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8. Gas, gasoline, and oil used in pumping, bailing, heating, and swabbing.

9. Lumber, nails, and other materials used for repairing old well roads and fences.

10. Well swabs.

11. Employees' transportation and travel expenses.

12. Freight, express, parcel post, trucking, and other transportation.

817 Lines expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating underground storage lines.

ITEMS

Labor:

1. Supervising.
2. Walking or patrolling lines.

3. Attending valves, lubricating valves and other equipment, blowing and cleaning lines and drips, draining water from lines, operating and cleaning scrubbers, thawing freezes.

4. Taking line pressures, changing pressure charts, operating alarm gauges.

5. Building and repairing gate boxes, foot bridges, stiles, tool boxes, etc., used in line operations, erecting line markers and warning signs, repairing old line roads.

6. Cleaning debris, cutting grass and weeds on rights-of-way.

7. Inspecting and testing not specifically to determine necessity for repairs.

8. Protecting utility property during work by others.

9. Standby time of emergency crews, responding to fire calls, etc.

10. Locating valve boxes or drip riser boxes.

11. Cleaning and repairing tools used in storage lines operations.

12. Cleaning structures and equipment.

13. Driving trucks. Materials and expenses:

14. Line markers and warning signs.

15. Lumber, nails, etc., used in building and repairing gate boxes, foot bridges, stiles, etc.

16. Charts.
17. Scrubber oil.
18. Hand tools.
19. Lubricants, wiping rags, waste, etc.

20. Freight, express, parcel post, trucking and other transportation,

21. Employees' transportation and travel expenses.

22. Janitor and washroom supplies. 23. Utility services: light, water, telephone. 24. Gas used in operations.

818 Compressor station expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating underground storage compressor stations.

ITEMS Labor:

1. Supervising.

2. Operating and checking engines, equipment, valves, machinery, gauges, and other instruments, including cleaning, wiping, polishing, and lubricating.

3. Operating boilers and boiler accessory equipment, including fuel handling and ash disposal, recording fuel used, and unloading and storing coal and oil.

4. Repacking valves and replacing gauge glasses, etc.

5. Recording pressures, replacing charts, keeping logs, and preparing reports of station operations.

6. Inspecting and testing equipment when not specifically to determine necessity for repairs or replacement of parts.

7. Pumping drips at the station.
8. Taking dew point readings.
9. Testing water.

10. Cleaning structures housing equipment, cutting grass and weeds, and minor grading around station.

11. Cleaning and repairing hand tools used in operations.

12. Driving trucks
13. Watching during shut downs.

14. Clerical work at station. Materials and expenses:

15. Scrubber oil.
16. Lubricants, wiping rags, and waste.
17. Charts and printed forms, etc.
18. Gauge glasses.
19. Chemicals to test water.

20. Water tests and treatment by other than employees.

21. Janitor and washroom supplies, first aid supplies, landscaping supplies, etc.

22. Employees' transportation and travel expenses.

23. Freight, express, parcel post, trucking, and other transportation.

24. Utility services: light, water, telephone. 819 Compressor station fuel and power.

A. This account shall include the cost of gas, coal, oil, or other fuel, or electricity, used for the operation of underground storage compressor stations, including applicable amounts of fuel stock expenses.

B. Records shall be maintained to show the quantity of each type of fuel consumed or electricity used at each

19. Utility services: light, water, telephone.

compressor station, and the cost of such fuel or power. 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 in 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 the basis of fuel costs and includible fuel stock expenses.

821 Purification expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating equipment used for purifying, dehydrating, and conditioning of natural gas in connection with underground storage operations.

ITEMS

820 Measuring and regulating station ex

penses. This account shall include the cost of labor, materials used and expenses incurred in operating underground storage measuring and regulating stations.

ITEMS Labor:

1. Supervising.

2. Recording pressures and changing charts, reading meters, etc.

3. Estimating lost meter registrations, etc. except gas purchases and sales.

4. Calculating gas volumes from meter charts except gas purchases and sales.

5. Adjusting and calibrating measuring equipment, changing meters, orifice plates, gauges, clocks, etc., not in connection with construction or maintenance.

6. Testing gas samples, inspecting and testing gas sample tanks and other meter engineers equipment, determining specific gravity and Btu content of gas.

7. Inspecting and testing equipment not specifically to determine necessity for repairs, including pulsation tests.

8. Cleaning and lubricating equipment.

9. Keeping log and other operating records, preparing reports of operation, etc.

10. Attending boilers and operating other accessory equipment.

11. Installing and removing district gauges for pressure survey.

12. Thawing freeze in gauge pipe.

13. Inspecting and pumping drips, dewatering manholes and pits, inspecting sumps, cleaning pits, etc., blowing meter drips.

14. Moving equipment, minor structures, etc., not in connection with maintenance or construction, Materials and expenses:

15. Charts and printed forms, stationery and office supplies, etc.

16. Lubricants, wiping rags, waste.

17. Employees' transportation and travel expense.

18. Freight, express, parcel post, trucking and other transportation.

Labor:

1. Supervising.
2. Changing charts on fuel meters.

3. Emptying, cleaning and refilling purifier boxes.

4. Oiling dip sheets of purifier covers.
5. Removing spent oxide to refuse piles.
6. Revivifying oxide.

7. Taking readings of inlet and outlet pressures and temperature.

8. Unloading and storing glycol.
9. Watching station and equipment.

10. Cutting grass and weeds, and minor grading around equipment and stations.

11. Hauling operating employees, materials, supplies and tools, etc.

12. Inspecting and testing equipment, not specifically to determine necessity for repairs or replacement of parts.

13. Lubricating equipment, valves, etc.

14. Operating and checking equipment, valves, instruments, etc. Materials and expenses:

15. Liquid purifying supplies.
16. Iron oxide.
17. Odorizing materials.
18. Charts, printed forms, etc.

19. Employees' transportation and travel expenses in connection with purification and dehydration operations.

20. Freight, express, parcel post, trucking and other transportation.

21. Gas used in operations.

22. Janitor, washroom and landscaping supplies.

23. Lubricants, wiping rags, waste, etc. 24. Utility services: light, water, telephone.

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NOTE: Include in account 352, Wells, the

Maintenance cost of wells which may be drilled within a storage project for purposes of pressure ob 830 Maintenance supervision and engiservation rather than for injection or with neering. drawal of gas.

This account shall include the cost 823 Gas losses.

of labor and expenses incurred in the

general supervision and direction of This account shall include the

maintenance of underground storage amounts of inventory adjustments facilities. Direct field supervision of representing the cost of gas lost or un specific jobs shall be charged to the accounted for in underground storage appropriate maintenance account. operations due to cumulative inaccura (See operating expense instruction 1.) cies of gas measurements or other causes. (See paragraph G of account

831 Maintenance of structures and im117, Gas Stored Underground-Non provements. current.) If, however, any adjustment This account shall include the cost is substantial, the utility may, with ap of labor, materials used and expenses proval of the Commission, amortize incurred in the niaintenance of structhe amount of the adjustment to this tures, the book cost of which is includaccount over future operating periods. ible in account 351, Structures and Im

provements. (See operating expense 824 Other expenses.

instruction 2.) This account shall include the cost

832 Maintenance of reservoirs and wells. of labor, material used and expenses incurred in operating underground

This account shall include the cost

of labor, materials used and expenses storage plant, and other underground

incurred in the maintenance of storstorage operating expenses, not includ

age wells, the book cost of which is inible in any of the foregoing accounts,

cluded in account 352, Wells, and the including research, development, and

maintenance of reservoirs, the book demonstration expenses.

cost of which is included in account 825 Storage well royalties.

352.2, Reservoirs. (See operating ex

pense instruction 2.) A. This account shall include royalties, rents, and other payments includ 833 Maintenance of lines. ible in operating expenses for gas wells This account shall include the cost and gas land acreage located within of labor, materials used and expenses and comprising underground storage incurred in the maintenance of underprojects of the utility. (See operating ground storage lines, the book cost of expense instruction 3.)

which is includible in account 353, B. The records supporting this ac

Lines. (See operating expense instruccount shall be so maintained that in

tion 2.) formation will be readily available for

834 Maintenance of compressor station each storage project, of the parties to each contract, basis of the charges,

equipment. and location of wells to which the roy

This account shall include the cost alties or rents of each contract relate.

of labor, materials used and expenses

incurred in the maintenance of equip826 Rents.

ment, the book cost of which is includ

ible in account 354, Compressor StaThis account shall include rents for

tion Equipment. (See operating exproperty of others used in connection

pense instruction 2.) with the storage of gas underground, other than rents and royalties paid 835 Maintenance of measuring and reguwith respect to storage wells and gas lating station equipment. lands utilized for the holding of gas in

This account shall include the cost underground storage. (See operating of labor, materials used and expenses expense instruction 3.)

incurred in the maintenance of equip

ment, the book cost of which is includ 6. Cleaning structures and housing equipible in account 355, Measuring and ment, cutting grass and weeds, and doing Regulating Equipment. (See operating minor grading work around structures and expense instruction 2.)

equipment.

7. Cleaning and repairing hand tools used 836 Maintenance of purification equip for operations, etc. ment.

8. Operating steam lines for heating stor

age facilities. This account shall include the cost of labor, materials used and expenses

Materials and expenses: incurred in the maintenance of purifi 9. Charts for pressure gauges and meters, cation equipment, the book cost of printed forms, etc. which is includible in account 356, Pu 10. Lubricants, wiping rags, waste, etc. rification Equipment. (See operating

11. Janitor and washroom supplies, landexpense instruction 2.)

scaping supplies, etc.

12. Employee travel and transportation 837 Maintenance of other equipment.

expenses.

13. Freight, express, parcel post, trucking, This account shall include the cost

and other transportation. of labor, materials used and expenses 14. Utility services: light, water, and teleincurred in the maintenance of equip phone. ment, the book cost of which is includ. 15. Chemicals. ible in account 357, Other Equipment. 16. Refrigerants. (See operating expense instruction 2.) 17. Research, development, and demon

stration expenses. B. OTHER STORAGE EXPENSES

842 Rents. Operation

This account shall include rents for 840 Operation supervision and engineer

property of others used or operated in ing.

connection with other storage oper

ations. (See operating expense instrucThis account shall include the cost

tion 3.) of labor and expenses incurred in the general supervision and direction of

842.1 Fuel. the operation of other storage facilities. Direct supervision of specific ac

A. This account shall include the tivities such as operation of gas hold

cost of natural gas or other fuel used ers shall be charged to the appropriate

in the operation of other storage account. (See operating expense in plant. struction 1.)

B. Concurrent credits offsetting

charges to this account for natural gas 841 Operation labor and expenses.

used for fuel shall be made to account This account shall include the cost 812, Gas Used for Other Utility Operof labor, materials used and expenses

ations—Credit. incurred in operating storage holders and other storage equipment.

842.2 Power.

This account shall include the cost ITEMS

of electricity consumed for operation Labor:

of facilities used in the operation of 1. Supervising.

other storage plant. 2. Operating, checking, lubricating, cleaning, and polishing equipment, machinery, 842.3 Gas Losses. valves, instruments, and other local storage equipment.

This account shall include the 3. Reading meters, gauges and other in amounts of inventory adjustments struments, changing charts, preparing oper representing the cost of gas lost or unating reports, etc.

accounted for in other storage oper4. Pumping inlet and outlet holder drips.

ations due to shrinkage or other 5. Inspecting and testing equipment when

causes. not specifically for repairs or replacement of parts.

843 Maintenance supervision and engi

neering. This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of other storage facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See operating expense instruction 1.)

848.1 Maintenance of compressor equip

ment. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of compressor equipment, the book cost of which is includible in account 363.3, Compressor Equipment. (See operating expense instruction 2.) 848.2 Maintenance of measuring and regu

lating equipment. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of measuring and regulating equipment, the book cost of which is includible in account 363.4, Measuring and Regulating Equipment. (See operating expense instruction 2.)

844 Maintenance of structures and im

provements. 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 361, Structures and Improvements. (See operating expense instruction 2.)

845 Maintenance of gas holders.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of gas holders, the book cost of which is includible in account 362, Gas Holders. (See operating expense instruction 2.)

848.3 Maintenance of other 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 363.5, Other Equipment. (See operating expense instruction 2.)

3. TRANSMISSION EXPENSES

Operation

846 Maintenance of purification equip

ment. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of purification equipment, the book cost of which is includible in account 363, Purification Equipment. (See operating expense instruction 2.) 847 Maintenance of liquefaction equip

ment. This account shall include the cost of labor, materials used and expenses incurred in the maintenance of liquefaction equipment, the book cost of which is includible in account 363.1, Liquefaction Equipment. (See operating expense instruction 2.) 848 Maintenance of vaporizing equipment.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of vaporizing equipment, the book cost of which is includible in account 363.2, Vaporizing Equipment. (See operating expense instruction 2.)

850 Operation supervision and engineer

ing. This account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of transmission facilities. Direct supervision of specific activities such as operation of transmission lines, compressor stations, etc. shall be charged to the appropriate account. (See operating expense instruction 1.)

851 System control and load dispatching.

This account shall include the cost of labor and expenses incurred in dispatching and controlling the supply and flow of gas through the system.

ITEMS Labor:

1. Supervising.

2. Analyses of pressures for irregularities, as received.

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