Ill. Admin. Code tit. 83, § 650.TABLE A – Prescribed Plant Account Matrix

		SEWER UTILITY PLANT ACCOUNTS
		.1	.2	.3	.4	.5	.6	.7
		Intangible Plant	Collection Plant	System Pumping Plant	Treatment and Disposal Plant	Reclaimed Water Treatment Plant	Distribution Plant	General Plant

351	Organization	351.1
352	Franchises	352.1					352.6
353	Land and Land Rights		353.2	353.3	353.4	353.5	353.6	353.7
354	Structures and Improvements		354.2	354.3	354.4	354.5	354.6	354.7
355	Power Generation Equipment		355.2	355.3	355.4	355.5	355.6
360	Collection Sewers – Force		360.2
361	Collection Sewers – Gravity		361.2
362	Special Collecting Structures		362.2
363	Services to Customers		363.2
364	Flow Measuring Devices		364.2
365	Flow Measuring Installation		365.2
366	Reuse Services						366.6
367	Reuse Meters and Meter Installation						367.6
370	Receiving Wells			370.3
371	Pumping Equipment			371.3		371.5	371.6
374	Reuse Distribution Reservoirs					374.5
375	Reuse Transmission & Distribution System						375.6
380	Treatment and Disposal Equipment				380.4	380.5
381	Plant Sewers				381.4	381.5
382	Outfall Sewer Line				382.4	382.5
389	Other Plant and Misc. Equipment	389.1	389.2	389.3	389.4	389.5	389.6
390	Office Furniture and Equipment							390.7
391	Transportation Equipment							391.7
392	Store Equipment							392.7
393	Tools, Shop and Equipment							393.7
394	Laboratory Equipment							394.7
395	Power Operated Equipment							395.7
396	Communication Equipment							396.7
397	Misc. Equipment							397.7
398	Other Tangible Plant							398.7

(Source: Amended at 22 Ill. Reg. 11722, effective July 1, 1998)