B Prescribed Expenses Accounts Matrix

Section 605 Section 605.TABLE B   Prescribed Expenses Accounts Matrix WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS A .1 .2 .3 .4 Source of Supply and Operation Expenses Pumping Expenses – Operations Pumping Expenses – Maintenance Water Treatment Expense Operations 601 Salaries and Wages – Employees 601.1 601.2 601.3 601.4 603 Salaries and Wages – Officers, Directors and Majority Stockholders 604 Employee Pensions and Benefits 610 Purchased Water 610.1 615 Purchased Power 615.1 615.2 615.4 616 Fuel for Power Production 616.1 616.2 616.4 618 Chemicals 618.1 618.4 620 Materials and Supplies 620.1 620.2 620.3 620.4 631 Contractual Services – Eng. 631.1 631.2 631.3 631.4 632 Contractual Services – Acct. 633 Contractual Services – Legal 634 Contractual Services – Management Fees 635 Contractual Services – Testing 635.1 635.2 635.3 635.4 636 Contractual Services – Other 636.1 636.2 636.3 636.4 641 Rental of Building/Real Property 641.1 641.2 641.3 641.4 642 Rental of Equipment 642.1 642.2 642.3 642.4 650 Transportation Expenses 650.1 650.2 650.3 650.4 656 Insurance – Vehicle 657. Insurance – General Liability 658. Insurance – Workman's Compensation 658.1 658.2 658.3 658.4 659 Insurance – Other 660 Advertising Expense 666. Regulatory Commission Expenses Amortization of Rate Case Expense 667 Regulatory Commission Expense – Other 668 Water Resource Conservation Expense 668.1 670 Bad Debt Expense 675 Miscellaneous Expenses 675.1 675.2 675.3 675.4 WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS .5 .6 .7 .8 .9 Water Treatment Expenses – Maint. Trans. & Dist. Expenses Oper. Trans. & Dist. Expenses Maint. Customer Accounts Expenses Water Admin. & General Expenses 601 Salaries and Wages – Employees 601.5 601.6 601.7 601.8 601.9 603 Salaries and Wages – Directors and Majority Stockholders 603.9 604 Employee Pensions and Benefits 604.9 610 Purchased Water 615 Purchase Power 615.6 615.8 615.9 616 Fuel for Power Production 616.6 616.8 616.9 618 Chemicals 618.6 620 Materials and Supplies 620.5 620.6 620.7 620.8 620.9 631 Contractual Services – Eng. 631.5 631.6 631.7 631.8 631.9 632 Contractual Services – Acct. 633 Contractual Services – Legal 633.9 634 Contractual Services – Management Fees 634.9 635 Contractual Services – Testing 635.5 635.6 635.7 635.8 635.9 636 Contractual Services – Other 636.5 636.6 636.7 636.8 636.9 641 Rental of Building/Real Property 641.5 641.6 641.7 641.8 641.9 642 Rental of Equipment 642.5 642.6 642.7 642.8 642.9 650 Transportation Expenses 650.5 650.6 650.7 650.8 650.9 656 Insurance – Vehicle 656.9 657 Insurance – General Liability 657.9 658 Insurance – Workman's Compensation 658.5 658.6 658.7 658.8 658.9 659 Insurance – Other 659.9 660 Advertising Expense 660.9 666 Regulatory Commission Expenses Amortization of Rate Case Expense 666.9 667 Regulatory Commission Expenses – Other 667.9 670 Bed Debt Expense 670.8 675 Miscellaneous Expense 675.5 675.6 675.7 675.8 675.9 WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS CLASS B .1 .2 .3 .4 Source of Water Supply and Pumping Pumping Treatment Operation Expenses – Expenses – Expense Expenses Operations Maintenance Operations 601 Salaries and Wages – Employees 601.1 601.2 601.3 601.4 603 Salaries and Wages – Officers, Directors and Majority Stockholders 604 Employee Pensions and Benefits 610 Purchased Water 610.1 615 Purchased Power 615.1 615.2 615.4 616 Fuel for Power Production 616.1 616.2 616.4 618 Chemicals 618.1 618.4 620 Materials and Supplies 620.1 620.2 620.3 620.4 631 Contractual Services – Eng. 631.1 631.2 631.3 631.4 632 Contractual Services – Acct. 633 Contractual Services – Legal 634 Contractual Services – Management Fees 635 Contractual Services – Other 635.1 635.2 635.3 635.4 641 Rental of Building/Real Property 641.1 641.2 641.3 641.4 642 Rental of Equipment 642.1 642.2 642.3 642.4 650 Transportation Expenses 650.1 650.2 650.3 650.4 656 Insurance – Vehicle 657. Insurance – General Liability 658. Insurance – Workman's Compensation 659 Insurance – Other 660 Advertising Expense 666. Regulatory Commission Expenses Amortization of Rate Case Expense 667 Regulatory Commission Expenses – Other 668 Water Resource Conservation Expense 668.1 668.2 670 Bad Debt Expense 675 Miscellaneous Expenses 675.1 675.2 675.3 675.4 WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS .5 .6 .7 .8 .9 Water Trans. & Trans. & Water Treatment Dist. Dist. Customer Admin. & Expenses – Expenses Expenses Accounts General Maint. Oper. Maint. Expenses Expenses 601 Salaries and Wages – Employees 601.5 601.6 601.7 601.8 601.9 603 Salaries and Wages – Directors and Majority Stockholders 603.9 604 Employee Pensions and Benefits 604.9 610 Purchased Water 615 Purchase Power 615.6 615.8 615.9 616 Fuel for Power Production 616.6 616.8 616.9 618 Chemicals 618.6 620 Materials and Supplies 620.5 620.6 620.7 620.8 620.9 631 Contractual Services – Eng. 631.5 631.6 631.7 631.8 631.9 632 Contractual Services – Acct. 633 Contractual Services – Legal 633.9 634 Contractual Services – Management Fees 634.9 635 Contractual Services – Other 635.5 635.6 635.7 635.8 635.9 641 Rental of Building/Real Property 641.5 641.6 641.7 641.8 641.9 642 Rental of Equipment 642.5 642.6 642.7 642.8 642.9 650 Transportation Expenses 650.5 650.6 650.7 650.8 650.9 656 Insurance – Vehicle 656.9 657 Insurance – General Liability 657.9 658 Insurance – Workman's Compensation 658.5 658.6 658.7 658.8 658.9 659 Insurance – Other 659.9 660 Advertising Expense 660.9 666 Regulatory Commission Expenses – Amortization of Rate Case Expense 666.9 667 Regulatory Commission Expenses – Other 667.9 668 Water Resource Conservation Expense 670 Bed Debt Expense 670.8 675 Miscellaneous Expenses 675.5 675.6 675.7 675.8 675.9