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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.

Labor:

1. Supervising.

ITEMS

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 1adio 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.

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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 treat 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.

854 Gas for compressor station fuel.

A. This account shall include the cost of gas used for the operation of transmission compressor stations.

B. Records shall be maintained to show the Mcf of gas consumed at each compressor station, and the cost of such gas.

855 Other fuel and power for compressor stations.

A. This account shall include the cost of coal, oil, and other fuel, or electricity, used for the operation of transmission 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, includible in this account, 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.

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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, 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 mains operations, making tool chests, etc. 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.

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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 and other transportation.

19. Utility services: light, water, telephone.

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

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.

860 Rents.

This account shall include rents for property of others used, occupied or operated in connection with the operation of the transmission system. Include herein rentals paid for regulator sites, railroad crossings, rights-of-way, annual payments to governmental bodies and others for use of public or private lands, and reservations for rights-of-way. (See operating expense instruction 3.)

861

Maintenance

Maintenance supervision and engineering.

This account shall include the cost of labor and expenses incurred in the general supervision and direction of maintenance of transmission system facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance accounts. (See operating expense instruction 1.) 862 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 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

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2. Analyzing pressures for irregularities. 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 gas-make and inputs to distribution system.

7. Maintaining pressures at key points to divide the available gas during heavy demand periods.

8. Maintaining pressure log sheets.

9. Maintaining lowest necessary line pressures consistent with satisfactory service. 10. Rerouting gas during emergencies and planned shut downs.

Materials and expenses:

11. Consultants' fees and expenses.

12. Meals, traveling, and incidental expenses.

13. Office supplies, stationery and printed forms.

14. Transportation: company and rented vehicles.

15. Utility services: light, water, telephone.

872 Compressor station labor and expenses.

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

Labor:

1. Supervising.

ITEMS

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.

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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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.

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