§ 101.500 - Operation supervision and engineering.  


Latest version.
  • A. For Major Utilities, this account shall include the cost of labor and expenses incurred in the general supervision and direction of the operation of steam power generating stations. Direct supervision of specific activities, such as fuel handling, boiler room operations, generator operations, etc., shall be charged to the appropriate account. (See operating expense instruction 1.)

    B. For Nonmajor Utilities, this account shall include the cost of supervision and labor in the operation of steam power generating stations.