Section 2 - Basis of Charges to Gas Plant AccountsA. The charges to the accounts of this classification on account of expenditures for the acquisition of property and for improvements shall be based upon the cost of the property and the improvements, and the property shall be carried in the plant accounts at not more and no less than its actual cost unless, or until, such property is abandoned, replaced, reconstructed or converted.B. When the consideration given for the purchase of property or for the improvement of property chargeable to the accounts of this classification is anything other than cash, the cash value of the consideration at the time of the transaction shall be charged to these accounts, and the consideration shall be described in the record with sufficient particularity to identify it.C. No adjustment of any plant accounts shall be made on the basis of any appraised value. Should the Department at any time find a certain value of the property for rate making or other purposes, such finding does not warrant changing the books of account (unless specifically so directed). The detailed gas plant accounts (301 to 399, inclusive) are intended to show at all times the cost to the company of its existing property less such credits as may have been made on account of property abandoned, sold, reconstructed or converted.D. When property is purchased under a plan involving deferred payments, no charge shall be made to the gas plant accounts for interest, insurance, or other expenditures occasioned solely by such form of payment.E. Gas plant contributed to the utility or constructed by it from contributions to it of cash or its equivalent shall be charged to the gas plant accounts at cost of construction, estimated if not known. There shall be credited to the accounts for reserves for depreciation and amortization the estimated amount of depreciation and amortization applicable to the property at the time of its contribution to the utility. The difference between the amounts included in the electric plant accounts and the amounts credited to the reserves for depreciation and amortization shall be credited to account 271, Contributions in Aid of Construction.