reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.10 - Applicability

Current through Register Vol. 48, No. 28, July 12, 2024
This Part applies to any public utility, as defined in Section 3-105
				of the Public Utilities Act [220 ILCS
				5/3-105 ], that provides water service or disposal of
				sewage.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.20 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Act" means the Public Utilities Act [220 ILCS 5 ].
"Office of the public utility" means and includes only those offices
				maintained by the public utility for the purpose of the public transacting business
				with the public utility. It does not mean or include places of business maintained
				primarily for another purpose, such as stores, banks, offices or organizations other
				than the public utility, where arrangements may have been made for the receipt of
				payments of bills due to the public utility or for the receipt of requests for
				service or for the transaction of other incidental business relating to the public
				utility, and it does not include a public utility office maintained primarily for
				operation purposes or rendering utility services to the public.
"Subcontractor" means any contractor, subcontractor, agent,
				individual or other entity that provide a services under contract or other payment
				arrangement to a public utility for the performance of services related to the
				physical infrastructure of the public water or sewer utility. Employees of the
				public utility are not subcontractors. For purposes of this Part, "subcontractor"
				excludes any contractor, subcontractor, agent, individual or other entity that makes
				contact with the customer by telephone, in writing, or through any means other than
				by personal contact.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.30 - Notice to Customers

Current through Register Vol. 48, No. 28, July 12, 2024
Notice to customers of the obligations of subcontractors for
				presenting proper identification when contacting customers.
a) Notice to the public. The public utility shall
			 post in two public and conspicuous places in each office of the public utility a
			 notice not less than seven by ten inches in size printed in black on a white
			 background, reading substantially as follows:
PUBLIC NOTICE
No subcontractor of this public utility is authorized to contact any
				customer for the purpose of soliciting or receiving payment of any kind for any
				service provided by this utility. Employees of this utility shall carry proper
				identification and unilaterally present such identification to each customer when
				initiating contact with that customer. While subcontractors are not authorized to
				contact customers to solicit payment for services, whenever a subcontractor contacts
				a customer for any other purpose, the subcontractor is required to carry proper
				identification and unilaterally to present that identification to customers.
An employee of this public utility will assist any person that has
				questions about this notice.
b)
			 Written notice
1) By March 1 of each year, each
			 water or sewer public utility shall provide written notice of required
			 identification of subcontractors and utility employees to each of its customers.
			 This written notice may be included with the customer's billing for utility
			 services. The written notice shall detail the information to be contained in the
			 identification of each employee of the water or sewer public utility that is
			 authorized to contact customers for the purpose of soliciting or accepting payment
			 for services provided. The written notice shall detail the information to be
			 contained in the identification of subcontractors and further notify customers that
			 subcontractors are not authorized to contact customers for the purpose of soliciting
			 or accepting payment for services that are provided by the utility. The written
			 notice shall also inform the customers that notice is posted in the utility's office
			 and that an employee of the public utility is available for assisting customers in
			 understanding the contents of the notice.
2) At the time each new customer is accepted for
			 service, the utility shall provide the customer written notice of required
			 identification of employees of the public utility and subcontractors. This written
			 notice shall contain the information that is required by subsection
			 (b)(1).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.40 - Identification Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
Each public utility shall include in any contract or agreement with
				any subcontractor the requirement that any individual working on behalf of that
				subcontractor shall present picture identification when visiting a customer's home
				or place of business. Upon arrival at a customer's home or place of business, any
				subcontractor performing work shall immediately show to the customer, if the
				customer is on the premises, identification that states the name of the individual
				performing the work and that contains the individual's picture.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.50 - Notice of Work Authorization Requirements

Current through Register Vol. 48, No. 28, July 12, 2024
Upon arrival at a customer's home or place of business, any
				subcontractor performing work shall immediately show to the customer a Notice of
				Work Authorization containing the following information:
a) The Notice of Work Authorization shall contain
			 in 12-point boldface type on the face of the document a statement that the
			 contracting utility has authorized the subcontractor to perform work on the
			 utility's behalf.
b) The Notice of Work
			 Authorization shall be printed in 12-point black type and shall contain language
			 that identifies:
1) The customer's billing name and
			 address;
2) The name of the contracting
			 utility, including the utility's customer service contact information;
3) The name of the subcontracting company that is
			 authorized to perform the work;
4) The
			 description of the service to be provided to the customer, including the purpose of
			 the subcontractor's visit; e.g., inspection, repair, test;
5) The Illinois Commerce Commission's Consumer
			 Services Division contact information, including telephone number and web address,
			 business location and hours of operation;
6) A statement in 12-point boldface type that no
			 payment is to be given to the subcontractor. If any portion of the charge for the
			 service provided by the subcontractor will ultimately be billed to the customer, the
			 Notice of Work Authorization shall inform the customer that he/she will receive a
			 separate bill from the utility; and
7)
			 The statutory citation and text of the law prohibiting payment to the subcontractor
			 providing the service on behalf of the customer's utility.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.60 - Records

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each public utility
			 shall retain a paper or electronic record of the written notice that is to be
			 provided by March 1 of each year and the date on which the written notice was
			 made.
b) Each public utility shall
			 retain a paper or electronic record that identifies each new customer and the date
			 on which each new customer was notified in writing of his or her right to see proper
			 identification.
c) Each public utility
			 shall retain a paper or electronic record of each contract or other agreement with
			 each subcontractor that provides for the requirement that any individual working on
			 behalf of that subcontractor shall present picture identification when visiting a
			 customer's home or place of business.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Section 602.70 - Sanctions

Current through Register Vol. 48, No. 28, July 12, 2024
Upon complaint or upon its own motion the Commission may find that a
				public utility has not met the requirements or standards established in this Part.
				Upon such a finding, the Commission may pursue any penalties, including, but not
				limited to, injunctive relief, that are within the authority granted to it under the
				Act.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 602 - NOTICE REQUIREMENTS FOR SUBTRACTOR'S IDENTIFICATION FOR WATER AND SEWER UTILITIES › Exhibit A - Notice of Work Authorization

Current through Register Vol. 48, No. 28, July 12, 2024
UTILITY
				LOGO
UTILITY
				ADDRESS and CONTACT INFORMATION
NOTICE OF WORK AUTHORIZATION FOR CUSTOMERS
This is to inform you that
______(EMPLOYEE NAME)_____
				of _______(CONTRACTOR NAME)______
has been engaged by
______(UTILITY
				NAME)________
to perform
________(DESCRIPTION OF SERVICES)______
at
_______(CUSTOMER NAME)_______
at
_______(CUSTOMER
				ADDRESS)_______
on
_____(DATE)_____ .
All utility or contractor employees performing services at a
				customer's home or place of business must present picture identification upon
				arrival.
Pursuant to Section 8-306(1)
of the Illinois Public
				Utilities Act, employees of
_______(CONTRACTOR NAME)____
are not
				authorized to solicit payment for these services, or on the behalf of
______(UTILITY NAME)______
.
___________If any portion of the charges
				for the services______________ performed today is to be billed to you, you will be
				sent a separate bill from your utility.
If you have any questions related to this activity, please
				contact us at
________________(UTILITY'S CUSTOMER SERVICE NUMBER)__________ .
				A copy of these notice requirements, and applicable legal provisions, is posted in
				our office and on our website at _______(UTILITY WEBSITE)______.
This notice is provided in compliance with rules established by the
				Illinois Commerce Commission in 83 Ill. Adm. Code 602. For additional information
				about Commission rules, you may contact Commission Staff at:
Illinois Commerce Commission
Consumer Services Division
527 East Capitol,
Springfield, Illinois 62701
www.icc.illinois.gov/consumer
1-800-524-0795 (Monday through Friday, 8:30 a.m. to 5:00
				p.m.)
220
				ILCS
				5/8-306(l)83
				Ill. Adm. Code 602.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart A - ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS › Section 605.10 - Adoption of Uniform System of Accounts by Reference

Current through Register Vol. 48, No. 28, July 12, 2024
The Illinois Commerce Commission (Commission) adopts the Uniform
				  System of Accounts for Class A Water Utilities (1996) of the National Association of
				  Regulatory Utility Commissioners (NARUC) as its uniform system of accounts for water
				  utilities, subject to the exceptions set forth in Subpart B of this Part. No
				  incorporation in this Part incorporates any later amendment or
				  edition.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.100 - Accounting Instruction 1

Current through Register Vol. 48, No. 28, July 12, 2024
Accounting Instruction 1, "General - Classification of Utilities,"
				  is deleted and replaced by the following:
"A. For the purpose of applying the system of
				accounts prescribed by the Commission, water utilities are divided into two classes,
				as follows:
Class A - Utilities having annual water operating revenues of
				  $1,000,000 or more.
Class B - Utilities having annual water operating revenues of less
				  than $1,000,000.
B. This system
				of accounts applies to Class A utilities. Class B utilities shall keep all the
				accounts of this system of accounts applicable to their affairs. Class B utilities
				may, however, keep accounts for operating revenues and operating expenses under the
				accounts of the condensed classifications provided by this Part. (See Accounting
				Instruction 40.)
C. The class to which
				any utility belongs shall originally be determined by the average of its annual
				water operating revenue for the last three consecutive years. Subsequent changes in
				classification shall be made when the annual water operating revenues for each of
				the three immediately preceding years shall exceed $1,000,000 on a stand alone basis
				of the annual water and sewer operating revenues.
D. Class B utilities desiring more detailed
				accounting may adopt the accounts prescribed for Class A utilities. Class B
				utilities are not required to comply with more detailed accounts than what otherwise
				may be their case."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.105 - Accounting Instruction 2

Current through Register Vol. 48, No. 28, July 12, 2024
The following is added to Accounting Instruction 2, "General -
				  Records":
"G. The Commission does not
				commit itself to the approval or acceptance of any item set out in any account for
				the purpose of fixing rates or in determining other matters before the Commission,
				such as security issues, original cost determinations, or contract
				approvals."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.110 - Accounting Instruction 13

Current through Register Vol. 48, No. 28, July 12, 2024
Accounting Instruction 13, "General - Records for Each Plant,"
				  shall have the following paragraph added:
"The term 'plant' as here used means each source of supply, each
				  pumping station (small booster stations may be grouped), each water treatment plant
				  and the transmission and distribution system in each city or village, or such other
				  operating areas as certificated by the Commission."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.115 - Accounting Instruction 18

Current through Register Vol. 48, No. 28, July 12, 2024
In paragraph D of Accounting Instruction 18, the clause "For
				  contributed utility plant, the accumulated depreciation or amortization account
				  shall be charged" is replaced by "For contributed utility plant, the accumulated
				  depreciation or amortization account shall be credited."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.125 - Accounting Instruction 21

Current through Register Vol. 48, No. 28, July 12, 2024
a) In
				Paragraph B(5) of Accounting Instruction 21, "Utility Plant - Purchased or Sold,"
				delete "according to the regulatory treatment of the Commission." (See also
				Accounting Instruction 39(B)(1), paragraph 4, for adjustment to Account 108,
				"Accumulated Depreciation," if Accounting Instruction 39(B)(2) is
				applicable.)
b) In Paragraph D of
				Accounting Instruction 21, add "for approval based on compliance with this Part" to
				the end of the paragraph.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.130 - Accounting Instruction 22

Current through Register Vol. 48, No. 28, July 12, 2024
In Accounting Instruction 22, "Utility Plant - Accounting for
				  Capital and Operating Leases," delete Paragraph B and replace with the
				  following:
"B. If the amount of the lease
				is material, then it will be recorded as a capital lease or as an operating lease as
				may be applicable. Materiality is defined as the magnitude of an omission or
				misstatement of accounting information that, in light of surrounding circumstances,
				makes it possible that the judgment of a reasonable person relying on the
				information would have been changed or influenced by the omission or
				misstatement."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.135 - Accounting Instruction 29

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph B of Accounting Instruction 29, "Utility Plant -
				  Transfers of Property," delete the phrase "market value" and replace with "net book
				  cost."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.138 - Accounting Instruction 26

Current through Register Vol. 48, No. 28, July 12, 2024
Paragraph B of Accounting Instruction 26 is modified to state as
				  follows:
"Exclude from equipment accounts hand and other portable tools,
				  which are likely to be lost or stolen or which have a relatively small value or
				  short life, unless the correctness of the accounting therefor as utility plant is
				  verified by current inventories. Special tools acquired and included in the purchase
				  price of equipment shall be included in the appropriate plant account. Portable
				  drills and similar tool equipment when used in connection with the operation and
				  maintenance of a particular plant or department, such as pumping, transmission and
				  distribution, etc., or in "stores", shall be charged to the plant account
				  appropriate for their use."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.140 - Accounting Instruction 30

Current through Register Vol. 48, No. 28, July 12, 2024
Paragraph C of Accounting Instruction 30, "Utility Plant - Common
				  Plant," shall be restated as follows:
"The utility shall be prepared to show at any time by utility
				  plant accounts (301 to 348) the following:
a) the book cost of common utility plant,
				'
b) the allocation of such cost to the
				respective departments using the common utility plant, and
c) the basis of the allocation."
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.145 - Accounting Instruction 32

Current through Register Vol. 48, No. 28, July 12, 2024
In Accounting Instruction 32, "Utility Plant - Plant Account
				  Matrix," delete Paragraph B and replace it with the following:
"B. The 'functional' operations for the water
				system are listed below along with the designated suffix:
.1 Intangible plant
.2 Sources of supply plant
.3 Pumping plant
.4 Water treatment plant
.5 Transmission and distribution plant
.6 General plant"
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.150 - Accounting Instruction 33

Current through Register Vol. 48, No. 28, July 12, 2024
a) Delete
				Paragraphs A and B of Accounting Instruction 33, "Operating Income - Depreciation
				Expense."
b) Relabel Paragraph C as A,
				and replace "When the straight-line method is used, the" with
				"Depreciation."
c) Relabel Paragraph D
				as B, and add "(See Accounting Instruction 39.)" at the end of the
				paragraph.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.155 - Accounting Instruction 34

Current through Register Vol. 48, No. 28, July 12, 2024
a) In
				Paragraph C(1) of Accounting Instruction 34, "Operating Income - Income Taxes,"
				delete "Certain regulatory bodies have required" and replace with "The Commission
				requires" in the first sentence. In the second sentence of Paragraph C(1), delete
				"They have" and replace with "It has."
b) In Paragraph C(2) of Accounting Instruction 34,
				delete the second sentence.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.160 - Accounting Instruction - Example

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the material in the Accounting Instructions labeled
				  "EXAMPLE" following Accounting Instruction 34 and preceding Accounting Instruction
				  35.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.165 - Accounting Instruction 37

Current through Register Vol. 48, No. 28, July 12, 2024
Delete Paragraph B of Accounting Instruction 37 and replace with
				  the following:
"B. The functional
				operations for the water system are listed with the designated suffix:
.1 Source of supply expenses - operating and maintenance
.2 Pumping expenses - operations
.3 Pumping expenses - maintenance
.4 Water treatment expenses - operations
.5 Water treatment expenses - maintenance
.6 Transmission and distribution expenses - operations
.7 Transmission and distribution expenses - maintenance
.8 Customer account expenses
.9 Administrative and general expenses"
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.180 - Plant Account Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the Plant Account Matrix of the NARUC Uniform System of
				  Accounts and replace it with the material in TABLE A.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.185 - Expense Accounts Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the Water Operation and Maintenance Expense Accounts Matrix
				  of the NARUC Uniform System of Accounts and replace it with the material in TABLE
				  B.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.200 - Retirement Units Generally

Current through Register Vol. 48, No. 28, July 12, 2024
a) A retirement unit
				is defined as the smallest item of property which, on replacement, is required to be
				written out of the plant account. Expressed another way, a retirement unit is an
				item of property which is not replaced through the maintenance accounts.
b) The adoption of a list of retirement units
				should not be construed as requiring a classification of utility plant in the
				accounts corresponding to the list of the retirement units. The retirement unit is
				used for the purpose of distinguishing between items replaced through the plant
				accounts and those replaced through maintenance and can be used in plant accounting
				regardless of the classification reflected by the plant accounts. For example, the
				plant account might show only the total cost of a structure although it may be
				composed of a number of retirement units.
c) The Retirement Unit Accounts 301 through 348
				are to be added to the NARUC Uniform System of Accounts.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.204 - General Instructions with Respect to Structures and Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) With respect to
				structures and equipment, treat as retirement units any item of property which is
				readily separable from and separately useful from the larger assembly of which it
				forms a part and which has a life of several years. It is, of course, contemplated
				that consideration will be given to the cost of an item and that certain items
				otherwise meeting the above distinction but which cost $100 or less would not be
				considered a retirement unit (see Note at Accounting Instruction 19(3)).
b) Treat, also, as retirement units portions of
				structures or equipment replaced in cases where the replacement operates to extend
				the life of the structure or equipment or where it is necessary to record the
				replacement in the plant accounts in order that the records may, as nearly as
				practicable, show the cost of the structure or equipment as it actually
				exists.
c) Wherever appropriate, the
				retirement of any unit of property in the structures or equipment accounts shall
				include all costs of associated items which pertain solely to that unit, such as the
				costs of foundations; supports, ladders, runways, enclosures, guards; driving
				mechanisms; indicating, recording and measuring devices with their mountings;
				starting, control, regulating, protective, and safety devices; switchboards; special
				lighting conduits and wiring; pipes; duct; spouts; chutes; hoppers; ect.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.205 - Retirement Unit Instructions

Current through Register Vol. 48, No. 28, July 12, 2024
a) The list of
				retirement units is representative but not necessarily exhaustive. The appearance of
				a retirement unit under an account warrants the inclusion of the unit in the account
				mentioned only when the function, character, primary purpose, and text of the
				account also indicates inclusion inasmuch as the same unit frequently appears in
				more than one list.
b) The omission of
				an item from the list in an account or its inclusion in a functional system, does
				not preclude its treatment as a retirement unit if it costs more than $100 and is
				not an integral part of a larger retirement unit. The term "integral part" is used
				in a physical rather than a functional sense. For instance, both the pump and heat
				exchanger mounted separately in a vaporizing system will be considered retirement
				units, as contrasted with a packaged unit where both would be considered an integral
				part of the package.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.206 - List of General Retirement Units

Current through Register Vol. 48, No. 28, July 12, 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) Assembly for two or more
				retirement units;
2) Blower or
				fan;
3) Control installation, automatic,
				semi-automatic, or remote (such as pressure, speed, level, weight and volume
				regulators);
4) Coupling device (such as
				a speed reducer, speed increaser, clutch coupling, etc.);
5) Driving unit (such as a prime mover, motor, gas
				engine, etc.);
6) Enclosure for two or
				more retirement units (fence, guard railing, ect.);
7) Foundation for a unit of equipment, when not an
				integral part of a building and which is not intended to outlast the equipment for
				which provided;
8) Instrument or device
				for indicating, measuring, recording, or weighing;
9) Landscaping, grading of land improvements
				(complete at one location);
10) Piping,
				a run of any system (oil, steam, water, etc.) (6 inch and over in size, with or
				without valves, between two or more units of property and/or a header) (See
				subsection (b));
11) Piping header, 6
				inch and over in size (See subsection (b));
12) Platforms, ladders, stairs, runways (complete
				section);
13) Pump;
14) Road, walk, parking lot, etc.;
15) Tank, vessel, bin, sphere, holder,
				etc.;
16) Valve, power operated,
				pressure reducing, atmospheric relief, 6 inch nominal pipe size and larger or
				relatively costly valve; and
17)
				Weighing device.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.210 - Variances

Current through Register Vol. 48, No. 28, July 12, 2024
a) The retirement units
				listed in this Part are prescribed and are to be accounted for in accordance with
				Accounting Instruction 27.
b) The list
				of units may be expanded by any water utility without authorization from the
				Commission.
c) If adherence to the list
				of retirement units contained in this Part would cause a utility undue hardship,
				such as the loss of revenue, the utility should file a petition for relief in
				accordance with the Commission's Rules of Practice, 83 Ill. Adm. Code 200, giving a
				full disclosure of the facts and a suggested modification of the list necessary to
				avoid the hardship. The Commission will approve a suggested modification if the
				economic benefits of the modification outweigh the economic cost and the
				modification does not preclude required reporting.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.301 - Retirement Unit Account 301 Organization

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Item
1) Actual cost of obtaining certificates
				authorizing an enterprise to engage in the public utility business.
2) Fees and expenses for incorporation.
3) Fees and expenses for mergers or
				consolidations.
4) Office expenses
				incident to organizing the utility.
5)
				Stock and minute books and corporate seal.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.302 - Retirement Unit Account 302 Franchises

Current through Register Vol. 48, No. 28, July 12, 2024
Any payments to the federal government, to a state or political
				  subdivision thereof in consideration for franchises, consents, or certificate rights
				  for a specified term of more than one year.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.303 - Retirement Unit Account 303 Land and Land Rights

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each parcel of land owned in fee.
b) Each land right, water right or other right
				having a life of more than one year.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.304 - Retirement Unit Account 304 Structures and Improvements

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any applicable unit of structures and
				improvements used for utility purposes which is not properly includible in other
				accounts.
b) List
Air conditioning or ventilating system
Boiler, furnace, hot-water heater, or automatic stoker
Bulkhead
Burner system, gas, oil, or stoker
Cesspool or septic tank
Chimney
Coal or ash conveying system
Door and frame
Dormer or monitor
Elevator complete with operator mechanism
Equipment item, such as motor, generator, engine, turbine, pump,
				  compressor, ventilating fan, air washer, elevator or similar item of equipment
				  includible in structures with or without associated wiring, control equipment,
				  etc.
Fence
Fire escape system
Fire protection system
Floor (complete)
Foundation when includible in structures
House lighting or power panel
Landscaping (complete project)
Lighting fixtures, with or without associated wiring and
				  conduit
Manhole or catch basin
Radiator
Refrigeration system
Retaining wall
Road, path, pavement or walk
Roof, with or without supporting members (a structure of irregular
				  shape having more than one roof level may have several isolated roofs, each of which
				  shall be considered an entire roof. In the case of structures to which lateral
				  extensions have been made even though having but one roof level, that part of the
				  roof covering an entire section built at one time shall be considered an entire
				  roof).
Screen
Sewer run between catch basin or manhole
Sky-light or ventilator
Stairway (complete between floor or operating level)
Storage bin (complete)
Storm window or storm door
Structure
Substructure
Superstructure
Tank
Tunnel, subway or areaway
Vault
Wall
Window and frame
Yard drainage system
Yard lighting system
c) Include any applicable unit not specifically
				listed in subsection (b) but which is consistent with the utility's practice in
				accounting for units of property for retirement purposes.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.305 - Retirement Unit Account 305 Collecting and Impounding Reservoirs

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Abutment
Aerator
Apron
Boom
Bridge or draw span
Bulkhead
By-pass channel, canal or diversion facility
Canal
Conduit (drainage)
Crib
Culvert
Dam
Dike
Fish ladder
Fence (complete)
Flashboard facility
Flume
Flush, inlet or outlet chamber
Forebay
Gate
Gate hoist
Gate hoist track
Gatehouse
Gate section
Gravity section
Heating or thawing system
Intake chamber
Intake screen
Landscaping (complete project)
Manhole or catch basin
Measuring facility (weir, etc.)
Paving
Penstock
Pier
Piling, system of, to protect any of the structures
Piping, within the structure (any two or more continuous standard
				  lengths of pipe, with appurtenances)
Retaining wall
Riprap (any continuous area)
Road, walk or walkway (complete)
Sewer, complete (run between catch basin or manhole)
Sluiceway
Spillway or channel
Substructure, power plant
Tailrace or raceway
Tank surge
Trash rack
Tunnel
Valve
Valve vault
Wall (wing, cutoff or baffle)
Wicket
Wiring, light or power system
b) Include any applicable unit not specifically
				listed in subsection (a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.306 - Retirement Unit Account 306 Lake, River and Other Intakes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Conduit
Crib
Fence
Gate
Gatehouse
Gatehouse equipment
Gate, operating mechanism
Intake pipe, complete up to suction header, or any two or more
				  continuous standard lengths
Intake screen or rack
Intake screen operating mechanism
Intake well
Lighting or power system
Manhole
Piling tunnels
Suction well
Valve
Valve vault
b)
				Include any applicable unit not specifically listed in subsection (a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.307 - Retirement Unit Account 307 Wells and Springs

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Items
Air piping in each well (complete)
Casing, complete
Collecting basin
Collecting pipe, any two or more continuous standard lengths of
				  pipe with appurtenances
Eduction pipe
Fence
Landscaping (complete project)
Lighting or power system
Manhole
Overflow spillway or channel
Piling
Sewer (complete)
Screen or strainer (complete)
Tank
Tunnel
Valve
Valve vault
Well or spring structure
b) Include any applicable unit not specifically
				listed in subsection (a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.308 - Retirement Unit Account 308 Infiltration Galleries and Tunnels

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Conduit
Gatehouse
Gatehouse equipment
Gate operating mechanism
Manhole or vault
Piping, any two or more continuous standard lengths, including
				  appurtenances
Tunnel or gallery
Valve
Valve operating mechanism
b) Include any applicable unit not specifically
				listed in subsection (a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.309 - Retirement Unit Account 309 Supply Mains

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Items
Aqueduct
Air chamber
Blow-off or overflow
Bridge or culvert
Canal
Conduit
Crossing, special construction for railway, highway, creek, river
				  and bridge
Electrolysis control equipment
Gate
Gatehouse
Gauge or recorder
Main, any two or more continuous standard lengths of pipe,
				  including fittings
Manhole
Meter
Meter house
Pressure regulator
Surge tank
Tunnel
Valve
Valve vault
b)
				Include any applicable unit not specifically listed in subsection (a).
c) "Mains" shall include pipe, fittings, specials,
				joints, pavement cut and replaced, tunnelling, excavation and backfill, shoring and
				bracing and protection of openings (also include permits, etc.)
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.310 - Retirement Unit Account 310 Power Production Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Central generator cooling system
Central lubricating system
Condensing and cooling system
Engine and turbine plant piping
Engine-driven generating installation
Instruments and meters
Turbo-generator installation
b) Wherever appropriate, the "piping" costs of
				additions and retirements shall include all costs for pipes, valves, fittings,
				specials, covering, hangers, supports, etc., pertaining to the run or header in
				question.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.311 - Retirement Unit Account 311 Pumping Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Each principal item involved with pumping equipment driven by electric power or
				diesel engines.
b) Items
Auxiliary equipment for engines and pumps such as oiling systems,
				  cooling systems, condensers, etc.
Engines and motors for driving pumps
Ladders, stairs and platforms if a part of pumping unit
Pumps, including setting, gearing, shafting and belting
Other accessories
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.320 - Retirement Unit Account 320 Water Treatment Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Aerators (except when located at reservoir)
Air compressor
Basin
Pipe, run of any class, 2 inches or over in size, between two or
				  more units of property
Spray nozzle
Substructure
b) Chemical Treating plant
1) Items
Agitating equipment complete
Ammonia machine
Basin
Carbonating equipment
Chemical manufacturing plant
Chemical conveying or handling equipment
Chemical pump
Chlorine machine
Coke, complete replacement
Dry feed machine
Dry storage bin
Electrolytic cell
Foundation, independent of structure
Gravity feed or pump feed apparatus
Motor
Piping, run of any class, 2 inches over in size, between two or
				  more units of property
Rate controller
Sludge pump or other sludge equipment
Softening equipment not provided for elsewhere
Solution feed equipment
Solution tank
Switchboard
Weighing equipment
2) Any applicable item not specifically listed in
				subsection (b)(1).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.330 - Retirement Unit Account 330 Distribution Reservoirs and Standpipes

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Aerator (when installed as an integral part of distribution
				  reservoirs)
Bridge or culvert
Catch basin
Channel
Corrosion protection system
Dam
Embankment
Fence, complete
Gate house
Gate house equipment
Gate or valve
ate or valve operating mechanism
Landscaping (complete project)
Lighting or power system
Manhole
Piping within reservoir, two or more standard lengths
Retaining wall
Road or path
Screen
Screen operating mechanism
Sewer, complete
Spillway
Standpipe or tank
Vault or pit
Water level indicating or recording apparatus
b) Include any applicable unit not specifically
				listed in subsection (a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.331 - Retirement Unit Account 331 Transmission Mains and Distribution Mains

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Air chamber
Bridge or culvert
Canal
Gate
Gate house
Gauge or recorder
Main, any two or more continuous standard lengths of pipe,
				  including fittings
Manhole or vault
Main line meter
Meter house
Pressure regulator
Surge tank
Tunnel
Valve
b)
				"Mains" shall include pipe, fittings, specials, joints, pavement cut and replaced,
				tunnelling, excavation and backfill, shoring and bracing and protection of openings
				(also includes permits, etc.)
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.333 - Retirement Unit Account 333 Services

Current through Register Vol. 48, No. 28, July 12, 2024
a) Main to
				curb (stub).
b) Length inside curb,
				which is carried on utility's books (extension).
c) The above includes pavement cut and replaced,
				excavation, tunnelling, pipe and fittings, curb cock and box, tapping main as
				appropriate depending on location of the operation performed.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.334 - Retirement Unit Account 334 Meters and Meter Installations

Current through Register Vol. 48, No. 28, July 12, 2024
a) Meter, including meter couplings or meter
				flanges.
b) Meter installation
				(complete).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.335 - Retirement Unit Account 335 Hydrants

Current through Register Vol. 48, No. 28, July 12, 2024
Hydrant branch
Hydrant
Valve
Valve box
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.339 - Retirement Unit Account 339 Other Plant and Miscellaneous Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Any applicable unit of other intangible, source of supply,
				  pumping, water treatment and transmission and distribution plant not provided for
				  elsewhere.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.340 - Retirement Unit Account 340 Office Furniture and Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Each principal item or such equipment such as:
Adding or calculating machine (including coin counters)
Bookcase (complete)
Blueprint machine
Cabinet
Chair
Checkwriter
Desk
Dictating machine (recording or reproducing)
Duplicating machine (including letter press)
Electronic data processing equipment
Photostat machine
Rug or removable floor covering
Safe
Sofa or lounge
Table
Typewriter
Wardrobe
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.341 - Retirement Unit Account 341 Transportation Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each principal item of equipment such as:
Airplane
Automobile
Bicycle
Boat
Dray
Electric vehicle
Motorcycle
Repair car or truck
Tractor
Trailer
Truck
b)
				Include other type of transportation vehicles not specifically listed in subsection
				(a).
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.342 - Retirement Unit Account 342 Stores Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Counter
Crane, hoist or chainfall
Locker
Motor
Portable elevating and stocking equipment
Scale
Shelving of bins, section of
Warehouse truck or dolly
Wheelbarrow
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 605 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 605.343 - Retirement Unit Account 343 Tools, Shop and Garage Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Air compressor
Anvil
Aquaphone
Battery charging equipment (complete)
Bench
Boiler, portable
Concrete mixer
Crane, hoist or chainfall
Cutting, tapping or thawing machine
Drilling machine
Drill press
Electric welding machine
Engine
Forge
Furnace
Gasoline pump, oil pump and storage tank
Gauge
Ladder
Lathe
Meter testing apparatus
Motor
Pipe machine (cutting and threading)
Pipe pusher (machine)
Planner
Pneumatic tool
Portable lighting equipment
Portable valve operating device
Power-driven greasing machine
Power saw
Pump, portable
Riveter
Shaper
Smithing equipment
Surveying and leveling equipment
Vise
b)
				Include any applicable unit not specifically listed in subsection (a).