Account Accounts for Class C and Class D Utilities (excluding municipal licensees) D Nos. C Nos. Accounts for Class A and Class B Utilities (excluding municipal licensees) Income from merchandising, jobbing, and contract work. Revenues from merchandising, jobbing, and contract work. Costs and expenses of merchandising, jobbing, and contract work. Income from nonutility operations. Revenues from lease of other physical property. 502 2503 1503 Depreciation. 503 2504 1504 Amortization of limited-term electric investments. 504 2505 1505 Amortization of electric plant acquisition adjustments. 505 2506 1506 Property losses chargeable to operations. 506 507 2508 1508 Income from electric plant leased to others. 508 2508. 1 1508. 1 Revenues from plant leased to others. 508. 1 2508. 2 1508. 2 Expenses of plant leased to others. 508. 2 Income from electric plant leased to others. Electric operating income. 2509 1509 Other utility operating income. 509 Total utility operating income. Costs and expenses of merchandising, jobbing, and contract work Accounts for Class C and Class D Utilities (excluding municipal licensees) Accounts for Class A and Class B Utilities (excluding municipal licensees) [1701. Operation supervision and engi- 701. Operation supervision and engi- 701. neering. 1702. Station labor. neering. 702. Station labor. 702.1 702.2 Prime mover and generator labor. 702.3 Electric labor. 702.4 Miscellaneous station labor. 2705. Supplies and expenses. 1705. Supplies and expenses 705. Supplies and expenses. 2704. Water. Fuel. Water. 705.1 Lubricants. 705.2 Station supplies. 705.3 Station expenses. Maintenance Maintenance Maintenance of structures and improve- 2706. Maintenance of steam production plant. (1706. Maintenance supervision and en- Maintenance Maintenance 706. Maintenance supervision and en 706. Maintenance supervision and engineering. 1707. Maintenance or structures and im- Maintenance of coal storage, handling, and 708.2 Maintenance of furnaces and boiler. 708.4 Maintenance of steam piping and accessories. 709.1 Maintenance of prime movers and gener ators. 709.2 Maintenance of accessory electric equip 715. Operation supervision and engi- 715. Operation supervision and engineering. neering. 716. Station labor. 1717. Water for power. 1718. Supplies and expenses. 717. Water for power. 718. Supplies and expenses. Maintenance (1719. Maintenance supervision and engineering. 1720. Maintenance of structures and improvements. 1721. Maintenance of reservoirs, dams and waterways. 1722. Maintenance of generating and electric equipment. Maintenance 719. Maintenance supervision and engi- 719. Maintenance supervision and engineering. neering. Maintenance of structures and improvements. Maintenance of reservoirs, dams and water- Maintenance of prime movers and gen- 722.2 Maintenance of accessory electric equip ment. (1731. Maintenance supervision and engi- 731. Maintenance supervision and engi- 731. neering. 1732. Maintenance of structures and im- 1733. Maintenance of fuel holders, pro- 1734. Maintenance of generating and electric equipment. Maintenance 732. 732. Maintenance of structures and improvements. 733. 733. Maintenance of fuel holders, producers, and accessories. 734. Maintenance of generating and electric equipment. 734.1 Maintenance Maintenance supervision and engineering. Maintenance of structures and improvements. Maintenance of fuel holders, producers, and accessories. Maintenance of engines. 734.2 Maintenance of generators. 734.3 Maintenance of accessory electric equipment. (743. Operation supervision and engineer- 743. ing. 744. Load dispatching labor and expen ses. 744. Operation supervision and engineering. Load dispatching labor and expenses. 745.1 Station labor, 745.2 Station supplies and expenses. 746.2 Underground lines. |