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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
Treatment Expenses
Transportation and Distribution (Conveyance) Expenses
Customer Accounts Expenses
Administrative and General Expenses

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