reglab/statecodes huggingface dataset:
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 605.344 - Retirement Unit Account 344 Laboratory Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each principal item of equipment such as:
Autoclave
Barometer
Camera
Centrifuge
Comparator
Distilling apparatus
Furnace
Incubator
Microscope
Oven
Pitometer
Rain Guage
Refrigerator
Scale
Sterilizer
Stop watch
Testing machine
Thermometer
Voltmeter
b)
				Include any unit of bacteriological, electric, chemical, hydraulic, or research
				equipment 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 605.345 - Retirement Unit Account 345 Power Operated Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Air compressor, including driving unit and vehicle
Backfilling machine
Boring machine
Bulldozer
Derrick, crane or hoist
Digger
Engine
Pile driver
Pipe cleaning machine
Pipe coating or wrapping machine
Tractor (crawler type)
Trencher
Scraper
Steam shovel
b) Include any other applicable unit not
				specifically listed in subsection (a).
c) This account includes only such large units as
				are generally self-propelled or mounted on moveable equipment.
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 605.346 - Retirement Unit Account 346 Communication Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Each principal item of equipment such as:
Antenna
Booth
Inter-communicating telephone system
Motor generator set
Poles and fixtures used wholly for communication use
Radio receiver
Radio transmitter
Remote control system
Storage battery
Switchboard
Telephone instrument
Testing instrument
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 605.347 - Retirement Unit Account 347 Miscellaneous Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
Billiard tables, including equipment
Bowling alley, including equipment
Hospital and infirmary equipment
Kitchen equipment
Miscellaneous recreational equipment
Radio
Restaurant equipment
Soda foundation
Television
b)
				Include any other unit which is not includible in other utility plant accounts on a
				functional basis.
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 605.348 - Retirement Unit Account 348 Other Tangible Property

Current through Register Vol. 48, No. 28, July 12, 2024
Any unit of tangible utility plant which is 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 605.1030 - Account 103

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 103, "Property Held for Future Use," add "Director of
				  Accounting of the" before "Commission" in Paragraph 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 605.1081 - Account 108.1

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph A(4) of Account 108.1, "Accumulated Depreciation of
				  Utility Plant in Service," delete the phrase "if such amortization is recognized 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 605.1240 - Account 124

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 124, "Utility Investments," delete the phrase "for the
				  purpose of insuring adequate water service (i.e., source of water
				  supply)."
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 605.1410 - Account 141

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 141, "Customer Accounts Receivable," delete Paragraph
				  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 605.2150 - Account 215

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 215, "Unappropriated Retained Earnings," add "(See
				  Accounting Instruction 39)" to the last 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 605.2180 - Account 218

Current through Register Vol. 48, No. 28, July 12, 2024
a) In Note B of Account
				218, "Proprietary Capital (for proprietorships and partnerships only)," delete the
				words "earned surplus" and replace with "retained earnings."
b) Add as Note C: "Amounts payable to the
				proprietor as just and reasonable compensation for services performed (that level of
				compensation which would be paid to an equally qualified non-proprietor employee in
				the same cirucumstances) shall not be charged to this account but to appropriate
				operating expense or other 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 605.2710 - Account 271

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 271, "Contributions in Aid of Construction," add the
				  phrase "(See Accounting Instruction 39)" to the end of Paragraph
				  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 605.2720 - Account 272

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph A of Account 272, "Accumulated Amortization of
				  Contributions in Aid of Construction," delete the phrase "if recognized by the
				  Commission" and replace it with "(See Accounting Instruction 39)."
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 605.2830 - Account 283

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 283, "Accumulated Deferred Income Taxes - Other,"
				  delete Paragraph E.
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 605.3330 - Account 333

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph C of Account 333, "Services," delete the clause "and,
				  in any event, shall be retired by the end of the second year following that during
				  which the service became inactive unless reused in the interim."
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 605.4030 - Account 403

Current through Register Vol. 48, No. 28, July 12, 2024
In Paragraph A of Account 403, "Depreciation Expense," 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 605.4120 - Account 412

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 412, "Investment Tax Credits," delete Paragraph B(1)
				  and replace with the following:
"(1) In
				amortizing the deferred investment tax credits related to property used in utility
				operations, the annual proportional amount credited to Account 412, 'Investment Tax
				Credits,' the utility must use Internal Revenue Code Section 46(f)(2) (
				26
				U.S.C.46(f)(2) ) treatment in
				proportional amortization to be credited to subaccount 412.11, 'Investment Tax
				Credits Restored to Operating Income, Utility Operations.'"
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 605.4200 - Account 420

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 420, "Allowance for Funds Used During Construction,"
				  delete the second sentence, retaining the reference to Accounting Instruction
				  19.
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 605.4330 - Account 433

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 433, "Extraordinary Income," delete the phrase "Upon
				  approval of the regulatory authority."
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 605.4340 - Account 434

Current through Register Vol. 48, No. 28, July 12, 2024
In Account 434, "Extraordinary Deductions," delete the phrase
				  "Upon approval of 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 605.6600 - Account 660

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the material in Account 660, "Advertising Expenses," and
				  replace with the following:
"This account shall include the cost of labor, materials used and
				  expenses incurred in advertising designed to promote or retain the use of utility
				  service, except advertising the sale of merchandise by the utility. The account
				  shall be maintained so that informational and instructional advertising can be
				  readily ascertained. For expenses related to merchandising, jobbing, and contract
				  work, see Account 416, 'Cost and Expenses of Merchandising, Jobbing, and Contract
				  Work.'"
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 › Table A - Prescribed Plant Account Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
Water Utility Plant Accounts
.1
.2
.3
.4
.5
.6
Intangible Plant
Source of Supply
Pumping Plant
Water Treatment Plant
Transmission & Distribution Plant
General Plant
301
Organization
301.1
302
Franchises
302.1
303
Land and Land Rights
303.2
303.3
303.4
303.5
303.6
304
Structures and Improvements
304.2
304.3
304.4
304.5
304.6
305
Collecting and Impounding Reservoirs
305.2
306
Lake, River and Other Intakes
306.2
307
Wells and Springs
307.2
308
Infiltration Galleries and Tunnels
308.2
309
Supply Mains
309.2
310
Power Generation Equipment
310.3
311
Pumping Equipment
311.3
320
Water Treatment Equipment
320.4
330
Distribution Reservoirs and Standpipes
330.5
331
Transmission and Distribution
Mains
331.5
333
Services
333.5
334
Meters and Meter Installations
334.5
335
Hydrants
335.5
336
Backflow Prevention Devices
336.5
339
Other Plan and Miscellaneous Equipment
339.1
339.2
339.3
339.4
339.5
340
Office Furniture and Equipment
340.6
341
Transportation Equipment
341.6
342
Stores Equipment
342.6
343
Tools, Shop and Garage Equipment
343.6
344
Laboratory Equipment
344.6
345
Power Operated Equipment
345.6
346
Communication Equipment
346.6
347
Miscellaneous Equipment
347.6
348
Other Tangible Plant
348.6
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.10 - Scope of This Part

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Part applies
			 to all books of account and other records prepared by or on behalf of the public
			 utility. See Item 73 of Appendix A for those records which come into possession of
			 the public utility in connection with the acquisition of property, such as purchase,
			 consolidation, merger, etc.
b) This Part
			 shall not be construed as excusing compliance with any other lawful requirement for
			 the preservation of records for periods longer than those prescribed
			 herein.
c) This Part shall not be
			 construed as requiring the preparation of accounts, records or memoranda not
			 required to be prepared by other Parts, such as the Uniform System of Accounts,
			 prescribed by the Illinois Commerce Commission (83 Ill. Adm. Code 415, 505, 605 and
			 710 - General Orders 179, 180, 183 and 199).
d) Records other than those listed in the annexed
			 Appendix A may be destroyed at the option of the public utility; provided, however,
			 that records which are used in lieu of those listed shall be preserved for the
			 periods prescribed for the records used for substantially similar purposes; and,
			 provided further, that retention of records pertaining to added services, function,
			 plant, etc., the establishment of which cannot be presently foreseen, shall conform
			 to the principles embodied herein.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.20 - Designation of Supervisory Official

Current through Register Vol. 48, No. 28, July 12, 2024
Each public utility subject to this Part shall designate one or more
				persons with official responsibility to supervise the utility's program for the
				preservation and the authorized destruction of its records.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.30 - Protection and Storage of Records

Current through Register Vol. 48, No. 28, July 12, 2024
The public utility shall provide reasonable protection for records
				subject to this Part from damage by fires, floods and other hazards; and, in the
				selection of storage spaces, safeguard the records from unnecessary exposure to
				deterioration from excessive humidity, dryness or lack of proper
				ventilation.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.40 - Index of Records

Current through Register Vol. 48, No. 28, July 12, 2024
All records which are herein required to be preserved shall be so
				arranged, filed and currently indexed by the utility that they may readily be
				identified and made available to representatives of the Illinois Commerce
				Commission.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.60 - Destruction of Records

Current through Register Vol. 48, No. 28, July 12, 2024
The destruction of the records permitted to be destroyed under the
				provisions of this Part may be performed in any manner elected by the public utility
				concerned. Precautions should be taken, however, to macerate or otherwise destroy
				the legibility of records, the content of which is forbidden by law to be divulged
				to unauthorized persons.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.70 - Premature Destruction or Loss of Records

Current through Register Vol. 48, No. 28, July 12, 2024
When any records are destroyed before the expiration of the
				prescribed period of retention, a certified statement listing, as far as may be
				determined, the records destroyed and describing the circumstances of accidental or
				other premature destruction shall be filed with the Illinois Commerce Commission
				within ninety (90) days from the date of discovery of such destruction. Discovery of
				loss of records is to be treated in the same manner as in the case of premature
				destruction.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.80 - Retention Periods Designated "Destroy at Option"

Current through Register Vol. 48, No. 28, July 12, 2024
Use of the retention period "Destroy at option" in this Part
				constitutes authorization for such optional destruction under the conditions
				specified for the particular types of records, unless such records are necessary to
				satisfy pending regulatory actions or directives.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 615 - THE PRESERVATION OF RECORDS OF WATER UTILITIES (GENERAL ORDER 189) › Section 615.90 - Schedule of Records and Periods of Retention

Current through Register Vol. 48, No. 28, July 12, 2024
Appendix A annexed hereto shows the periods of time that designated
				records shall be preserved, and the records for which microfilms may be substituted
				therefor, in accordance with the foregoing instructions. It is not intended that
				more than one copy of any record be retained. See Item 74 of Appendix A for
				authority to destroy duplicates.
Illinois Administrative Code › Title 83 - PUBLIC UTILITIES › Part 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart A - ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS BY REFERENCE › Section 650.10 - 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 Wastewater Utilities (1996) of the National
				  Association of Regulatory Utility Commissioners ("NARUC") as its uniform system of
				  accounts for sewer 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.100 - 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, sewer utilities are divided into two classes,
				as follows:
Class A - Utilities having annual sewer operating revenues of
				  $1,000,000 or more.
Class B - Utilities having annual sewer 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
				sewer operating revenue for the last three consecutive years. Subsequent changes in
				classification shall be made when the annual sewer 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 either case.
E. The terms
				"wastewater" and "sewer" refer to the same utility service and can be used
				interchangeably within this system of accounts."
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 › Section 650.105 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.110 - 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 collection plant,
				  system, pumping plant, and treatment and disposal plant in each city or village, or
				  such other operating areas as certified by the Commission."
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 › Section 650.115 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.125 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.130 - 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 probable 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.133 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.135 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.140 - 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 (351 to 398) 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.150 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.155 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.160 - 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.165 - Accounting Instruction 37

Current through Register Vol. 48, No. 28, July 12, 2024
From Paragraph A of Accounting Instruction 37, "Operating
				  Income-Operation and Maintenance Expense Account Matrix," delete "and B" in the
				  first sentence and "(page 138)" in the second sentence.
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 › Section 650.180 - Plant Account Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.185 - Expense Accounts Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
Delete the Operation and Maintenance Expense Accounts of the NARUC
				  Uniform System of Accounts and replace it with the material in TABLE
				  B.
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 › Section 650.200 - 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 351 through 398
				are to be added to the NARUC Uniform System of Accounts.
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 › Section 650.204 - 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 itis 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; ducts; spouts; chutes; hoppers; etc.
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 › Section 650.205 - 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 sense rather than a functional sense. For instance, both the pump and
				the 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.206 - 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) Piping;
2) Manholes;
3) Motors and engines;
4) Pumps;
5) Collection sewers;
6) Landscaping, grading of land
				improvements;
7) Foundation for a unit
				of equipment, when not an integral part of a building and which is not intended to
				outlast the equipment;
8) Road, walk,
				parking lot, etc.;
9) Chemical
				equipment;
10) Sedimentation
				equipment;
11) Sludge digestion and
				filtration equipment;
12) Land fill
				equipment.
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 › Section 650.210 - 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 sewer utility without authorization from the
				Commission.
c) If adherence to the list
				of retirement units contained in this Part would cause a utility undue harddhip,
				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 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.351 - Retirement Unit Account 351 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.352 - Retirement Unit Account 352 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 650 - UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES › Subpart B - ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS › Section 650.353 - Retirement Unit Account 353 Land and Land Rights

Current through Register Vol. 48, No. 28, July 12, 2024
a) Any land or land rights used in connection with
				sewage collection, pumping, treatment and disposal and general plant
				operation.
b) List
Appraisals prior to closing title
Bulkheads buried, not requiring maintenance or replacement
Condemnation proceedings, including court and counsel costs
Consents and abutting damages, payment for Conveyancers' and
				  notaries' fees
Cost, first, or acquisition including mortgages and other liens
				  assumed (but not subsequent interest thereon)
Cost of dealing with distributees or legatees residing outside of
				  the state or county, such as recording power of attorney, recording will or
				  exemplification of will, recording satisfaction of state tax
Cost of fill to extend bulkhead line over land under water, where
				  riparian rights are held, which is not occasioned by the erection of a
				  structure
Documentary stamps
Fees, commissions, and salaries to brokers, agents and others in
				  connection with the acquisition of the land or land rights
Fees and expenses incurred in the acquisition of rights and
				  grants
Filing satisfaction of mortgage
Labor and expenses in connection with security rights of way,
				  where performed by company employees and company agents
Leases, cost of voiding upon purchase to secure possession of
				  land
Photographs of property at acquisition
Removing, relocating or reconstructing property of others, such as
				  buildings, highways, railroads, bridges, cemeteries, churches, telephone and power
				  lines, etc., in order to acquire possession
Retaining walls unless identified with structures
Sidewalks and curbs constructed by the utility on public
				  property
Special assessments levied by public authorities for public
				  improvements on the basis of benefits for new roads, new bridges, new sewers, new
				  curbing, new pavements and other public improvements, but not taxes levied to
				  provide for the maintenance of such improvements
Surveys in connection with the acquisition, but not amounts paid
				  for topographical surveys and maps where such costs are attributable to structures
				  or plant equipment erected or to be erected or installed on such land
Taxes assumed, accrued to date of transfer of title
Title, examining, clearing, insuring and registering in connection
				  with the acquisition and defending against claims relating to the period prior to
				  the acquisition
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 › Section 650.360 - Retirement unit Account 360 Collection Sewers - Force

Current through Register Vol. 48, No. 28, July 12, 2024
Piping used to transfer sewage from low elevation to higher
				  elevation.
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 › Section 650.361 - Retirement Unit Account 361 Collection Sewers - Gravity

Current through Register Vol. 48, No. 28, July 12, 2024
a) Items
All gravity collecting sewer
Branch
Interceptor
Lampholes
Lateral including service wye
Manholes
Trunk
b)
				Manholes shall be included as a separate unit of property.
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 › Section 650.362 - Retirement Unit Account 362 Special Collecting Structures

Current through Register Vol. 48, No. 28, July 12, 2024
a) Inverted siphon
b) Any other specially designed structure unusual
				to sewer systems.
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 › Section 650.363 - Retirement Unit Account 363 Service to Customers

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Initial disturbance of pavement
Jointing and jointing material
Manhole or clean-out
Municipal inspection and permits
Protection of street openings
Service connection wye
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 › Section 650.364 - Retirement Unit Account 364 Flow Measuring Devices

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Flow measuring and recording equipment
Initial testing for measuring the quantity of
				  sewage
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 › Section 650.365 - Retirement Unit Account 365 Flow Measuring Installation

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Floats, connections, flumes, or wires
Special manhole, boxes, or other separate
				  housing
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 › Section 650.370 - Retirement Unit Account 370 Receiving Wells

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Any chemical feed apparatus and holding basin associated with the
				  receiving well
Well construction (at pumping stations or any other junction
				  points along the collecting system)
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 › Section 650.371 - Retirement Unit Account 371 Pumping Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Auxiliary equipment for motors and pumps such as oiling systems,
				  cooling systems, condensers, etc.
Electric power lines and switching
Foundations, frames, and bed plates
Hoist units
Motors or engines
Pumps, including settings, gearing, shafting and belting
Sewage piping within station, including valves
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 › Section 650.380 - Retirement Unit Account 380 Treatment and Disposal Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Aeration chambers
Chemical equipment
Imhoff tank
Land fill equipment and appurtenances
Oxidation pond or lagoon
Package mechanical treatment plant
Screen unit
Sedimentation basin
Sedimentation equipment
Sludge digestion equipment
Sludge filtration or dewatering equipment
Sludge system
Trickling filter
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 › Section 650.381 - Retirement Unit Account 381 Plant Sewers

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Pipe tunnels or galleries
Unit to unit sections of yard piping
Valves and vaults
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 › Section 650.382 - Retirement Unit Account 382 Outfall Sewer Lines

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Any part of sewer line carrying effluent from treatment facility
				  to point of discharge
Headwall or outlet
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 › Section 650.389 - Retirement Unit Account 389 Other Plant and Miscellaneous Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Any item of other intangible, collection system pumping, and
				  treatment and disposal plant not provided for in the foregoing
				  accounts.
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 › Section 650.390 - Retirement Unit Account 390 Office Furniture and Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Each principal item or equipment such as:
Adding or calculating machine (including coin counters)
Blueprint machine
Bookcase (complete)
Cabinet
Chair
Checkwriter
Desk
Dictating machine (recording or reproducing)
Electronic data processing equipment
Photostat machine (including letter press)
Rug or removable floor covering
Safe
Sofa or lounge
Table
Typewriter
Wardrobe
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 › Section 650.391 - Retirement Unit Account 391 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
Truck
b) Other
				type of transportation vehicles not specifically listed above.
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 › Section 650.392 - Retirement Unit Account 392 Store Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Chain falls
Counters
Cranes (Portable)
Elevating and stacking equipment (portable)
Hoists
Lockers
Scales
Shelving
Storage bins
Trucks, hand and power driven
Wheelbarrows
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 › Section 650.393 - Retirement Unit Account 393 Tools, Shop and Garage Equipment

Current through Register Vol. 48, No. 28, July 12, 2024
Items
Air compressors
Anvils
Automobile repair shop equipment
Battery charging equipment
Belts, shafts and countershafts
Boilers
Cable pulling equipment
Concrete mixers
Drill presses
Derricks
Electric equipment
Engines
Forges
Furnaces
Foundations and settings specially constructed for and not
				  expected to outlast the equipment for which provided
Gas producers
Gas pumps, oil pumps, and storage tanks
Greasing tools and equipment
Hoists
Ladders
Lathes
Machine tools
Motor driven tools
Motors
Pipe treading and cutting tools
Pneumatic tools
Pumps
Riveters
Smithing equipment
Tool racks
Vises
Welding apparatus
Work benches