Ill. Admin. Code tit. 83, § 605.TABLE B – Prescribed Expenses Accounts Matrix

WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
CLASS A
		.1	.2	.3	.4
		Source of Supply and Operation Expenses	Pumping Expenses – Operations	Pumping Expenses – Maintenance	Water Treatment Expense Operations
601	Salaries and Wages – Employees	601.1	601.2	601.3	601.4
603	Salaries and Wages – Officers, Directors and Majority Stockholders
604	Employee Pensions and Benefits
610	Purchased Water	610.1
615	Purchased Power	615.1	615.2		615.4
616	Fuel for Power Production	616.1	616.2		616.4
618	Chemicals	618.1			618.4
620	Materials and Supplies	620.1	620.2	620.3	620.4
631	Contractual Services – Eng.	631.1	631.2	631.3	631.4
632	Contractual Services – Acct.
633	Contractual Services – Legal
634	Contractual Services – Management Fees
635	Contractual Services – Testing	635.1	635.2	635.3	635.4
636	Contractual Services – Other	636.1	636.2	636.3	636.4
641	Rental of Building/Real Property	641.1	641.2	641.3	641.4
642	Rental of Equipment	642.1	642.2	642.3	642.4
650	Transportation Expenses	650.1	650.2	650.3	650.4
656	Insurance – Vehicle
657.	Insurance – General Liability
658.	Insurance – Workman's Compensation	658.1	658.2	658.3	658.4
659	Insurance – Other
660	Advertising Expense
666.	Regulatory Commission Expenses Amortization of Rate Case Expense
667	Regulatory Commission Expense – Other
668	Water Resource Conservation Expense	668.1
670	Bad Debt Expense
675	Miscellaneous Expenses	675.1	675.2	675.3	675.4

WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
		.5	.6	.7	.8	.9
		Water Treatment Expenses – Maint.	Trans. & Dist. Expenses Oper.	Trans. & Dist. Expenses Maint.	Customer Accounts Expenses	Water Admin. & General Expenses
601	Salaries and Wages – Employees
601.5	601.6	601.7	601.8	601.9
603	Salaries and Wages –
	Directors and Majority
	Stockholders					603.9
604	Employee Pensions
	and Benefits					604.9
610	Purchased Water
615	Purchase Power		615.6		615.8	615.9
616	Fuel for Power
	Production		616.6		616.8	616.9
618	Chemicals		618.6
620	Materials and Supplies	620.5	620.6	620.7	620.8	620.9
631	Contractual Services – Eng.	631.5	631.6	631.7	631.8	631.9
632	Contractual Services –
	Acct.
633	Contractual Services –
	Legal					633.9
634	Contractual Services –
	Management Fees					634.9
635	Contractual Services –
	Testing	635.5	635.6	635.7	635.8	635.9
636	Contractual Services –
	Other	636.5	636.6	636.7	636.8	636.9
641	Rental of Building/Real
	Property	641.5	641.6	641.7	641.8	641.9
642	Rental of Equipment	642.5	642.6	642.7	642.8	642.9
650	Transportation Expenses	650.5	650.6	650.7	650.8	650.9
656	Insurance – Vehicle					656.9
657	Insurance – General
	Liability					657.9
658	Insurance – Workman's
	Compensation	658.5	658.6	658.7	658.8	658.9
659	Insurance – Other					659.9
660	Advertising Expense					660.9
666	Regulatory Commission
	Expenses Amortization of
	Rate Case Expense					666.9
667	Regulatory Commission
	Expenses – Other					667.9
670	Bed Debt Expense				670.8
675	Miscellaneous Expense	675.5	675.6	675.7	675.8	675.9

WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS

CLASS B
		.1	.2	.3	.4
		Source of			Water
		Supply and	Pumping	Pumping	Treatment
		Operation	Expenses –	Expenses –	Expense
		Expenses	Operations	Maintenance	Operations

601	Salaries and Wages – Employees	601.1	601.2	601.3	601.4
603	Salaries and Wages – Officers,
	Directors and Majority Stockholders
604	Employee Pensions and Benefits
610	Purchased Water	610.1
615	Purchased Power	615.1	615.2		615.4
616	Fuel for Power Production	616.1	616.2		616.4
618	Chemicals	618.1			618.4
620	Materials and Supplies	620.1	620.2	620.3	620.4
631	Contractual Services – Eng.	631.1	631.2	631.3	631.4
632	Contractual Services – Acct.
633	Contractual Services – Legal
634	Contractual Services – Management
	Fees
635	Contractual Services – Other	635.1	635.2	635.3	635.4
641	Rental of Building/Real Property	641.1	641.2	641.3	641.4
642	Rental of Equipment	642.1	642.2	642.3	642.4
650	Transportation Expenses	650.1	650.2	650.3	650.4
656	Insurance – Vehicle
657.	Insurance – General Liability
658.	Insurance – Workman's
	Compensation
659	Insurance – Other
660	Advertising Expense
666.	Regulatory Commission Expenses
	Amortization of Rate Case Expense
667	Regulatory Commission
	Expenses – Other
668	Water Resource Conservation
	Expense	668.1	668.2
670	Bad Debt Expense
675	Miscellaneous Expenses	675.1	675.2	675.3	675.4

WATER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS

		.5	.6	.7	.8	.9
		Water	Trans. &	Trans. &		Water
		Treatment	Dist.	Dist.	Customer	Admin. &
		Expenses –	Expenses	Expenses	Accounts	General
		Maint.	Oper.	Maint.	Expenses	Expenses

601	Salaries and Wages –
	Employees	601.5	601.6	601.7	601.8	601.9
603	Salaries and Wages –
	Directors and Majority
	Stockholders					603.9
604	Employee Pensions
	and Benefits					604.9
610	Purchased Water
615	Purchase Power		615.6		615.8	615.9
616	Fuel for Power Production		616.6		616.8	616.9
618	Chemicals		618.6
620	Materials and Supplies	620.5	620.6	620.7	620.8	620.9
631	Contractual Services – Eng.	631.5	631.6	631.7	631.8	631.9
632	Contractual Services – Acct.
633	Contractual Services – Legal					633.9
634	Contractual Services –
	Management Fees					634.9
635	Contractual Services – Other	635.5	635.6	635.7	635.8	635.9
641	Rental of Building/Real
	Property	641.5	641.6	641.7	641.8	641.9
642	Rental of Equipment	642.5	642.6	642.7	642.8	642.9
650	Transportation Expenses	650.5	650.6	650.7	650.8	650.9
656	Insurance – Vehicle					656.9
657	Insurance – General Liability					657.9
658	Insurance – Workman's
	Compensation	658.5	658.6	658.7	658.8	658.9
659	Insurance – Other					659.9
660	Advertising Expense					660.9
666	Regulatory Commission
	Expenses – Amortization of
	Rate Case Expense					666.9
667	Regulatory Commission
	Expenses – Other					667.9
668	Water Resource Conservation
	Expense
670	Bed Debt Expense				670.8
675	Miscellaneous Expenses	675.5	675.6	675.7	675.8	675.9

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