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 includible 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.... Other generation.... Transmission.. Distribution....... Merchandise and jobbing--Garages, shops, etc. Account 506. Account 535. Account 543. Account 553. Account 576. Account 416. Appropriate general expense or clearing account. NOTE: Maintenance of plant included in other general equipment accounts shall be included herein unless charged to clearing accounts or to the particular functional maintenance expense account indicated by the use of the equipment. PART 116-UNITS OF PROPERTY FOR USE IN ACCOUNTING FOR ADDITIONS AND RETIREMENTS OF ELECTRIC PLANT AUTHORITY: The provisions of this Part 116 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 116 contained in Order 235, 26 F.R. 9887, Oct. 21, 1961, unless otherwise noted. INSTRUCTIONS 1. The retirement units listed herein are prescribed and are to be accounted for in accordance with Electric Plant Instruction 10. Additions and Retirements of Electric Plant, of the Uniform System of Accounts Prescribed for Class A and Class B Public Utilities and Licensees (Electric Plant Instruction 9 of the Uniform System of Accounts Prescribed for Class C Public Utilities and Licensees). 2. The list of units may be expanded by any utility without other authorization from this Commission, but it shall not to condensed. This, the retirement units listed herein are of maximum size and while a subdivision thereof, or the addition of other units, is permitted, the combination or the increase in size of such units is not permitted without the approval of the Commission. 3. Whenever appropriate, the retirement of any unit of property in the structures or equipment account shall include all costs of associated items which pertain solely to that unit, such as the cost of foundations, supports, ladders, runways, enclosures, guards, driv-. ing mechanisms, indicating, recording, and measuring devices with their mountings, starting, control, regulating, protective, and safety devices, switchboards, special lighting conduits and wiring, pipes, ducts, spouts, chutes, hoppers, etc. 4. The appearance of a retirement unit under an account warrants the inclusion of the unit in the account mentioned only when the text of the account also indicates the inclusion as the same unit frequently appears under more than one account. The omission of an item from the list in an account or its inclusion in a functional system does not preclude its treatment as a retirement unit if it is relatively costly and not an integral part of a larger retirement unit. The list of General Retirement Units, instruction 6 below, should be read in connection with the lists under the respective accounts since in some cases retirement units have not been separately listed because they appear in the List of General Retirement Units and are common to more than one account. Likewise the List of General Retirement Units and these instructions should be considered in connection with listed retirement units designated as "system," etc. In these cases, particularly if "system." ets., be extensive, a component of such system, such as a relative costly piece of ap paratus not an integral part of a larger retirement unit, or a unit specified in the List of General Retirement Units, should be separately treated as a retirement unit. 5. It is contemplated that the list of units contained herein will be revised and amended from time to time as experience and conditions warrant. 6. List of General Retirement Units: In all accounts where they occur, the following shall be considered a retirement unit, if relatively costly and not an integral part of the retirement unit specifically listed. The term "relatively costly" applies to the relationship of the cost of the item to the cost of other items in that particular account of sub-account for the particular station or plant. (a) Assembly for two or more retirement units. (b) Blower or fan. (c) Control installation, automatic, semi-automatic, or remote (such as, pressure, voltage, current, speed, level. weight and volume regulators). (d) Coupling device, i.e., speed reducer, speed increaser, clutch coupling, etc. (e) Driving unit, i.e., prime mover, motor, gas engine. etc. (f) Enclosure for two or more retirement units (fence. guard, railing, etc.). (g) Foundation for a unit of equipment. when not an integral part of the building and its usefulness is not intended to outlast the equipment for which provided. (h) Instrument or device for indicating measuring recording or weighing. (i) Instrument transformer. (j) Landscaping (complete at one location) (k) Plant piping (non-nuclear), a run of any system (gas, oil, steam, water. etc.), 6 inches or over in size. with or without valves, between two or more retirement units of property. and/or a header. (See Note A and Item 17.) (1) Piping header, 6 inches or over in size, with or without valves or blocking. (See Note A and Item 17.) (m) Platforms, ladders, stairs, runways (complete section). (n) Pump. (0) Road, walk, parking lot, etc. (q) Valve, power operated, pressure reducing. atmospheric relief, or relatively costly valve. NOTE A: Whenever appropriate. the "piping" costs of additions and retirements shall include all costs for pipes, valves, fittings, specials, covering, hangers, supports, etc., pertaining to the run or header in question. LIST OF RETIREMENT UNITS (The article a, an, or the, as appropriate, should be read in connection with each retirement unit of property listed herein) STEAM PRODUCTION 311 Structures and Improvements. 1. Air conditioning system, ventilating system, heating system, or any combination thereof. 2. Bin or bunker (when part of structure framework). 3. Bridge, trestle, etc. 4. Bulkhead, retaining wall, etc. 5. Canal, dam, dock, pier, wharf. 6. Drainage and sewerage system. 7. Elevator, crane, hoist, etc., complete with operating mechanísm. 8. Equipment item, such as, a generator, engine, turbine, compressor, or similar item of equipment includible in structures, with or without associated wiring, control equipment, etc. 9. Fence, complete with gates. 12. Foundation (equipment) when includible in structure. 13. Light and power system. 16. Railroad or track system, including culverts, etc. 17. Roof, with or without supporting members. (A structure of irregular shape having more than one roof level may have several isolated roofs, each of which shall be considered an entire roof. In the case of structures to which lateral extensions have been made, even though having but one roof level, that part of the roof covering an entire section built at one time shall be considered an entire roof.) 18. Structure. complete, with or without stack or chimney. |