875 Measuring and regulating station expenses-General.

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

Labor:

1. Supervising.

ITEMS

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

3. Estimating lost meter registrations, etc. except 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.

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

7. Inspecting and testing equipment and instruments not specially to determine necessity for repairs, including pulsation tests. 8. Cleaning and lubricating equipment. 9. Keeping log and other operating records.

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, blowing meter drips, etc.

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. Uniforms.

18. Employee transportation and travel expenses.

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

20. Utility services: light, water, telephone.

876 Measuring and regulating station expenses-Industrial.

This account shall include the cost of labor, materials used and expenses incurred in operating large measuring and regulating stations located on local distribution systems to serve spe

cific commercial and industrial customers.

ITEMS

(See account 875 for items.)

877 Measuring and regulating station expenses-City gate check stations.

This account shall include the cost of labor, materials used and expenses incurred in operating measuring and regulating stations used to measure and regulate the receipt of gas at entry points to distribution systems.

NOTE: Pipe line companies shall include in the transmission functional classification city gate and main line industrial measuring and regulating stations, except that where pipe line companies measure deliveries of gas at entry points to their own distribution systems, they shall have the option, if consistently observed, of including such stations either in the transmission or distribution function for accounting purposes.

(a) Removing, reinstalling, and changing or exchanging customer meters and house regulators:

1. Initiating or terminating service, including incidental meter reading.

2. Periodic replacement of meters and house regulators because of age.

3. Changing or exchanging meters and house regulators because of complaints or removal for inspection.

4. Resetting meters on existing connections.

5. Handling meters and house regulators to and from customer premises and meter shop.

6. Listing, tagging, and placing meter labels, etc., for removed and reset meters. 7. Changing position of meters or house regulators on the same premises.

8. Installing or removing blank linings. 9. Unproductive calls, etc.

(b) Turning on and turning off meters, except for failures of customers to pay bills:

10. Turning on meters, including necessary time to insure that gas lines are proper to use and that appliances are in usable condition.

11. Turning off meters including time to make safety precautions.

(c) Other:

12. Supervising.

13. Clerical work on meter history and associated equipment record cards, test cards, and reports.

14. Handling and recording meters for stock.

15. Inspecting and testing meters and house regulators.

16. Inspecting and adjusting meter testing equipment.

17. Driving trucks used in meter operations.

Materials and expenses:

18. Meter locks and seals.

19. Lubricants, wiping rags, waste, etc. 20. Uniforms.

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

22. Utility services: light, water, telephone, heating.

23. Office supplies, stationery and printing.

24. Employees' transportation expenses. 25. Janitor, washroom, first aid supplies, etc.

NOTE: The cost of the first setting of a meter or house regulator shall be charged to account 382, Meter Installations, or account 384, House Regulator Installations, as appropriate.

879 Customer installations expenses.

A. This account shall include the cost of labor, materials used and expenses incurred in work on customer premises other than expenses includible in account 878, Meter and House Regulator Expenses, including the cost of servicing customer-owned appliances when the cost of such work is borne by the utility.

B. Damage to customer equipment by employees of the utility whether incidental to the work or the result of negligence, shall be charged to the job on which the employee was engaged at the time of damage.

Labor:

1. Supervising.

ITEMS

2. Altering customer-owned service extensions or meter connections.

3. Investigating and correcting pressure difficulties or stoppages in customer-owned piping.

4. Adjusting and repairing burner pilots because of impurities in the gas or failure of the distribution system.

5. Oiling or spraying noisy customer meters.

6. Investigating and stopping gas leaks on customers' premises caused by defective meter, customer-owned piping, or customer appliances.

7. Inspecting new installations to determine that the customers' equipment and piping are properly installed and connected.

8. Consolidating meter installations, without change of size, due to elimination of separate meters for different service classifications.

9. Investigating and adjusting complaints of service on customers' premises.

10. Gas load surveys including the incidental preparations and replacement of meters. 11. Unproductive calls.

12. Stenographic and clerical work. 13. Janitorial services, etc.

14. Installing demand or test meters.

15. Inspecting, cleaning, repairing and adjusting customer-owned appliances for domestic, industrial, or commercial use, including house heating furnaces and other space heating appliances, hotel and restaurant appliances.

16. Replacing defective parts in customerowned appliances and salvaging reusable appliance parts.

Materials and expenses:

17. Lubricants, wiping rags, waste, etc. 18. Uniforms.

19. Replacement parts for appliances. 20. Office supplies, printing and stationery.

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

22. Employees' transportation and travel expenses.

23. Utility services: light, water, telephone.

NOTE: Amounts billed customers for any work, the cost of which is charged to this account, shall be credited to this account. Any excess over costs resulting therefrom shall be transferred to account 488, Miscellaneous Service Revenues.

880 Other expenses.

This account shall include the cost of distribution maps and records, distribution office expenses, and the cost of labor and materials used and expenses incurred in distribution systems operations not provided for elsewhere, including the expenses of operating street lighting systems and re

search, development, and demonstration expenses.

881 Rents.

This account shall include rents for property of others used, occupied or operated in connection with the operation of the distribution 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.)

MAINTENANCE

885 Maintenance supervision and engineering.

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

886 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 375, Structures and Improvements. (See operating expense instruction 2.)

a. Locating leaks incident to maintenance. b. Cutting off mains without replacement. (Minor cuts not retired.)

c. Repairing leaking joints.

d. Repairing broken mains.

e. Repairing leaks on main drip riser or valve test pipe.

f. Bringing main valve box, main drip riser box, valve test pipe box, or pressure pipe roadway box up to grade.

g. Cleaning, repainting, coating, and wrapping exposed mains.

h. Repacking main valves.

i. Locating and clearing gas main faults. j. Lowering and changing location of mains.

k. Trenching, backfilling, cutting-in or removal of pipe not retired in connection with the installation of leak clamps, valves, or drips.

1. Watching and lamping open cuts associated with maintenance.

m. Restoration of permanent pavement in connection with work chargeable to mainte

nance.

n. Emergency stand-by time associated with maintenance.

o. Repairing sewers, drains, walls, etc., when damaged by maintenance work.

p. Making electrolysis tests to maintain life of plant.

q. Repairing property of others damaged by maintenance work.

888 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 377, Compressor Station Equipment. (See operating expense instruction 2.)

889 Maintenance of measuring and regulating station equipment-General. 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 378, Measuring and Regulating Station Equipment-General. (See operating expense instruction 2.)

890 Maintenance of measuring and regulating station equipment-Industrial. 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 385, Industrial Measur

ing and Regulating Station Equipment. (See operating expense instruction 2.)

891 Maintenance of measuring and regulating station equipment-City gate check stations.

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 379, Measuring and Regulating Station Equipment-City Gate Check Stations. (See operating expense instruction 2.)

892 Maintenance of services.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of services, the book cost of which is includible in account 380, Services. (See operating expense instruction 2.)

1. Supervising.

ITEMS

2. Testing pipe for leaks and condition of wrapping.

3. Testing for, locating, and clearing trouble on company maintained services.

4. Inspecting and testing after repairs have been made.

5. Reporting on the condition of gas services to determine the need for repairs.

6. Making minor repairs and changes. 7. Rearranging and changing the location of services not retired.

8. Repairing service valves for reuse.

9. Stopping leaks on service pipes and drip risers.

10. Lowering and raising curb boxes to grade.

11. Replacing less than a complete service when not retired.

12. Installing fittings, valves, drips, frost protection devices, or replacing similar items on existing services.

13. Cutting and replacing pavement, pavement base and sidewalks in connection with maintenance work.

14. Restoring condition of services damaged by fire, storm, leakage, flood, accident or other casualties.

15. Repairing property of others damaged by maintenance work.

16. Transferring services in connection with the installation of new mains.

17. Installing, maintaining, and removing temporary facilities to prevent the interruption of service.

18. Converting low pressure gas distribution service to medium or high pressure service.

19. Relocating and rerouting gas service temporarily during alterations of buildings. 20. Performing work resulting from municipal improvements, such as street widening, sewers, etc.

21. Replacing service valve box or drip riser box.

22. Installing, removing or replacing service valve, drip pot, or drip riser. 23. Repacking service valve.

893 Maintenance of meters and house regulators.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of meters and house regulators, the book cost of which is includible in accounts 381, Meters, and 383, House Regulators. (See operating expense instruction 2.)

ITEMS

1. Inspecting and testing meters and house regulators on customers' premises or in shops in connection with repairs.

2. and Cleaning, repairing, painting meters, house regulators, and accessories and equipment.

3. Repairing testing equipment.

4. Rebuilding and overhauling meters without changing their rated capacities.

5. Resealing house regulators with mercury, replacing diaphragms, springs and other defective or worn parts.

6. Replacing or adding any item not constituting a retirement unit.

894 Maintenance of other equipment.

This account shall include the cost of labor, materials used and expenses incurred in the maintenance of street lighting equipment and all other distribution system equipment not proIvided for elsewhere, the book cost of which is includible in accounts 386, Other Property on Customers' Premises, and 387, Other Equipment. (See operating expense instruction 2.)

5. CUSTOMER ACCOUNTS EXPENSES Operation

901 Supervision.

This account shall include the cost of labor and expenses incurred in the general direction and supervision of customer accounting and collecting ac

1. Addressing forms for obtaining meter readings by mail.

2. Changing and collecting meter charts used for billing purposes.

3. Inspecting time clocks, checking seals, etc., when performed by meter readers and the work represents a minor activity incidental to regular meter reading routine.

4. Meter reading-small consumption, and obtaining load information for billing purposes. (Exclude and charge to account 878, Meter and House Regulator Expenses, or to account 903, Customer Records and Collection Expenses, as applicable, the cost of obtaining meter readings, first and final, if incidental to the operation of removing or resetting, sealing or locking, and disconnecting, or reconnecting meters.)

5. Measuring gas-large consumption, including reading meters, changing charts, calculating charts, estimating lost meter registrations, determining specific gravity, etc., for billing purposes.

6. Computing consumption from meter reader's book or from reports by mail when done by employees engaged in reading meters.

7. Collecting from prepayment meters when incidental to meter reading.

8. Maintaining record of customers' keys. 9. Computing estimated or average consumption when performed by employees engaged in reading meters.

Materials and expenses:

10. Badges, lamps, and uniforms.

11. Demand charts, meter books and binders and forms for recording readings, but not the cost of preparation.

12. Postage and supplies used in obtaining meter readings by mail.

13. Transportation, meals, and incidental expenses.

1. Receiving, preparing, recording and handling routine orders for service, disconnections, transfers or meter tests initiated by the customer, excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by such orders.

2. Investigations of customers' credit and keeping of records pertaining thereto, including records of uncollectible accounts written off.

3. Receiving, refunding or applying customer deposits and maintaining customer deposit, line extension, and other miscellaneous records.

4. Checking consumption shown by meter readers' reports where incidental to preparation of billing data.

5. Preparing address plates and addressing bills and delinquent notices. 6. Preparing billing data.

7. Operating billing and bookkeeping machines.

8. Verifying billing records with contracts or rate schedules.

9. Preparing bills for delivery, and mailing or delivering bills.

10. Collecting revenues, including collection from prepayment meters unless incidental to meter reading operations.

11. Balancing collections, preparing collections for deposit, and preparing cash reports.

12. Posting collections and other credits or charges to customer accounts and extending unpaid balances.

13. Balancing customer accounts and controls.

14. Preparing, mailing, or delivering delinquent notices and preparing reports of delinquent accounts.

15. Final meter reading of delinquent accounts when done by collectors incidental to regular activities.

16. Disconnecting and reconnecting services because of nonpayment of bills.

17. Receiving, recording, and handling of inquiries, complaints, and requests for investigations from customers, including preparation of necessary orders, but excluding the cost of carrying out such orders, which is chargeable to the account appropriate for the work called for by such orders.