A. This account shall include the cost of coal, oil, gas, or other fuel used in the production of steam, including applicable amounts of fuel stock expenses. It shall also include the net cost of, or the net amount realized from, the disposal of ashes. B. Records shall be maintained to show the quantity and cost of each type of fuel used. Respective amounts of fuel stock and fuel stock expenses shall be readily available. NOTE: The cost of fuel, except gas, and related fuel stock expenses, shall be charged initially to appropriate fuel accounts carried under accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of fuel used. See accounts 151 and 152 for basis of fuel costs and includible items of fuel stock expenses. 703 Miscellaneous steam expenses. This account shall include the cost of materials used and expenses incurred in the production of steam, not includible in the foregoing accounts. ITEMS 1. Boiler compounds. 2. Building service expenses. 3. Chemicals. 4. Communication service. 5. Lubricants. 6. Miscellaneous supplies. 7. Pumping supplies and expenses. 8. Purification supplies and expenses. 9. Tools, hand. 10. Waste. 11. Water purchased. 12. Research, development, and demonstration expenses. 704 Steam transferred-Credit. A. This account shall include such portion of the cost of producing steam as is charged to other gas operating expense accounts, or to others or to a coordinate department under a joint facility arrangement. B. The records supporting the entries to this account shall be so kept that the utility can furnish readily an explanation of the bases of the credits to this account and the amounts charged to (1) other gas accounts, (2) other utility departments, and (3) outside parties under a joint facility arrangement. The records shall show, likewise, the amounts of steam production operation and steam production maintenance expenses, respectively, chargeable to each of the foregoing. NOTE A: If the utility produces gas by a single process at only one plant, credits need not be made to this account for the cost of steam used in such gas production facility. NOTE B: Where steam is produced by producer gas equipment or waste heat boilers, and such steam becomes part of the general plant supply, this account should be charged and the steam expense account in the appropriate functional group of accounts (coal gas production, water gas production, etc.) credited with the value of such steam. However, if the steam so produced is used in the same functional operation as that through which derived, such entries need not be made. Maintenance 705 Maintenance supervision and engineering. This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of steam production facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.) 706 Maintenance of structures and improvements. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures and improvements used in steam production operations, the book cost of which is includible in account 305, Structures and Improvements. (See operating expense instruction 2.) 707 Maintenance of boiler plant equip ment. This account shall indicate the cost of labor, materials used and expenses incurred in the maintenance of equipment used in steam production the book cost of which is includible in account 306, Boiler Plant Equipment. (See operating expense instruction 2.) 708 Maintenance of other steam production plant. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equipment used in steam production operations, the book cost of which is inIcludible in account 314, Coal, Coke, and Ash Handling Equipment, or account 320, Other Equipment. (See operating expense instruction 2.) A 2. Manufactured Gas Production Operation 710 Operation supervision and engineering. This account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of manufactured gas stations. Direct supervision of specific activities such as steam production and power operations, coke oven operations, water gas generation, etc., shall be charged to the appropriate account. (See operating expense instruction 1.) 711 Steam expenses. A. This account shall include the cost of steam used in manufactured gas production. This includes the cost of steam transferred from the gas department's own supply and charges for steam transferred from others or from coordinate departments under joint 2. Work of the following character in operation of coke ovens: a. Charging and leveling coal. b. Heating ovens to produce coke. c. Pushing, transporting, quenching, and dumping coke on wharf. d. Reclaiming coke spillage, removing, replacing, and luting oven doors and lids. e. Handling and mixing luting mud. f. Controlling oven heats and gas heating value with dilution gas. g. Controlling flue temperature, stack drafts, collecting main pressure and the flow of flushing liquor and drains. h. Operating, cleaning, and lubricating equipment not incidental to maintenance work, such as: charger, pusher, door operating and luting, mud mixing, gas reversal, transportation machinery and equipment, quenching pumps and tower, together with valves, instruments, meters, controls, gauges, and records connected with their operation. i. Tar chasing (spooning tar in hot drains.) j. Cleaning doors, jambs, and stand pipes. 3. Handling and transporting coal from storage or boats to battery bins. 4. Operating, cleaning and lubricating mechanical equipment, such as: hoist machines, conveyors and their housing, ham mermills and breakers, mixing and battery bins, together with their control valves, instruments, etc. 5. Wetting and handling coke to the coke wharf or storage including cleaning and lubricating of equipment not incident to maintenance. 6. Pumping gas from ovens and maintaining the proper pressures on the collecting main and throughout the apparatus train, including cleaning and lubricating the oven gas exhausters and revivifying blowers, not incident to maintenance. 7. Removing and disposing of carbon, fines, sediment, and waste material. 8. Cleaning ovens and exhauster house, including janitor service in the employees' locker and wash room within this operating area. Materials and expenses: 9. Packing, waste, lubricants, etc. 10. Small hand tools. 11. Building service, communication service, transportation. 714 Producer gas expenses. This account shall include the cost of labor used and expenses incurred in making producer gas exclusive of the cost of fuel for producer gas. Labor: 1. Supervising. ITEMS 2. Work of the following character in connection with operation of producer gas sets (excepting the waste heat boiler and auxiliaries): a. Inspecting, testing, clinkering, lighting and starting set. b. Controlling fire and heats with fuel charges. c. Barring, measuring, and rodding fires. d. Observing pyrometers, pressures and CO, in stack gases. e. Regulating input materials, such as coke, steam and air and making required flow rate and operating cycle changes. f. Cleaning and removal of ash, dust, sediment and materials from the set and connections, seal pots, duct pockets, bootlegs, collectors and pumps. g. Cleaning and reluting producer set doors. h. Operating, cleaning and lubricating fuel charging lorries, grates, jackets and auxiliaries, ash removal apparatus, and associated instruments, meters, gauges, controls, etc. 3. Handling fuel from storage into bins with conveyors. 4. Operating, cleaning and lubricating auxiliary equipment, not incident to maintenance work, such as coolers, pumps, blow ers, exhausters or boosters, fuel handling equipment, etc. 5. Removing and disposing of ashes, sediment and other waste material. 6. Cleaning the producer and booster houses including janitorial and similar services. Materials and expenses: 7. Packing, waste, lubricants, etc. 8. Small hand tools. 9. Building service, communication service, transportation. 715 Water gas generating expenses. This account shall include the cost of labor used and expenses incurred in the operation of water gas sets exclusive of the cost of fuel and oil for water gas production. Labor: 1. Supervising. ITEMS 2. Work of the following character in connection with the operation of water gas sets (excepting the waste heat boiler and auxiliaries): a. Inspecting, testing, clinkering, lighting and starting up. b. Controlling fire and heats with fuel charges, barring and rodding fires, operating grates and jackets, taking stains, observing pyrometers, pressures, seal pot water flow and stack gases, regulating input materials such as coke, oil, natural gas, steam and air. c. Making required flow rate and operating cycle changes. d. Cleaning and removing ashes, carbon, and sediment from the set and connections, the wash box, seal pot, oil spray, duct pockets, bootlegs, and collectors, and cleaning and reluting producer set doors. e. Operating, cleaning and lubricating fuel charging lorries, blowers, valves, automatic operators, and grates, together with their instruments, gauges, and controls, also the ash belts. 3. Operating, cleaning and lubricating auxiliary equipment, such as hydraulic pumps, circulating water pumps, oil pumps from storage to sets, steam accumulators and regulators and reducers on natural gas for reforming, exhausters, revivifying air blowers, and purifier exhausters. 4. Handling fuel from storage into bins with conveyors. 5. Removing and disposing of ashes, carbon, sediment, and other waste material. 6. Cleaning of generator and exhauster houses, including janitorial and similar services. |