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Illinois Administrative Code (Last Updated: March 27, 2024) |
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TITLE83. PUBLIC UTILITIES |
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PART650. UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES |
| SUBPART A. ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS BY REFERENCE |
| § 650.10. Adoption of Uniform System of Accounts by Reference |
| SUBPART B. ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS |
| § 650.100. Accounting Instruction 1 |
| § 650.105. Accounting Instruction 2 |
| § 650.110. Accounting Instruction 13 |
| § 650.115. Accounting Instruction 18 |
| § 650.120. Accounting Instruction 19 |
| § 650.125. Accounting Instruction 21 |
| § 650.130. Accounting Instruction 22 |
| § 650.133. Accounting Instruction 26 |
| § 650.135. Accounting Instruction 29 |
| § 650.140. Accounting Instruction 30 |
| § 650.150. Accounting Instruction 33 |
| § 650.155. Accounting Instruction 34 |
| § 650.160. Accounting Instruction – Example |
| § 650.165. Accounting Instruction 37 |
| § 650.170. Accounting Instruction 40 |
| § 650.175. Accounting Instruction 39 |
| § 650.180. Plant Account Matrix |
| § 650.185. Expense Accounts Matrix |
| § 650.200. Retirement Units Generally |
| § 650.204. General Instructions with Respect to Structures and Equipment |
| § 650.205. Retirement Unit Instructions |
| § 650.206. List of General Retirement Units |
| § 650.210. Variances |
| § 650.351. Retirement Unit Account 351 Organization |
| § 650.352. Retirement Unit Account 352 Franchises |
| § 650.353. Retirement Unit Account 353 Land and Land Rights |
| § 650.354. Retirement Unit Account 354 Structures and Improvements |
| § 650.360. Retirement unit Account 360 Collection Sewers – Force |
| § 650.361. Retirement Unit Account 361 Collection Sewers – Gravity |
| § 650.362. Retirement Unit Account 362 Special Collecting Structures |
| § 650.363. Retirement Unit Account 363 Service to Customers |
| § 650.364. Retirement Unit Account 364 Flow Measuring Devices |
| § 650.365. Retirement Unit Account 365 Flow Measuring Installation |
| § 650.370. Retirement Unit Account 370 Receiving Wells |
| § 650.371. Retirement Unit Account 371 Pumping Equipment |
| § 650.380. Retirement Unit Account 380 Treatment and Disposal Equipment |
| § 650.381. Retirement Unit Account 381 Plant Sewers |
| § 650.382. Retirement Unit Account 382 Outfall Sewer Lines |
| § 650.389. Retirement Unit Account 389 Other Plant and Miscellaneous Equipment |
| § 650.390. Retirement Unit Account 390 Office Furniture and Equipment |
| § 650.391. Retirement Unit Account 391 Transportation Equipment |
| § 650.392. Retirement Unit Account 392 Store Equipment |
| § 650.393. Retirement Unit Account 393 Tools, Shop and Garage Equipment |
| § 650.394. Retirement Unit Account 394 Laboratory Equipment |
| § 650.395. Retirement Unit Account 395 Power Operated Equipment |
| § 650.396. Retirement Unit Account 396 Communication Equipment |
| § 650.397. Retirement Unit Account 397 Miscellaneous Equipment |
| § 650.398. Retirement Unit Account 398 Other Tangible Property |
| § 650.1030. Account 103 |
| § 650.1080. Account 108 [Repealed] |
| § 650.1081. Account 108.1 |
| § 650.1240. Account 124 |
| § 650.1410. Account 141 |
| § 650.2150. Account 215 |
| § 650.2180. Account 218 |
| § 650.2710. Account 271 |
| § 650.2720. Account 272 |
| § 650.2830. Account 283 |
| § 650.3330. Account 333 [Repealed] |
| § 650.4030. Account 403 |
| § 650.4120. Account 412 |
| § 650.4200. Account 420 |
| § 650.4330. Account 433 |
| § 650.4340. Account 434 |
| § 650.7600. Account 760 |
| § 650.TABLE A. Prescribed Plant Account Matrix |
| § 650.TABLE B. Prescribed Expenses Accounts Matrix |
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SOURCE: Adopted at 11 Ill. Reg. 8994, effective May 1, 1987; amended at 22 Ill. Reg. 11722, 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].