Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE83. PUBLIC UTILITIES |
PART650. UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES |
SUBPARTB. ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS |
§650.TABLE A. Prescribed Plant Account Matrix
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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)