Sec. 197.29. Repairs, cost of

(a) The cost of repairs chargeable to the various operating expense accounts includes labor employed, materials used, and expenses incurred in all current maintenance (not including depreciation and amortization), such as:

(1) inspecting, testing, and reporting on the condition of operating property specifically to determine the need for repairs, minor replacements, rearrangements, and changes;

(2) testing for, locating, preventing, and clearing trouble;

(3) restoring condition of property damaged by wear and tear, decay, or action of the elements;

(4) replacing minor items of operating property (see also § 197.23, subd. [b][2][ii]);

(5) rearranging and changing the location of property not retired;

(6) restoring the condition of property damaged by storms, breakage, floods, fire, accident, or other casualties (see also subd. [b]);

(7) repairing materials for re-use;

(8) maintenance work on rights of way for transmission or distribution system;

(9) reconstructing or remodeling items of construction and equipment not resulting in a betterment (see § 197.23, subd. [b][2][ii]);

(10) cutting and replacing pavement, pavement base, and sidewalks in connection with repairs;

(11) training employees for repair work;

(12) inspecting and testing after repairs have been made;

(13) related costs of local plant administration, general plant administration, and engineering, supervision, transportation, shop and stores expenses, and use of tools and implements (see accounts 802-808); except that such allocations are not mandatory for Class D utilities.

(b) The cost of repairs does not include the cost of replacing (see § 196.1, subd. [a][36]) items of properties designated as Units of Property (see § 197.23, subd. [b][1]).

(c) Materials recovered in connection with repairs to property shall be credited to the same account to which the repair cost was charged.

(d) If employees engaged in plant construction or operation are also required to make repairs, an equitable proportion of their pay and expenses shall be charged to the account appropriate for the cost of such repairs. (See § 197.10.)

(e) If the book cost of any property is carried in account 392, Undistributed Operating Property, the repairs to such property shall be charged to the accounts provided for repairs to property of the same nature and use the book cost of which is carried in other operating property accounts. Repairs to property leased from others shall be treated in like manner.