Reserves Reserves 2250 1250 Reserve for depreciation of electric plant. 250 Reserve for depreciation of electric plant: 250.1 Reserve for depreciation of electric plant in service. 250.2 Reserve for depreciation of electric plant leased to others. 251.1 Reserve for amortization of limited-term electric investments- 251.2 Reserve for amortization of limited-term electric investments- 251.3 Reserve for amortization of limited-term electric investments- Reserve for amortization of electric plant acquisition adjustments. 254.5 Other. Insurance reserve. Injuries and damages reserve. 255 256 Other reserves: Employees' provident reserve. 258.1 Amortization reserve-Federal. 258.2 Miscellaneous reserves. 2251 1251 Reserve for amortization of limited-term electric investments. 251 Reserve for amortization of electric plant acquisition adjustments. 252 253 254 2258 1258 Miscellaneous reseryes. Account Account Accounts for Class C and Class D Utilities (excluding municipal licensees) A and B Nos. Accounts for Class A and Class B Utilities (excluding municipal licensees) ACCOUNTS FOR CLASS C UTILITIES (Including municipal licensees) 1. INTANGIBLE PLANT [1301. Organization. 1302. Franchises and consents. 1303. Miscellaneous intangible plant. II. PRODUCTION PLANT (a) Steam production 1310. Land and land rights. 1311. Structures and improvements. (1312. Boiler plant equipment. 1313. Engines and generators. 1315. Other power plant equipment. (b) Hydraulic production 1320. Land and land rights. 1326. Roads, railroads, and bridges. ACCOUNTS FOR CLASS A AND CLASS B UTILITIES (Including municipal licensees) I. INTANGIBLE PLANT 301. Organization. 302. Franchises and consents. 303. Miscellaneous intangible plant. II. PRODUCTION PLANT (a) Steam production 310. Land and land rights. 311. Structures and improvements. 312. Boiler plant equipment. (313. Engines and engine driven generators. 314. Turbo-generator units. 315. Accessory electric equipment. 1316. Miscellaneous power plant equipment. § 104.5 Earned surplus account for utilities other than municipal licensees. Continued ACCOUNTS FOR CLASS A AND CLASS B UTILITINS— (Including municipal licensees) IV. DISTRIBUTION PLANT-Continued 390. Other tangible property. 393. Donations in aid of construction-Cr. 728472-48-supp. x—bk. 3—15 Page 3097 CREDITS 411 2413 1413 413 Total credits. 2414 1414 414 2271 1271 271 |