounds.46 
 
 * Stores Department Buildings, Fixtures and Grounds.46 
 
 *Corporation Equipment Buildings, Fixtures and Grounds.46 
 
 Gas Production Apparatus 
 
 Coal Gas Apparatus. 47 
 
 Water Gas Apparatus.1. 47 
 
 Purchased Gas Apparatus .47 
 
 Boilers and Boiler Plant Equipment....48 
 
 Distribution System. 
 
 Mains .48 
 
 Services .48 
 
 Meters.49 
 
 Municipal Cntract Lighting System .1.49 
 
 General Office Equipment .49 
 
 Stores Department Equipment . 50 
 
 Corporation Equipment .50 
 
 Miscellaneous Equipment ..50 
 
 ♦These accounts are included in the accounts Land Used in Op¬ 
 eration of Property and Buildings, Fixtures and Grounds, respectively 
 in class B and class C. 
 
78 
 
 ARIZONA CORPORATION COMMISSION 
 
 Miscellaneous Construction and Equipment Expenditures. Page. 
 
 * Salaries During Construction.51 
 
 ♦Office Supplies & Expenses During Construction.51 
 
 ♦Stationery & Printing During Construction.51 
 
 ♦Law Expenses During Construction.51 
 
 ♦Injuries & Damages During Construction.52 
 
 ♦Insurance During Construction. 52 
 
 ♦Taxes During Construction.52 
 
 ♦Interest During Construction.52 
 
 ♦Discount on Bonds During Construction.53 
 
 ♦Miscellaneous Expenditures During Construction.53 
 
 Cost of Plant Purchased (in lieu of plant constructed).53 
 
 TREASURY SECURITIES. 
 
 All Classes. 
 
 Treasury Securities.53 
 
 INVESTMENTS. 
 
 All Classes. 
 
 Investments. 54 
 
 RESERVE ACCOUNTS. 
 
 REQUIRED PERMANENT RESERVES. 
 
 All Classes. 
 
 Depreciation Reserve .54 
 
 Sinking Fund Reserve.1.55 
 
 Amortization Reserve..'.55 
 
 Amortization of Discount on Bonds Reserve. 55 
 
 OPTIONAL RESERVES. 
 
 All Classes. 
 
 Maintenance Reserve . 56 
 
 Uncollectible Accounts Reserve. 57 
 
 Promotion of Business Reserve. ....57 
 
 Injuries and Damages Reserve.57 
 
 Insurance Reserve. 58 
 
 CURRENT ASSETS. 
 
 Ail Classes. 
 
 Cash . ...58 
 
 Notes and Bills Receivable . .58 
 
 Accounts Receivable .58 
 
 Interest and Dividends Receivable . 59 
 
 Materials and Supplies. 
 
 Coal...59 
 
 Oil. 59 
 
 Coke.59 
 
 Tar... 60 
 
 Ammonia.60 
 
 ♦These accounts are included in the account, Miscellaneous Con¬ 
 
 struction and Equipment Expenditures in class B and class C. 
 
UNIFORM ACCOUNTS—GAS CORPORATIONS. 
 
 73 
 
 Material and Supplies (Continued). 
 
 Purifying Material.60 
 
 Cast Pipe and Fittings. 61 
 
 Wrought Pipe and Fittings.61 
 
 Meters.61 
 
 Appliances.61 
 
 Miscellaneous Material and Supplies.61 
 
 Miscellaneous Current Assets.:.62 
 
 PREPAID ACCOUNTS. 
 
 All Classes. 
 
 Prepaid Insurance .62 
 
 Prepaid Taxes . 62 
 
 Prepaid Interest .:....62 
 
 Miscellaneous Prepaid Accounts . 62 
 
 CAPITAL LIABILITIES. 
 
 All Classes. 
 
 Capital Stock .:.62 
 
 Funded Debt .63 
 
 MORTGAGE LIABILITIES. 
 
 All Classes. 
 
 Real Estate Mortgages . 63 
 
 Other Mortgages .64 
 
 CURRENT LIABILITIES. 
 
 All Classes. 
 
 Notes and Bills Payable .64 
 
 Accounts Payable .64 
 
 Matured Interest on Funded Debt Unpaid.64 
 
 Matured Interest on Notes & Bills Payable Unpaid. 65 
 
 Dividends Unpaid . 65 
 
 Deposits .65 
 
 Miscellaneous Current Liabilities .65 
 
 ACCRUED LIABILITIES. 
 
 All Classes. 
 
 Insurance Accrued .65 
 
 Taxes Accrued. 66 
 
 Unmatured Interest on Funded Debt Accrued. 66 
 
 Unmatured Interest on Notes & Bills Payable Accrued.66 
 
 Dividends Accrued.66 
 
 Miscellaneous Liabilities Accrued .66