Water Utility Plant Accounts

.1

.2

.3

.4

.5

.6

Intangible Plant

Source of Supply

Pumping Plant

Water Treatment Plant

Transmission & Distribution Plant

General Plant

301

Organization

301.1

302

Franchises

302.1

303

Land and Land Rights

303.2

303.3

303.4

303.5

303.6

304

Structures and Improvements

304.2

304.3

304.4

304.5

304.6

305

Collecting and Impounding Reservoirs

305.2

306

Lake, River and Other Intakes

306.2

307

Wells and Springs

307.2

308

Infiltration Galleries and Tunnels

308.2

309

Supply Mains

309.2

310

Power Generation Equipment

310.3

311

Pumping Equipment

311.3

320

Water Treatment Equipment

320.4

330

Distribution Reservoirs and Standpipes

330.5

331

Transmission and Distribution

Mains

331.5

333

Services

333.5

334

Meters and Meter Installations

334.5

335

Hydrants

335.5

336

Backflow Prevention Devices

336.5

339

Other Plan and Miscellaneous Equipment

339.1

339.2

339.3

339.4

339.5

340

Office Furniture and Equipment

340.6

341

Transportation Equipment

341.6

342

Stores Equipment

342.6

343

Tools, Shop and Garage Equipment

343.6

344

Laboratory Equipment

344.6

345

Power Operated Equipment

345.6

346

Communication Equipment

346.6

347

Miscellaneous Equipment

347.6

348

Other Tangible Plant

348.6