New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 12 - WATER SERVICES
Part 720 - UNIFORM SYSTEMS OF ACCOUNTS AND ANNUAL REPORT FORMS FOR WATER UTILITIES
Section 17.12.720.12 - INDEX OF ACCOUNTS
Universal Citation: 17 NM Admin Code 17.12.720.12
Current through Register Vol. 35, No. 18, September 24, 2024
A. Balance Sheet Accounts; Assets and Other Debits:
(1) Utility Plant:
(a) 101 - Utility Plant in Service
(b) 104 - Utility Plant Leased to
Others
(c) 105 - Property Held for
Future Use
(d) 106 - Utility Plant
Purchased or Sold
(e) 107 -
Construction Work in Progress
(f)
110 - Accumulated Provision for Depreciation and Amortization of Utility
Plant.
(2) Other
Property and Investments:
(a) 121 -
Nonutility Property
(b) 124 - Other
Investments
(c) 125 - Special
Funds
(3) Current and
Accrued Assets:
(a) 131 - Cash and Working
Funds
(b) 132 - Temporary Cash
Investments
(c) 142 - Customer
Accounts Receivable
(d) 144 -
Accumulated Provision for Uncollectible Accounts
(e) 146 - Accounts Receivable from Associated
Companies
(f) 150 - Materials and
Supplies
(g) 166 -
Prepayments
(h) 170 - Other Current
and Accrued Assets
B. Liabilities and Other Credits:
(1) Equity Capital:
(a) 201 - Common Stock
(b) 215 - Accumulated Retained Earnings (or
Losses)
(c) 218 - Noncorporate
Proprietorship
(d) 223 - Advances
from Associated Companies
(2) Long Term Debt: 224 - Long Term
Debt
(3) Current and Accrued
Liabilities:
(a) 231 - Notes Payable
(b) 232 - Accounts Payable
(c) 233 - Notes Payable to Associated
Companies
(d) 234 - Accounts
Payable to Associated Companies
(e)
235 - Customer Deposits
(f) 236 -
Taxes Accrued
(g) 237 - Interest
Accrued
(h) 238 - Other Current and
Accrued Liabilities
(4)
Deferred Credits:
(a) 252 - Advances for
Construction
(b) 253 - Other
Deferred Credits
(c) 255 -
Accumulated Deferred Investment Tax Credits
(5) 265 - Operating Reserves:
(6) 271 - Contributions In Aid of
Construction
(7) 283 - Accumulated
Deferred Income Taxes
C. Utility Plant Accounts:
(1) Intangible Plant:
(a) 301 - Organization
(b) 302 - Franchises and Consents
(c) 303 - Miscellaneous Intangible
Plant
(2) Utility Land
& Structure:
(a) 310 - Land and
Rights-of-Way
(b) 311 - Structures
and Improvements
(3)
Source of Supply Plant:
(a) 312 - Collecting
and Impounding Reservoirs
(b) 314 -
Wells and Springs
(c) 317 - Other
Water Source Plant
(4)
Pumping Plant:
(a) 325 - Electric Pumping
Equipment
(b) 328 - Other Pumping
Equipment
(5) Water
Treatment Plant: 332 - Water Treatment Equipment
(6) Transmission and Distribution Plant:
(a) 342 - Distribution Reservoirs and
Tanks
(b) 343 - Mains
(c) 345 - Services
(d) 346 - Meters
(e) 347 - Meter Installations
(f) 348 - Hydrants
(7) General Plant:
(a) 391 - Office Furniture and
Equipment
(b) 392 - Transportation
Equipment
(c) 393 - Stores
Equipment
(d) 394 - Tools, Shop and
Garage Equipment
(e) 395 -
Laboratory Equipment
(f) 396 -
Power Operated Equipment
(g) 397 -
Communication Equipment
(h) 398 -
Miscellaneous Equipment
(i) 399 -
Other Tangible Property
D. Income Accounts:
(1) Utility Operating Income
(a) 400 - Operating Revenues
(b) 401 - Operation & Maintenance
Expense
(c) 403 - Depreciation
Expense
(d) 408 - Taxes Other than
Income Taxes, Utility Operating Income
(e) 409 - Income Taxes, Utility Operating
Income
(f) 410 - Deferred Income
Taxes, Utility Operating Income
(g)
412 - Investment Tax Credits, Utility Operations
(h) 413 - Income from Utility Plant Leased to
Others
(i) 414 - Gains (Losses)
from Disposition of Utility Property
(2) Other Income and Deductions:
(a) 415 - Revenues from Merchandising,
Jobbing, and Contract Work
(b) 416
- Costs & Expenses of Merchandising, Jobbing, and Contract Work
(c) 417 - Income from Nonutility
Operations
(d) 418 - Nonoperating
Rental Income
(e) 419 - Interest
and Dividend Income
(f) 421 -
Nonoperating Income (or Loss)
(g)
422 - Gains (Losses) from Disposition of Property Total Other Income
(h) 425 - Miscellaneous
Amortizations
(i) 426 -
Miscellaneous Income Deductions
(3) Interest Charges:
(a) 427 - Interest on Long Term
Debt
(b) 431 - Other Interest
Expense
(4)
Extraordinary Items:
(a) 433 - Extraordinary
Income
(b) 434 - Extraordinary
Deductions
E. Retained Earnings Accounts:
(1) 435 - Balance
Transferred from Income
(2) 438 -
Dividends Declared
(3) 439 -
Adjustments to Retained Earnings
F. Operating and Maintenance Expense Accounts:
(1) Source of Supply Expenses: 601 -
Purchased Water
(2) Pumping
Expenses: 622 - Fuel or Power Purchased for Pumping
(3) Water Treatment Expenses: 631 -
Chemicals
(4) General Expenses:
(a) 920.1 - Salaries Paid to
Owner(s)
(b) 920.2 - Salaries Paid
to Other Employees
(c) 921 -
Administrative & Office Supply Expenses
(d) 922 - Maintenance, Repairs, and
Supplies
(e) 923 - Outside Services
Employed
(f) 924 - Property
Insurance
(g) 926 - Employee
Pensions and Benefits
(h) 928 -
Regulatory Commission Expenses
(i)
930 - Miscellaneous General Expenses
(j) 933 - Transportation Expenses
G. Operating Revenue Accounts:
(1) Sales of Water
(a) 460 - Unmetered Sales to
Customers
(b) 461 - Metered Sales
to Customers
(c) 464 - Other Sales
of Water to Customers
(2) Other Operating Revenues
(a) 471 - Miscellaneous Service
Revenues
(b) 472 - Rents from Water
Property
(c) 474 - Other Water
Revenues.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
