Code of Massachusetts Regulations › 220 CMR - DEPARTMENT OF PUBLIC UTILITIES › Title 220 CMR 50.00 - Uniform System Of Accounts For Gas Companies › OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A COMPANIES › 4 - CUSTOMER ACCOUNTS EXPENSES › Operation › Section 903 - Customer Records and Collection Expenses

Current through Register 1525, July 5, 2024
This account shall include the cost of labor, materials
			   used and expenses incurred in work on customer applications, contracts, orders,
			   credit investigations, billing and accounting, collections and
			   complaints.
ITEMS
Labor:
1.
			 Receiving, preparing, recording and handling routine orders for service,
			 disconnections, transfers or meter tests initiated by the customer, excluding
			 the cost of carrying out such orders, which is chargeable to the account
			 appropriate for the work called for by such orders.
2. Investigations of customers' credit and
			 keeping of records pertaining thereto, including records of uncollectible
			 accounts written off.
3. Receiving,
			 refunding or applying customer deposits and maintaining customer deposit, line
			 extension, and other miscellaneous records.
4. Checking consumption shown by meter
			 readers' reports where incidental to preparation of billing data.
5. Preparing address plates and addressing
			 bills and delinquent notices.
6.
			 Preparing billing data.
7.
			 Operating billing and bookkeeping machines.
8. Verifying billing records with contracts
			 or rate schedules.
9. Preparing
			 bills for delivery, and mailing or delivering bills.
10. Collecting revenues, including collection
			 from prepayment meters unless incidental to meter reading operations.
11. Balancing collections, preparing
			 collections for deposit, and preparing cash reports.
12. Posting collections and other credits or
			 charges to customer accounts and extending unpaid balances.
13. Balancing customer accounts and
			 controls.
14. Preparing, mailing,
			 or delivering delinquent notices and preparing reports of delinquent
			 accounts.
15. Final meter reading
			 of delinquent accounts when done by collectors incidental to regular
			 activities.
16. Disconnecting and
			 reconnecting service because of nonpayment of bills.
17. Receiving, recording, and handling of
			 inquiries, complaints, and requests for investigations from customers,
			 including preparation of necessary orders, but excluding the cost of carrying
			 out such orders, which is chargeable to the account appropriate for the work
			 called for by such orders.
18.
			 Statistical and tabulating work on customer accounts and revenues, but not
			 including special analyses for sales department, rate department, or other
			 general purposes, unless incidental to regular customer accounting
			 routines.
19. Preparing and
			 periodically rewriting meter reading sheets.
20. Determining consumption and computing
			 estimated or average consumption when performed by employees other than those
			 engaged in reading meters.
Materials and Expenses:
21. Address plates and supplies.
22. Cash coverages and shortages.
23. Commissions or fees to others for
			 collecting.
24. Payments to credit
			 organizations for investigations and reports.
25. Postage.
26. Transportation expenses, including
			 transportation of customer bills and meter books under centralized billing
			 procedure.
27. Transportation,
			 meals, and incidental expenses.
28.
			 Bank charges, exchange, and other fees for cashing and depositing customers'
			 checks.
29. Forms for recording
			 orders for services, removals, etc.
30. Rent of mechanical equipment.
The cost of work on meter history and meter location
				records is chargeable to account 878, Meter and House Regulator
				Expenses.