83 Ill. Adm. Code 650.397
Retirement Unit Account 397 Miscellaneous Equipment
Section 650
Section 650.397 Retirement
Unit Account 397 Miscellaneous Equipment
a) Items
Electric signs advertising the corporate name or symbol
Hospitals and infirmary equipment
Kitchen equipment
Radios
Recreation equipment
Restaurant equipment
Operator's cottage furnishings
Soda fountains
Other miscellaneous equipment
b) Miscellaneous equipment of the nature above wherever practical
shall be included in the utility plant accounts on a functional basis.