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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE83. PUBLIC UTILITIES |
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PART605. UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES |
| SUBPART A. ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS |
| § 605.10. Adoption of Uniform System of Accounts by Reference |
| SUBPART B. ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS |
| § 605.100. Accounting Instruction 1 |
| § 605.105. Accounting Instruction 2 |
| § 605.110. Accounting Instruction 13 |
| § 605.115. Accounting Instruction 18 |
| § 605.120. Accounting Instruction 19 |
| § 605.125. Accounting Instruction 21 |
| § 605.130. Accounting Instruction 22 |
| § 605.135. Accounting Instruction 29 |
| § 605.138. Accounting Instruction 26 |
| § 605.140. Accounting Instruction 30 |
| § 605.145. Accounting Instruction 32 |
| § 605.150. Accounting Instruction 33 |
| § 605.155. Accounting Instruction 34 |
| § 605.160. Accounting Instruction – Example |
| § 605.165. Accounting Instruction 37 |
| § 605.170. Accounting Instruction 40 |
| § 605.175. Accounting Instruction 39 |
| § 605.180. Plant Account Matrix |
| § 605.185. Expense Accounts Matrix |
| § 605.200. Retirement Units Generally |
| § 605.204. General Instructions with Respect to Structures and Equipment |
| § 605.205. Retirement Unit Instructions |
| § 605.206. List of General Retirement Units |
| § 605.210. Variances |
| § 605.301. Retirement Unit Account 301 Organization |
| § 605.302. Retirement Unit Account 302 Franchises |
| § 605.303. Retirement Unit Account 303 Land and Land Rights |
| § 605.304. Retirement Unit Account 304 Structures and Improvements |
| § 605.305. Retirement Unit Account 305 Collecting and Impounding Reservoirs |
| § 605.306. Retirement Unit Account 306 Lake, River and Other Intakes |
| § 605.307. Retirement Unit Account 307 Wells and Springs |
| § 605.308. Retirement Unit Account 308 Infiltration Galleries and Tunnels |
| § 605.309. Retirement Unit Account 309 Supply Mains |
| § 605.310. Retirement Unit Account 310 Power Production Equipment |
| § 605.311. Retirement Unit Account 311 Pumping Equipment |
| § 605.320. Retirement Unit Account 320 Water Treatment Equipment |
| § 605.330. Retirement Unit Account 330 Distribution Reservoirs and Standpipes |
| § 605.331. Retirement Unit Account 331 Transmission Mains and Distribution Mains |
| § 605.333. Retirement Unit Account 333 Services |
| § 605.334. Retirement Unit Account 334 Meters and Meter Installations |
| § 605.335. Retirement Unit Account 335 Hydrants |
| § 605.339. Retirement Unit Account 339 Other Plant and Miscellaneous Equipment |
| § 605.340. Retirement Unit Account 340 Office Furniture and Equipment |
| § 605.341. Retirement Unit Account 341 Transportation Equipment |
| § 605.342. Retirement Unit Account 342 Stores Equipment |
| § 605.343. Retirement Unit Account 343 Tools, Shop and Garage Equipment |
| § 605.344. Retirement Unit Account 344 Laboratory Equipment |
| § 605.345. Retirement Unit Account 345 Power Operated Equipment |
| § 605.346. Retirement Unit Account 346 Communication Equipment |
| § 605.347. Retirement Unit Account 347 Miscellaneous Equipment |
| § 605.348. Retirement Unit Account 348 Other Tangible Property |
| § 605.1030. Account 103 |
| § 605.1080. Account 108 [Repealed] |
| § 605.1081. Account 108.1 |
| § 605.1240. Account 124 |
| § 605.1410. Account 141 |
| § 605.2150. Account 215 |
| § 605.2180. Account 218 |
| § 605.2710. Account 271 |
| § 605.2720. Account 272 |
| § 605.2830. Account 283 |
| § 605.3330. Account 333 |
| § 605.4030. Account 403 |
| § 605.4120. Account 412 |
| § 605.4200. Account 420 |
| § 605.4330. Account 433 |
| § 605.4340. Account 434 |
| § 605.6600. Account 660 |
| § 605.TABLE A. Prescribed Plant Account Matrix |
| § 605.TABLE B. Prescribed Expenses Accounts Matrix |
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SOURCE: Effective January 1, 1962; codified at 8 Ill. Reg. 19709; Part repealed, new Part adopted at 11 Ill. Reg. 9051, effective May 1, 1987; amended at 22 Ill. Reg. 11742, effective July 1, 1998.
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Notation
AUTHORITY: Implementing Section 5-102 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102 and 10-101].