other corporate and financial notices of a general character; association dues; contributions for conventions and meetings of the industry; cost of research and experimental work conducted for the benefit of the electric department or the industry or for the improvement of electric service (except such amounts as may be properly chargeable to other accounts); fees of transfer agents, registrars of stock, and fiscal agents; director's fees; and any other miscellaneous expenses connected with the general management and not otherwise provided for.*†

101.802B Maintenance of general property.*t

101.802:1A Maintenance of structures and improvements. This account shall include the cost of maintenance of general buildings the book cost of which is included in Account 371, Structures and Improvements.**

101.802:2A Maintenance of office furniture and equipment. This account shall include the cost of maintenance of office furniture and equipment used by the administrative divisions of the electric department.**

NOTE: The cost of maintenance of office furniture and equipment used elsewhere than in the administrative departments shall be charged to the appropriate maintenance, construction, or clearing account.

101.802:3A Maintenance of communication equipment. This account shall include the cost of maintenance of communication equipment for general use in connection with the utility's operations, the book cost of which is included in Account 378, Communication Equipment.**

101.802:4A Maintenance of miscellaneous property. This account shall include the cost of maintenance of miscellaneous property not provided for elsewhere including miscellaneous general equipment, the book cost of which is included in Account 379, Miscellaneous Equipment, and tools and work equipment included in Account 377, Tools and Work Equipment.*+

NOTE: Maintenance of tools and work equipment may be charged to a clearing account and distributed to appropriate accounts based on the use of the equipment.

101.803BA Rents. This account shall include rent properly includible in electric operating expenses (see Operating expense instruction 5, § 101.7-5) covering the property of others used, occupied, or operated in connection with the general and administrative functions of the utility.**

101.804BA Commissions paid under agency sales contracts. This account shall include the amount paid or payable by the utility to agents as commission for distributing electric energy over the agent's distribution lines and selling the same, and for all services performed in connection therewith.*

NOTE A: This account shall be used only when sales are made under rate schedules filed by the accounting utility and when the gross receipts therefrom are credited to it; otherwise, the transactions shall be accounted for as sales of electricity.

NOTE B: Records pertaining to each agency sales contract shall be so kept by the utility as to show full particulars as to amounts paid for each kind of service rendered thereunder.

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*For statutory citation, see note to § 101.00-1.

101.805BA Franchise requirements. (a) This account shall include payments to municipal or other governmental authorities, and the cost of materials, supplies, and services, furnished such authorities without reimbursement in compliance with franchise, ordinance, or similar requirements, provided, however, that the utility may charge to this account at regular tariff rates, instead of cost, electricity furnished without charge under provisions of franchises.

(b) When no direct outlay is involved, concurrent credit for such charges shall be to Account 806, Duplicate Miscellaneous Charges— Credit.

(c) This account shall be subdivided as follows:

805:1 Cash Outlays.

805:2 Electricity Supplied Without Charge-Debit.

805:3 Other Items Furnished Without Charge-Debit.**

NOTE A: Taxes shall not be charged to this account. (See Account 507, Taxes.)

NOTE B: The cost of plant, supplies, etc., given as an initial consideration for a franchise running for more than one year, shall be charged to Account 302, Franchises and Consents.

101.806BA Duplicate miscellaneous charges-credit. (a) This account shall include concurrent credits for charges which are made to Account 805, Franchise Requirements, to the extent that such charges do not represent direct outlays. It shall also include concurrent credits for charges made to operating expense or other accounts of the electric department for electricity or steam for heating for which there is no direct money outlay. (See Operating revenue instruction 5, § 101.6-5.)

(b) This account shall be kept in such manner as to disclose the nature and amount of each item included herein.*+

101.807BA Administrative and general expenses transferredcredit. (a) This account shall be credited with amounts recorded in the administrative and general expenses which are properly includible in construction costs.

(b) The records supporting this account shall be so kept as to show the basis of determining the amounts transferred to construction.** NOTE: See Electric plant instruction 6 (§ 101.3-6).

101.808BA Joint expenses-debit. (a) This account shall include amounts payable by the electric department to others or to a coordinate department for joint facilities used, occupied, or operated in connection with administrative and general functions of the utility. (See Operating expense instruction 6, 101.7-6.)

(b) The records supporting the entries to this account shall be so kept that the utility can furnish a complete explanation of the debits to this account, including the following:

(1) Charges from others.

(2) Charges from coordinate departments.*†

101.809BA Joint expenses-credit. (a) This account shall include such portion of the cost of operating and maintaining joint facilities operated by the electric department in connection with its administrative and general functions as is chargeable to others, or to a coordinate department. (See Operating expense instruction 6, § 101.7-6.)

*For statutory citation, see note to § 101.00-1.

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(b) The records supporting the entries to this account shall be so kept that the utility can furnish a complete explanation of the credits to this account, including the following:

Charges to others.

(2) Charges to coordinate departments.*+

CLEARING ACCOUNTS

101.901 Charges by associated companies-clearing. (a) This account shall include all charges made by associated companies against the utility for any purpose whatsoever except interest, including charges for management, supervision, purchasing, construction, accounting, engineering, legal, financial, rent, advertising, materials and supplies, equipment and other property, commissions, taxes, and other items.

(b) This account shall be cleared by charging the appropriate accounts with the expenditures applicable thereto.

(c) The records supporting this account shall be so kept as to show the nature of each charge together with the account or accounts to which each charge is cleared.*tt

NOTE: The mandatory use of this account may be suspended upon order of the Commission, if equivalent information is readily obtainable from other records of the utility.

††In §§ 101.901 to 101.905, inclusive, the numbers to the right of the decimal point correspond with the respective account numbers in Uniform system of accounts prescribed for public utilities and licensees, Federal Power Commission, effective Jan. 1, 1937, pp. 143-145. Cross references to accounts are made by citing the account number, e. g., Account 902, instead of the corresponding section number (§ 101.902).

101.902-Stores expenses-clearing. (a) This account shall include the cost of supervision, labor, and expenses incurred in the operation and maintenance of the electric general storerooms, including storage handling and distribution of materials and supplies.

(b) Cash discounts shall be credited hereto when such discounts can not be applied to the cost of particular materials.

(c) This account shall be cleared by adding to the cost of materials and supplies a suitable loading charge which will distribute the expense equitably over stores issues.

ITEMS

(1) Adjustments of inventories of materials and supplies.

(2) Books, stationery, and office supplies.

(3) Building service.

(4) Collecting and handling scrap materials in stores.

(5) Communication service.

(6) Discount on materials when not assignable to specific items.

(7) Freight, express, etc., when not assignable to specific items.

(8) Heat, light, and power for storerooms and stores offices.

(9) Injuries and damages.

(10) Inspecting and testing materials and supplies, when not assignable to specific items.

(11) Insurance on materials and supplies and on stores equipment.

(12) Losses due to breakage, leakage, evaporation, fire, and other causes. Credit any amounts received from insurance, transportation companies or others in compensation of such losses.

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*For statutory citation, see note to § 101.00-1.

(13) Maintenance of office furniture and equipment.

(14) Maintenance of stores equipment.

(15) Pay and expenses of storekeepers, clerks, and others employed in storerooms or in store offices.

(16) Postage, stationery, and printing.

(17) Rents.

(18) Taxes, direct.

(19) Transporting materials into storehouse, when not assignable to specific items.

NOTE A: Large differences in the accounts, disclosed by inventories, which can readily be assigned to important classes of materials, shall be equitably adjusted among the accounts to which such classes of materials have been charged since the previous inventory. Other differences shall be equitably apportioned among the accounts to which materials have been charged, or included in Account 902, Stores Expenses Clearing.

NOTE B: Transportation charges on materials recovered from retirements of electric plant shall be charged to the account to which the cost of removal was charged.

101.903 Transportation expenses-clearing. (a) This account shall include the cost of supervision, labor, and expenses incurred in the operation and maintenance of the electric general transportation equipment, including direct taxes and depreciation on transportation equip

ment.

(b) This account shall be cleared by apportionment to operating expense, electric plant, or other accounts on a basis which will distribute the expenses equitably. Credits to this account shall be made in such detail as to permit ready analysis thereof.

(1) Books and stationery.

(2) Building service.

(3) Communication service.

ITEMS

(4) Depreciation of transportation equipment.

(5) Feed and bedding for horses and mules.

(6) Fuel and lubricants for vehicles (including sales and excise taxes thereon).

(7) Freight, express, drayage, etc., on fuel, repair parts, etc.

(8) Heat, light, and power for garage and garage office.

(9) Injuries and damages.

(10) Insurance on garage equipment and transportation equipment, including public liability and property damage.

(11) License fees for vehicles and drivers.

(12) Maintenance of office furniture and equipment.

(13) Maintenance of transportation and garage equipment.

(14) Office supplies, postage, etc.

(15) Operation of garages and stables.

(16) Pay and expenses of drivers, mechanics, etc.

(17) Rent of garage buildings and grounds.

(18) Rent of vehicles and other rents.

(19) Taxes, direct.

(20) Tires, tubes, and chains.

101.904 Laboratory expenses-clearing. (a) This account shall include the cost of supervision; pay of chemists, engineers, assistants, and other employees; and expenses of such employees, engaged in the operation and maintenance of electric general laboratories.

(b) If a laboratory is maintained at a generating station in connection with the operation of the station, the costs incident to its

*For statutory citation, see note to § 101.00-1.

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operation and maintenance shall be charged to the appropriate generating expense account.

(c) This account shall be cleared by apportioning on an equitable basis the total of the expenses to operating expense, electric plant, and other accounts benefited. Credits to this account shall be made in such detail as to permit ready analysis thereof.

NOTE: The mandatory use of this account may be suspended upon order of the Commission, if equivalent information is readily obtainable from other records of the utility.

101.905 Shop expenses-clearing. (a) This account shall include the cost of supervision, labor, and expenses incurred in the operation and maintenance of electric general shops of the utility.

(b) This account shall be cleared by apportionment to operating expense, electric plant, or other accounts benefited on a basis which will distribute the expenses equitably. Credits to this account shall be made in such detail as to permit ready analysis.

PART 102-APPLICATION OF UNIFORM SYSTEM OF ACCOUNTS TO STATE AND MUNICIPAL LICENSEES