Ind. Admin. Code tit. 45, § 2.2-5-19 - Exempt Accounts for Utilities Which Furnish or Sell Water
45 IAC 2.2-5-19 Exempt accounts for utilities which furnish or sell water
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 19. (a) Source of Supply Plant
(1) 310. Land and land rights.
311. Structures and improvements.
312. Collecting and impounding reservoirs.
313. Lake, river and other intakes.
314. Wells and springs.
315. Infiltration galleries and tunnels.
316. Supply mains.
317. Other water source plant.
(b) Pumping Plant
(1) 320. Land and land rights.
321. Structures and improvements.
322. Boiler plant equipment.
323. Other power production equipment.
324. Steam pumping equipment.
325. Electric pumping equipment.
326. Diesel pumping equipment.
327. Hydraulic pumping equipment.
328. Other pumping equipment.
(c) Pumping Expenses
(1) 620. Operation supervision and engineering.
621. Fuel for power production.
622. Power production labor and expenses.
623. Fuel or power purchased for pumping.
624. Pumping labor and expenses.
625. Expenses transferred–cr.
626. Miscellaneous expenses.
627. Rents.
630. Maintenance supervision and engineering.
631. Maintenance of power production equipment.
632. Maintenance of pumping equipment.
(d) Water Treatment Expenses
(1) 640. Operation supervision and engineering.
641. Chemicals.
642. Operation labor and expenses.
643. Miscellaneous expenses.
644. Rents.
650. Maintenance supervision and engineering.
651. Maintenance of structures and improvements.
652. Maintenance of water treatment equipment.
(e) Water Treatment Plant
(1) 330. Land and land rights.
331. Structures and improvements.
332. Water treatment equipment.
(f) Source of Supply Expenses
(1) 600. Operation supervision and engineering.
601. Operation labor and expenses.
602. Purchased water.
603. Miscellaneous expenses.
604. Rents.
610. Maintenance supervision and engineering.
611. Maintenance of structures and improvements.
612. Maintenance of collecting and impounding reservoirs.
613. Maintenance of lakes, river and other intakes.
614. Maintenance of wells and springs.
615. Maintenance of infiltration galleries and tunnels.
616. Maintenance of supply mains.
617. Maintenance of miscellaneous water source plant.
(Department of State Revenue; Ch. 5, Reg. 6-2.5-5-12(010); filed Dec 1, 1982, 10:35 am: 6 IR 41)