921 Office supplies and expenses. A. This account shall include office supplies and expenses incurred in connection with the general administration of the utility's operations which are assignable to specific administrative or general departments and are not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920. B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility. NOTE.-Office expenses which are clearly applicable to any group of operating expenses other than the administrative and general group shall be included in the appropriate account in such group. Further, general expenses which apply to the utility as a whole rather than to a particular administrative function shall be included in account 930.2, Miscellaneous General Expenses. ITEMS 1. Automobile service, including charges through clearing account. 2. Bank messenger and service charges. 3. Books, periodicals, bulletins and subscriptions to newspapers, newsletters, tax services, etc. 4. Building service expenses for customer accounts, sales, and administrative and general purposes. 5. Communication service expenses. 6. Cost of individual items of office equipment used by general departments which are of small value or short life. 7. Membership fees and dues in trade, technical, and professional associations paid by a utility for employees. (Company memberships are includible in account 930.2.) 8. Office supplies and expenses. 9. Payment of court costs, witness fees, and other expenses of legal department. 10. Postage, printing, and stationery. 11. Meals, traveling and incidental expenses. 922 Administrative expenses transferredCr. This account shall be credited with administrative expenses recorded in account 920, and 921 which are transferred to construction costs or to nonutility accounts. (See utility plant instruction 3.) 923 Outside services employed. A. This account shall include the fees and expenses of professional consultants and others for general services which are not applicable to a particular operating function or to other accounts. It shall include, also, the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not considered an employee of the utility. B. This account shall be so maintained as to permit ready summarization according to the nature of service and the person furnishing the same. ITEMS 1. Fees, pay and expenses of accountants and auditors, actuaries, appraisers, attorneys, engineering consultants, management consultants, negotiators, public relations counsel, tax consultants, etc. 2. Supervision fees and expenses paid under contracts for general management services. NOTE: Do not include inspection and brokerage fees and commissions chargeable to other accounts or fee and expenses in connection with security issues which are includible in the expenses of issuing securities. 924 Property insurance. A. This account shall include the cost of insurance or reserve accruals to protect the utility against losses and damages to owned or leased property used in its utility operations. B. Recoveries from insurance companies or others for property damages shall be credited to the account charged with the cost of the damage. If the damaged property has been retired, the credit shall be to the appropriate account for accumulated provision for depreciation. C. Records shall be kept so as to show the amount of coverage for each class of insurance carried, the property covered, and the applicable premiums. Any dividends distributed by mutual insurance companies shall be credited to the accounts to which the insurance premiums were charged. ITEMS 1. Premiums payable to insurance companies, for fire, storm, burglary, explosion, lightning, fidelity, riot, and similar insur ance. 2. Amounts credited to account 261, Property Insurance Reserve for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. NOTE A: The cost of insurance or reserve accruals capitalized shall be charged to construction either directly or by transfer to construction work orders from this account. NOTE B: The cost of insurance or reserve accruals for the following classes of property shall be charged as indicated: (1) Materials and supplies and stores equipment to stores expenses or to appropriate materials account. (2) Transportation and garage equipment, to account 933, Transportation Expenses. (3) Gas plant leased to others, to account 413, Expenses of Gas Plant Leased to Others. (4) Nonutility property, to the appropriate nonutility income account. (5) Merchandise and jobbing property, to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work. 925 Injuries and damages. A. This account shall include the cost of insurance or reserve accruals to protect the utility against injuries and damages claims of employees or others, losses of such character not covered by insurance, and expenses incurred in settlement of injuries and damages claims. B. Reimbursements from insurance companies or others for expenses charged hereto on account of injuries and damages and insurance dividends or refunds shail be credited to this account. ITEMS 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to account 262, Injuries and Damages Reserve for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Fayment of awards to claimants for court costs and attorneys' services. 921 Office supplies and expenses. A. This account shall include office supplies and expenses incurred in connection with the general administration of the utility's operations which are assignable to specific administrative or general departments and are not specifically provided for in other accounts. This includes the expenses of the various administrative and general departments, the salaries and wages of which are includible in account 920. B. This account may be subdivided in accordance with a classification appropriate to the departmental or other functional organization of the utility. NOTE.-Office expenses which are clearly applicable to any group of operating expenses other than the administrative and general group shall be included in the appropriate account in such group. Further, general expenses which apply to the utility as a whole rather than to a particular administrative function shall be included in account 930.2, Miscellaneous General Expenses. ITEMS 1. Automobile service, including charges through clearing account. 2. Bank messenger and service charges. 3. Books, periodicals, bulletins and subscriptions to newspapers, newsletters, tax services, etc. 4. Building service expenses for customer accounts, sales, and administrative and general purposes. 5. Communication service expenses. 6. Cost of individual items of office equipment used by general departments which are of small value or short life. 7. Membership fees and dues in trade, technical, and professional associations paid by a utility for employees. (Company memberships are includible in account 930.2.) 8. Office supplies and expenses. 9. Payment of court costs, witness fees, and other expenses of legal department. 10. Postage, printing, and stationery. 11. Meals, traveling and incidental expenses. 922 Administrative expenses transferredCr. This account shall be credited with administrative expenses recorded in account 920, and 921 which are transferred to construction costs or to nonutility accounts. (See utility plant instruction 3.) 923 Outside services employed. A. This account shall include the fees and expenses of professional consultants and others for general services which are not applicable to a particular operating function or to other accounts. It shall include, also, the pay and expenses of persons engaged for a special or temporary administrative or general purpose in circumstances where the person so engaged is not considered an employee of the utility. B. This account shall be so maintained as to permit ready summarization according to the nature of service and the person furnishing the same. ITEMS 1. Fees, pay and expenses of accountants and auditors, actuaries, appraisers, attorneys, engineering consultants, management consultants, negotiators, public relations counsel, tax consultants, etc. 2. Supervision fees and expenses paid under contracts for general management services. NOTE: Do not include inspection and brokerage fees and commissions chargeable to other accounts or fee and expenses in connection with security issues which are includible in the expenses of issuing securities. 924 Property insurance. A. This account shall include the cost of insurance or reserve accruals to protect the utility against losses and damages to owned or leased property used in its utility operations. B. Recoveries from insurance companies or others for property damages shall be credited to the account charged with the cost of the damage. If the damaged property has been retired, the credit shall be to the appropriate account for accumulated provision for depreciation. C. Records shall be kept so as to show the amount of coverage for each class of insurance carried, the property covered, and the applicable premiums. Any dividends distributed by mutual insurance companies shall be credited to the accounts to which the insurance premiums were charged. ITEMS 1. Premiums payable to insurance companies, for fire, storm, burglary, explosion, lightning, fidelity, riot, and similar insur ance. 2. Amounts credited to account 261, Property Insurance Reserve for similar protection. 3. Special costs incurred in procuring in surance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. NOTE A: The cost of insurance or reserve accruals capitalized shall be charged to construction either directly or by transfer to construction work orders from this account. NOTE B: The cost of insurance or reserve accruals for the following classes of property shall be charged as indicated: (1) Materials and supplies and stores equipment to stores expenses or to appropriate materials account. (2) Transportation and garage equipment, to account 933, Transportation Expenses. (3) Gas plant leased to others, to account 413, Expenses of Gas Plant Leased to Others. (4) Nonutility property, to the appropriate nonutility income account. (5) Merchandise and jobbing property, to account 416, Costs and Expenses of Merchandising, Jobbing and Contract Work. 925 Injuries and damages. A. This account shall include the cost of insurance or reserve accruals to protect the utility against injuries and damages claims of employees or others, losses of such character not covered by insurance, and expenses incurred in settlement of injuries and damages claims. B. Reimbursements from insurance companies or others for expenses charged hereto on account of injuries and damages and insurance dividends or refunds shail be credited to this account. ITEMS 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to account 262, Injuries and Damages Reserve for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Fayment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries, or resulting from claims of others. 6. Compensation payments under workmens' compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Note A.) 8. Cost of safety, accident prevention and similar educational activities. NOTE A: Payments to or in behalf of employees for accident or death benefits, hospital expenses, medical supplies or for salaries while incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, shall be charged to account 926, Employee Pensions and Benefits. (See also Note B of account 926.) NOTE B: The cost of injuries and damages or reserve accruals capitalized shall be charged to construction directly or by transfer to construction work orders from this account. NOTE C: Exclude herefrom the time and expenses of employees (except those engaged in injuries and damages activities) spent in attendance at safety and accident prevention educational meetings, if occurring during the regular work period. NOTE D: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in injuries and damages activities may be included in accounts 920 and 921 as appropriate. 926 Employee pensions and benefits. A. This account shall include pensions paid to or on behalf of retired employees, or accruals to provide for pensions, or payments for the purchase of annuities for this purpose, when the utility has definitely, by contract, committed itself to a pension plan under which the pension funds are irrevocably devoted to pension purposes, and payments for employee accident, sickness, hospital, and death benefits, or insurance therefor. Include, also, expenses incurred in medical, education or recreational activities for the benefit of employees. B. The utility shall maintain a complete record of accruals or payments for pensions and be prepared to furnish full information to the Commission of the plan under which it has created or proposes to create a pension fund and a copy of the declaration of trust or resolution under which the pension plan is established. C. There shall be credited to this account the portion of pensions and benefits expenses which is applicabie to nonutility operations or which is charged to construction unless such amounts are distributed directly to the account involved and are not included herein in the first instance. ITEMS 1. Payment of pensions under a nonaccrual or nonfunded basis. 2. Accruals for or payments to pension funds or to insurance companies for pension purposes. 3. Group and life insurance premiums (credit dividends received). 4. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 5. Payments for accident, sickness, hospital, and death benefits or insurance. 6. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed, when not the result of occupational injuries, or in excess of statutory awards. 7. Expenses in connection with educational and recreational activities for the benefit of employees. NOTE A: The cost of labor and related supplies and expenses of administrative and general employees who are only incidentally engaged in employee pension and benefit activities may be included in accounts 920 and 921, as appropriate. NOTE B: Salaries paid to employees during periods of nonoccupational sickness may be charged to the appropriate labor account rather than to employee benefits. |