Uniform system of accounts for electric light, heat and power utilities; First issue. Effective January 1, 1913 - Softcover
Synopsis
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. 1912 Excerpt: ... A/--Meters supplied to consumers are provided for in a foregoing account and should not be included herein. Note B.--This account is restricted to long-life, incandescent, or glower lamps, such as the Nernst, and does not include the ordinary carbon filament incandescent lamps. Short-life incandescent lamps (i. e., those 'having an expectancy of life of not more than one year) shall be charged to the appropriate operating expense account when issued for use, and prior to that time, they shall be carried in the appropriate "Materials and Supplies" account. 131. ELECTRIC MOTORS AND HEATERS. This account includes the cost of all property of the corporation in electric motors and heaters leased to consumers (including municipalities), and of all appurtenances thereof, such as fans, etc. 132. ELECTRIC TOOLS AND IMPLEMENTS. This account includes the cost of all tools and implements coming within the scope of the definition (see note, page 9) of electric fixed capital and not covered by any of the foregoing equipment accounts. 133. ELECTRIC LABORATORY EQUIPMENT. This account includes the cost of all testing apparatus and laboratory equipment not provided for elsewhere. 134. OTHER TANGIBLE ELECTRIC CAPITAL. This account includes the cost of all tangible electric capital not provided for elsewhere. 135. ENGINEERING AND SUPERINTENDENCE. This account includes all expenditures for services of engineers, draftsmen, and superintendents employed on preliminary and construction work, and all expenses incident to the work, when such disbursements can not be assigned to specific construction. Note.--When employees enumerated above are engaged in work not chargeable to construction their pay and expenses should be charged to the specific work on which engaged. 136....
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