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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 |
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SUBPARTB. ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS |
§650.TABLE B. Prescribed Expenses Accounts Matrix
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SEWER OPERATION AND MAINTENANCE
EXPENSE ACCOUNTS
.1
.2
.3
.4
.5
.6
Collection Expenses Oper.
Collection Expenses Maint.
Pumping Expenses Oper.
Pumping Expenses Maint.
Treatment & Disposal Expenses Oper.
Treatment & Disposal Expenses Maint.
701
Salaries and Wages – Employees
701.1
701.2
701.3
701.4
701.5
701.6
703
Salaries and Wages – Officers and Majority Stockholders
704
Employee Pensions and Benefits
710
Purchases Sewage Treatment
710.5
711
Sludge Removal Expenses
711.5
711.6
715
Purchased Power
715.1
715.3
715.5
716
Fuel for Power Production
716.1
716.3
715.5
718
Chemicals
718.1
718.3
718.4
718.5
720
Material and Supplies
720.1
720.2
720.3
720.4
720.5
720.6
731
Contractual Services – Engineering
731.1
731.2
731.3
731.4
731.5
732
Contractual Services – Accounting
733
Contractual Services – Legal
734
Contractual Services – Management Fees
735
Contractual Services – Testing
736
Contractual Services – Other
736.1
736.2
736.3
736.4
736.5
736.6
741
Rental of Building/Rental Property
741.1
741.2
741.3
741.4
741.5
741.6
742
Rental of Equipment
742.1
742.2
742.3
742.4
742.5
742.6
750
Transportation Expense
750.1
750.2
750.3
750.4
750.5
750.6
756
Insurance – Vehicle
757
Insurance – General Liability
758
Insurance – Workman's Compensation
758.1
758.2
758.3
758.4
758.5
758.6
759
Insurance – Other
760
Advertising Expense
766
Regulatory Commissions – Amortization of Rate Case Expense
767
Regulatory Commission Expenses – Other
770
Bad Debt Expense
775
Miscellaneous Expense
775.1
775.2
775.3
775.4
775.5
775.6
701
Salaries and Wages – Employees
701.8
701.9
701.10
701.11
701.12
703
Salaries and Wages – Officers and Majority Stockholders
703.8
704
Employee Pensions and Benefits
704.8
710
Purchases Sewage Treatment
711
Sludge Removal Expenses
715
Purchased Power
715.7
715.8
715.9
715.11
716
Fuel for Power Production
716.7
716.8
716.9
716.11
718
Chemicals
720
Materials and Supplies
720.7
720.8
720.9
720.10
720.11
720.12
731
Contractual Services – Engineering
731.7
731.8
731.9
731.10
731.11
731.12
732
Contractual Services – Accounting
733
Contractual Services – Legal
734
Contractual Services – Management Fees
735
Contractual Services – Testing
735.9
735.10
735.11
735.12
736
Contractual Services – Other
736.7
736.8
736.9
736.10
736.11
736.12
741
Rental of Building/Rental Property
741.7
741.8
741.9
741.10
741.11
741.12
742
Rental of Equipment
742.7
742.8
742.9
742.10
742.11
742.12
750
Transportation Expense
750.7
750.8
850.9
750.10
750.11
750.12
756
Insurance – Vehicle
757
Insurance – General Liability
758
Insurance – Workman's Compensation
758.7
758.8
758.9
758.10
758.11
758.12
SEWER OPERATION AND MAINTENANCE
EXPENSE ACCOUNTS
.1
.2
.3
.4
.5
.6
Collection Expenses Oper.
Collection Expenses Maint.
Pumping Expenses Oper.
Pumping Expenses Maint.
Treatment & Disposal Expenses Oper.
Treatment & Disposal Expenses Maint.
759
Insurance – Other
759.9
760
Advertising Expense
760.8
766
Regulatory Commissions – Amortization of Rate Case Expense
766.8
767
Regulatory Commission Expenses – Other
767.8
770
Bad Debt Expense
770.7
775
Miscellaneous Expense
775.7
775.8
775.9
775.10
775.11
775.12
(Source: Amended at 22 Ill. Reg. 11722, effective July 1, 1998)