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 |
Ill. Admin. Code tit. 83, pt. 605, subpt. B, tbl. A