Illinois Administrative Code
Title 83 - PUBLIC UTILITIES
Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES
Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS
Section 650.206 - List of General Retirement Units
Universal Citation: 83 IL Admin Code ยง 650.206
Current through Register Vol. 48, No. 12, March 22, 2024
a) In all accounts where they occur, the following shall be considered a retirement unit if costing more than $100 and not an integral part of the retirement unit specifically listed:
1) Piping;
2) Manholes;
3) Motors and engines;
4) Pumps;
5) Collection sewers;
6) Landscaping, grading of land
improvements;
7) Foundation for a unit
of equipment, when not an integral part of a building and which is not intended to
outlast the equipment;
8) Road, walk,
parking lot, etc.;
9) Chemical
equipment;
10) Sedimentation
equipment;
11) Sludge digestion and
filtration equipment;
12) Land fill
equipment.
b) In Retirement Unit Accounts 351 through 398, the article "a," "an," or "the," as appropriate, should be read in connection with each listed retirement.
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