Cost Accounting, Repairs And Utilities
Publisher: Washington : G.P.O., 1945
Published: 1945-09-29
Place of publication: Washington, D.C., USA
Language: eng
Table of contents: title: CONTENTS; title: CHAPTER 1. INTRODUCTION.; title: Purpose 1; title: Scope 2; title: Applicability 3; title: Relation to other accounting records 4; title: Responsibility 5; title: CHAPTER 2. WORK ORDERS.; title: General 6; title: Work requests 7; title: Preparation 8; title: Monthly work orders 9; title: Preventative maintenance work orders 10; title: Distribution 11; title: CHAPTER 3. LABOR.; title: Basis for labor costs 12; title: Daily labor report 13; title: Summary of labor distribution 14; title: Reconciling labor costs with pay roll 15; title: Recording. 16; title: CHAPTER 4. MATERIAL AND EQUIPMENT.; title: Section I. General.; title: Establishing costs 17; title: Receipt of property 18; title: Issue of property 19; title: Inventory overages, shortages, and adjustments 20; title: Class P property 21; title: Summarizing costs 22; title: Recording 23; title: Property documents  24; title: II. Salvaged and class P property.; title: Class P property 25; title: Cannibalization of class P property 26; title: Salvage of real property 27; title: CHAPTER 5. CONTRACTS.; title: General 28; title: Work contracts 29; title: Utilities services 30; title: Contracts administered by service command headquarters 31; title: Recording 32; title: CHAPTER 6. COST RECORDING.; title: General 33; title: Cost-distribution vouchers 34; title: Preparation and distribution 35; title: Posting and filing 36; title: Cost ledger 37; title: Accounting for individual projects 38; title: Balancing ledger accounts 39; title: Year-end closing ledger 40; title: CHAPTER 7. RECONCILEMENT.; title: General 42 29; title: Information required 42 29; title: Procedures 43 29; title: CHAPTER 8. COST REPORTING.; title: General 44 31; title: Preparation 45 31; title: Submission 46 34; title: Station codes 47 34; title: Command cost summaries 48 35; title: Utilization of cost reports 49 35; title: CHAPTER 9. CLASSIFICATION OF INSTALLATIONS.; title: General 50 36; title: Main posts 51 36; title: Subposts 52 36; title: Offpost facilities 53 36; title: Government-owned and leased installations. 54 36; title: CHAPTER 10. CLASSIFICATION OF WORK.; title: General 1 55 37; title: Buildings and structures 56 37; title: Roads, parking and open-storage areas, walks, airfield pavements 57 38; title: Railroads 58 39; title: Utilities plants and systems 59 39; title: Verification of coding 60 41; title: CHAPTER 11. ACCOUNTS.; title: Chart of accounts 61 42; title: Use 62 45; title: CHAPTER 18. DESCRIPTION OF ACCOUNTS.; title: Section I. Buildings and structures.; title: General 63 46; title: Account 610-11, Permanent quarters 64 48; title: Account 610-12, Permanent barracks and dormitories 65 48; title: Account 610-13, Permanent mess halls 66 48; title: Account 610-14, Permanent storage buildings 67 48; title: Account 610-15, Permanent administration buildings _ 68 48; title: Account 610-16, Permanent technical maintenance shops 69 48; title: Account 610-17, Permanent hospital technical buildings 70 48; title: Account 610-18, Permanent miscellaneous buildings 71 48; title: Account 610-21, Cantonment type quarters 72 48; title: Account 610-22, Cantonment type barracks and dormitories 73 48; title: Account 610-23, Cantonment type mess halls 74 48; title: Account 610-24, Cantonment type storage buildings 75 48; title: Account 610-25, Cantonment type administration buildings 76 48; title: Account 610-26, Cantonment type technical maintenance shops 77 48; title: Account 610-27, Cantonment type hospital technical buildings 78 48; title: Account 610-28, Cantonment type miscellaneous buildings 79 48; title: Account 610-31, Theater-of -operations type quarters 80 48; title: Account 610-32, Theater-of-operations type barracks and dormitories 81 48; title: Account 610-33, Theater-of operations type mess halls 82 48; title: Account 610-34, Theater-of-operations type storage buildings 83 48; title: Account 610-35, Theater-of-operations type administration buildings 84 49; title: Account 610-36, Theater-of-operations type technical maintenance shops 85 49; title: Account 610-37, Theater-of-operations type hospital technical buildings 86 49; title: Account 610-38, Theater-of-operations type miscellaneous buildings 87 49; title: Account 610-40, Hutments 88 49; title: CHAPTER 12. DESCRIPTION OF ACCOUNTS— Continued.; title: Section I. Buildings and structures — Continued. Pangraph Page; title: Account 610-50, Tents 89 49; title: Account 610-70, Wharves and approaches 90 49; title: Account 610-90, Other structures 91 49; title: II. Grounds.; title: General 92 49; title: Account 611-10, Improved grounds 93 49; title: Account 611-20, Other post areas 94 50; title: Account 611-30, Dust and erosion control 95 50; title: III. Roads.; title: General 96 50; title: Account 612-10, Concrete roads 97 50; title: Account 612-21, Bituminous roads — high type 98 50; title: Account 612-22, Bituminous roads — low type 99 50; title: Account 612-30, Miscellaneous roads 100 50; title: IV. Parking and storage areas and walks.; title: Account 612-40, Parking and open-storage areas 101 51; title: Account 612-50, Walks 102 51; title: V. Airfield pavements.; title: General 103 51; title: Account 613-11, Airfield pavements — concrete 104 51; title: Account 613-12, Airfield pavements — bituminous — high type 105 51; title: Account 613-13, Airfield pavements — bituminous — low type „ 106 51; title: Account 613-14, Airfield pavements — miscellaneous 107 52; title: VI. Railroads.; title: Account 614—00, Railroads. 108 52; title: VII. Fire protection.; title: General 109 52; title: Account 615-10, Fire personnel 110 52; title: Account 615-20, Fire trucks 111 52; title: Account 615-60, Miscellaneous fire-fighting equipment and services 112 53; title: VIII. Insect and rodent control.; title: General 113 53; title: Account 616-10, Insect and rodent control — buildings and structures 114 53; title: Account 616-20, Insect and rodent control — grounds 115 53; title: IX. Water systems.; title: General 116 53; title: Account 620-10, Water distribution mains and services 117 54; title: Water-pumping plants 118 54; title: Account 620-31, Water-pumping plants — operation 119 54; title: Account 620-32, Water-pumping plants — maintenance and repair 120 54; title: Water-filtration plants 121 54; title: Account 620-41, Water filtration plants — operation 122 55; title: Account 620-42, Water-filtration plants — maintenance and repair 123 55; title: Account 620-45, Miscellaneous water treatment . _ 124 55; title: Account 620-50, Purchased water 125 55; title: X. Sewer systems.; title: General 126 56; title: Account 621-10, Sanitary sewers 127 56; title: Account 621-30, Storm sewers 128 56; title: Account 621-40, Sewage-pumping plants — operation, maintenance, and repair 129 56; title: Sewage-treatment plants 130 56; title: Account 621-51, Sewage-treatment plants — operation 131 56; title: Account 621-52, Sewage-treatment plants — maintenance and repair 132 56; title: Account 621-60, Miscellaneous sewage disposal 133 57; title: XI. Electric systems.; title: General 134 57; title: Electric generating plants - 135 57; title: Account 622-1 1 , Electric generating plants — operation 126 57; title: Account 622-12, Electric generating plants — maintenance and repair. 137 58; title: Account 622-20, Overhead electric distribution lines and services 138 58; title: Section XI. Electric systems — Continued. Paragraph P*o*; title: Account 622-30, Underground electric distribution lines and services 139 58; title: Account 622-40, Exterior lighting 140 58; title: Account 622-50, Distribution transformers 141 59; title: Account 622-60, Substations 142 59; title: Account 622-70, Purchased electric energy 143 59; title: XII. Gas systems.; title: General 144 59; title: Account 623-10, Distribution mains and services 145 59; title: Gas-generating plants 146 59; title: Account 623-21, Gas-generating plants — operation 147 59; title: Account 623-22, Gas-generating plants — maintenance and repair 148 60; title: Account 623-30, Purchased gas 149 60; title: XIII. Heating systems.; title: General 150 60; title: Account 624-30, Purchased steam 151 61; title: Hospital heating systems 152 61; title: Account 624—41, Heating systems — hospital, operation 153 61; title: Account 624-42, Heating systems — hospital, maintenance and repair 154 61; title: Laundry heating systems 155 62; title: Account 624-51, Heating systems — laundry, operation 156 62; title: Account 624-52, Heating systems — laundry, maintenance and repair 157 62; title: Other Heating Systems — 100 hp and over 158 62; title: Account 624-61, Heating systems — other, 100 hp and over — operation 159 62; title: Account 624-62, Heating systems — other, 100 hp and over — maintenance and repair 160 62; title: Other heating systems — less than 100 hp 161 63; title: Account 624-71, Heating systems — other less than 100 hp — operation 162 63; title: Account 624-72, Heating systems — other less than 100 hp — maintenance and repair 163 63; title: XIV. Ice manufacturing, refrigeration, and air conditioning.; title: Account 625-00, Ice manufacturing and warehouse cold storage plants — operation, maintenance, and repair 164 63; title: Account 626-00, Miscellaneous refrigeration and air-conditioning systems 165 64; title: XV. Refuse collection and disposal.; title: General 166 64; title: Incinerators 167 64; title: Account 627-11, Incinerators — operation 168 64; title: Account 627-12, Incinerators — maintenance and repair 169 64; title: Account 627-20, Refuse collection and can washing 170 65; title: Account 627-30, Sanitary fill j 171 65; title: Account 627-40, Purchased refuse disposal 1 172 65; title: Account 627-50, Other disposal methods 173 65; title: XVI. Fuel other than gas and motor fuels.; title: General 174 65; title: Account 628-11, Coal issued 175 65; title: Account 628-12, Fuel oil issued 176 65; title: Account 628-13, Other fuel issued 177 66; title: Account 628-21, Coal storage and distribution 178 66; title: Account 628-22, Fuel storage and distribution — other than oil 179 66; title: XVII. Liquid petroleum products storage and dispensing systems.; title: General 180 66; title: Account 629-10, Aircraft fuel storage and dispensing systems 181 66; title: Account 629-20, Gasoline storage and dispensing systems — other than aircraft 182 66; title: Account 629-30, Petroleum products storage and dispensing systems — other than gasoline. 183 66; title: XVIII. Kitchen equipment.; title: Account 630-00, Installed kitchen equipment 184 66; title: XIX. Offpost facilities.; title: General 185 67; title: Account 631-10, Offpost minor leased facilities — maintenance, repair, and operation 186 67; title: Account 631-20, Offpost minor leased facilities — new work 187 67; title: Account 632-10, Offpost minor Government-owned facilities — maintenance, repair, and operation 188 67; title: Account 632-20, Offpost minor Government-owned facilities — new work 189 67; title: CHAPTER 12. DESCRIPTION OF ACCOUNTS— Continued.; title: Section XX. Miscellaneous items. Paragraph Page; title: General 190 67; title: Account 634-11, Undistributed costs 191 67; title: Account 634-12, Snow removal 192 67; title: Account 634-13, Packing and crating 193 67; title: Account 634-14, Signs — fabrication and repair 194 68; title: Account 634-15, Training aids 195 68; title: Account 634-16, Material production 196 68; title: Account 634-17, Furniture and wall lockers 197 68; title: Account 634-18, Custodial and janitorial services 198 68; title: Account 634-19, Elevators — maintenance and repair 199 68; title: XXI. New work.; title: General 200 68; title: Account 635-10, Additions, alterations, deletions, and new construction — projects $1000; title: and under 201 68; title: Account 635-20, Additions, alterations, and deletions — projects over $1000 202 68; title: Account 635-30, Restorations necessitated by disaster 203 68; title: XXII. Fortifications.; title: General 204 68; title: Account 640-10, Fortifications — battery structures 205 69; title: Account 640-20, Fortifications — other structures 206 69; title: Account 640-30, Fortifications — mechanical and power facilities 207 69; title: Account 640-40, Fortifications — other facilities 208 69; title: Account 640-90, Fortifications — new work 209 69; title: XXIII. Passive protection.; title: Account 650-00, Passive protection 210 69; title: XXIV. Shop overhead.; title: General 211 69; title: Account 661-10, Carpenter shop overhead 212 70; title: Account 661-20, Paint shop overhead 213 70; title: Account 661-30, Storehouse overhead 214 70; title: Account 661-40, Machine shop overhead 215 70; title: Account 661-50, Electric shop overhead 216 70; title: Account 661-60, Plumbing and steam-fitting shop overhead 217 70; title: Account 661-70, Sheet-metal and heating-equipment shop overhead 218 70; title: Account 661-80, Other shops overhead 219 70; title: Account 661-90, General labor crew overhead 220 71; title: XXV. Maintenance machinery, tools, etc.; title: Account 662-00, Maintenance machinery, tools, etc. — maintenance and repair 221 71; title: XXVI. Salvaged and destroyed property.; title: Account 664-00, Property salvaged and destroyed 222 71; title: XXVII. Leave of absence.; title: Account 66&-00, Annual and sick leave taken 223 71; title: XXVIII. Post engineer office.; title: Account 670-00, Post engineer office 224 71; title: XXIX. Reconciliation accounts.; title: General 225 72; title: Account 680-10, Total cost this fiscal year to date — main post 226 72; title: Account 680-20, Total cost this fiscal year to date — subposts 227 72; title: Account 680-30, Total cost this fiscal year to date — deleted facilities 228 72; title: Account 680-40, Total cost this fiscal year to date — transferred facilities 229 73; title: Account 681-10, Prior years 1 costs — feature accounts 230 73; title: Account 681-20, Prior years’ costs — reconciliation accounts 231 73; title: Inventories 232 73; title: Account 682-10, Inventory — expendable and class P property 233 73; title: Account 682-20, Inventory — accountable MR property — other than power-operated maintenance equipment 234 74; title: Account 682-30, Inventory — accountable MR property — power-operated maintenance equipment 235 74; title: Account 682-40, Inventory — fuel 236 74; title: Account 682-90, Inventory adjustments — 237 74; title: Account 683-10, Accourts receivable 238; title: Account 683-20, Costs incurred for others without reimbursement-. 239; title: Account 683-40, Excess property transferred 240; title: Account 684-00, Unexpended allotments 241; title: Account 686-00, Collections 242; title: Account 695-00, Rentals and other revenue 243; title: Account 697-10, Allotments received — this fiscal year to date 244; title: Account 697-20, Allotments received — prior fiscal years 245; title: Accounts payable 246; title: Account 698-10, Accounts payable — materials, supplies, and nonpersonal services 247; title: Account 698-20, Accounts payable — pay rolls 248; title: Costs not chargeable to post repairs and utilities funds- 249; title: Account 699-10, Costs not chargeable to post repairs and utilities funds — labor. 250; title: Account 699-20, Costs not chargeable to post repairs and utilities funds — materials and supplies 251; title: Account 699-30, Costs not chargeable to post repairs and utilities funds — machinery and equipment 252; title: Account 699-40, Costs not chargeable to post repairs and utilities funds — fuel 253; title: Account 699-50, Costs not chargeable to post repairs and utilities funds — other 254; title: Account 699-60, Costs not chargeable to post repairs and utilities funds — facilities received by transfer 255