C. The account shall be maintained so as to readily reflect the amounts of cash outlays, utility service supplied without charge, and other items furnished without charge.

NOTE A: Franchise taxes shall not be charged to this account but to account 408.1, Taxes Other Than Income Taxes, Utility Operating Income.

NOTE B: Any amount paid as initial consideration for a franchise running for more than one year shall be charged to account 302, Franchises and Consents.

928 Regulatory commission expenses.

A. This account shall include all expenses (except pay of regular employees only incidentally engaged in such work) properly includible in utility operating expenses, incurred by the utility in connection with formal cases before regulatory commissions, or other regulatory bodies, or cases in which such a body is a party, including payments made to a regulatory commission for fees assessed against the utility for pay and expenses of such commission, its officers, agents, and employees.

B. Amounts of regulatory commission expenses which by approval or direction of the Commission are to be spread over future periods shall be charged to account 183, Other Deferred Debits, and amortized by charges to this account.

C. The utility shall be prepared to show the cost of each formal case.

ITEMS

1. Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys, accountants, engineers, clerks, attendants, witnesses, and others engaged in the prosecution of, or defense against petitions or complaints presented to regulatory bodies, or in the valuation of property owned or used by the utility in connection with such cases.

2. Office supplies and expenses, payments to public service or other regulatory commissions, stationery and printing, traveling expenses, and other expenses incurred directly in connection with formal cases before regulatory commissions.

3. All application fees except those involving construction certificate applications which have been approved. (See Gas Plant Instruction 14.)

NOTE A: Exclude from this account and include in other appropriate operating expense accounts, expenses incurred in the im

2. Preparing advertising material for newspapers, periodicals, billboards, etc., and preparing or conducting motion pictures, radio, television programs.

3. Preparing booklets, bulletins, etc., used in direct mail advertising.

4. Preparing window and other displays. 5. Clerical and stenographic work.

6. Investigating and employing advertising agencies, selecting media and conducting negotiations in connection with the placement and subject matter of advertising. Materials and Expenses:

7. Advertising in newspapers, periodicals, billboards, radio, etc.

8. Advertising matter such as posters, bulletins, booklets and related items.

9. Fees and expenses of advertising agencies and commercial artists.

10. Postage and direct mail advertising. 11. Printing of booklets, dodgers, bulletins, etc.

12. Supplies and expenses in preparing advertising materials.

13. Office supplies and expenses.

NOTE A.-Properly includible in this account is the cost of advertising activities on a local or national basis of a goodwill or institutional nature, which is primarily designed to improve the image of the utility or

the industry, including advertisements which inform the public concerning matters affecting the company's operations, such as, the cost of providing service, the company's efforts to improve the quality of service, the company's efforts to improve and protect the environment, etc. Entries relating to advertising included in this account shall contain or refer to supporting documents which identify the specific advertising message. If references are used, copies of the advertising message shall be readily available.

NOTE B.-Exclude from this account and include account 426.4, Expenditures for Certain Civic, Political and Related Activities, expenses for advertising activities, which are designed to solicit public support or the support of public officials in matters of a political nature.

2. Industry association dues for company membership.

3. Contributions for conventions and meetings of the industry.

4. Experimental and general research work for the industry.

5. Communication service not chargeable to other accounts.

6. Trustee, registrar, and transfer agent fees and expenses.

7. Stockholders meeting expenses.
8. Dividend and other financial notices.
9. Printing and mailing dividend checks.
10. Directors' fees and expenses.

11. Publishing and distributing annual reports to stockholders.

12. Public notices of financial, operating, and other data required by regulatory statutes, not including, however, notices required in connection with security issues or acquisitions of property.

931 Rents.

This account shall include rents properly includible in utility operating expenses for the property of others used, occupied or operated in connection with the customer accounts, customer service and informational, sales, and general administrative functions

5. Depreciation of transportation equipment.

6. Fuel and lubricants for vehicles (including sales and excise taxes thereon.)

7. Insurance on garage equipment and transportation equipment, including public liability and property damage.

8. Maintenance of transportation and garage equipment.

9. Compensation of drivers, mechanics, clerks, and other garage employees.

10. Rent of garage buildings and grounds, vehicles or equipment.

11. Replacement of tires, tubes, batteries, etc.

12. Direct taxes, licenses, and permits. 13. Miscellaneous garage supplies, tools, and equipment.

14. Miscellaneous office supplies and expenses, printing, and stationery.

15. Transportation, meals, and incidental expenses.

NOTE A: The pay of employees driving trucks or other transportation equipment incidental to their regular occupation, shall not be included herein but charged directly to the appropriate expense or other account.

NOTE B: Transportation expenses applicable to construction shall not be included in operating expenses.

935 Maintenance of general plant.

A. This account shall include the cost assignable to customer accounts, sales and administrative and general functions of labor, materials used and

units listed herein are of maximum size and while subdivision thereof, or of the addition of other units is permitted, the combination or the increase in size of such units is not permitted without the approval of the Commission.

3. Wherever appropriate, the retirement of any retirement unit in the structures or equipment accounts shall include all costs of associated items which pertain solely to that unit, such as the cost of foundations, supports, ladders, runways, enclosures, guards, driving mechanisms, indicating, recording, and measuring devices with their mountings, starting, control, regulating, protective, and safety devices, switchboards, special lighting conduits and wiring, pipes, ducts, spouts,

chutes, hoppers, etc.

4. The appearance of a retirement unit under an account warrants the inclusion of the unit in the account mentioned only when the text of the account also indicates the inclusion as the same unit frequently appears under more than one account.

The omission of an item from the list in an account or its inclusion in a functional system does not preclude its treatment as a retirement unit if it is relatively costly and not an integral part of a larger retirement unit. The List of General Retirement Units, instruction 6 below, should be read in connection with the lists under the respective accounts since in some cases retirement units have not been separately listed because they appear in the List of General Retirement Units and are common to more than one account. Likewise the List of General Retirement Units and these instructions should be considered in connection with listed retirement units designated as "system," etc. In these cases, particularly if "system," etc., be extensive, a component of such system, such as a relatively costly piece of apparatus not an integral part of a larger retirement unit, or a unit specified in the List of General Retirement Units, should be separately treated as a retirement unit.

5. It is contemplated that the list of units contained herein will be revised

and amended from time to time as experience and conditions warrant.

NOTE A: The term "relatively costly" applies to the relationship of the cost of the item to the cost of other items in that particular account or sub-account for the particular station or plant.

NOTE B: The term "integral part" is used in a physical rather than a functional sense. For instance, both the pump and heat exchanger mounted separately in a vaporizing system will be considered retirement units, as contrasted with a packaged unit where both would be considered an integral part of the package.

6. List of General Retirement Units: In all accounts where they occur, the following shall be considered a retirement unit, if relatively costly and not an integral part of the retirement unit specifically listed.

(1) Assembly for two or more retirement units.

(2) Blower or fan.

(3) Control installation, automatic, semi-automatic, or remote (such as pressure, speed, level, weight and volume regulators).

(4) Coupling device, i.e., speed reducer, speed increaser, clutch coupling, etc.

(5) Driving unit, i.e., prime mover, motor, gas engine, etc.

(6) Enclosure for two or more retirement units (fence, guard railing, etc.). (7) Foundation for a unit of equipment, when not an integral part of a building and its usefulness is not intended to outlast the equipment for which provided.

(8) Instrument or device for indicating, measuring, recording or weighing. (9) Landscaping (complete at one location).

(10) Plant piping, a run of any system (oil, gas, steam, water, etc.), 6 inches or over in size, with or without valves, between two or more retirement units of property, and/or a header. (See Note A and item 16.)

(11) Piping header, 6" and over in size, with or without valves and blocking. (See Note A and item 16.)

(12) Platforms, ladders, stairs, runways (complete section).

(16) Valve, power operated, pressure reducing, atmospheric relief, 6 inch nominal pipe size and larger or relatively costly valve.

NOTE A: Whenever appropriate, the "piping" cost of additions and retirements shall include all costs for pipes, valves, fittings, specials, covering, hangers, supports, etc., pertaining to the run or header in question.

LIST OF RETIREMENT UNITS (The article a, an, or the, as appropriate, should be read in connection with each retirement unit of property listed herein)

2. PRODUCTION PLANT

A. MANUFACTURED GAS PRODUCTION PLANT 305 Structures and Improvements.

1. Air conditioning, ventilating system, heating system, or any combination thereof.

2. Bin or bunker (when part of structure framework).

3. Bridge, trestle, etc.

4. Bulkhead, retaining wall, etc. 5. Canal, dam, dock, pier, wharf, etc. 6. Drainage and sewerage system. 7. Elevator, crane, hoist, etc., complete with operating mechanism.

8. Equipment item, such as, a generator, engine, turbine, compressor, or similar item of equipment includible in structures, with or without associated wiring, control equipment, etc. 9. Fence complete with gates. 10. Fire escape system. 11. Fire protection system. 12. Foundation (equipment) when includible in structure.

13. Light and power system complete.

14. Plumbing system.

15. Refrigeration system.

16. Railroad or track system, including culverts, etc.

17. Relief holder.

18. Roof, with or without supporting members. (A structure of irregular shape having more than one roof level may have several isolated roofs, each of which shall be considered an entire roof. In the case of structures to which lateral extensions have been made, even though having but one roof level, that part of the roof cover

ing an entire section built at one time
shall be considered an entire roof.)
19. Structure complete, with or with-
out stack or chimney.

20. Tunnel, pipe line, etc.
21. Vacuum cleaning system.
22. Water basin or reservoir.

23. Water supply system, including well.

24. Yard drainage system.

25. Yard lighting system.

306 Boiler Plant Equipment.

A. Steam Boiler Installation:

1. Boiler (each) complete with fuel burning equipment, furnace, furnace walls or arches, setting, grates, etc. 2. Desuperheater.

3. Foundation, boiler, when independent of structure.

4. Reheater, when separate from boiler.

5. Soot blower system for one boiler. 6. Superheater, when separate from boiler.

B. Draft Equipment:

1. Air duct system.

2. Air heater.

3. Breeching system.

4. Cinder or fly ash collecting equipment, such as, cinder catcher, precipitator, hopper concentrator, etc.

5. Stack, with or without foundation. C. Feed Water System:

10. Crane (locomotive, gantry or monorail).

11. Crusher.

12. Dust collecting unit.

13. Electric trolley or third rail system.

14. Elevator (vertical, bucket, skip hoist).

15. Gates, chutes, downtakes, spreaders, or hoppers, for one boiler.

16. Hoist, or derrick.

17. Hopper, track or weigh. 18. Locomotive.

19. Sampling system.

20. Screening or sizing installation. 21. Separator, magnetic.

22. Structure, fuel handling (not includible in structures account).

23. Track system.

24. Trestle.

25. Weighing device, including track scale, coal meter, etc.

E. Pulverized Fuel Equipment:

1. Air filter or washer.

2. Air preheater.

3. Air compressor.

4. Conveyor.

5. Chutes, ducts or transport pipes, system of.

6. Coal feeder, raw or powdered. 7. Crusher.

8. Dryer.

9. Hopper or bin.

10. Pulverizer.

11. Screening or sizing installation. 12. Separator, electric or mechanical (dust collector or concentrated). F. Oil Fuel Equipment:

1. Heater.

NOTE: See list of general retirement units. G. Gas Fuel Equipment:

NOTE: See list of general retirement units. H. Ash Handling Equipment:

1. Ash hopper (when not includible in structure).

2. Car.

3. Clinker grinder.

4. Conveyor or elevator.

5. Crane hoist or derrick.

6. Dust collecting system.

7. Electric trolley or third rail system.

8. Locomotive.

9. Removal system (vacuum, steam jet, or hydraulic).

10. Sluiceway or piping system. 11. Storage bin or pit.