Section 367.9020 - Account 902, Meter reading expenses(a) This account must include the cost of labor, materials used and expenses incurred in reading customer meters, and determining consumption when performed by employees engaged in reading meters.(b) This account must include the following labor items:(1) Addressing forms for obtaining meter readings by mail.(2) Changing and collecting meter charts used for billing purposes.(3) Inspecting time clocks, checking seals, and other similar items, when performed by meter readers and the work represents a minor activity incidental to regular meter reading routine.(4) Reading meters, including demand meters, and obtaining load information for billing purposes. Exclude and charge to account 586, Meter expenses (§ 367.5000 ), account 878, Meter and house regulator expenses (§ 367.8000 ), or to account 903, Customer records and collection expenses (§ 367.9030 ), as applicable, the cost of obtaining meter readings, first and final, if incidental to the operation of removing or resetting, sealing, or locking, and disconnecting or reconnecting meters.(5) Computing consumption from meter reader's book or from reports by mail when done by employees engaged in reading meters.(6) Collecting from prepayment meters when incidental to meter reading.(7) Maintaining record of customers" keys.(8) Computing estimated or average consumption when performed by employees engaged in reading meters.(c) This account must include the following materials and expenses items:(1) Badges, lamps, and uniforms.(2) Demand charts, meter books and binders and forms for recording readings, but not the cost of preparation.(3) Postage and supplies used in obtaining meter readings by mail.(4) Transportation, meals, and incidental expenses.