Part 463. Instructions—Steam Plant Accounts
- s 463.1 Classification of steam plant at effective date of system of accounts.
- s 463.2 Steam plant to be recorded at original cost.
- s 463.3 Steam plant purchased.
- s 463.4 Components of construction cost.
- s 463.5 Overhead construction costs.
- s 463.6 Leased property, expenditures on.
- s 463.7 Temporary facilities.
- s 463.8 Land and land rights.
- s 463.9 Structures and improvements.
- s 463.10 Equipment.
- s 463.11 Additions and retirements of steam plant.
- s 463.12 Work order system required.
- s 463.13 Transfers of property.
- s 463.14 Common utility plant.