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
Table B - Prescribed Expenses Accounts Matrix
|
SEWER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS |
|||||||
|
.1 |
.2 |
.3 |
.4 |
.5 |
.6 |
||
|
Collection Expenses Oper. |
Collection Expenses Maint. |
Pumping Expenses Oper. |
Pumping Expenses Maint. |
Treatment & Disposal Expenses Oper. |
Treatment & Disposal Expenses Maint. |
||
|
701 |
Salaries and Wages - Employees |
701.1 |
701.2 |
701.3 |
701.4 |
701.5 |
701.6 |
|
703 |
Salaries and Wages - Officers and Majority Stockholders |
||||||
|
704 |
Employee Pensions and Benefits |
||||||
|
710 |
Purchases Sewage Treatment |
710.5 |
|||||
|
711 |
Sludge Removal Expenses |
711.5 |
711.6 |
||||
|
715 |
Purchased Power |
715.1 |
715.3 |
715.5 |
|||
|
716 |
Fuel for Power Production |
716.1 |
716.3 |
715.5 |
|||
|
718 |
Chemicals |
718.1 |
718.3 |
718.4 |
718.5 |
||
|
720 |
Material and Supplies |
720.1 |
720.2 |
720.3 |
720.4 |
720.5 |
720.6 |
|
731 |
Contractual Services - Engineering |
731.1 |
731.2 |
731.3 |
731.4 |
731.5 |
|
|
732 |
Contractual Services - Accounting |
||||||
|
733 |
Contractual Services - Legal |
||||||
|
734 |
Contractual Services - Management Fees |
||||||
|
735 |
Contractual Services - Testing |
||||||
|
736 |
Contractual Services - Other |
736.1 |
736.2 |
736.3 |
736.4 |
736.5 |
736.6 |
|
741 |
Rental of Building/Rental Property |
741.1 |
741.2 |
741.3 |
741.4 |
741.5 |
741.6 |
|
742 |
Rental of Equipment |
742.1 |
742.2 |
742.3 |
742.4 |
742.5 |
742.6 |
|
750 |
Transportation Expense |
750.1 |
750.2 |
750.3 |
750.4 |
750.5 |
750.6 |
|
756 |
Insurance - Vehicle |
||||||
|
757 |
Insurance - General Liability |
||||||
|
758 |
Insurance - Workman's Compensation |
758.1 |
758.2 |
758.3 |
758.4 |
758.5 |
758.6 |
|
759 |
Insurance - Other |
||||||
|
760 |
Advertising Expense |
||||||
|
766 |
Regulatory Commissions - Amortization of Rate Case Expense |
||||||
|
767 |
Regulatory Commission Expenses - Other |
||||||
|
770 |
Bad Debt Expense |
||||||
|
775 |
Miscellaneous Expense |
775.1 |
775.2 |
775.3 |
775.4 |
775.5 |
775.6 |
|
701 |
Salaries and Wages - Employees |
701.8 |
701.9 |
701.10 |
701.11 |
701.12 |
|
|
703 |
Salaries and Wages - Officers and Majority Stockholders |
703.8 |
|||||
|
704 |
Employee Pensions and Benefits |
704.8 |
|||||
|
710 |
Purchases Sewage Treatment |
||||||
|
711 |
Sludge Removal Expenses |
||||||
|
715 |
Purchased Power |
715.7 |
715.8 |
715.9 |
715.11 |
||
|
716 |
Fuel for Power Production |
716.7 |
716.8 |
716.9 |
716.11 |
||
|
718 |
Chemicals |
||||||
|
720 |
Materials and Supplies |
720.7 |
720.8 |
720.9 |
720.10 |
720.11 |
720.12 |
|
731 |
Contractual Services - Engineering |
731.7 |
731.8 |
731.9 |
731.10 |
731.11 |
731.12 |
|
732 |
Contractual Services - Accounting |
||||||
|
733 |
Contractual Services - Legal |
||||||
|
734 |
Contractual Services - Management Fees |
||||||
|
735 |
Contractual Services - Testing |
735.9 |
735.10 |
735.11 |
735.12 |
||
|
736 |
Contractual Services - Other |
736.7 |
736.8 |
736.9 |
736.10 |
736.11 |
736.12 |
|
741 |
Rental of Building/Rental Property |
741.7 |
741.8 |
741.9 |
741.10 |
741.11 |
741.12 |
|
742 |
Rental of Equipment |
742.7 |
742.8 |
742.9 |
742.10 |
742.11 |
742.12 |
|
750 |
Transportation Expense |
750.7 |
750.8 |
850.9 |
750.10 |
750.11 |
750.12 |
|
756 |
Insurance - Vehicle |
||||||
|
757 |
Insurance - General Liability |
||||||
|
758 |
Insurance - Workman's Compensation |
758.7 |
758.8 |
758.9 |
758.10 |
758.11 |
758.12 |
|
SEWER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS |
|||||||
|
.1 |
.2 |
.3 |
.4 |
.5 |
.6 |
||
|
Collection Expenses Oper. |
Collection Expenses Maint. |
Pumping Expenses Oper. |
Pumping Expenses Maint. |
Treatment & Disposal Expenses Oper. |
Treatment & Disposal Expenses Maint. |
||
|
759 |
Insurance - Other |
759.9 |
|||||
|
760 |
Advertising Expense |
760.8 |
|||||
|
766 |
Regulatory Commissions - Amortization of Rate Case Expense |
766.8 |
|||||
|
767 |
Regulatory Commission Expenses - Other |
767.8 |
|||||
|
770 |
Bad Debt Expense |
770.7 |
|||||
|
775 |
Miscellaneous Expense |
775.7 |
775.8 |
775.9 |
775.10 |
775.11 |
775.12 |
