Verwandte Artikel zu Uniform Classification of Accounts for Electric Utilities...
Inhaltsangabe
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914. Excerpt: ... Inventory Adjustments (Dr. or Cr.)--(Classes A and B) Charge or credit to this account any shortages or overages shown by the inventory of materials and supplies, which cannot be distributed to the proper construction or operating expense accounts. 2--MAINTENANCE Steam Power Production--(Class C) This account includes all the expenses provided for under the following heads: Repairs to Station Structures--(Class B) Charge this account with the expense of all labor and material incurred in repairing building and structures, including permanent apparatus foundations, used exclusively for the generation of electric energy by steam power, including outbuildings, toolhouses, etc. If current is also generated by hydraulic power or gas power, or both, the maintenance of structures used jointly will be apportioned over the appropriate maintenance accounts in the respective groups of power accounts. For class A utilities, or when departments of a class B utility make demand upon the same boiler plant, this account should be subdivided to show separately the repairs to structures devoted to the boiler plant and the repairs to the structures devoted to power plant. The following accounts should be raised for Class X. Repairs to Boiler Plant Structures. Repairs to Power Plant Structures. Repairs to Steam Power Plant Equipment--(Class B) Charge to this account the expenses defined in the following accounts: Repairs to Boiler Plant Equipment--(Class A) Charge to this account the cost of repairing all furnaces, fuel oil tanks and pipe lines, boilers and boiler apparatus, and accessories devoted to the production of steam for use in generating electrical energy. This includes boilers and valves thereto attached, appurtenant furnaces and grates, and flues leading to smokes...
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