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upr000278-168
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I agree.1 9 1 Account No Description 763*4 781.11 781.18 781.21 781.84 781.28 782 786.2 Maintenance of Distribution Mains Administrative Salaries Other General Office Salaries General Office Supplies and Expenses Law Expenses Other Miscellaneous General Expenses Retirement Expense Pensions A discussion of each of these accounts followst 766*4 - Maintenance of Distribution Mains. This account includes labor costs as represented by wages paid the water service gang when installing new service connections from mains to euatoinera, repairing of leaks, and other routine duties In malntalnizsg proper service. mains is accounted for as Material on Hand (MOH), or as material purchased locally* In truck operation, which include a gasoline and oil, repairs and insurance. rental, maintenance parts and material, expenditures of less than §600 for tools and equipment, doctor’s fees and hospital association dues. Repairs to fire hydrants are credited to the maintenance of mains account. Direct costs of operating and maintaining distribution Material used in the operation and maintenance of ¥be cost of transporting men end material is reflected Miscellaneous items Include such charges as ditcher mains in 1949 are shown in detail in the following tabulations