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SEWER UTILITY PLANT ACCOUNTS
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.1
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.2
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.3
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.4
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.5
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.6
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.7
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Intangible Plant
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Collection Plant
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System Pumping Plant
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Treatment and Disposal Plant
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Reclaimed Water Treatment Plant
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Distribution Plant
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General Plant
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351
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Organization
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351.1
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352
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Franchises
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352.1
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352.6
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353
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Land and Land Rights
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353.2
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353.3
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353.4
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353.5
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353.6
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353.7
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354
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Structures and Improvements
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354.2
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354.3
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354.4
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354.5
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354.6
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354.7
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355
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Power Generation Equipment
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355.2
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355.3
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355.4
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355.5
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355.6
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360
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Collection Sewers – Force
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360.2
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361
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Collection Sewers – Gravity
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361.2
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362
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Special Collecting
Structures
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362.2
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363
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Services to Customers
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363.2
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364
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Flow Measuring Devices
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364.2
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365
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Flow Measuring Installation
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365.2
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366
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Reuse Services
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366.6
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367
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Reuse Meters and Meter
Installation
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367.6
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370
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Receiving Wells
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370.3
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371
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Pumping Equipment
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371.3
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371.5
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371.6
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374
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Reuse Distribution
Reservoirs
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374.5
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375
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Reuse Transmission &
Distribution System
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375.6
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380
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Treatment and Disposal
Equipment
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380.4
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380.5
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381
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Plant Sewers
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381.4
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381.5
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382
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Outfall Sewer Line
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382.4
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382.5
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389
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Other Plant and Misc.
Equipment
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389.1
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389.2
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389.3
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389.4
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389.5
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389.6
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390
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Office Furniture and
Equipment
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390.7
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391
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Transportation Equipment
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391.7
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392
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Store Equipment
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392.7
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393
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Tools, Shop and Equipment
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393.7
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394
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Laboratory Equipment
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394.7
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395
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Power Operated Equipment
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395.7
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396
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Communication Equipment
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396.7
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397
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Misc. Equipment
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397.7
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398
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Other Tangible Plant
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398.7
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(Source: Amended at 22 Ill. Reg.
11722, effective July 1, 1998)