Sec. 182.6. Work order system required (Class C utilities only)

(a) Each utility shall record all changes, such as installations, additions, retirements or replacements in electric plant used wholly or partly in electric operations by means of a work order or job order system. Such work orders and supporting records shall be permanently preserved.

(b) All installations, additions, retirements, or replacements shall be covered by work orders. Standing work orders may be used for projects of less than $250 each, such as for poles, transformers, services, and meters.

(c) The work order shall include the following particulars:

(1) A work order number;

(2) A description and the location of the work to be done (or the purchase to be made), the dates between which such work (or purchase) is to be accomplished, the date when the work was begun and the date when finished, the estimated cost of the project, together with maps, plans, diagrams, specifications, etc., applicable to the project;

(3) The accumulated charges applicable to each particular job or project and the total cost of the completed project; the cost of removal shall also be shown. When any project involves charges to more than one account, the work order shall be so kept as to show the amount chargeable to each account. Every charge or credit on work orders shall refer to the voucher, journal, or other source from which the entry therein was made

(d) The cost of completed projects shall be promptly transferred to the accounts to which chargeable.

A:

Requirement of the use of the Work Order System here outlined may be suspended by order of the commission in the case of a utility which satisfies the commission that the system which it has in use for recording changes in electric plant accounts gives the equivalent detail by accounts in substantially the same form. The identification of expenditures with property must be complete and clear, and the detail of the cost of each project or job must be readily available.