TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER e: WATER UTILITIES
PART 650 UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES
SECTION 650.TABLE A PRESCRIBED PLANT ACCOUNT MATRIX



Section 650.TABLE A   Prescribed Plant Account Matrix

 

 

 

SEWER UTILITY PLANT ACCOUNTS

 

 

.1

.2

.3

.4

.5

.6

.7

 

 

Intangible Plant

Collection Plant

System Pumping Plant

Treatment and Disposal Plant

Reclaimed Water Treatment Plant

Distribution Plant

General Plant

 

 

 

 

 

 

 

 

 

351

Organization

351.1

 

 

 

 

 

 

352

Franchises

352.1

 

 

 

 

352.6

 

353

Land and Land Rights

 

353.2

353.3

353.4

353.5

353.6

353.7

354

Structures and Improvements

 

354.2

354.3

354.4

354.5

354.6

354.7

355

Power Generation Equipment

 

355.2

355.3

355.4

355.5

355.6

 

360

Collection Sewers – Force

 

360.2

 

 

 

 

 

361

Collection Sewers – Gravity

 

361.2

 

 

 

 

 

362

Special Collecting Structures

 

362.2

 

 

 

 

 

363

Services to Customers

 

363.2

 

 

 

 

 

364

Flow Measuring Devices

 

364.2

 

 

 

 

 

365

Flow Measuring Installation

 

365.2

 

 

 

 

 

366

Reuse Services

 

 

 

 

 

366.6

 

367

Reuse Meters and Meter Installation

 

 

 

 

 

367.6

 

370

Receiving Wells

 

 

370.3

 

 

 

 

371

Pumping Equipment

 

 

371.3

 

371.5

371.6

 

374

Reuse Distribution Reservoirs

 

 

 

 

374.5

 

 

375

Reuse Transmission & Distribution System

 

 

 

 

 

375.6

 

380

Treatment and Disposal Equipment

 

 

 

380.4

380.5

 

 

381

Plant Sewers

 

 

 

381.4

381.5

 

 

382

Outfall Sewer Line

 

 

 

382.4

382.5

 

 

389

Other Plant and Misc. Equipment

389.1

389.2

389.3

389.4

389.5

389.6

 

390

Office Furniture and Equipment

 

 

 

 

 

 

390.7

391

Transportation Equipment

 

 

 

 

 

 

391.7

392

Store Equipment

 

 

 

 

 

 

392.7

393

Tools, Shop and Equipment

 

 

 

 

 

 

393.7

394

Laboratory Equipment

 

 

 

 

 

 

394.7

395

Power Operated Equipment

 

 

 

 

 

 

395.7

396

Communication Equipment

 

 

 

 

 

 

396.7

397

Misc. Equipment

 

 

 

 

 

 

397.7

398

Other Tangible Plant

 

 

 

 

 

 

398.7

 

(Source:  Amended at 22 Ill. Reg. 11722, effective July 1, 1998)