718 Other process production expenses. This account shall include the cost of labor used and expenses incurred in operating equipment used for the production of gas by processes not provided for in the foregoing accounts. 719 Fuel under coke ovens. A. This account shall include the cost of gas, other than coke oven gas or producer gas, or other fuel used under coke ovens for making coal gas. Concurrent credits shall be made to account 734, Duplicate Charges— Credit, for gas made by the utility and so used, or account 812, Gas Used for Other Utility Operations-Credit, for other gas used under coke ovens. B. Records shall be kept to show the quantity and cost of each type of fuel used and fuel handling expenses. ITEMS 1. Gas made by the utility and used under coke ovens. 2. Natural and other purchased gas used under coke ovens. 720 Producer gas fuel. A. This account shall include the cost of fuel used in making producer gas 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 kept to show the quantity and the 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 and related fuel stock expenses shall be charged initially to the appropriate fuel account 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. 721 Water gas generator fuel. A. This account shall include the cost of fuel used in making water gas, including applicable amounts of fuel stock expenses. It shall also include the net cost of, or net proceeds from, the disposal of ashes. B. Records shall be kept 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 and related fuel stock expenses shall be charged initially to the appropriate fuel account 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. 722 Fuel for oil gas. This account shall include the cost of fuel for the manufacture of gas by the oil gas process. 723 Fuel for liquefied petroleum gas proc ess. This account shall include the cost of fuel for vaporization of liquefied petroleum gas and for the compression of air in liquefied petroleum gas proc ess. 724 Other gas fuels. This account shall include the cost of fuel for the manufacture of gas by processes not provided for in the above fuel accounts. 725 Coal carbonized in coke ovens. A. This account shall include the cost of coal used in coke ovens for making coal gas, including applicable amounts of fuel stock expenses. B. Records shall be kept to show the type, quantity, and cost of coal used. Respective amounts of fuel stock and fuel stock expenses shall be readily available. NOTE: The cost of coal carbonized and related fuel stock expenses shall be charged initially to the appropriate account carried under accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of coal used. See accounts 151 and 152 for basis of costs and includible items of fuel stock expenses. 726 Oil for water gas. A. This account shall include the cost of oil used in carbureting water gas, including applicable amounts of fuel stock expenses. B. Records shall be kept to show the type, quantity, and cost of oil used. Respective amounts of fuel stock and fuel stock expenses shall be readily available. NOTE: The cost of oil and related fuel stock expenses shall be charged initially to the appropriate accounts carried under accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of oil used. See accounts 151 and 152 for basis of costs and includible items of fuel stock expenses. 727 Oil for oil gas. A. This account shall include the cost of oil used in making oil gas, including applicable amounts of fuel stock expenses. B. Records shall be kept to show the type, quantity, and cost of oil used. Respective amounts of fuel stock and fuel stock expenses shall be readily available. NOTE: The cost of oil and related fuel stock expenses shall be charged initially to the appropriate raw materials account carried under accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of oil used. See accounts 151 and 152 for basis of costs and includible items of fuel stock expenses. 728 Liquefied petroleum gas. A. This account shall include the cost of liquefied petroleum gas, such as propane, butane, or gasoline, vaporized for mixing with other gases or for sale unmixed, including applicable amounts of fuel stock expenses. B. Records shall be kept to show the type, quantity, and cost of liquefied petroleum gas. Respective amounts of fuel stock and fuel stock expenses shall be readily available. NOTE: The cost of liquefied petroleum gas and related fuel stock expenses shall be charged initially to the appropriate accounts under accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of liquefied petroleum gas used. See accounts 151 and 152 for basis of costs and includible items of fuel stock expenses. 729 Raw materials for other gas processes. A. This account shall include the cost of raw materials used in the pro duction of manufactured gas by any process not provided for by the foregoing accounts including the production of coal gas by use of retorts, including applicable amounts of fuel stock expenses. B. Records shall be kept to show the type, quantity, and cost of each raw material used, comparable to the accounting specified in the foregoing accounts for specified types of gas processes. Respective amount of fuel stock and fuel stock expenses shall be readily available. NOTE: The cost of raw materials and fuel stock expenses shall be charged initially to the appropriate accounts carried under accounts 151, Fuel Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the basis of raw materials used. See accounts 151 and 152 for basis of raw materials costs and includible items of raw materials stock expenses. 730 Residuals expenses. A. This account shall include the cost of labor, materials used and expenses incurred including uncollectible accounts in obtaining, handling, preparing, refining, and marketing residuals produced in manufactured gas production processes. B. Divisions of this account shall be maintained for each of the principal types of expenses chargeable hereto and for each residual or by-product carried in account 731, Residuals Produced-Credit. 731 Residuals produced-Credit. A. This account shall be credited and the appropriate subdivision of account 153, Residuals and Extracted Products, debited monthly with the estimated value of residuals and other byproducts obtained in connection with the production of manufactured gas, whether intended for sale or for use in operations. B. If the net amount realized from the sale of residuals is greater or less than the amount at which they were originallly credited hereto, an adjusting entry shall be made crediting or debiting this account and charging or crediting the appropriate subdivision of account 153, Residuals and Extracted Products, with the difference. 2. Cleaning gas works yard of coke dust and other waste materials. 3. Humidifying gas or oil fogging gas at the production plant. 4. Cutting grass and care of the grounds around the gas works. 5. Clearing gas works yard of snow. 6. Janitor service and messenger service. 7. Operating elevators and other conveyances for general use at the gas works. 8. General clerical and stenographic work at gas works. 9. Guarding and patrolling plant and yard. 10. Testing plant instruments not elsewhere provided for. 11. Laboratory labor, except that chargeable to other accounts. 12. Reading manufactured gas meters, and calculating and recording hourly volumes produced. 13. Pumping drips (water) at plant (not provided for elsewhere). 14. Odorizing manufactured gas. 15. Operating, cleaning, and lubricating of air compressors with their tanks, instruments, meters, gauges, and controls when used to supply compressed air into the plant's air system. 16. Operating effluent water treatment systems, including chemical treatment ozonation, filter, and related equipment, including treatment of carbon and residual sludge, and removing spent oxide, and spent filtering materials. 17. Pumping water for cooling and condensing. 18. Cleaning filters and other operating duties of water system. Materials and expenses: 19. Producer gas transferred from coke oven plant to water gas plant for dilution purposes. 20. Building service, communication service, transportation. 21. First aid supplies and safety equipment. 22. Office supplies, printing and stationery. 23. Meals, travelling and incidental expenses. 24. Fuel for heating plant, water for fire protection or general use, and similar items. 25. Lubricants, packing, waste, etc. 26. Odorizing chemicals. 27. Hand tools, drills, saw blades, files, etc. 28. Fire protection supplies. 29. Fogging oils, alcohol, etc. 30. Chemicals, filter materials, etc., and payments to others for disposal of plant effluents and waste. 31. Chemicals for water treatment. 32. Research, development, and demonstration expenses. 736 Rents. This account shall include rents for property of others used, occupied or operated in connection with manufactured gas production operations. (See operating expense instruction 3.) Maintenance 740 Maintenance supervision and engineering. This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of manufactured gas production facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.) 741 Maintenance of structures and improvements. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of structures, the book cost of which is includible in account 305, Structures and Improvements. (See operating expense instruction 2.) 742 Maintenance of production equip ment. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of equip 5. Minor upkeep of well roads and fences, etc. 6. Turning wells off and on. 7. Pumping wells. Materials and expenses: 8. Gas, gasoline, and oil used in pumping, bailing, heating, and swabbing. 9. Lumber, nails, and other materials used for upkeep of fences, making signs, etc. 10. Materials for upkeep of well roads, etc. 11. Well swabs. 12. Employees' transportation and travel expenses. 13. Freight, express, parcel post, trucking and other transportation. 14. Transportation: company and rented vehicles. 30-039 07814 |