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 B - Prescribed Expenses Accounts Matrix

Current through Register Vol. 48, No. 28, July 12, 2024
WATER OPERATION AND MAINTENANCE EXPENSE
							 ACCOUNTS
CLASS A
.1
.2
.3
.4
Source of Supply and Operation Expenses
Pumping Expenses - Operations
Pumping Expenses - Maintenance
Water Treatment Expense Operations
601
Salaries and Wages - Employees
601.1
601.2
601.3
601.4
603
Salaries and Wages - Officers, Directors and Majority
							 Stockholders
604
Employee Pensions and Benefits
610
Purchased Water
610.1
615
Purchased Power
615.1
615.2
615.4
616
Fuel for Power Production
616.1
616.2
616.4
618
Chemicals
618.1
618.4
620
Materials and Supplies
620.1
620.2
620.3
620.4
631
Contractual Services - Eng.
631.1
631.2
631.3
631.4
632
Contractual Services - Acct.
633
Contractual Services - Legal
634
Contractual Services - Management Fees
635
Contractual Services - Testing
635.1
635.2
635.3
635.4
636
Contractual Services - Other
636.1
636.2
636.3
636.4
641
Rental of Building/Real Property
641.1
641.2
641.3
641.4
642
Rental of Equipment
642.1
642.2
642.3
642.4
650
Transportation Expenses
650.1
650.2
650.3
650.4
656
Insurance - Vehicle
657.
Insurance - General Liability
658.
Insurance - Workman's Compensation
658.1
658.2
658.3
658.4
659
Insurance - Other
660
Advertising Expense
666.
Regulatory Commission Expenses Amortization of Rate Case
							 Expense
667
Regulatory Commission Expense - Other
668
Water Resource Conservation Expense
668.1
670
Bad Debt Expense
675
Miscellaneous Expenses
675.1
675.2
675.3
675.4
WATER OPERATION AND MAINTENANCE EXPENSE
							 ACCOUNTS
.5
.6
.7
.8
.9
Water Treatment Expenses - Maint.
Trans. & Dist. Expenses Oper.
Trans. & Dist. Expenses Maint.
Customer Accounts Expenses
Water Admin. & General Expenses
601
Salaries and Wages - Employees
601.5
601.6
601.7
601.8
601.9
603
Salaries and Wages -
Directors and Majority
Stockholders
603.9
604
Employee Pensions
and Benefits
604.9
610
Purchased Water
615
Purchase Power
615.6
615.8
615.9
616
Fuel for Power
Production
616.6
616.8
616.9
618
Chemicals
618.6
620
Materials and Supplies
620.5
620.6
620.7
620.8
620.9
631
Contractual Services - Eng.
631.5
631.6
631.7
631.8
631.9
632
Contractual Services -
Acct.
633
Contractual Services -
Legal
633.9
634
Contractual Services -
Management Fees
634.9
635
Contractual Services -
Testing
635.5
635.6
635.7
635.8
635.9
636
Contractual Services -
Other
636.5
636.6
636.7
636.8
636.9
641
Rental of Building/Real
Property
641.5
641.6
641.7
641.8
641.9
642
Rental of Equipment
642.5
642.6
642.7
642.8
642.9
650
Transportation Expenses
650.5
650.6
650.7
650.8
650.9
656
Insurance - Vehicle
656.9
657
Insurance - General
Liability
657.9
658
Insurance - Workman's
Compensation
658.5
658.6
658.7
658.8
658.9
659
Insurance - Other
659.9
660
Advertising Expense
660.9
666
Regulatory Commission
Expenses Amortization of
Rate Case Expense
666.9
667
Regulatory Commission
Expenses - Other
667.9
670
Bed Debt Expense
670.8
675
Miscellaneous Expense
675.5
675.6
675.7
675.8
675.9
WATER OPERATION AND MAINTENANCE EXPENSE
							 ACCOUNTS
CLASS B
.1
.2
.3
.4
Source of
Water
Supply and
Pumping
Pumping
Treatment
Operation
Expenses -
Expenses -
Expense
Expenses
Operations
Maintenance
Operations
601
Salaries and Wages - Employees
601.1
601.2
601.3
601.4
603
Salaries and Wages - Officers,
Directors and Majority Stockholders
604
Employee Pensions and Benefits
610
Purchased Water
610.1
615
Purchased Power
615.1
615.2
615.4
616
Fuel for Power Production
616.1
616.2
616.4
618
Chemicals
618.1
618.4
620
Materials and Supplies
620.1
620.2
620.3
620.4
631
Contractual Services - Eng.
631.1
631.2
631.3
631.4
632
Contractual Services - Acct.
633
Contractual Services - Legal
634
Contractual Services - Management
Fees
635
Contractual Services - Other
635.1
635.2
635.3
635.4
641
Rental of Building/Real Property
641.1
641.2
641.3
641.4
642
Rental of Equipment
642.1
642.2
642.3
642.4
650
Transportation Expenses
650.1
650.2
650.3
650.4
656
Insurance - Vehicle
657.
Insurance - General Liability
658.
Insurance - Workman's
Compensation
659
Insurance - Other
660
Advertising Expense
666.
Regulatory Commission Expenses
Amortization of Rate Case Expense
667
Regulatory Commission
Expenses - Other
668
Water Resource Conservation
Expense
668.1
668.2
670
Bad Debt Expense
675
Miscellaneous Expenses
675.1
675.2
675.3
675.4
WATER OPERATION AND MAINTENANCE EXPENSE
							 ACCOUNTS
.5
.6
.7
.8
.9
Water
Trans. &
Trans. &
Water
Treatment
Dist.
Dist.
Customer
Admin. &
Expenses -
Expenses
Expenses
Accounts
General
Maint.
Oper.
Maint.
Expenses
Expenses
601
Salaries and Wages -
Employees
601.5
601.6
601.7
601.8
601.9
603
Salaries and Wages -
Directors and Majority
Stockholders
603.9
604
Employee Pensions
and Benefits
604.9
610
Purchased Water
615
Purchase Power
615.6
615.8
615.9
616
Fuel for Power Production
616.6
616.8
616.9
618
Chemicals
618.6
620
Materials and Supplies
620.5
620.6
620.7
620.8
620.9
631
Contractual Services - Eng.
631.5
631.6
631.7
631.8
631.9
632
Contractual Services - Acct.
633
Contractual Services - Legal
633.9
634
Contractual Services -
Management Fees
634.9
635
Contractual Services - Other
635.5
635.6
635.7
635.8
635.9
641
Rental of Building/Real
Property
641.5
641.6
641.7
641.8
641.9
642
Rental of Equipment
642.5
642.6
642.7
642.8
642.9
650
Transportation Expenses
650.5
650.6
650.7
650.8
650.9
656
Insurance - Vehicle
656.9
657
Insurance - General Liability
657.9
658
Insurance - Workman's
Compensation
658.5
658.6
658.7
658.8
658.9
659
Insurance - Other
659.9
660
Advertising Expense
660.9
666
Regulatory Commission
Expenses - Amortization of
Rate Case Expense
666.9
667
Regulatory Commission
Expenses - Other
667.9
668
Water Resource Conservation
Expense
670
Bed Debt Expense
670.8
675
Miscellaneous Expenses
675.5
675.6
675.7
675.8
675.9