Accounting Instruction 30

Section 605 Section 605.140  Accounting Instruction 30 Paragraph C of Accounting Instruction 30, "Utility Plant – Common Plant," shall be restated as follows: "The utility shall be prepared to show at any time by utility plant accounts (301 to 348) the following: a)         the book cost of common utility plant, ' b)         the allocation of such cost to the respective departments using the common utility plant, and c)         the basis of the allocation."