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

Current through Register Vol. 48, No. 52, December 27, 2024

Table B - Prescribed Expenses Accounts Matrix

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	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

Amended at 22 Ill. Reg. 11742, effective July 1, 1998