Sec. 578.5. Water, steam or other power used by utility

(a) If the utility desires to charge the appropriate accounts in any of its water operations with the cost of water, steam or other power used from its own supply, the credit therefor shall not be made to operating revenue accounts, but to account 1806, Duplicate Charges—Credit.

(b) Water supplied by the utility from its own supply to other departments shall be credited to account 1608, Interdepartmental Sales. Steam or other power supplied from the water plant to other departments shall be credited to account 1730, Power Transferred—Credit, except when such production of steam or other power is treated as a joint facility, in which case it shall be accounted for as provided in accounts 1808-1809.