Uniform Classification of Accounts for Electric Corporations

Cover Uniform Classification of Accounts for Electric Corporations
Uniform Classification of Accounts for Electric Corporations
Railroad Commission of the State of California
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Transmission system. B. Distribution system. C-20. LINE TRANSFORMERS AND DEVICES: Charge to this account the cost of all line transformers (both over- head and underground), pole line lightning arresters, transformer cut- out boxes, line cut-out switches, etc. , in the distribution system. NOTE. Upon filing with the Railroad Commission a notice thereof, the accounting corporation may also include in this account the cost of line transformers and devices temporarily withdrawn from service. C-21.... ELECTRIC SERVICES: Charge to this account the cost of all conductors (and appurtenant insulation, ducts and supports) connecting the distribution mains with electric apparatus and appliances in the possession of consumers. NOTE. Cost of renewing or modifying services shall not be charged to this account. C-22. METERS: Charge to this account the cost of all meters installed for determin- ing the amount of energy delivered to consumers. The cost of the original setting of each meter will be charged to this account if it is the policy of the accounting corporation to capital i/e the original setting of CLASSIFICATION OF ACCOTNTS, ELECTRIC CORPORATIONS.

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