Ill. Admin. Code tit. 83, § 605.TABLE A – Prescribed Plant Account Matrix

		Water Utility Plant Accounts
		.1	.2	.3	.4	.5	.6
		Intangible Plant	Source of Supply	Pumping Plant	Water Treatment Plant	Transmission & Distribution Plant	General Plant
301	Organization	301.1
302	Franchises	302.1
303	Land and Land Rights		303.2	303.3	303.4	303.5	303.6
304	Structures and Improvements		304.2	304.3	304.4	304.5	304.6
305	Collecting and Impounding Reservoirs		305.2
306	Lake, River and Other Intakes		306.2
307	Wells and Springs		307.2
308	Infiltration Galleries and Tunnels		308.2
309	Supply Mains		309.2
310	Power Generation Equipment			310.3
311	Pumping Equipment			311.3
320	Water Treatment Equipment				320.4
330	Distribution Reservoirs and Standpipes					330.5
331	Transmission and Distribution
	Mains					331.5
333	Services					333.5
334	Meters and Meter Installations					334.5
335	Hydrants					335.5
336	Backflow Prevention Devices					336.5
339	Other Plan and Miscellaneous Equipment	339.1	339.2	339.3	339.4	339.5
340	Office Furniture and Equipment						340.6
341	Transportation Equipment						341.6
342	Stores Equipment						342.6
343	Tools, Shop and Garage Equipment						343.6
344	Laboratory Equipment						344.6
345	Power Operated Equipment						345.6
346	Communication Equipment						346.6
347	Miscellaneous Equipment						347.6
348	Other Tangible Plant						348.6

(Source: Amended at 22 Ill. Reg. 11742, effective July 1, 1998)