[Code of Federal Regulations] [Title 7, Volume 11] [Revised as of January 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 7CFR1767.27] [Page 849-881] TITLE 7--AGRICULTURE CHAPTER XVII--RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PART 1767--ACCOUNTING REQUIREMENTS FOR RUS ELECTRIC BORROWERS--Table of Contents Subpart B--Uniform System of Accounts Sec. 1767.27 Operation and maintenance expenses. The operation and maintenance expense accounts identified in this section shall be used by all RUS borrowers. Operation and Maintenance Expense Accounts Power Production Expenses Steam Power Generation (Operation) 500 Operation Supervision and Engineering 501 Fuel 502 Steam Expenses 503 Steam from Other Sources 504 Steam Transferred--Credit 505 Electric Expenses 506 Miscellaneous Steam Power Expenses 507 Rents 509 Allowances (Maintenance) 510 Maintenance Supervision and Engineering 511 Maintenance of Structures 512 Maintenance of Boiler Plant 513 Maintenance of Electric Plant 514 Maintenance of Miscellaneous Steam Plant Nuclear Power Generation (Operation) 517 Operation Supervision and Engineering 518 Nuclear Fuel Expense 519 Coolants and Water 520 Steam Expenses 521 Steam from Other Sources 522 Steam Transferred--Credit 523 Electric Expenses 524 Miscellaneous Nuclear Power Expenses 525 Rents (Maintenance) 528 Maintenance Supervision and Engineering 529 Maintenance of Structures 530 Maintenance of Reactor Plant Equipment 531 Maintenance of Electric Plant 532 Maintenance of Miscellaneous Nuclear Plant [[Page 850]] Hydraulic Power Generation (Operation) 535 Operation Supervision and Engineering 536 Water for Power 537 Hydraulic Expenses 538 Electric Expenses 539 Miscellaneous Hydraulic Power Generation Expenses 540 Rents (Maintenance) 541 Maintenance Supervision and Engineering 542 Maintenance of Structures 543 Maintenance of Reservoirs, Dams, and Waterways 544 Maintenance of Electric Plant 545 Maintenance of Miscellaneous Hydraulic Plant Other Power Generation (Operation) 546 Operation Supervision and Engineering 547 Fuel 548 Generation Expenses 549 Miscellaneous Other Power Generation Expenses 550 Rents (Maintenance) 551 Maintenance Supervision and Engineering 552 Maintenance of Structures 553 Maintenance of Generating and Electric Equipment 554 Maintenance of Miscellaneous Other Power Generation Plant Other Power Supply Expenses 555 Purchased Power 556 System Control and Load Dispatching 557 Other Expenses Transmission Expenses (Operation) 560 Operation Supervision and Engineering 561 Load Dispatching 562 Station Expenses 563 Overhead Line Expenses 564 Underground Line Expenses 565 Transmission of Electricity by Others 566 Miscellaneous Transmission Expenses 567 Rents (Maintenance) 568 Maintenance Supervision and Engineering 569 Maintenance of Structures 570 Maintenance of Station Equipment 571 Maintenance of Overhead Lines 572 Maintenance of Underground Lines 573 Maintenance of Miscellaneous Transmission Plant Distribution Expenses (Operation) 580 Operation Supervision and Engineering 581 Load Dispatching 582 Station Expenses 583 Overhead Line Expenses 584 Underground Line Expenses 585 Street Lighting and Signal System Expenses 586 Meter Expenses 587 Customer Installations Expenses 588 Miscellaneous Distribution Expenses 589 Rents (Maintenance) 590 Maintenance Supervision and Engineering 591 Maintenance of Structures 592 Maintenance of Station Equipment 593 Maintenance of Overhead Lines 594 Maintenance of Underground Lines 595 Maintenance of Line Transformers 596 Maintenance of Street Lighting and Signal Systems 597 Maintenance of Meters 598 Maintenance of Miscellaneous Distribution Plant Operation and Maintenance Expense Accounts Power Production Expenses Steam Power Generation (Operation) 500 Operation Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the operation of steam power generating stations. Direct supervision of specific activities, such as fuel handling, boiler-room operations, and generator operations shall be charged to the appropriate account. (See Sec. 1767.17(a).) 501 Fuel A. This account shall include the cost of fuel used in the production of steam for the generation of electricity, including expenses in unloading fuel from the shipping media and handling thereof up to the point where the fuel enters the first boiler plant bunker, hopper, bucket, tank, or holder of the boiler-house structure. Records shall be maintained to show the quantity, B.t.u. content and cost of each type of fuel used. B. The cost of fuel shall be charged initially to Account 151, Fuel Stock, and cleared to this account on the basis of the fuel used. Fuel handling expenses may be charged to this account as incurred or charged initially to Account 152, Fuel Stock [[Page 851]] Expenses Undistributed. In the latter event, they shall be cleared to this account on the basis of the fuel used. Respective amounts of fuel stock and fuel stock expenses shall be readily available. Items Labor: 1. Supervising, purchasing, and handling of fuel. 2. All routine fuel analyses. 3. Unloading from shipping facility and placing in storage. 4. Moving of fuel in storage and transferring fuel from one station to another. 5. Handling from storage or shipping facility to first bunker, hopper, bucket, tank, or holder of boiler-house structure. 6. Operation of mechanical equipment, such as locomotives, trucks, cars, boats, barges, and cranes. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Operating, maintenance, and depreciation expenses and ad valorem taxes on utility-owned transportation equipment used to transport fuel from the point of acquisition to the unloading point. 2. Lease or rental costs of transportation equipment used to transport fuel from the point of acquisition to the unloading point. 3. Cost of fuel including freight, switching, demurrage, and other transportation charges. 4. Excise taxes, insurance, purchasing commissions, and similar items. 5. Stores expenses to extent applicable to fuel. 6. Transportation and other expenses in moving fuel in storage. 7. Tools, lubricants, and other supplies. 8. Operating supplies for mechanical equipment. 9. Residual disposal expenses less any proceeds from sale of residuals. Note: Abnormal fuel handling expenses occasioned by emergency conditions shall be charged to expense as incurred. 502 Steam Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in production of steam for electric generation. This includes all expenses of handling and preparing fuel beginning at the point where the fuel enters the first boiler plant bunker, [[Page 852]] hopper, tank, or holder of the boiler-house structure. Items Labor: 1. Supervising steam production. 2. Operating fuel conveying, storage, weighing, and processing equipment within boiler plant. 3. Operating boiler and boiler auxiliary equipment. 4. Operating boiler feed water purification and treatment equipment. 5. Operating ash-collecting and disposal equipment located inside the plant. 6. Operating boiler plant electrical equipment. 7. Keeping boiler plant log and records and preparing reports on boiler plant operations. 8. Testing boiler water. 9. Testing, checking, and adjusting meters, gauges, and other instruments and equipment in boiler plant. 10. Cleaning boiler plant equipment when not incidental to maintenance work. 11. Repacking glands and replacing gauge glasses where the work involved is of a minor nature and is performed by regular operating crews. Where the work is of a major character, such as that performed on high-pressure boilers, the item should be considered as maintenance. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Chemicals and boiler inspection fees. 2. Lubricants. 3. Boiler feed water purchased and pumping supplies. 503 Steam from Other Sources This account shall include the cost of steam purchased or transferred from another department of the utility or from others under a joint facility operating arrangement for use in prime movers devoted to the production of electricity. Note: The records shall be so kept as to show separately for each company from which stem is purchased, the point of delivery, the quantity, the price, and the total charge. When steam is transferred from another department or from others under a joint operating arrangement, the utility shall be prepared to show full details of the cost of producing such steam, the basis of the charge to electric generation, and the extent and manner of use by each department or party involved. [[Page 853]] 504 Steam Transferred--Credit A. This account shall include credits for expenses of producing steam which are charged to others or to other utility departments under a joint operating arrangement. Include also credits for steam expenses chargeable to other electric accounts outside of the steam generation group. Full details of the basis of determination of the cost of steam transferred shall be maintained. B. If the charges to others or to other departments of the utility include an amount for depreciation, taxes, and return on the joint steam facilities, such portion of the charge shall be credited, in the case of others, to Account 454, Rent from Electric Property, and in the case of other departments of the utility, to Account 455, Interdepartmental Rents. 505 Electric Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, and materials used, and expenses incurred in operating prime movers, generators, and their auxiliary apparatus, switch gear, and other electric equipment to the points where electricity leaves for conversion for transmission or distribution. Items Labor: 1. Supervising electric production. 2. Operating turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other auxiliary apparatus. 4. Operating generator cooling system. 5. Operating lubrication and oil control system, including oil purification. 6. Operating switchboards, switch gear and electric control, and protective equipment. 7. Keeping electric plant log and records and preparing reports on electric plant operations. 8. Testing, checking, and adjusting meters, gauges, and other instruments, relays, controls, and other equipment in the electric plant. 9. Cleaning electric plant equipment when not incidental to maintenance work. 10. Repacking glands and replacing gauge glasses. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Taxes. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Lubricants and control system oils. 2. Generator cooling gases. 3. Circulating water purification supplies. 4. Cooling water purchased. [[Page 854]] 5. Motor and generator brushes. 506 Miscellaneous Steam Power Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and materials used and expenses incurred which are not specifically provided for or not readily assignable to other steam generation operation expense accounts. Items Labor: 1. General clerical and stenographic work. 2. Guarding and patrolling plant and yard. 3. Building service. 4. Care of grounds including snow removal, and grass cutting. 5. Miscellaneous labor. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. General operating supplies, such as tools, gaskets, packing waste, gauge glasses, hose, indicating lamps, record and report forms. 2. First-aid supplies and safety equipment. 3. Employees' service facilities expenses. 4. Building service supplies. 5. Communication service. 6. Miscellaneous office supplies and expenses, printing, and stationery. 7. Transportation expenses. 8. Meals, traveling, and incidental expenses. 9. Research, development, and demonstration expenses. 507 Rents This account shall include all rents of property of others used, occupied or operated in connection with steam power generation. (See Sec. 1767.17 (c).) 509 Allowances This account shall include the cost of allowances expensed concurrent with the monthly emission of sulfur dioxide. (See Sec. 1767.15 (u).) (Maintenance) 510 Maintenance Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of maintenance of steam generation facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See Sec. 1767.17(a).) 511 Maintenance of Structures This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and materials used and expenses incurred in the maintenance of steam structures, the book cost of which is includible in Account 311, Structures and Improvements. (See Sec. 1767.17(b).) [[Page 855]] 512 Maintenance of Boiler Plant A. This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and materials used and expenses incurred in the maintenance of steam plant, the book cost of which is includible in Account 312, Boiler Plant Equipment. (See Sec. 1767.17(b).) B. For the purpose of making charges hereto and to Account 513, Maintenance of Electric Plant, the point at which steam plant is distinguished from electric plant is defined as follows: 1. Inlet flange of throttle valve on prime mover. 2. Flange of all steam extraction lines on prime mover. 3. Hotwell pump outlet on condensate lines. 4. Inlet flange of all turbine-room auxiliaries. 5. Connection to line side of motor starter for all boiler-plant equipment. 513 Maintenance of Electric Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and materials used and expenses incurred in the maintenance of electric plant, the book cost of which is includible in Account 313, Engines and Engine-Driven Generators; Account 314, Turbogenerator Units; and Account 315, Accessory Electric Equipment. (See Sec. 1767.17(b) and Paragraph B of Account 512.) 514 Maintenance of Miscellaneous Steam Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and materials used and expenses incurred in maintenance of miscellaneous steam generation plant, the book cost of which is includible in Account 316, Miscellaneous Power Plant Equipment. (See Sec. 1767.17(b).) Nuclear Power Generation (Operation) 517 Operation Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the operation of nuclear power generating stations. Direct supervision of specific activities, such as fuel handling, reactor operations, and generator operations shall be charged to the appropriate account. (See Sec. 1767.17(a).) 518 Nuclear Fuel Expense A. This account shall be debited and Account 120.5, Accumulated Provision for Amortization of Nuclear Fuel Assemblies, credited for the amortization of the net cost of nuclear fuel assemblies used in the production of energy. The net cost of nuclear fuel assemblies subject to amortization shall be the cost of nuclear fuel assemblies plus or less the expected net salvage of uranium, plutonium, and other byproducts and unburned fuel. The utility shall adopt the necessary procedures to assure that charges to this account are distributed according to the thermal energy produced in such periods. B. This account shall also include the costs involved when fuel is leased. C. This account shall also include the cost of other fuels, used for ancillary steam facilities, including superheat. D. This account shall be debited or credited as appropriate for significant changes in the amounts estimated as the net salvage value of uranium, plutonium, and other byproducts contained in Account 157, Nuclear Materials Held for Sale, and the amount realized upon the final disposition of the materials. Significant declines in the estimated realizable value of items carried in Account 157 may be recognized at the time of market price declines by charging this account and crediting Account 157. When the declining change occurs while the fuel is recorded in Account 120.3, Nuclear Fuel Assemblies in Reactor, the effect shall be amortized over the remaining life of the fuel. 519 Coolants and Water This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, and materials used and expenses incurred for heat transfer materials and water used for steam and cooling purposes. Items Labor: 1. Operation of water supply facilities. 2. Handling of coolants and heat transfer materials. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Taxes. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: [[Page 856]] 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Chemicals. 2. Additions to or refining of fluids used in reactor systems. 3. Lubricants. 4. Pumping supplies and expenses. 5. Miscellaneous supplies and expenses. 6. Purchased water. Note: Do not include in this account water for general station use or the initial charge for coolants, heat transfer, or moderator fluids, chemicals, or other supplies capitalized. 520 Steam Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, and materials used and expenses incurred in production of steam through nuclear processes, and similar expenses for operation of any auxiliary superheat facilities. Items Labor: 1. Supervising steam production. 2. Fuel handling including removal, insertion, disassembly, and preparation for cooling operations and shipment. 3. Testing instruments and gauges. 4. Health, safety, monitoring, and decontamination activities. 5. Waste disposal. 6. Operating steam boilers and auxiliary steam, superheat facilities. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. [[Page 857]] 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Chemical supplies. 2. Charts and logs. 3. Health, safety, monitoring, and decontamination supplies. 4. Boiler inspection fees. 5. Lubricants. 521 Steam from Other Sources This account shall include the cost of steam purchased or transferred from another department of the utility or from others under a joint facility operating arrangement for use in prime movers devoted to the production of electricity. Note: The records shall be so kept as to show separately for each company from which steam is purchased, the point of delivery, the quantity, the price, and the total charge. When steam is transferred from another operating department, the utility shall be prepared to show full details of the cost of producing such steam, the basis of the charges to electric generation, and the extent and manner of use by each department involved. 522 Steam Transferred--Credit A. This account shall include credits for expenses of producing steam which are charged to others or to other utility departments under a joint operating arrangement. Include also credits for steam expenses chargeable to other electric accounts outside of the steam generation group. Full details of the basis of determination of the cost of steam transferred shall be maintained. B. If the charges to others or to other departments of the utility include an amount for depreciation, taxes, and return on the joint steam facilities, such portion of the charge shall be credited in the case of others, to Account 454, Rent from Electric Property, and in the case of other departments of the utility, to Account 455, Interdepartmental Rents. 523 Electric Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in operating turbogenerators, steam turbines and their auxiliary apparatus, switch gear, and other electric equipment to the points where electricity leaves for conversion for transmission or distribution. Items Labor: 1. Supervising electric production. 2. Operating turbines, engines, generators, and exciters. 3. Operating condensers, circulating water systems, and other auxiliary apparatus. 4. Operating generator cooling system. 5. Operating lubrication and oil control system, including oil purification. 6. Operating switchboards, switch gear, and electric control and protective equipment. 7. Keeping plant log and records and preparing reports on electric plant operations. 8. Testing, checking and adjusting meters, gauges, and other instruments, relays, controls, and other equipment in the electric plant. 9. Cleaning electric plant equipment when not incidental to maintenance. 10. Repacking glands and replacing gauge glasses. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. [[Page 858]] 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Lubricants and control system oils. 2. Generator cooling gases. 3. Log sheets and charts. 4. Motor and generator brushes. 524 Miscellaneous Nuclear Power Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred which are not specifically provided for or are not readily assignable to other nuclear generation operation accounts. Items Labor: 1. General clerical and stenographic work. 2. Plant security. 3. Building service. 4. Care of grounds, including snow removal, and grass cutting 5. Miscellaneous labor. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. [[Page 859]] 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. General operating supplies, such as tools, gaskets, hose, indicating lamps, records and reports forms. 2. First-aid supplies and safety equipment. 3. Employees' service facilities expenses. 4. Building service supplies. 5. Communication service. 6. Miscellaneous office supplies and expenses, printing and stationery. 7. Transportation expenses. 8. Meals, traveling, and incidental expenses. 9. Research, development, and demonstration expenses. 525 Rents This account shall include all rents of property of others used, occupied, or operated in connection with nuclear generation. (See Sec. 1767.17 (c).) (Maintenance) 528 Maintenance Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of maintenance of nuclear generation facilities. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See Sec. 1767.17(a).) 529 Maintenance of Structures This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of structures, the book cost of which is includible in Account 321, Structures and Improvements. (See Sec. 1767.17(b).) 530 Maintenance of Reactor Plant Equipment This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of reactor plant, the book cost of which is includible in Account 322, Reactor Plant Equipment. (See Sec. 1767.17(b).) 531 Maintenance of Electric Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of electric plant, the book cost of which is includible in Account 323, Turbogenerator Units, and Account 324, Accessory Electric Equipment. (See Sec. 1767.17(b).) 532 Maintenance of Miscellaneous Nuclear Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of miscellaneous nuclear generating plant, the book cost of which is includible in Account 325, Miscellaneous Power Plant Equipment. (See Sec. 1767.17(b).) Hydraulic Power Generation (Operation) 535 Operation Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the operation of hydraulic power generating stations. Direct supervision of specific activities, such as hydraulic operation, and generator operation shall be charged to the appropriate account. (See Sec. 1767.17(a).) 536 Water for Power This account shall include the cost of water used for hydraulic power generation. Items 1. Cost of water purchased from others, including water tolls paid reservoir companies. 2. Periodic payments for licenses or permits from any governmental agency for water rights, or payments based on the use of the water. 3. Periodic payments for riparian rights. 4. Periodic payments for headwater benefits or for detriments to others. 5. Cloud seeding. 537 Hydraulic Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in operating hydraulic works including reservoirs, dams, and waterways, and in activities directly relating to the hydroelectric development outside the generating station. It shall also include the cost of labor, materials used, and other expenses incurred in connection with the operation of (1) fish and wildlife, and (2) recreation facilities. Separate [[Page 860]] subaccounts shall be maintained for each of the above. Items Labor: 1. Supervising hydraulic operation. 2. Removing debris and ice from trash racks, reservoirs, and waterways. 3. Patrolling reservoirs and waterways. 4. Operating intakes, spillways, sluiceways, and outlet works. 5. Operating bubbler, heater, or other deicing systems. 6. Ice and log jam work. 7. Operating navigation facilities. 8. Operations relating to conservation of game, fish, and forests. 9. Insect control activities. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Insect control materials. 2. Lubricants, packing, and other supplies used in the operation of hydraulic equipment. 3. Transportation expense. 538 Electric Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in operating prime movers, generators, and their auxiliary apparatus, switchgear, and other electric equipment, to the point where electricity leaves for conversion for transmission or distribution. Items Labor: 1. Supervising electric production. 2. Operating prime movers, generators, and auxiliary equipment. 3. Operating generator cooling system. 4. Operating lubrication and oil control systems, including oil purification. 5. Operating switchboards, switchgear, and electric control and protection equipment. 6. Keeping plant log and records and preparing reports on plant operations. 7. Testing, checking and adjusting meters, gauges, and other instruments, relays, controls, and other equipment in the plant. 8. Cleaning plant equipment when not incidental to maintenance work. 9. Repacking glands. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. [[Page 861]] Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Lubricants and control system oils. 2. Motor and generator brushes. 539 Miscellaneous Hydraulic Power Generation Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred which are not specifically provided for or are not readily assignable to other hydraulic generation operation expense accounts. Items Labor: 1. General clerical and stenographic work. 2. Guarding and patrolling plant and yard. 3. Building service. 4. Care of grounds including snow removal, and grass cutting. 5. Snow removal from roads and bridges. 6. Miscellaneous labor. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and [[Page 862]] amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. General operating supplies, such as tools, gaskets, packing, waste, hose, indicating lamps, record and report forms. 2. First-aid supplies and safety equipment. 3. Employees' service facilities expenses. 4. Building service supplies. 5. Communication service. 6. Office supplies, printing and stationery. 7. Transportation expenses. 8. Fuel. 9. Meals, traveling, and incidental expenses. 10. Research, development, and demonstration expenses. 540 Rents This account shall include all rents of property of others used, occupied, or operated in connection with hydraulic power generation, including amounts payable to the United States for the occupancy of public lands and reservations for reservoirs, dams, flumes, forebays, penstocks, and power houses but not including transmission right-of-way. (See Sec. 1767.17 (c).) (Maintenance) 541 Maintenance Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the maintenance of hydraulic power generating stations. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See Sec. 1767.17(a).) 542 Maintenance of Structures This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of hydraulic structures, the book cost of which is includible in Account 331, Structures and Improvements. (See Sec. 1767.17 (b).) However, the cost of labor, materials used, and expenses incurred in the maintenance of fish and wildlife and recreation facilities, the book cost of which is includible in Account 331, Structures and Improvements, shall be charged to Account 545, Maintenance of Miscellaneous Hydraulic Plant. 543 Maintenance of Reservoirs, Dams, and Waterways This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant includible in Account 332, Reservoirs, Dams, and Waterways. (See Sec. 1767.17(b).) However, the cost of labor, materials used, and expenses incurred in the maintenance of fish and wildlife and recreation facilities, the book cost of which is includible in Account 332, Reservoirs, Dams, and Waterways, shall be charged to Account 545, Maintenance of Miscellaneous Hydraulic Plant. 544 Maintenance of Electric Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant includible in Account 333, Water Wheels, Turbines and Generators, and Account 334, Accessory Electric Equipment, (See Sec. 1767.17(b).) 545 Maintenance of Miscellaneous Hydraulic Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant, the book cost of which is includible in Account 335, Miscellaneous Power Plant Equipment, and Account 336, Roads Railroads and Bridges. (See Sec. 1767.17(b).) It shall also include the cost of labor, materials used, and other expenses incurred in the maintenance of (1) fish and wildlife, and (2) recreation facilities. Separate subaccounts shall be maintained for each of the above. Other Power Generation (Operation) 546 Operation Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and [[Page 863]] damages, and expenses incurred in the general supervision and direction of the operation of other power generating stations. Direct supervision of specific activities, such as fuel handling and engine and generator operation shall be charged to the appropriate account. (See Sec. 1767.17(a).) 547 Fuel This account shall include the cost delivered at the station (See Account 151, Fuel Stock) of all fuel, such as gas, oil, kerosene, and gasoline used in other power generation. 548 Generation Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in operating prime movers, generators, and electric equipment in other power generating stations, to the point where electricity leaves for conversion for transmission or distribution. Items Labor: 1. Supervising other power generation operation. 2. Operating prime movers, generators, and auxiliary apparatus and switching and other electric equipment. 3. Keeping plant log and records and preparing reports on plant operations. 4. Testing, checking, cleaning, oiling, and adjusting equipment. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Dynamo, motor, and generator brushes. 2. Lubricants and control system oils. 3. Water for cooling engines and generators. 549 Miscellaneous Other Power Generation Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the operation of other power generating stations which are not specifically provided for or are not readily assignable to other generation expense accounts. Items Labor: 1. General clerical and stenographic work. 2. Guarding and patrolling plant and yard. [[Page 864]] 3. Building service. 4. Care of grounds, including snow removal, and grass cutting. 5. Miscellaneous labor. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Building service supplies. 2. First-aid supplies and safety equipment. 3. Communication service. 4. Employees' service facilities expenses. 5. Office supplies, printing and stationery. 6. Transportation expense. 7. Meals, traveling, and incidental expenses. 8. Fuel for heating. 9. Water for fire protection or general use. 10. Miscellaneous supplies, such as hand tools, drills, saw blades, and files. 11. Research, development, and demonstration expenses. 550 Rents This account shall include all rents of property of others used, occupied, or operated in connection with other power generation. (See Sec. 1767.17 (c).) (Maintenance) 551 Maintenance Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the maintenance of other power generating stations. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See Sec. 1767.17(a).) 552 Maintenance of Structures This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of facilities used and expenses incurred in maintenance of facilities used in other power generation, the book cost of which is includible in Account 341, Structures and Improvements, and Account 342, Fuel Holders, Producers and Accessories. (See Sec. 1767.17(b).) 553 Maintenance of Generating and Electric Equipment This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant, the book cost of which is includible in Account 343, Prime Movers; Account 344, Generators; and Account 345, Accessory Electric Equipment. (See Sec. 1767.17(b).) 554 Maintenance of Miscellaneous Other Power Generation Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and [[Page 865]] damages, materials used, and expenses incurred in maintenance of other power generation plant, the book cost of which is includible in Account 346, Miscellaneous Power Plant Equipment. (See Sec. 1767.17(b).) Other Power Supply Expenses 555 Purchased Power A. This account shall include the cost at point of receipt by the utility of electricity purchased for resale. It shall also include, net settlements for exchange of electricity or power, such as economy energy, off-peak energy for on-peak energy, and spinning reserve capacity. In addition, the account shall include the net settlements for transactions under pooling or interconnection agreements wherein there is a balancing of debits and credits for energy, or capacity. Distinct purchases and sales shall not be recorded as exchanges and net amounts only recorded merely because debit and credit amounts are combined in the voucher settlement. B. The records supporting this account shall show, by months, the demands and demand charges, kilowatt-hours and prices thereof under each purchase contract and the charges and credits under each exchange or power pooling contract. 556 System Control and Load Dispatching This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, and expenses incurred in load dispatching activities for system control. Utilities having an interconnected electric system or operating under a central authority which controls the production and dispatching of electricity may apportion these costs to this account and Account 561, Load Dispatching, and Account 581, Load Dispatching. Items Labor: 1. Allocating loads to plants and interconnections with others. 2. Directing switching. 3. Arranging and controlling clearances for construction, maintenance, test, and emergency purposes. 4. Controlling system voltages. 5. Recording loadings, and water conditions. 6. Preparing operating reports and data for billing and budget purposes. 7. Obtaining reports on the weather and special events. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Expenses: [[Page 866]] 1. Communication service provided for system control purposes. 2. System record and report forms. 3. Meals, traveling, and incidental expenses. 4. Obtaining weather and special events reports. 557 Other Expenses A. This account shall be charged with any production expenses including expenses incurred directly in connection with the purchase of electricity, which are not specifically provided for in other production expense accounts. Charges to this account shall be supported so that a description of each type of charge will be readily available. B. Recoveries from insurance companies, under use and occupancy provisions of policies, of amounts in reimbursement of excessive or added productions costs for which the insurance company is liable under the terms of the policy shall be credited to this account. Transmission Expenses (Operation) 560 Operation Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the operation of the transmission system as a whole. Direct supervision of specific activities, such as station operation and line operation shall be charged to the appropriate account. (See Sec. 1767.17(a).) 561 Load Dispatching This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in load dispatching operations pertaining to the transmission of electricity. Items Labor: 1. Direct switching. 2. Arranging and controlling clearances for construction, maintenance, test, and emergency purposes. 3. Controlling system voltages. 4. Obtaining reports on the weather and special events. 5. Preparing operating reports and data for billing and budget purposes. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) [[Page 867]] 13. Cost of safety, accident prevention, and similar educational activities. Expenses: 1. Communication service provided for system control purposes. 2. System record and report forms. 3. Meals, traveling, and incidental expenses. 4. Obtaining weather and special events reports. 562 Station Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in operating transmission substations and switching stations. If transmission station equipment is located in or adjacent to a generating station, the expenses applicable to transmission station operations shall nevertheless be charged to this account. Items Labor: 1. Supervising station operation. 2. Adjusting station equipment where such adjustment primarily affects performance, such as regulating the flow of cooling water, adjusting current in fields of a machine or changing voltage of regulators, changing station transformer taps. 3. Inspecting, testing, and calibrating station equipment for the purpose of checking its performance. 4. Keeping station log and records and preparing records on station operation. 5. Operating switching and other station equipment. 6. Standing watch, guarding, and patrolling station and station yard. 7. Sweeping, mopping, and tidying station. 8. Care of grounds, including snow removal, and grass cutting. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Building service expenses. 2. Operating supplies, such as lubricants, commutator brushes, water, and rubber goods. 3. Station meter and instrument supplies, such as ink and charts. 4. Station record and report forms. 5. Tool expense. 6. Transportation expenses. 7. Meals, traveling, and incidental expenses. [[Page 868]] 563 Overhead Line Expenses 564 Underground Line Expenses A. These accounts shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in the operation of transmission lines. B. If the expenses are not substantial for both overhead and underground lines, these accounts may be combined. Items Labor: 1. Supervising line operation. 2. Inspecting and testing lightning arresters, circuit breakers, switches, and grounds. 3. Load tests of circuits. 4. Routine line patrolling. 5. Routine voltage surveys made to determine the condition or efficiency of transmission system. 6. Transferring loads, switching and reconnecting circuits and equipment for operating purposes. (Switching for construction or maintenance purposes is not includible in this account.) 7. Routine inspection and cleaning of manholes, conduit, network, and transformer vaults. 8. Electrolysis surveys. 9. Inspecting and adjusting line-testing equipment, such as voltmeters, ammeters, and wattmeters. 10. Regulation and addition of oil or gas in high-voltage cable systems. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Transportation expenses. 2. Meals, traveling, and incidental expenses. 3. Tool expenses. 4. Operating supplies, such as instrument charts, and rubber goods. 565 Transmission of Electricity by Others This account shall include amounts payable to others for the transmission of the utility's electricity over transmission facilities owned by others. 566 Miscellaneous Transmission Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damage, materials used, and expenses incurred in transmission map and record work, transmission office expenses, and other transmission expenses not provided for elsewhere. [[Page 869]] Items Labor: 1. General records of physical characteristics of lines and stations, such as capacities. 2. Ground resistance records. 3. Janitor work at transmission office buildings, including care of grounds, snow removal, and grass cutting. 4. Joint pole maps and records. 5. Line load and voltage records. 6. Preparing maps and prints. 7. General clerical and stenographic work. 8. Miscellaneous labor. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Communication service. 2. Building service supplies. 3. Map and record supplies. 4. Transmission office supplies and expenses, printing and stationery. 5. First-aid supplies. 6. Research, development, and demonstration expenses. 567 Rents This account shall include rents of property of others used, occupied, or operated in connection with the transmission system, including payments to the United States and others for use of public or private lands and reservations for transmission line rights-of-way. (See Sec. 1767.17 (c).) (Maintenance) 568 Maintenance Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of maintenance of the transmission system. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See Sec. 1767.17(a).) 569 Maintenance of Structures This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of structures, the book cost of which is includible in Account 352, Structures and Improvements. (See Sec. 1767.17(b).) 570 Maintenance of Station Equipment This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of station equipment, the book cost of which is includible in Account 353, Station Equipment. (See Sec. 1767.17(b).) 571 Maintenance of Overhead Lines This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and [[Page 870]] damages, materials used, and expenses incurred in maintenance of transmission plant, the book cost of which is includible in Accounts 354, Towers and Fixtures; 355, Poles and Fixtures; 356, Overhead Conductors and Devices; and 359, Roads and Trails. (See Sec. 1767.17(b).) Items 1. Work of the following character on poles, towers, and fixtures: a. Installing or removing additional clamps or strain insulators on guys in place. b. Moving line or guy pole in relocation of the same pole or section of line. c. Painting poles, towers, crossarms, or pole extensions. d. Readjusting and changing position of guys or braces. e. Realigning and straightening poles, crossarms braces, and other pole fixtures. f. Reconditioning reclaimed pole fixtures. g. Relocating crossarms, racks, brackets, and other fixtures on poles. h. Repairing or realigning pins, racks, or brackets. i. Repairing pole supported platform. j. Repairs by others to jointly owned poles. k. Shaving, cutting rot, or testing poles or crossarms in use or salvaged for reuse. l. Stubbing poles already in service. m. Supporting fixtures and conductors and transferring them to new poles during pole replacements. n. Maintenance of pole signs, stencils, and tags. 2. Work of the following character on overhead conductors and devices: a. Overhauling and repairing line cutouts, line switches, and line breakers. b. Cleaning insulators and bushings. c. Refusing cutouts. d. Repairing line oil circuit breakers and associated relays and control wiring. e. Repairing grounds. f. Resagging, retyping, or rearranging position or spacing of conductors. g. Standing by phones, going to calls, cutting faulty lines clear, or similar activities at times of emergencies. h. Sampling, testing, changing, purifying, and replenishing insulating oil. i. Repairing line testing equipment. j. Transferring loads, switching and reconnecting circuits and equipment for maintenance purposes. k. Trimming trees and clearing brush. l. Chemical treatment of right of way areas when occurring subsequent to construction of line. 3. Work of the following character on roads and trails: a. Repairing roadways and bridges. b. Trimming trees and brush to maintain previous roadway clearance. c. Snow removal from roads and trails. d. Maintenance work on publicly owned roads and trails when done by utility at its expense. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital services and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. 572 Maintenance of Underground Lines This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and [[Page 871]] damages, materials used, and expenses incurred in maintenance of transmission plant, the book cost of which is includible in Accounts 357, Underground Conduit, and Account 358, Underground Conductors and Devices. (See Sec. 1767.17(b).) Items 1. Work of the following character on underground conduit: a. Cleaning ducts, manholes, and sewer connections. b. Minor alterations of handholes, manholes, or vaults. c. Refastening, repairing, or moving racks, ladders, hangers in manholes, or vaults. d. Plugging and shelving or replugging ducts. e. Repairs to sewers and drains, walls and floors, rings and covers. 2. Work of the following character on underground conductors and devices: a. Repairing oil circuit breakers, switches, cutouts, and control wiring. b. Repairing grounds. c. Retraining and reconnecting cables in manholes, including transfer of cables from one duct to another. d. Repairing conductors and splices. e. Repairing or moving junction boxes and potheads. f. Refireproofing of cables and repairing supports. g. Repairing electrolysis preventive devices for cables. h. Repairing cable bonding systems. i. Sampling, testing, changing, purifying, and replenishing insulating oil. j. Transferring loads, switching and reconnecting circuits, and equipment for maintenance purposes. k. Repairing line testing equipment. l. Repairs to oil or gas equipment in high-voltage cable system and replacement of oil or gas. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. 573 Maintenance of Miscellaneous Transmission Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of owned or leased plant which is assignable to transmission operations and is not provided for elsewhere. (See Sec. 1767.17(b).) Distribution Expenses (Operation) 580 Operation Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of the operation of the distribution system. Direct supervision of specific activities, such as station operation, line operation, and meter department operation shall be charged to the appropriate account. (See Sec. 1767.17(a).) [[Page 872]] 581 Load Dispatching This account (the keeping of which is optional with the utility) shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in load dispatching operations pertaining to the distribution of electricity. Items Labor: 1. Direct switching. 2. Arranging and controlling clearances for construction, maintenance, test, and emergency purposes. 3. Controlling system voltages. 4. Preparing operating reports. 5. Obtaining reports on the weather and special events. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Expenses: 1. Communication service provided for system control purposes. 2. System record and report forms. 3. Meals, traveling, and incidental expenses. 582 Station Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in the operation of distribution substations. Items Labor: 1. Supervising station operation. 2. Adjusting station equipment where such adjustment primarily affects performance, such as regulating the flow of cooling water, adjusting current in fields of a machine, changing voltage of regulators, or changing station transformer taps. 3. Keeping station log and records and preparing reports on station operation. 4. Inspecting, testing, and calibrating station equipment for the purpose of checking its performance. 5. Operating switching and other station equipment. 6. Standing watch, guarding, and patrolling station and station yard. 7. Sweeping, mopping, and tidying station. 8. Care of grounds, including snow removal, and grass cutting. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. [[Page 873]] 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Building service expenses. 2. Operating, supplies, such as lubricants, commutator brushes, water, and rubber goods. 3. Station meter and instrument supplies, such as ink and charts. 4. Station record and report forms. 5. Tool expense. 6. Transportation expense. 7. Meals, traveling, and incidental expenses. Note: If the utility owns storage battery equipment used for supplying electricity to customers in periods of emergency, the cost of operating labor and of supplies, such as acid, gloves, hydrometers, thermometers, soda, automatic cell fillers, and acid proof shoes shall be included in this account. If significant in amount, a separate subdivision shall be maintained for such expenses. 583 Overhead Line Expenses 584 Underground Line Expenses These accounts shall include, respectively, the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in the operation of overhead and underground distribution lines. Items Labor: 1. Supervising line operation. 2. Changing line transformer taps. 3. Inspecting and testing lightning arresters, line circuit breakers, switches, and grounds. 4. Inspecting and testing line transformers for the purpose of determining load, temperature, or operation performance. 5. Patrolling lines. 6. Load tests and voltage surveys of feeders, circuits, and line transformers. 7. Removing line transformers and voltage regulators with or without replacement. 8. Installing line transformers or voltage regulators with or without change in capacity provided that the cost of first installation of these items is included in Account 368, Line Transformers. 9. Voltage surveys, either routine or upon request of customers, including voltage tests at customer's main switch. 10. Transferring loads, switching and reconnecting circuits and equipment for operation purpose. 11. Electrolysis surveys. 12. Inspecting and adjusting line testing equipment. Taxes: [[Page 874]] 1. Federal and State unemployment. 2. F.I.C.A, 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Tool expense. 2. Transportation expense. 3. Meals, traveling, and incidental expenses. 4. Operating supplies, such as instrument charts, and rubber goods. 585 Street Lighting and Signal System Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in: (1) The operation of street lighting and signal system plant which is owned or leased by the utility; and (2) the operation and maintenance of such plant owned by customers where such work is done regularly as a part of the street lighting and signal system service. Items Labor: 1. Supervising street lighting and signal systems operation. 2. Replacing lamps and incidental cleaning of glassware and fixtures in connection therewith. 3. Routine patrolling for lamp outages, extraneous nuisances, or encroachments. 4. Testing lines and equipment including voltage and current measurement. 5. Winding and inspection of time switch and other controls. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. [[Page 875]] 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Street lamp renewals. 2. Transportation and tool expense. 3. Meals, traveling, and incidental expenses. 586 Meter Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in the operation of customer meters and associated equipment. Items Labor: 1. Supervising meter operation. 2. Clerical work on meter history and associated equipment record cards, test cards, and reports. 3. Disconnecting and reconnecting, removing and reinstalling, sealing and unsealing meters and other metering equipment in connection with initiating or terminating services including the cost of obtaining meter readings, if incidental to such operation. 4. Consolidating meter installations due to elimination of separate meters for different rates of service. 5. Changing or relocating meters, instrument transformers, time switches, and other metering equipment. 6. Resetting time controls, checking operation of demand meters and other metering equipment, when done as an independent operation. 7. Inspecting and adjusting meter testing equipment. 8. Inspecting and testing meters, instrument transformers, time switches, and other metering equipment on premises or in shops excluding inspecting and testing incidental to maintenance. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. [[Page 876]] 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses 1. Meter seals and miscellaneous meter supplies. 2. Transportation expenses. 3. Meals, traveling, and incidental expenses. 4. Tool expenses. Note: The cost of the first setting and testing of a meter is chargeable to utility plant, Account 370, Meters. 587 Customer Installations Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, property insurance, property taxes, materials used, and expenses incurred in work on customer installations in inspecting premises and in rendering services to customers of the nature of those indicated by the list of items hereunder. Items Labor: 1. Supervising customer installations work. 2. Inspecting premises, including the check of wiring for code compliance. 3. Investigating, locating, and clearing grounds on customers' wiring. 4. Investigating service complaints, including load tests of motors and lighting and power circuits on customers' premises; field investigations of complaints on bills or of voltage. 5. Installing, removing, renewing, and changing lamps and fuses. 6. Radio, television, and similar interference work including erection of new aerials on customers' premises and patrolling of lines, testing of lightning arresters, inspection of pole hardware, and examination on or off premises of customers' appliances, wiring, or equipment to locate cause of interference. 7. Installing, connecting, reinstalling, or removing leased property on customers' premises. 8. Testing, adjusting, and repairing customers' fixtures and appliances in the shop or on premises. 9. Cost of changing customers' equipment due to changes in service characteristics. 10. Investigation of current diversion including setting and removal of check meters and securing special readings thereon; special calls by employees in connection with discovery and settlement of current diversion; changes in customer wiring; and any other labor cost identifiable as caused by current diversion. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. 3. Property. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: [[Page 877]] 1. Premiums payable to insurance companies for fire, storm, burglary, boiler explosion, lightning, fidelity, riot, and similar insurance. 2. Amounts credited to Account 228.1, Accumulated Provision for Property Insurance, for similar protection. 3. Special costs incurred in procuring insurance. 4. Insurance inspection service. 5. Insurance counsel, brokerage fees, and expenses. 6. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 7. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 8. Fees and expenses of claim investigators. 9. Payment of awards to claimants for court costs and attorneys' services. 10. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 11. Compensation payments under workmen's compensation laws. 12. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 13. Cost of safety, accident prevention, and similar educational activities. Materials and Expenses: 1. Lamp and fuse renewals. 2. Materials used in servicing customers' fixtures, appliances, and equipment. 3. Power, light, heat, telephone, and other expenses of the appliance repair department. 4. Tool expense. 5. Transportation expense, including pickup and delivery charges. 6. Meals, traveling, and incidental expenses. 7. Rewards paid for discovery of current diversion. Note A: Amounts billed customers for any work, the cost of which is charged to this account, shall be credited to this account. Any excess over costs resulting therefrom, shall be transferred to Account 451, Miscellaneous Service Revenues. Note B: Do not include in this account expenses incurred in connection with merchandising, jobbing, and contract work. 588 Miscellaneous Distribution Expenses This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in distribution system operation not provided for elsewhere. Items Labor: 1. General records of physical characteristics of lines and substations, such as capacities. 2. Ground resistance records. 3. Joint pole maps and records. 4. Distribution system voltage and load records. 5. Preparing maps and prints. 6. Service interruption and trouble records. 7. General clerical and stenographic work except that chargeable to Account 586, Meter Expenses. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. [[Page 878]] 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. Expenses: 1. Operating records covering poles, transformers, manholes, cables, and other distribution facilities. Exclude meter records chargeable to Account 586, Meter Expenses, and station records chargeable to Account 582, Station Expenses, and stores records chargeable to Account 163, Stores Expense Undistributed. 2. Janitor work at distribution office buildings including snow removal and grass cutting. 3. Communication service. 4. Building service expenses. 5. Miscellaneous office supplies and expenses, printing and stationery, maps and records, and first-aid supplies. 6. Research, development, and demonstration expenses. 589 Rents This account shall include rents of property of others used, occupied, or operated in connection with the distribution system, including payments to the United States and others for the use and occupancy of public lands and reservations for distribution line rights of way. (See Sec. 1767.17 (c).) (Maintenance) 590 Maintenance Supervision and Engineering This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, and expenses incurred in the general supervision and direction of maintenance of the distribution system. Direct field supervision of specific jobs shall be charged to the appropriate maintenance account. (See Sec. 1767.17(a).) 591 Maintenance of Structures This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of structures, the book cost of which is includible in Account 361, Structures and Improvements. (See Sec. 1767.17(b).) 592 Maintenance of Station Equipment This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant, the book cost of which is includible in Account 362, Station Equipment, and Account 363, Storage Battery Equipment. (See Sec. 1767.17(b).) 593 Maintenance of Overhead Lines This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of overhead distribution line facilities, the book cost of which is includible in Account 364, Poles, Towers and Fixtures; Account 365, Overhead Conductors and Devices; and Account 369, Services. (See Sec. 1767.17(b).) Items 1. Work of the following character on poles, towers, and fixtures: a. Installing additional clamps or removing clamps or strain insulators on guys in place. b. Moving line or guy pole in relocation of pole or section of line. c. Painting poles, towers, crossarms, or pole extensions. d. Readjusting and changing position of guys or braces. e. Realigning and straightening poles, crossarms, braces, pins, racks, brackets, and other pole fixtures. f. Reconditioning reclaimed pole fixtures. g. Relocating crossarms, racks, brackets, and other fixtures on poles. h. Repairing pole supported platform. i. Repairs by others to jointly owned poles. j. Shaving, cutting rot, or treating poles or crossarms in use or salvaged for reuse. k. Stubbing poles already in service. l. Supporting conductors, transformers, and other fixtures and transferring them to new poles during pole replacements. m. Maintaining pole signs, stencils, and tags. 2. Work of the following character on overhead conductors and devices: a. Overhauling and repairing line cutouts, line switches, line breakers, and capacitor installations. b. Cleaning insulators and bushings. c. Refusing line cutouts. d. Repairing line oil circuit breakers and associated relays and control wiring. e. Repairing grounds. f. Resagging, retying, or rearranging position or spacing of conductors. g. Standing by phones, going to calls, cutting faulty lines clear, or similar activities at times of emergency. [[Page 879]] h. Sampling, testing, changing, purifying, and replenishing insulating oil. i. Transferring loads, switching, and reconnecting circuits and equipment for maintenance purposes. j. Repairing line testing equipment. k. Trimming trees and clearing brush. l. Chemical treatment of right-of-way area when occurring subsequent to construction of line. 3. Work of the following character on overhead services: a. Moving position of service either on pole or on customers' premises. b. Pulling slack in service wire. c. Retying service wire. d. Refastening or tightening service bracket. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. 594 Maintenance of Underground Lines This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of underground distribution line facilities, the book cost of which is includible in Account 366, Underground Conduit; Account 367, Underground Conductors and Devices; and Account 369, Services. (See Sec. 1767.17(b).) Items 1. Work of the following character on underground conduit: a. Cleaning ducts, manholes, and sewer connections. b. Moving or changing position of conduit or pipe. c. Minor alterations of handholes, manholes, or vaults. d. Refastening, repairing, or moving racks, ladders, or hangers in manholes or vaults. e. Plugging and shelving ducts. f. Repairs to sewers, drains, walls, and floors, rings, and covers. 2. Work of the following character on underground conductors and devices: a. Repairing circuit breakers, switches, cutouts, network protectors, and associated relays and control wiring. b. Repairing grounds. c. Retraining and reconnecting cables in manholes including transfer of cables from one duct to another. d. Repairing conductors and splices. e. Repairing or moving junction boxes and potheads. f. Refireproofing cables and repairing supports. g. Repairing electrolysis preventive devices for cables. h. Repairing cable bonding systems. i. Sampling, testing, changing, purifying, and replenishing insulating oil. j. Transferring loads, switching and reconnecting circuits and equipment for maintenance purposes. k. Repairing line testing equipment. l. Repairing oil or gas equipment in high voltage cable systems and replacement of oil or gas. 3. Work of the following character on underground services: [[Page 880]] a. Cleaning ducts. b. Repairing any underground service plant. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. 595 Maintenance of Line Transformers This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of distribution line transformers, the book cost of which is includible in Account 368, Line Transformers. (See Sec. 1767.17(b).) 596 Maintenance of Street Lighting and Signal Systems This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant, the book cost of which is includible in Account 373, Street Lighting and Signal Systems. (See Sec. 1767.17(b).) 597 Maintenance of Meters This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in the maintenance of meters and meter testing equipment, the book cost of which is includible in Account 370, Meters, and Account 395, Laboratory Equipment, respectively. (See Sec. 1767.17(b).) 598 Maintenance of Miscellaneous Distribution Plant This account shall include the cost of labor, employee pensions and benefits, social security and other payroll taxes, injuries and damages, materials used, and expenses incurred in maintenance of plant, the book cost of which is includible in Accounts 371, Installations on Customers' Premises, and Account 372, Leased Property on Customers' Premises, and any other plant the maintenance of which is assignable to the distribution function and is not provided for elsewhere. (See Sec. 1767.17(b).) Items 1. Work of similar nature to that listed in other distribution maintenance accounts. 2. Maintenance of office furniture and equipment used by distribution system department. Taxes: 1. Federal and state unemployment. 2. F.I.C.A. Employee Pensions and Benefits: The portion of employee pensions and benefits specifically identifiable with employees' labor costs charged herein or, in the absence of specific employee identification, the portion of employee pensions and benefits, allocated on the more equitable basis of either direct labor dollars or direct labor hours, applicable to the labor items detailed above, including: 1. Accruals for or payments to pension funds or to insurance companies for pension purposes. [[Page 881]] 2. Group and life insurance premiums (credit dividends received). 3. Payments for medical and hospital services and expenses of employees when not the result of occupational injuries. 4. Payments for accident, sickness, hospital, and death benefits or insurance. 5. Payments to employees incapacitated for service or on leave of absence beyond periods normally allowed when not the result of occupational injuries or in excess of statutory awards. 6. Expenses in connection with educational and recreational activities for the benefit of employees. Insurance: 1. Premiums payable to insurance companies for protection against claims from injuries and damages by employees or others, such as public liability, property damages, casualty, employee liability, etc., and amounts credited to Account 228.2, Accumulated Provision for Injuries and Damage, for similar protection. 2. Losses not covered by insurance or reserve accruals on account of injuries or deaths to employees or others and damages to the property of others. 3. Fees and expenses of claim investigators. 4. Payment of awards to claimants for court costs and attorneys' services. 5. Medical and hospital service and expenses for employees as the result of occupational injuries or resulting from claims of others. 6. Compensation payments under workmen's compensation laws. 7. Compensation paid while incapacitated as the result of occupational injuries. (See Account 924, Note A.) 8. Cost of safety, accident prevention, and similar educational activities. [58 FR 59825, Nov. 10, 1993, as amended at 62 FR 42291, Aug. 6, 1997]