(a) The operating revenue accounts (601 to 622) are designed to show the amounts of money which the utility becomes lawfully entitled to receive from furnishing electric service and from services incident thereto, and may include amounts for service rendered but not yet billed.

(b) Unless otherwise authorized by order of the commission, the records supporting the entries to electric operating revenue accounts shall be kept so that there will be readily available the detail thereof separately for each city, village, or town.

(c) If the utility desires to charge the appropriate accounts with the cost of electricity used from its own supply in any of its electric operations, the credit therefor shall not be made to operating revenue accounts but to account 729, Duplicate Production Charges—Cr., or account 793, Duplicate Miscellaneous Charges—Cr.

(d) Electricity supplied to municipalities other than the operating municipality without charge, in accordance with franchise requirements, shall be accounted for as provided in account 791, Franchise Requirements.

(e) Electricity supplied to officers or employees of the municipal electric utility without charge or at less than tariff rates, shall be included in operating revenue accounts at tariff rates, with concurrent charges to the accounts to which the pay of such officers or employees is charged. Electricity so supplied to municipal officers or employees not on the payroll of the municipal electric utility shall be included in operating revenue accounts as provided above with concurrent debits to account 280, Contributions—Operating Municipality.

(f) Electricity or other service supplied by the municipal electric utility to the operating municipality (including any function or department thereof except those which are under the jurisdiction of the commission) shall be credited to the appropriate revenue accounts at the cost of rendering such service. (See § 197.33, subds. [c] and [d].) When the amount received for such service is greater or less than such cost, the difference shall be credited or charged, as the case may be, to account 280, Contributions—Operating Municipality.

Electricity supplied or services rendered to any department of the operating municipality which is under the jurisdiction of the commission shall be accounted for as provided in account 726, Production Expenses Transferred—Cr., and account 792, Miscellaneous Expenses Transferred—Cr.