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Another Cost of Sprawl
The Effects of Land Use on Wastewater Utility Costs
Appendix A
National Association of Rate Utility Consultants Recommended Chart of Accounts, Water Utility
| NARUC Recommended Uniform Chart of Accounts, Water Utility |
| Utility Plant (Capital) Accounts (partial) |
| Land and Rights |
| Collecting and Impoundment |
| Wells and Springs |
| Infiltration Galleries and Tunnels |
| Supply Mains |
| Pumping Equipment |
| Water Treatment Equipment |
| Distribution Reservoirs and Standpipes |
| Transmission and Distribution Mains |
| Operation and Maintenance Expense |
| Source of Supply Expenses |
| Operation |
| Maintenance |
| Treatment Expenses |
| Operation |
| Maintenance |
| Transportation and Distribution (Conveyance) Expenses |
| Operations |
| Customer Accounts Expenses |
| Operations |
| Maintenance |
| Administrative and General Expenses |
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