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3. Collecting pressures by telephone and radio.

4. Controlling mixture of various gases to maintain proper Btu content.

5. Correspondence and records, typing and maintaining files.

6. Controlling production and storage inputs and withdrawals.

7. Instructing field men to increase or decrease pressures at regulators.

8. Maintaining pressures at compressor stations, key line junctions and regulating stations to divide the available gas during heavy demand periods.

9. Maintaining pressure log sheets.

10. Maintaining proper compression ratios at compressor stations, consistent with economical operations.

11. Maintaining lowest necessary line pressures consistent with satisfactory service.

12. Maintaining well operation record by well classification.

13. Requesting pressure changes at compressor stations, regulating stations, and key line junctions.

14. Rerouting gas during emergencies and planned shut downs. Materials and expenses:

15. Consultants' fees and expenses.

16. Meals, traveling, and incidental expenses in connection with system load dispatching.

17. Office supplies, stationery and printed forms.

18. Transportation: company and rental vehicles.

19. Utility services: light, water, telephone. 852 Communication system expenses.

A. This account shall include the cost of labor, materials used and expenses incurred in connection with the operation of transmission communications facilities, such as radio and telephone communications systems, including payments to others for communications services for transmission and load dispatching operations.

B. Credits shall be made to this account and charges made to production, distribution and other gas utility functions and to other utility departments for equitable portions of transmission communications expenses attributable to use of transmission communications facilities other than in connection with gas transmission and load dispatching operation.

2. Operating switchboards, radio equipment, power generators, microwave equipment, etc. (except general office switchboards.)

3. Tagging telephone poles.

4. Testing and replacing telephone batteries, radio tubes, etc.

5. Cutting weeds and grass along telephone rights-of-way and around structures and equipment.

6. Changing i adio frequencies.

7. Securing FCC authorization to change frequencies.

8. Taking FCC radio operator tests.

9. Transferring mobile radios between vehicles.

10. Changing locations of telephones and other communications equipment not in connection with maintenance or construction.

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

12. Cleaning and lubricating equipment.

13. Cleaning structures housing equipment. Materials and expenses:

14. Payments to others for communications services.

15. Telephone batteries, radio tubes, etc.

16. Radio crystals and other materials used in changing radio frequencies.

17. Lubricants, wiping rags, and waste.

18. Employees' transportation and travel expenses.

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

853 Compressor station labor and ex.

penses. This account shall include the cost of labor, materials used and expenses incurred (other than fuel and power) in operating transmission 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 not specifically to determine necessity for repairs.

ITEMS

Labor:

1. Supervising.

215

7. Pumping drips at the station.

856 Mains expenses. 8. Taking dew point readings.

This account shall include the cost 9. Testing water. 10. Cleaning structures housing equip

of labor, materials used and expenses ment, cutting grass and weeds, and minor

incurred in operating transmission grading around station.

mains. 11. Cleaning and repairing hand tools used

ITEMS in operations. 12. Driving trucks.

Labor: 13. Watching during shut downs.

1. Supervising. 14. Clerical work at station.

2. Walking or patrolling lines.

3. Attending valves, lubricating valves and Materials and expenses:

other equipment, blowing and cleaning lines 15. Scrubber oil.

and drips, draining water from lines, operat16. Lubricants, wiping rags, and waste. ing and cleaning scrubbers, thawing freezes. 17. Charts and printed forms, etc.

4. Taking line pressures, changing pres. 18. Gauge glasses.

sure charts, operating alarm gauges. 19. Chemicals to treat water.

5. Building and repairing gate boxes, foot 20. Water tests and treatment by other bridges, stiles, etc., used in line operations, than employees.

erecting line markers and warning signs, re21. Janitor and washroom supplies, first pairing old line roads. aid supplies, landscaping supplies, etc.

6. Cleaning debris, cutting grass and weeds 22. Employees' transportation and travel on rights-of-way. expenses.

7. Inspecting and testing not specifically 23. Freight, express, parcel post, trucking,

to determine necessity for repairs. and other transportation.

8. Protecting utility property during work 24. Utility services: light, water, telephone.

by others.

9. Standby time of emergency crews, re854 Gas for compressor station fuel.

sponding to fire calls, etc.

10. Locating valve boxes or drip riser A. This account shall include the boxes. cost of gas used for the operation of 11. Cleaning and repairing tools used in transmission compressor stations.

mains operations, making tool chests, etc. B. Records shall be maintained to

12. Cleaning structures and equipment. show the Mcf of gas consumed at each

13. Driving trucks. compressor station, and the cost of Materials and expenses: such gas.

14. Line markers and warning signs.

15. Lumber, nails, etc., used in building 855 Other fuel and power for compressor

and repairing gate boxes, foot bridges, stiles,

etc. stations.

16. Charts. A. This account shall include the 17. Scrubber oil. cost of coal, oil, and other fuel, or elec 18. Hand tools. tricity, used for the operation of trans

19. Lubricants, wiping rags, waste, etc. mission compressor stations, including

20. Freight, express, parcel post, trucking

and other transportation. applicable amounts of fuel stock ex.

21. Employees' transportation and travel penses.

expenses. B. Records shall be maintained to 22. Janitor and washroom supplies. show the quantity of each type of fuel 23. Utility services: light, water, telephone. consumed or electricity used at each 24. Gas used in mains operations. compressor station, and the cost of such fuel or power. Respective 857 Measuring and regulating station examounts of fuel stock and fuel stock penses. expenses shall be readily available.

This account shall include the cost NOTE: The cost of fuel, includible in this

of labor, materials used and expenses account, and related fuel stock expenses

incurred in operating transmission shall be charged initially to appropriate fuel measuring and regulating stations. accounts carried in accounts 151, Fuel

ITEMS Stock, and 152, Fuel Stock Expenses Undistributed, and cleared to this account on the Labor: basis of fuel used. See accounts 151 and 152 1. Supervising. for the basis of fuel costs and includible fuel 2. Recording pressures and changing stock expenses.

charts, reading meters, etc.

count 491, Revenues from Natural Gas Processed by Others, to the end that amounts recorded in this account shall only be charges for transportation or compression service.

859 Other expenses.

This account shall inlcude the cost of labor, material used and expenses incurred in operating transmission system equipment and other transmission system expenses not includible in any of the foregoing accounts, including research, development, and demonstration expenses.

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 operations, 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.
16. Lubricants, wiping rags, waste.

17. Employees' transportation and travel expense. 18. Freight, express, parcel post, trucking

ost, trucking and other transportation.

19. Utility services: light, water, telephone.

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858 Transmission and compression of gas

by others. A. This account shall include amounts paid to others for the transmission and compression of gas of the utility.

B. Records supporting this account shall be so maintained that there shall be readily available for each agreement, name of other party, Mcf of gas delivered to the other party for transmission or compression and the Mcf of gas received back by the utility after transmission or compression, points of delivery to and receipt of gas from other party, amount and basis of charges for the transmission or compression service.

NOTE: If in connection with any gas delivered to another for transmission or compression such other party also processes the gas for extraction of gasoline or other salable products, credits attributable to the products so extracted shall be made to ac

862 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 366, Structures and Improvements. (See operating expense instruction 2.)

863 Maintenance of mains.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of mains, the book cost of which is includible in

account 367, Mains. (See operating ex

4. DISTRIBUTION EXPENSES pense instruction 2.)

Operation ITEMS 1. Supervising.

870 Operation supervision and engineer 2. Electrolysis and leak inspection.

ing. 3. Installing and removing temporary This account shall include the cost lines, when necessitated by maintenance.

of labor and expenses incurred in the 4. Lamping and watching while making re general supervision and direction of pairs.

distribution system operations. Direct 5. Lowering and changing location of

supervision of specific activities such lines, when the same pipe is used.

as load dispatching, mains operation, 6. Protecting lines from fires, floods, landslides, etc.

removing and resetting meters, etc.,

shall be charged to the appropriate ac7. Rocking creek crossings.

count. (See operating expense instruc864 Maintenance of compressor station

tion 1.) equipment.

871 Distribution load dispatching. 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 equip- incurred in dispatching and controlment, the book cost of which is includ

ling the supply and flow of gas ible in account 368, Compressor Sta

through the distribution system. tion Equipment. (See operating expense instruction 2.)

ITEMS

Labor: 865 Maintenance of measuring and regu

1. Supervising. lating station equipment.

2. Analyzing pressures for irregularities. This account shall include the cost

3. Collecting pressures by telephone and

radio. of labor, materials used and expenses

4. Controlling mixture of various gases to incurred in the maintenance of equip

maintain proper Btu content. ment, the book cost of which is includ

5. Correspondence and records, typing and ible in account 309, Measuring and maintaining files. Regulating Station Equipment. (See 6. Controlling gas-make and inputs to disoperating expense instruction 2.)

tribution system.

7. Maintaining pressures at key points to 866 Maintenance of communication

divide the available gas during heavy

demand periods. equip- ment.

8. Maintaining pressure log sheets. This account shall include the cost 9. Maintaining lowest necessary line presof labor, materials used and expenses sures consistent with satisfactory service. incurred in the maintenance of equip 10. Rerouting cas during emergencies and ment, the book cost of which is includ

planned shut downs. ible in account 370, Communication Materials and expenses: Equipment. (See operating expense in

11. Consultants' fees and expenses. struction 2.)

12. Meals, traveling, and incidental ex

penses. 867 Maintenance of other equipment.

13. Office supplies, stationery and printed

forms. This account shall include the cost

14. Transportation: company and rented of labor, materials used and expenses vehicles. incurred in the maintenance of equip 15. Utility services: light, water, telephone. ment, the book cost of which is includible in account 371, Other Equipment.

872 Compressor station labor and ex(See operating expense instruction 2.)

penses. This account shall include the cost of labor, materials used and expenses incurred in operating distribution 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 and instruments 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 doing ininor 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.

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. 874 Mains and services expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating distribution system mains and services.

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, thawing freezes.

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

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

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

7. Inspecting and testing equipment 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 and inspecting valve boxes or drip riser boxes, service lines, mains, etc.

11. Cleaning and repairing tools used in mains operations, making tool boxes, etc.

12. Cleaning structures and equipment.

13. Driving trucks used in mains and service operations.

14. Making routine leak survey.

15. Oil fogging. Materials and expenses:

16. Line markers and warning signs.

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

18. Charts.
19. Scrubber oils.
20. Hand tools.
21. Lubricants, wiping rags, waste, etc.

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

23. Uniforms.

24. Employee transportation and travel expenses.

25. Janitor and washroom supplies. 26. Utility services: light, water, telephone. 27. Gas used in mains operations. 28. Oil for fogging.

873 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 distribution 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.

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