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 650.170 - 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 Acquisition
							 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 Licenses
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 and 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
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 Credit
412.20
Investment Tax Credits - Net, Nonutility Operations
412.30
Investment Tax Credits Restored to Non-operating 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 Deductions
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) Sewer
				Operation Revenue Accounts
A) Sewer Revenues
521
Flat Rate Revenues
521.1
Residential Revenues
521.2
Commercial Revenues
521.3
Industrial Revenues
521.4
Revenue from Public Authorities
521.5
Multiple Family Dwelling Revenues
521.6
Other Revenues
522
Measured Revenues
522.1
Residential Revenues
522.2
Commercial Revenues
522.3
Industrial Revenues
522.4
Revenues from Public Authorities
522.5
Multiple Family Dwelling Revenues
523
Revenues from Public Authorities
524
Revenues from Other Systems
525
Interdepartmental Revenues
B) Other
				Sewer Revenues
530
Guaranteed Revenues
531
Sale of Sludge
532
Forfeited Discounts
534
Rents from Sewer Property
535
Interdepartmental Rents
536
Other Sewer Revenues
C)
				Reclaimed Water Sales
540
Flat Rate Reuse Revenues
540.1
Residential Reuse Revenues
540.2
Commercial Reuse Revenues
540.3
Industrial Reuse Revenues
540.4
Reuse Revenues from Public Authorities
540.5
Other Revenues
541
Measured Reuse Revenues
541.1
Residential Reuse Revenues
541.2
Commercial Reuse Revenues
541.3
Industrial Reuse Revenues
541.4
Reuse Revenues from Public Utilities
544
Reuse Revenues from Other Systems
8) Sewer Operation and Maintenance Expense
				Accounts
701
Salaries and wages - Employees
703
Salaries and wages - Officers, Directors and Majority
							 Stockholders
704
Employee Pensions and Benefits
710
Purchased Sewage Treatment
711
Sludge Removal Expense
715
Purchased Power
716
Fuel for Power Production
718
Chemicals
720
Materials and Supplies
731
Contractual Services - Engineering
732
Contractual Services - Accounting
733
Contractual Services - Legal
734
Contractual Services - Management Fees
735
Contractual Services - Testing
736
Contractual Services - Other
741
Rental of Building/Real Property
742
Rental of Equipment
750
Transportation Expense
756
Insurance - Vehicle
757
Insurance - General Liability
758
Insurance - Workman's Compensation
759
Insurance - Other
760
Advertising Expense
766
Regulatory Commission Expenses - Amortization of Rate Case
							 Expense
767
Regulatory Commission Expenses - Other
770
Bad Debt - Expense
775
Miscellaneous Expenses