SEWER UTILITY PLANT ACCOUNTS

.1

.2

.3

.4

.5

.6

.7

Intangible Plant

Collection Plant

System Pumping Plant

Treatment and Disposal Plant

Reclaimed Water Treatment Plant

Distribution Plant

General Plant

351

Organization

351.1

352

Franchises

352.1

352.6

353

Land and Land Rights

353.2

353.3

353.4

353.5

353.6

353.7

354

Structures and Improvements

354.2

354.3

354.4

354.5

354.6

354.7

355

Power Generation Equipment

355.2

355.3

355.4

355.5

355.6

360

Collection Sewers – Force

360.2

361

Collection Sewers – Gravity

361.2

362

Special Collecting Structures

362.2

363

Services to Customers

363.2

364

Flow Measuring Devices

364.2

365

Flow Measuring Installation

365.2

366

Reuse Services

366.6

367

Reuse Meters and Meter Installation

367.6

370

Receiving Wells

370.3

371

Pumping Equipment

371.3

371.5

371.6

374

Reuse Distribution Reservoirs

374.5

375

Reuse Transmission & Distribution System

375.6

380

Treatment and Disposal Equipment

380.4

380.5

381

Plant Sewers

381.4

381.5

382

Outfall Sewer Line

382.4

382.5

389

Other Plant and Misc. Equipment

389.1

389.2

389.3

389.4

389.5

389.6

390

Office Furniture and Equipment

390.7

391

Transportation Equipment

391.7

392

Store Equipment

392.7

393

Tools, Shop and Equipment

393.7

394

Laboratory Equipment

394.7

395

Power Operated Equipment

395.7

396

Communication Equipment

396.7

397

Misc. Equipment

397.7

398

Other Tangible Plant

398.7