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129

1133

Miscellaneous current and accrued assets.

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Current and accrued assets-Continued
123 Temporary cash investments.
124 Notes receivable.
125 Accounts receivable.

125.1 Accounts receivable--Customers.

125.2 Other accounts receivable.
126 Receivables from municipality.
131 Materials and supplies:

131.1 Materials and supplies-Electric.

131.2 Materials and supplies--Other.
132 Prepayments.
128 Interest and dividends receivable.

Rents receivable.
130 Accrued utility revenues.
133 Other current and accrued assets,

Deferred debits
140 Unamortized debt discount and expense.
141 Extraordinary property losses.
142 Preliminary survey and investigation charges
143 Clearing accounts.
144 Retirement work in progress.
145 Other work in progress.
146 Other deferred debits.

Reacquired securities
153 Reacquired long-term debt.

LIABILITIES AND OTHER CREDITS

Investment of municipality
200 Investment of municipality.

Long-term debt
210 Bonds-Electric.
211 Bonds-Municipality.
212 Advances from municipality.
213 Miscellaneous long-term debt.

Current and accrued liabilities 220 Notes payable. 222

Accounts payable.

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2250

1250

Reserve for depreciation of electric plant.

2251

1251

Reserve for amortization of limited-term electric investments.

2252
2253
2254

1252
1253
1254

Reserve for amortization of electric plant acquisition adjustments.
Reserve for depreciation and amortization of other property.
Reserve for uncollectible accounts,

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.

250.3 Reserve for depreciation of electric plant held for future use. 251 Reserve for amortization of limited-term electric investments:

251.1 Reserve for amortization of limited-term electric investments

electric plant in service.
251.2 Reserve for amortization of limited-term electric investments-

electric plant leased to others.
251.3 Reserve for amortization of limited-term electric investments-

electric plant held for future use.
252 Reserve for amortization of electric plant acquisition adjustments.
253 Reserve for depreciation and amortization of other property.
254 Reserve for uncollectible accounts:

254.1 Utility customers.
254.2 Merchandising, jobbing, and contract work,
254.4 Officers and employees.

254.5 Other.
255 Insurance reserve.
256 Injuries and damages reserve.
257 Employees' provident reserve.
258 Other reserves:

258.1 Amortization reserve-Federal.
258.2 Miscellaneous reserves.

2258

1258

Miscellaneous reseryes.

Account A and B

Account

Accounts for Class C and Class D Utilities (excluding municipal

Nos.

licenses

)

Accounts for Class A and Clase B Utilities (excluding municipal

licensees)

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Surplus Earned surplus. Constructive surplus or deficit.

8 104.4 Electric plant accounts for all utilities.

2271
2272

1271
1272

Surplus
Earned surplus.
Constructive surplus or deficit.

271
272

ACCOUNTS FOR CLASS D UTILITIES
(Including municipal licensees)

ACCOUNTS FOR CLASS A AND CLASS B UTILITIES

(Including municipal licensees)

1. INTANGIBLE PLANT

ACCOUNTS FOR CLASS C UTILITIES
(Including municipal licensees)

I. INTANGIBLE PLANT
1301. Organization.
1302. Franchises and consents.
1303. Miscellaneous intangible plant.

I. INTANGIBLE PLANT

2301. Intangible plant.

301. Organization,
302. Franchises and consents.
303. Miscellaneous intangible plant.

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2350. Land and land rights.
2351. Structures and improvements.
2352. Station and storage battery equipment.
2354. Overhead lines.
2356. Underground lines.
2358. Line transformers.
2359. Services.
2360. Meters.
2361. Installations on customers' premises.
2362. Leased property on customers' premises.
2363. Street lighting and signal systems.

V. GENERAL PLANT
2370. Land and land rights.
2371. Structures and improvements.
2372. Office furniture and equipment.

1350. Land and land rights.
1351. Structures and improvements.
1352. Station and storage battery equipment.
(1354. Poles, towers, and fixtures.
11355. Overhead conductors and devices.
Ş1356. Underground conduit.
(1357. Underground conductors and devices.
1358. Line transformers.
1359. Services.
1360. Meters.
1361. Installations on customers' premises.
1362. Leased property on customers' premises.
1363. Street lighting and signal systems.

V. GENERAL PLANT
1370. Land and land rights.
1371. Structures and improvements.
1372. Office furniture and equipment.
(1373. Transportation equipment.

1374. Stores equipment.
1375. Shop equipment.
1376. Laboratory equipment.
1377. Tools and work equipment.
1378. Communication equipment.
11379. Miscellaneous equipment.

350. Land and land rights.
351. Structures and improvements.
J352. Station equipment.
(353. Storage battery equipment.
354. Poles, towers, and fixtures.
355. Overhead conductors and devices.
356. Underground conduit.
357. Underground conductors and devices.
358. Line transformers.
359. Services.
360. Meters.
361. Installations on customers' premises.
362. Leased property on customers' premises.
363. Street lighting and signal systems.

V. GENERAL PLANT
370. Land and land rights.
371. Structures and improvements.
372. Office furniture and equipment.
373. Transportation equipment.
374. Stores equipment.
375. Shop equipment.
376. Laboratory equipment.
377. Tools and work equipment.
378. Communication equipment.
379. Miscellaneous equipment.

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2373. General plant equipment.

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728472–48—SUPP. 8-BK. 3—15

§ 104.5 Earned surplus account for utilities other than municipal licensees.

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2271
2400
2401

1271
1400
1401

271
400
401

CREDITS
Earned surplus (at beginning of period).
Credit balance transserred from income account.
Miscellaneous credits to surplus.

Total credits.

2410
2411
2412
2413
2414

1410
1411
1412
1413
1414

2271

1271

271

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