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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 eluipment. 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 val"es 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 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.

820 Measuring and regulating station expenses.

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, dewa

tering 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.

19. Utility services: light, water, telephone.

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

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.

822 Exploration and development.

This account shall include expenses of investigation, exploration, and development of underground storage projects under consideration which prove not feasible. There also shall be included in this account the net cost of drilling nonoperative wells within an existing storage project. (See account 183.2, Other Preliminary Survey and Investigation Charges.)

NoTE: Include in account 352, Wells, the cost of wells which may be drilled within a storage project for purposes of pressure observation rather than for injection or withdrawal of gas.

823 Gas losses.

This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in underground storage operations due to cumulative inaccuracies of gas measurements or other causes. (See paragraph G of account 117, Gas Stored Underground—Noncurrent.) If, however, any adjustment is substantial, the utility may, with approval of the Commission, amortize the amount of the adjustment to this account over future operating periods.

824 Other expenses.

This account shall include the cost of labor, material used and expenses incurred in operating underground storage plant, and other underground storage operating expenses, not includible in any of the foregoing accounts, including research, development, and demonstration expenses.

825 Storage well royalties.

A. This account shall include royalties, rents, and other payments includible in operating expenses for gas Wells and gas land acreage located within and comprising underground storage projects of the utility. (See operating expense instruction 3.)

B. The records supporting this account shall be so maintained that information will be readily available for each storage project, of the parties to each contract, basis of the charges, and location of wells to which the royalties or rents of each contract relate.

826 . Rents.

This account shall include rents for property of others used in connection with the storage of gas underground, other than rents and royalties paid with respect to storage Wells and gas lands utilized for the holding of gas in underground storage. (See Operating expense instruction 3.)

Maintenance

830 Maintenance supervision and engineering.

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

831 Maintenance of structures and im

provements.

This account shall include the cost of labor, materials used and expenses incurred in the naintenance of structures, the book cost of which is includible in account 351, Structures and Improvements. (See operating expense instruction 2.)

832 Maintenance of reservoirs and wells.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of Storage wells, the book cost of which is included in account 352, Wells, and the maintenance of reservoirs, the book cost of which is included in account 352.2, Reservoirs. (See operating expense instruction 2.)

833 Maintenance of lines.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of underground storage lines, the book cost of which is includible in account 353, Lines. (See operating expense instruction 2.)

834 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 354, Compressor Station Equipment. (See Operating expense instruction 2.)

835 Maintenance of measuring and regulating station equipment. This account shall include the cost

of labor, materials used and expenses incurred in the maintenance of equip

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843 Maintenance supervision and engi. 848.1 Maintenance of compressor equipneering.

ment. This account shall include the cost This account shall include the cost of labor and expenses incurred in the of labor, materials used and expenses general supervision and direction of incurred in the maintenance of commaintenance of other storage facili pressor equipment, the book cost of ties. Direct field supervision of specific which is includible in account 363.3, jobs shall be charged to the appropri. Compressor Equipment. (See operatate maintenance account. (See operat. ing expense instruction 2.) ing expense instruction 1.)

848.2 Maintenance of measuring and regu. 844 Maintenance of structures and im lating equipment. provements.

This account shall include the cost This account shall include the cost of labor, materials used and expenses of labor, materials used and expenses incurred in the maintenance of measincurred in the maintenance of struc uring and regulating equipment, the tures, the book cost of which is includ. book cost of which is includible in acible in account 361, Structures and Im count 363.4, Measuring and Regulatprovements. (See operating expense ing Equipment. (See operating exinstruction 2.)

pense instruction 2.) 845 Maintenance of gas holders.

848.3 Maintenance of other equipment. This account shall include the cost This account shall include the cost of labor, materials used and expenses of labor, materials used and expenses incurred in the maintenance of gas incurred in the maintenance of equipholders, the book cost of which is in- ment the book cost of which is includicludible in account 362, Gas Holders. ble in account 363.5, Other Equip(See operating expense instruction 2.) ment. (See operating expense instruc

tion 2.) 846 Maintenance of purification equipment.

3. TRANSMISSION EXPENSES This account shall include the cost

Operation of labor, materials used and expenses incurred in the maintenance of purifi- 850 Operation supervision and engineer. cation equipment, the book cost of which is includible in account 363, Purification Equipment. (See operating

This account shall include the cost

of labor and expenses incurred in the expense instruction 2.)

general supervision and direction of 847 Maintenance of liquefaction equip

the operation of transmission faciliment.

ties. Direct supervision of specific ac

tivities such as operation of transmisThis account shall include the cost

sion lines, compressor stations, etc. of labor, materials used and expenses

shall be charged to the appropriate acincurred in the maintenance of lique count. (See operating expense instrucfaction equipment, the book cost of

tion 1.) which is includible in account 363.1, Liquefaction Equipment. (See operat. 851 System control and load dispatching. ing expense instruction 2.)

This account shall include the cost 848 Maintenance of vaporizing equipment.

of labor and expenses incurred in dis

patching and controlling the supply This account shall include the cost

and flow of gas through the system. of labor, materials used and expenses incurred in the maintenance of vapor

ITEMS izing equipment, the book cost of

Labor: which is includible in account 363.2, 1. Supervising. Vaporizing Equipment. (See operating 2. Analyses of pressures for irregularities, expense instruction 2.)

as received.

ing.

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