Miscellaneous Publications on Accounting by Public Utilities Volume 1

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1914 edition. Excerpt: ... PIPE LINE OPERATING EXPENSE ACCOUNTS. SPECIAL INSTRUCTIONS. Page. 1. Accounts for operating expenses 31 2. Maintenance expenses 31 3. Goat of repairs 31 4. Royalties on appliances 38 5. Property retired 32 6. Equalization of expenses 32 7. Unaudited items affecting operating expenses 32 8. Material store expenses 33 GATHERING LINE ACCOUNTS. GENERAL ACCOUNTS. I. Maintenance 35 II. Transportation 37 III. General 38 PRIMARY ACCOUNTS. I. Maintenance-- 201. Superintendence 35 202. Repairs of pipe lines 35 203. Changing line construction 35 204. Repairs of buildings 35 205. Repairs of pumping stations 35 206. Repairs of oil tanks 35 207. Repairs of delivery facilities 36 208. Repairs of telegraph and telephone lines 36 20!). Repairs of office furniture and equipment ... 36 210. Repairs of highway equipment 36 211. Repairs of other property 36 212. Other expenses 36 213. Depreciation 36 214. Retirements , 36 II. Transportation-- 221. Superintendence 37 222. Operation of gathering pipe lines 37 223. Operation of pumping stations 37 224. Operation of oil tanks 37 225. Operation of delivery facilities 37 226. Operation of telegraph and telephone lines 37 227. Oil shortage 37 228. Other expenses 37 III. General-- 231. General office salaries 38 232. General office supplies and expenses 38 233. Law expenses. 38 III. General--Continued. Page. 234. Injuries to persons 38 235. Damage to property 38 236. Stationery and printing 38 237. Insurance 38 238. Fire losses 39 239. Other expenses 39 TRUNK LINE ACCOUNTS. GENERAL ACCOUNTS. I. Maintenance 39 II. Transportation 40 III. General 41 PRIMARY ACCOUNTS. I. Maintenance-- 251. Superintendence 39 252. Repairs of pipe lines 39 253. Changing line construction 39 254. Repairs of buildings 39 255. Repairs of...