SEWER OPERATION AND MAINTENANCE

EXPENSE ACCOUNTS

.1

.2

.3

.4

.5

.6

Collection Expenses Oper.

Collection Expenses Maint.

Pumping Expenses Oper.

Pumping Expenses Maint.

Treatment & Disposal Expenses Oper.

Treatment & Disposal Expenses Maint.

701

Salaries and Wages – Employees

701.1

701.2

701.3

701.4

701.5

701.6

703

Salaries and Wages – Officers and Majority Stockholders

704

Employee Pensions and Benefits

710

Purchases Sewage Treatment

710.5

711

Sludge Removal Expenses

711.5

711.6

715

Purchased Power

715.1

715.3

715.5

716

Fuel for Power Production

716.1

716.3

715.5

718

Chemicals

718.1

718.3

718.4

718.5

720

Material and Supplies

720.1

720.2

720.3

720.4

720.5

720.6

731

Contractual Services – Engineering

731.1

731.2

731.3

731.4

731.5

732

Contractual Services – Accounting

733

Contractual Services – Legal

734

Contractual Services – Management Fees

735

Contractual Services – Testing

736

Contractual Services – Other

736.1

736.2

736.3

736.4

736.5

736.6

741

Rental of Building/Rental Property

741.1

741.2

741.3

741.4

741.5

741.6

742

Rental of Equipment

742.1

742.2

742.3

742.4

742.5

742.6

750

Transportation Expense

750.1

750.2

750.3

750.4

750.5

750.6

756

Insurance – Vehicle

757

Insurance – General Liability

758

Insurance – Workman's Compensation

758.1

758.2

758.3

758.4

758.5

758.6

759

Insurance – Other

760

Advertising Expense

766

Regulatory Commissions – Amortization of Rate Case Expense

767

Regulatory Commission Expenses – Other

770

Bad Debt Expense

775

Miscellaneous Expense

775.1

775.2

775.3

775.4

775.5

775.6

701

Salaries and Wages – Employees

701.8

701.9

701.10

701.11

701.12

703

Salaries and Wages – Officers and Majority Stockholders

703.8

704

Employee Pensions and Benefits

704.8

710

Purchases Sewage Treatment

711

Sludge Removal Expenses

715

Purchased Power

715.7

715.8

715.9

715.11

716

Fuel for Power Production

716.7

716.8

716.9

716.11

718

Chemicals

720

Materials and Supplies

720.7

720.8

720.9

720.10

720.11

720.12

731

Contractual Services – Engineering

731.7

731.8

731.9

731.10

731.11

731.12

732

Contractual Services – Accounting

733

Contractual Services – Legal

734

Contractual Services – Management Fees

735

Contractual Services – Testing

735.9

735.10

735.11

735.12

736

Contractual Services – Other

736.7

736.8

736.9

736.10

736.11

736.12

741

Rental of Building/Rental Property

741.7

741.8

741.9

741.10

741.11

741.12

742

Rental of Equipment

742.7

742.8

742.9

742.10

742.11

742.12

750

Transportation Expense

750.7

750.8

850.9

750.10

750.11

750.12

756

Insurance – Vehicle

757

Insurance – General Liability

758

Insurance – Workman's Compensation

758.7

758.8

758.9

758.10

758.11

758.12

SEWER OPERATION AND MAINTENANCE

EXPENSE ACCOUNTS

.1

.2

.3

.4

.5

.6

Collection Expenses Oper.

Collection Expenses Maint.

Pumping Expenses Oper.

Pumping Expenses Maint.

Treatment & Disposal Expenses Oper.

Treatment & Disposal Expenses Maint.

759

Insurance – Other

759.9

760

Advertising Expense

760.8

766

Regulatory Commissions – Amortization of Rate Case Expense

766.8

767

Regulatory Commission Expenses – Other

767.8

770

Bad Debt Expense

770.7

775

Miscellaneous Expense

775.7

775.8

775.9

775.10

775.11

775.12