Part 561 - Instructions-general

Section 561.1 - Classification of utilities
Section 561.2 - Records
Section 561.3 - Numbering system
Section 561.4 - Accounting period
Section 561.5 - Submission of questions
Section 561.6 - Item lists
Section 561.7 - Extraordinary items
Section 561.8 - Prior period items
Section 561.9 - Unaudited items
Section 561.10 - Bases of distribution of pay and expenses of employees
Section 561.11 - Payroll distribution
Section 561.12 - Operating reserves
Section 561.13 - Records for each plant and for territorial subdivisions
Section 561.14 - Accounting for other departments
Section 561.15 - Transactions with associated companies
Section 561.16 - Contingent assets and liabilities
Section 561.17 - Employee pensions and benefits
Section 561.18 - Spreading of income, revenue, and expense items
Section 561.19 - Allocation of costs between water plant and operating expenses to be made currently
Section 561.20 - Approval by the commission
Section 561.21 - Long-term debt; premium, discount and expense, and gain or loss on reacquisition