65-407 PUBLIC UTILITIES COMMISSION

SUMMARY: This rule establishes specific accounting procedures for area lighting.

1. Costs.

Area lighting fixtures and installation costs shall be charged to property account 357, Street Lighting and Signal Systems. The costs are to be charged in this manner regardless of whether the installations are on private property or on poles in the public right-of-way. Utility owned poles, wire, and other equipment charges are to be made to the appropriate plant accounts.

2. Revenue.

The revenue from area lighting shall be credited to a subdivision of account 503 to be designated as Account 503-A, Area Lighting, and reported on line 11 of page 304 of the Annual Report, columns (b) and (c). The utility will keep records of estimated kilowatt-hour consumption, columns (d) and (e), and numbers of customers, columns (f) and (g).

3. Operating Expenses.

Operating expenses incurred in area lighting shall be charged to account 671, Operation of Street Lighting and Signal Systems.

4. Maintenance Expenses.

Maintenance expenses incurred in area lighting shall be charged to account 687, Maintenance of Street Lighting and Signal Systems.

EFFECTIVE DATE: June 21, 1979

PLACED IN MICROSOFT WORD FOR WINDOWS 2.0 FORMAT: April 7, 1998