Ill. Admin. Code tit. 83, § 650.TABLE B – Prescribed Expenses Accounts Matrix

		SEWER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
		.1	.2	.3	.4	.5	.6
		Collection Expenses Oper.	Collection Expenses Maint.	Pumping Expenses Oper.	Pumping Expenses Maint.	Treatment & Disposal Expenses Oper.	Treatment & Disposal Expenses Maint.

701	Salaries and Wages – Employees	701.1	701.2	701.3	701.4	701.5	701.6
703	Salaries and Wages – Officers and Majority Stockholders
704	Employee Pensions and Benefits
710	Purchases Sewage Treatment					710.5
711	Sludge Removal Expenses					711.5	711.6
715	Purchased Power	715.1		715.3		715.5
716	Fuel for Power Production	716.1		716.3		715.5
718	Chemicals	718.1		718.3	718.4	718.5
720	Material and Supplies	720.1	720.2	720.3	720.4	720.5	720.6
731	Contractual Services – Engineering	731.1	731.2	731.3	731.4	731.5
732	Contractual Services – Accounting
733	Contractual Services – Legal
734	Contractual Services – Management Fees
735	Contractual Services – Testing
736	Contractual Services – Other	736.1	736.2	736.3	736.4	736.5	736.6
741	Rental of Building/Rental Property	741.1	741.2	741.3	741.4	741.5	741.6
742	Rental of Equipment	742.1	742.2	742.3	742.4	742.5	742.6
750	Transportation Expense	750.1	750.2	750.3	750.4	750.5	750.6
756	Insurance – Vehicle
757	Insurance – General Liability
758	Insurance – Workman's Compensation	758.1	758.2	758.3	758.4	758.5	758.6
759	Insurance – Other
760	Advertising Expense
766	Regulatory Commissions – Amortization of Rate Case Expense
767	Regulatory Commission Expenses – Other
770	Bad Debt Expense
775	Miscellaneous Expense	775.1	775.2	775.3	775.4	775.5	775.6
701	Salaries and Wages – Employees		701.8	701.9	701.10	701.11	701.12
703	Salaries and Wages – Officers and Majority Stockholders		703.8
704	Employee Pensions and Benefits		704.8
710	Purchases Sewage Treatment
711	Sludge Removal Expenses
715	Purchased Power	715.7	715.8	715.9		715.11
716	Fuel for Power Production	716.7	716.8	716.9		716.11
718	Chemicals
720	Materials and Supplies	720.7	720.8	720.9	720.10	720.11	720.12
731	Contractual Services – Engineering	731.7	731.8	731.9	731.10	731.11	731.12
732	Contractual Services – Accounting
733	Contractual Services – Legal
734	Contractual Services – Management Fees
735	Contractual Services – Testing			735.9	735.10	735.11	735.12
736	Contractual Services – Other	736.7	736.8	736.9	736.10	736.11	736.12
741	Rental of Building/Rental Property	741.7	741.8	741.9	741.10	741.11	741.12
742	Rental of Equipment	742.7	742.8	742.9	742.10	742.11	742.12
750	Transportation Expense	750.7	750.8	850.9	750.10	750.11	750.12
756	Insurance – Vehicle
757	Insurance – General Liability
758	Insurance – Workman's Compensation	758.7	758.8	758.9	758.10	758.11	758.12
		SEWER OPERATION AND MAINTENANCE EXPENSE ACCOUNTS
		.1	.2	.3	.4	.5	.6
		Collection Expenses Oper.	Collection Expenses Maint.	Pumping Expenses Oper.	Pumping Expenses Maint.	Treatment & Disposal Expenses Oper.	Treatment & Disposal Expenses Maint.

759	Insurance – Other		759.9
760	Advertising Expense		760.8
766	Regulatory Commissions – Amortization of Rate Case Expense		766.8
767	Regulatory Commission Expenses – Other		767.8
770	Bad Debt Expense	770.7
775	Miscellaneous Expense	775.7	775.8	775.9	775.10	775.11	775.12

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