N.M. Admin. Code § 17.12.720.12

Current through Register Vol. 35, No. 21, November 5, 2024

Section 17.12.720.12 - INDEX OF ACCOUNTS

A. Balance Sheet Accounts; Assets and Other Debits:

(1) Utility Plant:

(a) 101 - Utility Plant in Service

(b) 104 - Utility Plant Leased to Others

(c) 105 - Property Held for Future Use

(d) 106 - Utility Plant Purchased or Sold

(e) 107 - Construction Work in Progress

(f) 110 - Accumulated Provision for Depreciation and Amortization of Utility Plant.

(2) Other Property and Investments:

(a) 121 - Nonutility Property

(b) 124 - Other Investments

(c) 125 - Special Funds

(3) Current and Accrued Assets:

(a) 131 - Cash and Working Funds

(b) 132 - Temporary Cash Investments

(c) 142 - Customer Accounts Receivable

(d) 144 - Accumulated Provision for Uncollectible Accounts

(e) 146 - Accounts Receivable from Associated Companies

(f) 150 - Materials and Supplies

(g) 166 - Prepayments

(h) 170 - Other Current and Accrued Assets

B. Liabilities and Other Credits:

(1) Equity Capital:

(a) 201 - Common Stock

(b) 215 - Accumulated Retained Earnings (or Losses)

(c) 218 - Noncorporate Proprietorship

(d) 223 - Advances from Associated Companies

(2) Long Term Debt: 224 - Long Term Debt

(3) Current and Accrued Liabilities:

(a) 231 - Notes Payable

(b) 232 - Accounts Payable

(c) 233 - Notes Payable to Associated Companies

(d) 234 - Accounts Payable to Associated Companies

(e) 235 - Customer Deposits

(f) 236 - Taxes Accrued

(g) 237 - Interest Accrued

(h) 238 - Other Current and Accrued Liabilities

(4) Deferred Credits:

(a) 252 - Advances for Construction

(b) 253 - Other Deferred Credits

(c) 255 - Accumulated Deferred Investment Tax Credits

(5) 265 - Operating Reserves:

(6) 271 - Contributions In Aid of Construction

(7) 283 - Accumulated Deferred Income Taxes

C. Utility Plant Accounts:

(1) Intangible Plant:

(a) 301 - Organization

(b) 302 - Franchises and Consents

(c) 303 - Miscellaneous Intangible Plant

(2) Utility Land & Structure:

(a) 310 - Land and Rights-of-Way

(b) 311 - Structures and Improvements

(3) Source of Supply Plant:

(a) 312 - Collecting and Impounding Reservoirs

(b) 314 - Wells and Springs

(c) 317 - Other Water Source Plant

(4) Pumping Plant:

(a) 325 - Electric Pumping Equipment

(b) 328 - Other Pumping Equipment

(5) Water Treatment Plant: 332 - Water Treatment Equipment

(6) Transmission and Distribution Plant:

(a) 342 - Distribution Reservoirs and Tanks

(b) 343 - Mains

(c) 345 - Services

(d) 346 - Meters

(e) 347 - Meter Installations

(f) 348 - Hydrants

(7) General Plant:

(a) 391 - Office Furniture and Equipment

(b) 392 - Transportation Equipment

(c) 393 - Stores Equipment

(d) 394 - Tools, Shop and Garage Equipment

(e) 395 - Laboratory Equipment

(f) 396 - Power Operated Equipment

(g) 397 - Communication Equipment

(h) 398 - Miscellaneous Equipment

(i) 399 - Other Tangible Property

D. Income Accounts:

(1) Utility Operating Income

(a) 400 - Operating Revenues

(b) 401 - Operation & Maintenance Expense

(c) 403 - Depreciation Expense

(d) 408 - Taxes Other than Income Taxes, Utility Operating Income

(e) 409 - Income Taxes, Utility Operating Income

(f) 410 - Deferred Income Taxes, Utility Operating Income

(g) 412 - Investment Tax Credits, Utility Operations

(h) 413 - Income from Utility Plant Leased to Others

(i) 414 - Gains (Losses) from Disposition of Utility Property

(2) Other Income and Deductions:

(a) 415 - Revenues from Merchandising, Jobbing, and Contract Work

(b) 416 - Costs & Expenses of Merchandising, Jobbing, and Contract Work

(c) 417 - Income from Nonutility Operations

(d) 418 - Nonoperating Rental Income

(e) 419 - Interest and Dividend Income

(f) 421 - Nonoperating Income (or Loss)

(g) 422 - Gains (Losses) from Disposition of Property Total Other Income

(h) 425 - Miscellaneous Amortizations

(i) 426 - Miscellaneous Income Deductions

(3) Interest Charges:

(a) 427 - Interest on Long Term Debt

(b) 431 - Other Interest Expense

(4) Extraordinary Items:

(a) 433 - Extraordinary Income

(b) 434 - Extraordinary Deductions

E. Retained Earnings Accounts:

(1) 435 - Balance Transferred from Income

(2) 438 - Dividends Declared

(3) 439 - Adjustments to Retained Earnings

F. Operating and Maintenance Expense Accounts:

(1) Source of Supply Expenses: 601 - Purchased Water

(2) Pumping Expenses: 622 - Fuel or Power Purchased for Pumping

(3) Water Treatment Expenses: 631 - Chemicals

(4) General Expenses:

(a) 920.1 - Salaries Paid to Owner(s)

(b) 920.2 - Salaries Paid to Other Employees

(c) 921 - Administrative & Office Supply Expenses

(d) 922 - Maintenance, Repairs, and Supplies

(e) 923 - Outside Services Employed

(f) 924 - Property Insurance

(g) 926 - Employee Pensions and Benefits

(h) 928 - Regulatory Commission Expenses

(i) 930 - Miscellaneous General Expenses

(j) 933 - Transportation Expenses

G. Operating Revenue Accounts:

(1) Sales of Water

(a) 460 - Unmetered Sales to Customers

(b) 461 - Metered Sales to Customers

(c) 464 - Other Sales of Water to Customers

(2) Other Operating Revenues

(a) 471 - Miscellaneous Service Revenues

(b) 472 - Rents from Water Property

(c) 474 - Other Water Revenues.

N.M. Admin. Code § 17.12.720.12

Recompiled 12/30/01