Uniform System of Accounts for Gas Corporations And Electric Corporations in the District of Columbia As Prescribed By the Interstate Commerce Commission in Accordance With Act of Congress Approved March 3, 1909. Public--No. 303

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TRANSMISSION POLES AND FIXTURES— MAINTE- NANCE.
This account includes the cost of repairing and renewing poles, cross-arms, and insulator pins; braces, brackets, and other pole fixtiu-es; guys and other supports for holding the poles, towers, and other structures in position; also repairs of towers and other structures maintained primarily for supporting the overhead trans- mission system.
This account does not include insulators.
Note A. — The cost of repairing and renewing poles and fixtures
...which carry both transmission and distribution conductors should be apportioned between this account and account E 190, "Distribution Poles and Fixtiu-es — Maintenance." Note B. — When the individual cost of replacement of towers and other structures maintained primarily for supporting the overhead electric con- struction is $100 or more, it should be treated through the appropriate capital account. When the individual cost is less than $100, the replacement ma> be charged directly to this accoimt.

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