ITEMS 1. Automobile service, including charges through clearing account. 2. Bank messenger and service charges. 3. Books, periodicals, bulletins and subscriptions to newspapers, newsletters, tax services, etc. 4. Building service expenses for customer accounts, sales, and administrative and general purposes. 5. Communication service expenses. 6. Cost of individual items of office equipment used by general departments which are of small value or short life. 7. Membership fees and dues in trade, technical, and professional associations paid by a utility for employees. (Company memberships are includible in account 930.) 8. Office supplies and expenses. 9. Payment of court costs, witness fees, and other expenses of legal department. 10. Postage, printing, and stationery. 11. Meals, traveling and incidental expenses. 924 Property insurance. A. This account shall include the cost of insurance or reserve accruals to protect the utility against losses and damages to owned or leased property used in its utility operations. B. Recoveries from insurance companies or others for property damages. shall be credited to the account charged with the cost of the damage. If the damaged property has been retired, the credit shall be to the appropriate account for accumulated provision for depreciation. C. Records shall be kept so as to show the amount of coverage for each class of insurance carried, the property covered, and the applicable premiums. Any dividends distributed by mutual insurance companies shall be credited to the accounts to which the insurance premiums were charged. ITEMS 1. Premiums payable to insurance companies, for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to account 261, Property Insurance Reserve for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. NOTE A: The cost of insurance or reserve accruals capitalized shall be charged to construction either directly or by transfer to construction work orders from this account. NOTE B: The cost of insurance or reserve accruals for the following classes of property shall be charged as indicated: (1) Materials and supplies and stores equipment to stores expenses or to appropriate materials account. (2) Transportation and garage equipment, to account 933, Transportation Expenses. (3) Electric plant leased to others, to account 413, Expenses of Electric Plant Leased to Others. (4) Nonutility property, to the appropriate nonutility income account. (5) Merchandise and jobbing property, to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work, or account 915, as appropriate. 925 Injuries and damages. A. This account shall include the cost of insurance or reserve accruals to protect the utility against injuries and damages claims of employees or others, losses of such character not covered by insurance, and expenses incurred in settlement of injuries and damages claims. B. Reimbursements from insurance companies or others for expenses charged hereto on account of injuries and damages and insurance dividends or refunds shall be credited to this account. ITEMS 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to account 262, Injuries and Damages Reserve for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investiga tors. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries, or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. Note A.) (See 8. Cost of safety, accident prevention and similar educational activities. NOTE A: Payments to or in behalf of employees for accident or death benefits, hospital expenses, medical supplies or for salaries while incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, shall be charged to account 926, Employee Pensions and Benefits. (See also Note B of account 926.) NOTE B: The cost of injuries and damages or reserve accruals capitalized shall be charged to construction directly or by transfer to construction work orders from this account. NOTE C: Exclude herefrom the time and expenses of employees (except those engaged in injuries and damages activities) spent in attendance at safety and accident prevention educational meetings, if occurring during the regular work period. NOTE D: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in injuries and damages activities may be included in accounts 920 and 921 as appropriate. 926 Employee pensions and benefits. A. This account shall include pensions paid to or on behalf of retired employees, or accruals to provide for pensions, or payments for the purchase of annuities for this purpose, when the utility has definitely, by contract, committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness, hospital, and death benefits, or insurance therefor. Include, also, expenses incurred in medical, education or recreational activities for the benefit of employees. B. The utility shall maintain a complete record of accruals or payments for pensions and be prepared to furnish full information to the Commission of the plan under which it has created or proposes to create a pension fund and a copy of the declaration of trust or resolution under which the pension plan is established. C. There shall be credited to this account the portion of pensions and benefits expenses which is applicable to nonutility operations or which is charged to construction unless such amounts are distributed directly to the account involved and are not included herein in the first instance. ITEMS 1. Payment of pensions under a nonaccrual or nonfunded basis. 2. Accruals for or payments to pension funds or to insurance companies for pension purposes. 3. Group and life insurance premiums (credit dividends received). 4. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 5. Payments for accident, sickness, hospital, and death benefits or insurance. 6. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, or in excess of statutory awards. 7. Expenses in connection with educational and recreational activities for the benefit of employees. NOTE A: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities may be included in accounts 920and 921, as appropriate. NOTE B: Salaries paid to employees during periods of nonoccupational sickness may be charged to the appropriate labor account rather than to employee benefits. A. This account shall include payments to municipal or other governmental authorities, and the cost of materials, supplies and services furnished such authorities without reimbursement in compliance with franchise, ordinance, or similar requirements: Provided, however, That the utility may charge to this account at regular tariff rates, instead of cost, electric service furnished without charge under provisions of franchises. B. When no direct outlay is involved, concurrent credit for such charges shall be made to account 929, Duplicate Charges-Cr. C. The account shall be maintained so as to readily reflect the amounts of cash outlays, electric service supplied without charge, and other items furnished without charge. NOTE A: Franchise taxes shall not be charged to this account but to account 408, Taxes Other Than Income Taxes. NOTE B: Any amount paid as initial consideration for a franchise running for more than one year shall be charged to account 302, Franchises and Consents. 928 Regulatory commission expenses. A. This account shall include all expenses (except pay of regular employees only incidentally engaged in such work) properly includible in utility operating expenses, incurred by the utility in connection with formal cases before regulatory commissions, or other regulatory bodies, or cases in which such a body is a party, including payments made to a regulatory commission for fees assessed against the utility for pay and expenses of such commission, its officers, agents, and employees, and also including payments made to the United States for the Administration of the Federal Power Act. B. Amounts of regulatory commission expenses which by approval or direction of the Commission are to be spread over future periods shall be charged to account 183, Other Deferred Debits and amortized by charges to this account. C. The utility shall be prepared to show the cost of each formal case. ITEMS 1. Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys, accountants, engineers, clerks, attendants, witnesses, and others engaged in the prosecution of, or defense against petitions or complaints presented to regulatory bodies, or in the valuation of property owned or used by the utility in connection with such cases. 2. Office supplies, and expenses, payments to public service or other regulatory commissions, stationery and printing, traveling expenses, and other expenses incurred directly in connection with formal cases before regulatory commissions. NOTE A: Exclude from this account and include in other appropriate operating expense accounts, expenses incurred in the improvement of service, additional inspection, or rendering reports, which are made necessary by the rules and regulations, or orders, of regulatory bodies. NOTE B: Do not include in this account amounts includible in account 302, Franchises and Consents, account 181, Unamortized Debt Discount and Expense, or account 214, Capital Stock Expense. 929 Duplicate charges-Cr. This account shall include concurrent credits for charges which may be made to operating expenses or to other accounts for the use of electric service from its own supply. Include, also, offsetting credits for any other charges made to operating expenses for which there is no direct money outlay. 930 Miscellaneous general expenses. This account shall include the cost of labor and expenses incurred in connection with the general management of the utility not provided for elsewhere. 13. Public notices of financial, operating, and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property. 931 Rents. This account shall include rents properly includible in utility operating expenses for the property of others used, occupied or operated in connection with the customer accounts, sales, and general administrative functions of the utility. (See operating expense instruction 2.) 933 Transportation expenses. A. This account shall include the cost of labor, materials used and expenses incurred in the operation and maintenance of general transportation equipment of the utility. B. This account may be used as a clearing account in which event the charges hereto shall be cleared by apportionment to the appropriate operating expense, electric plant, or other accounts on a basis which will distribute the expenses equitably. Credits to this account shall be made in such detail as to permit ready analysis. 6. Fuel and lubricants for vehicles (including sales and excise taxes thereon). 7. Insurance on garage equipment and transportation equipment, including public liability and property damage. 8. Maintenance of transportation and garage equipment. 9. Compensation of drivers, mechanics, clerks, and other garage employees. 10. Rent of garage buildings and grounds, vehicles or equipment. 11. Replacement of tires, tubes, batteries, etc. 12. Direct taxes, licenses, and permits. 13. Miscellaneous garage supplies, tools, and equipment. 14. Miscellaneous office supplies and expenses, printing, and stationery. 15. Transportation, meals, and incidental expenses. NOTE A: The pay of employees driving trucks or other transportation equipment incidental to their regular occupation, shall not be included herein but charged directly to the appropriate expense or other account. NOTE B: Transportation expenses applicable to construction shall not be included in operating expenses. Maintenance 935 Maintenance of general plant. A. This account shall include the cost assignable to customer accounts, sales and administrative and general functions of labor, materials used and expenses incurred in the maintenance of property, the book cost of which is inIcludible in account 390, Structures and Improvements, account 391, Office Furniture and Equipment, and other general equipment accounts (not including transportation equipment), (See operating expense instruction 1.) B. Maintenance expenses on office furniture and equipment used elsewhere than in general, commercial and sales offices shall be charged to the following accounts: Steam generation___ Transmission___. Distribution____ Account 506. Account 535. ---- Account 543. Account 553. Account 576. PART 105-UNIFORM SYSTEM OF ACCOUNTS FOR CLASS D PUBLIC UTILITIES AND LICENSEES AUTHORITY: The provisions of this Part 105 issued under secs. 3(13), 4(b), 41 Stat. 1063, 1065, as amended, secs. 301, 304 (a), 308, 309, 49 Stat. 854, 855, 858; 16 U.S.C. 796(13), 797(b), 825, 825c(a), 825g, 825h. SOURCE: The provisions of this Part 105 contained in Order 226, 25 F.R. 12961, Dec. 17, 1960, as amended by Order 276, 28 F.R. 14267, Dec. 25, 1963; Order 290, 29 F.R. 18215, Dec. 29, 1964. |