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Uniform System of Accounts for Heating Utilities Prescribed by the Public Utilities Commission of the State of Illinois

Uniform System of Accounts for Heating Utilities Prescribed by the Public Utilities Commission of the State of Illinois


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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1918 Excerpt: ... ASSET ACCOUNTS. 100. Plant And Equipment Installed Prior To January 1, 1919. This account shall include the ledger balances representing the accounting utility's investment in plant and equipment, including all property devoted to heating utility operations, which was installed prior to January 1, 1919, and which is still in service at the date of the balance sheet. (See text of this account on p. 55.) 101. Plant And Equipment Installed Since December 31, 1918--Heating. This account shall include the ledger balances representing the accounting utility's investment in plant and equipment, including the cost of all property devoted exclusively to heating utility operations, which has been constructed or acquired since December 31, 1918, and which is still in service at the date of the balance sheet. (See text of this account on p. 56.) 101C. Plant And Equipment Installed Sinc E December 31, 1918--Combined. This account shall include the ledger balances representing the accounting utility's investment in plant and equipment, not devoted exclusively to heating utility operations, but used in common by two or more utility services, which has been constructed or acquired since December 31, 1918, and winch is still in service at the date of the balance sheet. (See text of this account on p. 56.) 102. Construction Work In Progress. This account shall include the ledger balances representing the amounts expended for plant and equipment in process of construction under authorization or work orders, but not yet ready for service, including such proportion of plant supervision expenses, engineering expense, tool expenses, supply expenses and general expenses, as are properly chargeable to the construction work included under this account. Expenditures chargeable to thi...


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Product Details
  • ISBN-13: 9781151544056
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 40
  • Spine Width: 2 mm
  • Width: 189 mm
  • ISBN-10: 1151544051
  • Publisher Date: 08 Feb 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 91 gr


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Uniform System of Accounts for Heating Utilities Prescribed by the Public Utilities Commission of the State of Illinois
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