758. Operation supervision and engi- (758. Operation supervision and engineering. 759. Transmission operations.. 759.111 Pumping station (1765. Operation supervision and office 765. Operation supervision and engi neering. 766. Distribution office expenses. 767. Operation of distribution lines. 768. Operation of meters.. 769. Services on customers' premises. 770. Operation of street lighting equipment. 1773. Maintenance of distribution lines. 773. Maintenance of distribution lines. Accounts for class A natural gas companies II. TRANSMISSION EXPENSES-Con. 763. Rents. Miscellaneous 763.1 Transmission and compression of gas by others. 763.2 Rents. 764.1 Joint expenses-Dr. 764.2 Joint expenses-Cr. III. DISTRIBUTION EXPENSES Operation 765. Operation supervision and engineering. 766.1 Distribution maps and records. 767.1 Operation of distribution lines- 767.2 Operation of distribution lines- (768.1 Removing and resetting meters. Maintenance 771. Maintenance supervision and engineering. 773.2 Maintenance of pumping and regulating 773.3 Maintenance of services. 773.5 Maintenance of house regulators. 773.6 Maintenance of other property on customers' premises. Maintenance of street lighting equipment. 775. Maintenance of other distribution equipment. 774. 1777.1, Joint expenses-Dr. 1777.2 Joint expenses-Cr 1 Required to be kept by class D utilities that are not using the optional clearing Accounts 2902, Stores Expenses, and 2903. Transportation Expenses. § 204.8 Clearing accounts; for natural gas companies. Accounts for class B natural gas companies Accounts for class A natural gas companies 2901. Charges by associated companies-clearing. 1901. Charges by associated companies-clearing. 901. Charges by associated companiesclearing. 901. Charges by associated companies-clearing. 2902. Stores expenses-clearing. 2903. Transportation expensesclearing. 1902. 1903 Stores expenses- clearing. 902. Stores expenses-clearing. 902. Stores expenses-clearing. Transportation expenses-clearing.. 903. Transportation expenses-clearing. 903. Transportation expenses-clearing. 904. Laboratory expenses-clearing. 904. Laboratory expenses-clearing. 905. Shop expenses-clearing. 905. Shop expenses clearing. 906. Tools and work equipment expenses-clearing. 906. Tools and work equipment expenses-clearing. NOTE: Use of the above accounts is optional with class D utilities. Class D utilities that do not use the above accounts are required to use Accounts 2810. Stores Expenses and 2811, Transportation Expenses, included in Administrative and General Expenses. 216.2-371 216.2-372 PRODUCTION PLANT 216.2-373 Manufactured Gas Production Plant 216.2-374 216.2-375 216.2-312 Structures and improvements; 216.2-376 manufactured gas. 216.2-377 216.2-313 Boiler plant equipment. 216.2-378 216.2-314 Other power equipment. 216.2-379 216.2-315 216.2-316 Coke ovens. Street lighting equipment. equipment. GENERAL PLANT Structures and improvements. Shop equipment. Laboratory equipment. Tools and work equipment. AUTHORITY: §§ 216.1 to 216.2-379, inclusive, issued under secs. 8 (a), 10 (a), 16, 52 Stat. 821, 825, 826, 830; 15 U. S. C. 717g (a), 717i (a), 7170. SOURCE: §§ 216.1 to 216.2-379, inclusive, contained in Order 141, Federal Power Commission, Dec. 11, 1947, effective Jan. 1, 1948, 12 F.R. 8653. § 216.1 Instructions. (a) The retirement units listed in this part are prescribed and are to be accounted for in accordance with Gas plant instruction 12 (§ 201.3-12 of this chapter), Additions and Retirements of Gas Plant contained in the main body of this system of accounts. The list of units may be expanded by any natural gas company without authorization from the Commission, but the list shall not be condensed. Thus, the units listed in this part are of maximum size and while subdivision thereof, or of the addition of other units, is permitted, the combination or the increase in size of such units is enjoined. (b) Wherever appropriate, the retirement of any retirement unit in the structures or equipment accounts shall include all costs of associated items which pertain solely to that unit, such as the cost of foundations, support, ladders, runways, enclosures, guards, driving mechanisms, indicating, recording, and measuring devices with their mountings, starting, control, regulating, protective, and safety devices, switchboards, special lighting conduits and wiring, pipes, ducts, spouts, chutes, hoppers, etc. (c) If, because of a contract previously entered into, adherence to the list of retirement units contained in this part would cause an undue hardship, such as the loss of revenue to a particular utility, a petition for relief, giving therein a full disclosure of the facts and a suggested modification of the list necessary to avoid |