ADMINISTRATIVE CODE

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  3. TITLE 83: PUBLIC UTILITIES
  4. PART 650 UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES
TITLE 83: PUBLIC UTILITIES
CHAPTER I: ILLINOIS COMMERCE COMMISSION
SUBCHAPTER e: WATER UTILITIES
PART 650 UNIFORM SYSTEM OF ACCOUNTS FOR SEWER UTILITIES
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SUBPART A: ADOPTION OF UNIFORM SYSTEM OF ACCOUNTS BY REFERENCE

Section 650.10 Adoption of Uniform System of Accounts by Reference

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

Section 650.100 Accounting Instruction 1
Section 650.105 Accounting Instruction 2
Section 650.110 Accounting Instruction 13
Section 650.115 Accounting Instruction 18
Section 650.120 Accounting Instruction 19
Section 650.125 Accounting Instruction 21
Section 650.130 Accounting Instruction 22
Section 650.133 Accounting Instruction 26
Section 650.135 Accounting Instruction 29
Section 650.140 Accounting Instruction 30
Section 650.150 Accounting Instruction 33
Section 650.155 Accounting Instruction 34
Section 650.160 Accounting Instruction – Example
Section 650.165 Accounting Instruction 37
Section 650.170 Accounting Instruction 40
Section 650.175 Accounting Instruction 39
Section 650.180 Plant Account Matrix
Section 650.185 Expense Accounts Matrix
Section 650.200 Retirement Units Generally
Section 650.204 General Instructions with Respect to Structures and Equipment
Section 650.205 Retirement Unit Instructions
Section 650.206 List of General Retirement Units
Section 650.210 Variances
Section 650.351 Retirement Unit Account 351 Organization
Section 650.352 Retirement Unit Account 352 Franchises
Section 650.353 Retirement Unit Account 353 Land and Land Rights
Section 650.354 Retirement Unit Account 354 Structures and Improvements
Section 650.360 Retirement unit Account 360 Collection Sewers – Force
Section 650.361 Retirement Unit Account 361 Collection Sewers – Gravity
Section 650.362 Retirement Unit Account 362 Special Collecting Structures
Section 650.363 Retirement Unit Account 363 Service to Customers
Section 650.364 Retirement Unit Account 364 Flow Measuring Devices
Section 650.365 Retirement Unit Account 365 Flow Measuring Installation
Section 650.370 Retirement Unit Account 370 Receiving Wells
Section 650.371 Retirement Unit Account 371 Pumping Equipment
Section 650.380 Retirement Unit Account 380 Treatment and Disposal Equipment
Section 650.381 Retirement Unit Account 381 Plant Sewers
Section 650.382 Retirement Unit Account 382 Outfall Sewer Lines
Section 650.389 Retirement Unit Account 389 Other Plant and Miscellaneous Equipment
Section 650.390 Retirement Unit Account 390 Office Furniture and Equipment
Section 650.391 Retirement Unit Account 391 Transportation Equipment
Section 650.392 Retirement Unit Account 392 Store Equipment
Section 650.393 Retirement Unit Account 393 Tools, Shop and Garage Equipment
Section 650.394 Retirement Unit Account 394 Laboratory Equipment
Section 650.395 Retirement Unit Account 395 Power Operated Equipment
Section 650.396 Retirement Unit Account 396 Communication Equipment
Section 650.397 Retirement Unit Account 397 Miscellaneous Equipment
Section 650.398 Retirement Unit Account 398 Other Tangible Property
Section 650.1030 Account 103
Section 650.1080 Account 108 (Repealed)
Section 650.1081 Account 108.1
Section 650.1240 Account 124
Section 650.1410 Account 141
Section 650.2150 Account 215
Section 650.2180 Account 218
Section 650.2710 Account 271
Section 650.2720 Account 272
Section 650.2830 Account 283
Section 650.3330 Account 333 (Repealed)
Section 650.4030 Account 403
Section 650.4120 Account 412
Section 650.4200 Account 420
Section 650.4330 Account 433
Section 650.4340 Account 434
Section 650.7600 Account 760

Section 650.TABLE A Prescribed Plant Account Matrix
Section 650.TABLE B Prescribed Expenses Accounts Matrix
AUTHORITY: Implementing Section 5-102 and authorized by Section 10-101 of the Public Utilities Act [220 ILCS 5/5-102 and 10-101].
SOURCE: Adopted at 11 Ill. Reg. 8994, effective May 1, 1987; amended at 22 Ill. Reg. 11722, effective July 1, 1998.