A Prescribed Plant Account Matrix

Section 605 Section 605.TABLE A   Prescribed Plant Account Matrix Water Utility Plant Accounts .1 .2 .3 .4 .5 .6 Intangible Plant Source of Supply Pumping Plant Water Treatment Plant Transmission & Distribution Plant General Plant 301 Organization 301.1 302 Franchises 302.1 303 Land and Land Rights 303.2 303.3 303.4 303.5 303.6 304 Structures and Improvements 304.2 304.3 304.4 304.5 304.6 305 Collecting and Impounding Reservoirs 305.2 306 Lake, River and Other Intakes 306.2 307 Wells and Springs 307.2 308 Infiltration Galleries and Tunnels 308.2 309 Supply Mains 309.2 310 Power Generation Equipment 310.3 311 Pumping Equipment 311.3 320 Water Treatment Equipment 320.4 330 Distribution Reservoirs and Standpipes 330.5 331 Transmission and Distribution Mains 331.5 333 Services 333.5 334 Meters and Meter Installations 334.5 335 Hydrants 335.5 336 Backflow Prevention Devices 336.5 339 Other Plan and Miscellaneous Equipment 339.1 339.2 339.3 339.4 339.5 340 Office Furniture and Equipment 340.6 341 Transportation Equipment 341.6 342 Stores Equipment 342.6 343 Tools, Shop and Garage Equipment 343.6 344 Laboratory Equipment 344.6 345 Power Operated Equipment 345.6 346 Communication Equipment 346.6 347 Miscellaneous Equipment 347.6 348 Other Tangible Plant 348.6