2. Electrolysis and leak inspections.

3. Installing and removing temporary lines, when necessitated by maintenance. 4. Lamping and watching while making repairs.

5. Lowering and changing location of lines, when the same pipe is used.

6. Protecting lines from fires, floods, land slides, etc.

7. Rocking creek crossings.

756 Maintenance of compressor station equipment.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment, the book cost of which is includible in account 368, Compressor Station Equipment. (See operating expense instruction 1.)

757 Maintenance of other plant.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures and equipment, the book cost of which is includible in accounts 366, 369, 370, and 371. (See operating expense instruction 2.)

7. DISTRIBUTION EXPENSES

760 Supervision.

This account shall include the cost of labor and expenses incurred in the general supervision and direction of distribution system operations. Direct supervision of specific activities such as main operations, removing and resetting meters, etc., shall be charged to the appropriate account.

761 Mains and services labor.

This account shall include the cost of labor incurred in operating distribution system mains and services and related equipment.

7. Driving trucks used in meter operations. Materials and expenses:

8. Meter locks and seals.

9. Lubricants, wiping rags, waste, etc. 10. Freight, express, parcel post, trucking, and other transportation.

11. Utility services: light, water, telephone, heating.

12. Office supplies, stationery and printing. 18. Employees' transportation expenses. 14. Janitor, washroom, first aid supplies, etc.

NOTE: The cost of the first setting of a meter or house regulator shall be charged to account 382, Meter Installations, or account 384, House Regulator Installations, as appropriate.

1. Investigating and correcting pressure difficulties, leaks, or stoppages in customerowned piping.

2. Inspecting new installations to determine that the customers' equipment and piping are properly installed and connected.

3. Consolidating meter installations, without change of size, due to elimination of separate meters for different service classifications.

4. Gas load surveys including the incidental preparations and replacement of meters. 5. Installing demand or test meters.

6. Inspecting, cleaning, repairing, and adjusting customer-owned appliances for domestic, industrial, or commercial use, including house heating furnaces and other space heating appliances, hotel and restaurant appliances.

Materials and Expenses:

7. Lubricants, wiping rags, waste, etc. 8. Replacement parts for appliances. 9. Janitor, washroom, first aid supplies, etc.

10. Employees' transportation and travel expenses.

11. Utility services: light, water, telephone. NOTE: Amounts billed customers for any work, the cost of which is charged to this account, shall be credited to this account. Any excess over costs resulting therefrom shall be transferred to account 488, Miscellaneous Service Revenues.

765 Miscellaneous distribution expenses.

This account shall include the cost of labor, materials used and expenses incurred, general distribution office work, preparation and maintenance of distribution maps and records, and other expenses not provided for elsewhere, including expenses of operating any street lighting systems.

766 Rents.

This account shall include rents for property of others used, occupied or operated in connection with the operation of the distribution system. Include

herein rentals paid for regulator sites, railroad crossings, rights-of-way, annual payments to governmental bodies and others for use of public or private lands, and reservations for rights-of-way. (See operating expense instruction 2.) 767 Maintenance of lines.

This account shall include the cost of labor, materials and supplies used and expenses incurred in the maintenance of plant the book cost of which is includible in accounts 376, 377, 378, 379, 380, and 385. (See operating expense instruction 1.)

Mains:

ITEMS

1. Trenching, backfilling, and breaking and restoring pavement in connection with the installation of leak or reinforcing clamps.

2. Work performed as the result of municipal improvements such as street widening. sewers, etc., where the gas mains are not retired.

3. Municipal inspections relating to maintenance work.

4. Other work of the following character: a. Locating leaks incident to maintenance. b. Cutting off mains without replacement. (Minor cuts not retired.)

c. Repairing broken mains, leaking joints, leaking drip riser, etc.

d. Bringing main valve box, main drip riser box, valve test pipe box, or pressure pipe roadway box up to grade.

e. Cleaning, repainting, coating, and wrapping exposed mains.

f. Repacking main valves.

g. Lowering and changing location of mains.

h. Trenching, backfilling, cutting-in or removal of pipe not retired in connection with the installation of leak clamps, valves, or drips.

1. Restoration of permanent pavement in connection with work chargeable to mainte

nance.

1. Emergency stand-by time associated with maintenance.

k. Repairing sewers, drains, walls, etc., when damaged by maintenance work.

1. Making electrolysis tests to maintain life of plant.

m. Repairing property of others damaged by maintenance work.

Compressor station equipment: (See operating expense instruction 1.)

Measuring and regulating station equipment: (See operating expense instruction 1.) Services:

5. Testing pipe for leaks, stoppage, or other trouble and making necessary repairs. 6. Reporting on the condition of gas services to determine the need for repairs.

7. Rearranging and changing the location of services not retired.

8. Repairing service valves for reuse.

9. Lowering and raising curb boxes to grade.

10. Replacing less than a complete service, when not retired.

11. Installing fittings, valves, drips, frost protection devices, or replacing similar items on existing services.

12. Cutting and replacing pavement, pavement base and sidewalks in connection with maintenance work.

13. Restoring condition of services damaged by fire, storm, leakage, flood, accident, or other casualties.

14. Repairing property of others damaged by maintenance work.

15. Transferring services in connection with the installation of new mains.

16. Installing, maintaining, and removing temporary facilities to prevent the interruption of service.

17. Converting low pressure gas distribution service to medium or high pressure service.

18. Relocating and rerouting gas service temporarily during alterations of buildings. 19. Performing work resulting from municipal improvements, such as street widening, sewers, etc.

20. Replacing service valve box or drip riser box.

21. Installing, removing or replacing service valve, drip pot, or drip riser.

22. Repacking service valve.

1. Inspecting and testing meters and house regulators on customers' premises or in shops in connection with repairs.

2. Cleaning, repairing, and painting meters, house regulators, and accessories and equipment.

3. Repairing testing equipment.

4. Rebuilding and overhauling meters without changing their rated capacities.

5. Resealing house regulators with mercury, replacing diaphragms, springs and other defective or work parts.

6. Replacing or adding any item not constituting a retirement unit.

769 Maintenance of other plant.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, and all other distribution system plant not provided for elsewhere, the book cost of which is includible in accounts 375,

1. Addressing forms for obtaining meter readings by mail.

2. Changing and collecting meter charts used for billing purposes.

3. Checking meter seals, etc., when performed by meter readers and the work represents a minor activity incidental to regular meter reading routine.

4. Meter reading-small consumption, and obtaining load information for billing purposes. (Exclude and charge to account 763, Meter and House Regulator Expenses, or to account 902, Accounting and Collecting Labor, as applicable, the cost of obtaining meter readings, first and final, if incidental to the operation of removing or resetting, sealing or locking, and disconnecting, or reconnecting meters.)

5. Measuring gas-large consumption, including reading meters, changing charts, calculating charts, estimating lost meter registrations, determining specific gravity, etc., for billing purposes.

6. Computing consumption from meter reader's book or from reports by mail when done by employees engaged in reading meters. 7. Collecting from prepayment meters when incidental to meter reading.

8. Maintaining record of customers' keys. 9. Computing estimated or average consumption when performed by employees engaged in reading meters.

902 Accounting and collecting labor.

This account shall include the cost of labor in work on customer applications, contracts, orders, credit investigations, billing and accounting, collections and complaints.

ITEMS

1. Receiving, preparing, recording and handling routine orders for service, disconnections, transfers or meter tests initiated by the customer, excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by such orders.

2. Investigating customers' credit and keeping records pertaining thereto, including records of uncollectible accounts written off. 3. Receiving, refunding or applying customer deposits and maintaining customer deposit, line extension, and other miscellaneous records.

4. Checking consumption shown by meter readers' reports where incidental to preparation of billing data.

5. Preparing address plates and addressing bills and delinquent notices.

6. Preparing billing data.

7. Operating billing and bookkeeping machines.

8. Verifying billing records with contracts or rate schedules.

9. Preparing bills for delivery, and mailing or delivering bills.

10. Collecting revenues, including collection from prepayment meters unless incidental to meter reading operations.

11. Balancing collections, preparing collections for deposit, and preparing cash reports.

12. Posting collections and other credits or charges to customer accounts and extending unpaid balances.

13. Balancing customer accounts and controls.

14. Preparing, mailing, or delivering delinquent notices and preparing reports of delinquent accounts.

15. Final meter reading of delinquent accounts when done by collectors incidental to regular activities.

16. Disconnecting and reconnecting services because of nonpayment of bills.

17. Receiving, recording, and handling of inquiries, complaints, and request for investigations from customers, including preparation of necessary orders, but excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by such orders.

18. Statistical and tabulating work on customer accounts and revenues, but not including special analyses for sales department, rate department, or other general purposes, unless incidental to regular customer accounting routines.

19. Preparing and periodically rewriting meter reading sheets.

20. Determining consumption and computing estimated or average consumption when performed by employees other than those engaged in reading meters.

NOTE: The cost of work on meter history and meter location records is chargeable to account 763, Meter and House Regulator Expenses

903 Supplies and expenses.

This account shall include the cost of materials used and expenses incurred in meter reading and the handling of customer accounts.

5. Commissions or fees collecting.

to others for

6. Payments to credit organizations for investigations and reports. 7. Postage.

8. Transportation of customer bills and meter books under centralized billing procedure.

9. Bank charges, exchange, and other fees for cashing and depositing customers' checks.

10. Forms for recording orders for services, removals, etc.

11. Rent of mechanical equipment.

12. Transportation, meals and incidental expenses.

13. Communication service.

14. Miscellaneous office supplies and expenses and stationery and printing. 904 Uncollectible accounts.

This account shall be charged with amounts sufficient to provide for losses from uncollectible utility revenues. Concurrent credits shall be made to account 144, Accumulated Provision for Uncollectible Accounts-Cr. Losses from uncollectible accounts shall be charged to account 144.

contracts whereby it does jobbing work for another for a stipulated profit or commission and all expenses incurred in such activities.

B. Records in support of these accounts shall be so kept as to permit ready summarization of revenues, costs and expenses by such major items as are feasible.

NOTE: Revenues and expenses of merchandising, jobbing, and contract work shall be reported in this account, if a state regulatory body having jurisdiction over the utility requires such income to be reported as an operating expense item; but the revenues and expenses shall be reported in accounts 415 and 416, if such regulatory body requires such income to be reported as nonoperating income. In the absence of a requirement by a state regulatory body, the utility may use these accounts or accounts 415 and 416, at its option, in which case the practice of the utility must be consistent.

1. Canvassing and demonstrating appliances in homes and other places for the purpose of selling appliances.

2. Demonstrating and selling activities in sales rooms.

3. Installing appliances on customer premises where such work is done only for purchasers of appliances from the utility.

4. Installing piping, or other property work on a jobbing or contract basis.

5. Preparing advertising materials for appliances sales purposes.

6. Receiving and handling customer orders for merchandise or for jobbing services. 7. Cleaning and tidying sales rooms.

8 Maintaining displays and equipment use in merchandising.

9. Arranging merchandise in sales rooms and decorating display windows.

10. Reconditioning repossessed appliances. 11. Bookkeeping and other clerical work in connection with merchandise and jobbing activities.

12. Supervising merchandise and jobbing operations.

Materials and Expenses:

13. Advertising in newspapers, periodicals, radio, television, etc.

14. Cost of merchandise sold and of materials used in jobbing work.

15. Stores expense on merchandise and jobbing stocks.

16. Fees and expenses of advertising and commercial artists' agencies.

17. Printing booklets, dodgers, and other advertising data.

18. Premiums given as inducement to buy appliances.

19. Light, heat and power.

20. Rent of sales rooms or of equipment. 21. Transportation expense in delivery and pick-up of appliances by utility's facilities or by others.

22. Stationery and office supplies and expenses.

23. Taxes directly assignable to merchandise and jobbing operations.

24. Losses from uncollectible merchandise and jobbing accounts.

920

10. ADMINISTRATIVE AND GENERAL

EXPENSES

Administrative and general salaries.

A. This account shall include the compensation (salaries, bonuses, and other consideration for services, but not including directors' fees) of officers, executives, and other employees of the utility properly chargeable to utility operations and not chargeable directly to a particular operation function.

B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility. 921

Office supplies and expenses.

A. This account shall include office supplies and expenses incurred in connection with the general administration of the utility's operations which are assignable to specific administrative or general departments and are not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920.

B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility.

NOTE: Office expenses which are clearly applicable to any group of operating expenses other than the administrative and general group shall be included in the appropriate account in such group. Further, general expenses which apply to the utility as a whole rather than to a particular administrative function shall be included in account 930, Miscellaneous General Expenses.