Uniform Classification of Accounts for Municipal Water Utilities Prescribed

Cover Uniform Classification of Accounts for Municipal Water Utilities Prescribed
Uniform Classification of Accounts for Municipal Water Utilities Prescribed
Washington State Bureau of Inspection And Super
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This includes the cost of repair parts for telephones, telephone switchboards, poles, crossarms, insulators and wire.
M102 MISCELLANEOUS SUPPLY TRANSMISSION AND STORAGE EQUIPMENT.
Charge to this account the cost of repairing and renewing all miscellaneous equipment used in the supply transmission and storage system not included in any of the preceding accounts.
M103 BUILDINGS, FIXTURES AND GROUNDS.
Charge to this account the cost of repairing and renewing supply transmission and storage buildin
...gs and fixtures and maintaining grounds.
M104 OTHER OPERATIONS DR.
Charge to this account the proportion of operating expenses chargeable to "Supply Transmission and Storage Maintenance, " the distributed charges having been made to the primary accounts of other co-ordinate departments, such as railway, gas or electric within the same utility.
M105 OTHER OPERATIONS CR.
Credit to this account the proportion of the cost of "Supply Trans- mission and Storage Maintenance" chargeable to other co-ordinate departments, such as railway, gas or electric within the same utility.


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