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 605.170 - Accounting Instruction 40

Current through Register Vol. 48, No. 28, July 12, 2024
a) Class A
				Utilities shall maintain the accounts listed in subsections (a)(1) through (a)(8) of
				this Section.
1) Utility Operating Accounts
Account No.
400
Operating Revenues
401
Operating Expenses
403
Depreciation Expenses
406
Amortization of Utility Plant Adjustments
407
Amortization Expense
407.1
Amortization of Limited Term Plant
407.2
Amortization of Property Losses
407.3
Amortization of Other Utility Plant
407.4
Amortization of Regulatory Assets
407.5
Amortization of Regulatory Liabilities
408
Taxes Other Than Income
408.10
Utility Regulatory Assessment Fees
408.11
Property Taxes
408.12
Payroll Taxes
408.13
Other Taxes and License
409
Income Taxes
409.10
Federal Income Taxes, Utility Operating Income
409.11
State Income Taxes, Utility Operating Income
409.12
Local Income Taxes, Utility Operating Income
410
Provision for Deferred Income Taxes
410.10
Deferred Federal Income Taxes
410.11
Deferred State Income Taxes
410.12
Deferred Local Income Taxes
411
Provision for Deferred Income Taxes - Credit
411.10
Provision for Deferred Income Taxes - Credit,
Utility Operating Income
412
Investment Tax Credits
412.10
Investment Tax Credits Deferred to Future Periods,
Utility Operations
412.11
Investment Tax Credits Restored to Operating
							 Income,
Utility Operations
413
Income From Utility Plant Leased to Others
414
Gains (Losses) From Disposition of Utility Property
2) Other
				Income and Deductions
415
Revenues from Merchandising, Jobbing
Contract Work
416
Costs and Expenses of Merchandising, Jobbing and
Contract Work
419
Interest and Dividend Income
420
Allowance for Funds Used During Construction
421
Nonutility Income
426
Miscellaneous Nonutility Expenses
3) Taxes
				Applicable to Other Income and Deductions
408
Taxes Other Than Income
408.20
Taxes Other Than Income, Other Income and
Deductions
409
Income Taxes
409.20
Income Taxes, Other Income and Deductions
410
Provision for Deferred Income Taxes
410.20
Provision for Deferred Income Taxes, other Income
and Deductions
411
Provision for Deferred Income Taxes - Credit
411.20
Provision for Deferred Income Taxes - Credit,
Other Income and Deductions
412
Investment Tax Credits
412.20
Investment Tax Credits - Net, Nonutility Operations
412.30
Investment Tax Credits Restored to Nonoperating
Income, Utility Operations
4)
				Interest Expense
427
Interest Expense
427.1
Interest on Debt to Affiliated Interests
427.2
Interest on Short-term Debt
427.3
Interest on Long-Term Debt
427.4
Interest on Customer Deposits
427.5
Interest - Other
428
Amortization of Debt Discount and Expense
429
Amortization of Premium on Debt
5)
				Extraordinary Items
433
Extraordinary Income
434
Extraordinary Deduction
409.30
Income Taxes, Extraordinary Items
6)
				Retained Earnings Accounts
435
Balance Transferred From Income
436
Appropriations of Retained Earnings
437
Dividends Declared - Preferred Stock
438
Dividends Declared - Common Stock
439
Adjustments to Retained Earnings
7) Water
				Operation Revenue Accounts
A) Water Revenue
460
Unmetered Water Revenue
461
Metered Water Revenue
461.1
Metered Sales to Residential Customers
461.2
Metered Sales to Commercial Customers
461.3
Metered Sales to Industrial Customers
461.4
Metered Sales to Public Authorities
461.5
Metered Sales to Multiple Family Dwellings
462
Fire Protection
462.1
Public Fire Protection
462.2
Private Fire Protection
464
Other Sales to Public Authorities
465
Sales to Irrigation Customers
466
Sales for Resale
467
Interdepartmental Sales
B) Other
				Water Revenues
469
Guaranteed Revenues
470
Forfeited Discounts
471
Miscellaneous Service Revenues
472
Rents from Water Property
473
Interdepartmental Rents
474
Other Water Revenues
8) Water Operation and Maintenance Expense
				Accounts
601
Salaries and Wages - Employees
603
Salaries and Wages - Officers, Directors and
Majority Stockholders
604
Employee Pensions and Benefits
610
Purchased Water
615
Purchased Power
616
Fuel for Power Production
618
Chemicals
620
Materials and Supplies
631
Contractual Services - Engineering
632
Contractual Services - Accounting
633
Contractual Services - Legal
634
Contractual Services - Management Fees
635
Contractual Services - Testing
636
Contractual Services - Other
641
Rental of Buildings/Real Property
642
Rental of Equipment
650
Transportation Expense
656
Insurance - Vehicle
657
Insurance General
658
Insurance - Workman's Compensation
659
Insurance - Other
660
Advertising Expense
666
Regulatory Commission Expenses - Amortization
of Rate Case Expense
668
Water Resource Conservation Expense
667
Regulatory Commission Expenses - Other
670
Bad Debt - Expense
675
Miscellaneous Expenses