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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, pol. ishing, 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 sta. tions, 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

19. Utility services: light, water, telephone. such fuel or

power. Respective amounts of fuel stock and fuel stock 821 Purification expenses. expenses shall be readily available.

This account shall include the cost NOTE: The cost of fuel, except gas, and re- of labor, materials used and expenses lated fuel stock expenses shall be charged incurred in operating equipment used initially to appropriate fuel accounts carried for purifying, dehydrating, and condiin accounts 151, Fuel Stock, and 152, Fuel

tioning of natural gas in connection Stock Expenses Undistributed, and cleared

with underground storage operations. to this account on the basis of fuel used. See accounts 151 and 152 for the basis of fuel

ITEMS costs and includible fuel stock expenses.

Labor: 820 Measuring and regulating station ex- 1. Supervising. penses.

2. Changing charts on fuel meters.

3. Emptying, cleaning and refilling purifiThis account shall include the cost

er boxes. of labor, materials used and expenses

4. Oiling dip sheets of purifier covers. incurred in operating underground

5. Removing spent oxide to refuse piles. storage measuring and regulating sta

6. Revivifying oxide. tions.

7. Taking readings of inlet and outlet pres

sures and temperature. ITEMS

8. Unloading and storing glycol. Labor:

9. Watching station and equipment. 1. Supervising.

10. Cutting grass and weeds, and minor 2. Recording pressures and changing

grading around equipment and stations. charts, reading meters, etc.

11. Hauling operating employees, materi. 3. Estimating lost meter registrations, etc.

als, supplies and tools, etc. except gas purchases and sales.

12. Inspecting and testing equipment, not 4. Calculating gas volumes from meter

specifically to determine necessity for recharts except gas purchases and sales.

pairs or replacement of parts. 5. Adjusting and calibrating measuring

13. Lubricating equipment, valves, etc. equipment, changing meters, orifice plates,

14. Operating and checking equipment, gauges, clocks, etc., not in connection with

valves, instruments, etc. construction or maintenance.

6. Testing gas samples, inspecting and Materials and expenses: testing gas sample tanks and other meter 15. Liquid purifying supplies. engineers equipment, determining specific

16. Iron oxide. gravity and Btu content of gas.

17. Odorizing materials. 7. Inspecting and testing equipment not

18. Charts, printed forms, etc. specifically to determine necessity for re

19. Employees' transportation and travel pairs, including pulsation tests.

expenses in connection with purification 8. Cleaning and lubricating equipment.

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

20. Freight, express, parcel post, trucking

and other transportation. 10. Attending boilers and operating other accessory equipment.

21. Gas used in operations. 11. Installing and removing district gauges

22. Janitor, washroom and landscaping for pressure survey.

supplies. 12. Thawing freeze in gauge pipe.

23. Lubricants, wiping rags, waste, etc. 13. Inspecting and pumping drips, dewa

24. Utility services: light, water, telephone. tering manholes and pits, inspecting sumps, cleaning pits, etc., blowing meter drips. 822 Exploration and development. 14. Moving equipment, minor structures,

This account shall include expenses etc., not in connection with maintenance or

of investigation, exploration, and deconstruction.

velopment of underground storage Materials and expenses:

projects under consideration which 15. Charts and printed forms, stationery

prove not feasible. There also shall be and office supplies, etc.

included in this account the net cost 16. Lubricants, wiping rags, waste. 17. Employees' transportation and travel

of drilling nonoperative wells within expense.

an existing storage project. (See ac18. Freight, express, parcel post, trucking count 183.2, Other Preliminary Survey and other transportation.

and Investigation Charges.)

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ment, the book cost of which is includible in account 355, Measuring and Regulating Equipment. (See operating expense instruction 2.)

836 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 356, Purification Equipment. (See operating expense instruction 2.)

6. Cleaning structures and housing equipment, cutting grass and weeds, and doing minor grading work around structures and equipment.

7. Cleaning and repairing hand tools used for operations, etc.

8. Operating steam lines for heating storage facilities. Materials and expenses:

9. Charts for pressure gauges and meters, printed forms, etc.

10. Lubricants, wiping rags, waste, etc.

11. Janitor and washroom supplies, landscaping supplies, etc.

12. Employee travel and transportation expenses.

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

14. Utility services: light, water, and telephone.

15. Chemicals. 16. Refrigerants.

17. Research, development, and demonstration expenses.

837 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 includ. ible in account 357, Other Equipment. (See operating expense instruction 2.)

B. OTHER STORAGE EXPENSES

Operation

842 Rents.

This account shall include rents for property of others used or operated in connection with other storage operations. (See operating expense instruction 3.)

842.1 Fuel.

840 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 other storage facilities. Direct supervision of specific activities such as operation of gas holders shall be charged to the appropriate account. (See operating expense instruction 1.)

A. This account shall include the cost of natural gas or other fuel used in the operation of other storage plant.

B. Concurrent credits offsetting charges to this account for natural gas used for fuel shall be made to account 812, Gas Used for Other Utility Operations-Credit.

841 Operation labor and expenses.

This account shall include the cost of labor, materials used and expenses incurred in operating storage holders and other storage equipment.

ITEMS

842.2 Power.

This account shall include the cost of electricity consumed for operation of facilities used in the operation of other storage plant.

Labor:

1. Supervising.

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

3. Reading meters, gauges and other instruments, changing charts, preparing operating reports, etc.

4. Pumping inlet and outlet holder drips.

5. Inspecting and testing equipment when not specifically for repairs or replacement of parts.

842.3 Gas Losses.

This account shall include the amounts of inventory adjustments representing the cost of gas lost or unaccounted for in other storage operations due to shrinkage or other causes.

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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.)

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.)

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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