Uniform Classification of Accounts for Water Corporations Prescribed By the Rail
Uniform Classification of Accounts for Water Corporations Prescribed By the Rail
California Public Utilities Commission
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C-22. METERS AND MEASURING DEVICES. Charge to this account the cost, including labor, of setting meters used in measuring water sold to consumers, the property of the utility. This includes the first cost of setting meters, measuring devices, weirs, etc. , the first set of meter fittings, and the connection in the premises of the consumer, or such portion of the cost as is borne by the utility. Also the cost of all measuring devices, weirs, etc. , including labor of installation, used in the de...livery of water from the canals of the utility, to the consumer. The cost of changing the position of a meter or device, or its removal must not be charged to this account. 5-48885 24 CLASSIFICATION OF ACCOUNTS, WATER CORPORATIONS. C-23. MISCELLANEOUS DISTRIBUTION EQUIPMENT. Charge to this account the cost of all miscellaneous equipment used in the distribution of water and which is not includable in the foregoing accounts. This includes tools and appliances (working stock only), horses, wagons, harness, automobiles, motorcycles, bicycles, furniture and fixtures (when not a permanent part of buildings, etc.
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