ADMINISTRATIVE CODE

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  3. TITLE 83: PUBLIC UTILITIES
  4. PART 605 UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES
TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER e: WATER UTILITIES
PART 605 UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES
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SUBPART A: ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS

Section 605.10 Adoption of Uniform System of Accounts by Reference

SUBPART B: ADDITIONS TO AND DELETIONS FROM NARUC UNIFORM SYSTEM OF ACCOUNTS

Section 605.100 Accounting Instruction 1
Section 605.105 Accounting Instruction 2
Section 605.110 Accounting Instruction 13
Section 605.115 Accounting Instruction 18
Section 605.120 Accounting Instruction 19
Section 605.125 Accounting Instruction 21
Section 605.130 Accounting Instruction 22
Section 605.135 Accounting Instruction 29
Section 605.138 Accounting Instruction 26
Section 605.140 Accounting Instruction 30
Section 605.145 Accounting Instruction 32
Section 605.150 Accounting Instruction 33
Section 605.155 Accounting Instruction 34
Section 605.160 Accounting Instruction – Example
Section 605.165 Accounting Instruction 37
Section 605.170 Accounting Instruction 40
Section 605.175 Accounting Instruction 39
Section 605.180 Plant Account Matrix
Section 605.185 Expense Accounts Matrix
Section 605.200 Retirement Units Generally
Section 605.204 General Instructions with Respect to Structures and Equipment
Section 605.205 Retirement Unit Instructions
Section 605.206 List of General Retirement Units
Section 605.210 Variances
Section 605.301 Retirement Unit Account 301 Organization
Section 605.302 Retirement Unit Account 302 Franchises
Section 605.303 Retirement Unit Account 303 Land and Land Rights
Section 605.304 Retirement Unit Account 304 Structures and Improvements
Section 605.305 Retirement Unit Account 305 Collecting and Impounding Reservoirs
Section 605.306 Retirement Unit Account 306 Lake, River and Other Intakes
Section 605.307 Retirement Unit Account 307 Wells and Springs
Section 605.308 Retirement Unit Account 308 Infiltration Galleries and Tunnels
Section 605.309 Retirement Unit Account 309 Supply Mains
Section 605.310 Retirement Unit Account 310 Power Production Equipment
Section 605.311 Retirement Unit Account 311 Pumping Equipment
Section 605.320 Retirement Unit Account 320 Water Treatment Equipment
Section 605.330 Retirement Unit Account 330 Distribution Reservoirs and Standpipes
Section 605.331 Retirement Unit Account 331 Transmission Mains and Distribution Mains
Section 605.333 Retirement Unit Account 333 Services
Section 605.334 Retirement Unit Account 334 Meters and Meter Installations
Section 605.335 Retirement Unit Account 335 Hydrants
Section 605.339 Retirement Unit Account 339 Other Plant and Miscellaneous Equipment
Section 605.340 Retirement Unit Account 340 Office Furniture and Equipment
Section 605.341 Retirement Unit Account 341 Transportation Equipment
Section 605.342 Retirement Unit Account 342 Stores Equipment
Section 605.343 Retirement Unit Account 343 Tools, Shop and Garage Equipment
Section 605.344 Retirement Unit Account 344 Laboratory Equipment
Section 605.345 Retirement Unit Account 345 Power Operated Equipment
Section 605.346 Retirement Unit Account 346 Communication Equipment
Section 605.347 Retirement Unit Account 347 Miscellaneous Equipment
Section 605.348 Retirement Unit Account 348 Other Tangible Property
Section 605.1030 Account 103
Section 605.1080 Account 108 (Repealed)
Section 605.1081 Account 108.1
Section 605.1240 Account 124
Section 605.1410 Account 141
Section 605.2150 Account 215
Section 605.2180 Account 218
Section 605.2710 Account 271
Section 605.2720 Account 272
Section 605.2830 Account 283
Section 605.3330 Account 333
Section 605.4030 Account 403
Section 605.4120 Account 412
Section 605.4200 Account 420
Section 605.4330 Account 433
Section 605.4340 Account 434
Section 605.6600 Account 660

Section 605.TABLE A Prescribed Plant Account Matrix
Section 605.TABLE B Prescribed Expenses Accounts Matrix
AUTHORITY: Implementing Section 5-102 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102 and 10-101].
SOURCE: Effective January 1, 1962; codified at 8 Ill. Reg. 19709; Part repealed, new Part adopted at 11 Ill. Reg. 9051, effective May 1, 1987; amended at 22 Ill. Reg. 11742, effective July 1, 1998.