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The Water Utility Reference Manual is a resource to help utilities interpret the Uniform System of Accounts, prepare their Public Service Commission annual reports, and properly apply tariffed rates. The Reference Manual has been updated to include the 2013 changes to the Uniform System of Accounts. The whole document or just the chapters of interest can be downloaded by clicking on the PDF icon.

Questions regarding this document can be addressed to Bridgot Gysbers at (608) 267-0637 or by e-mail at Bridgot.Gysbers@wisconsin.gov.

(325 KB)	Water Utility Reference Manual
(35 KB)	Table of Contents
(15 KB)	Chapter I: Introduction
(40 KB)	Chapter II: Minimum Accounting Requirements
(62 KB)	Chapter III: Utility Plant and Accumulated Depreciation
(47 KB)	Chapter IV: Revenues
(84 KB)	Chapter V: Expenses
(25 KB)	Chapter VI: Other Balance Sheet Issues
(23 KB)	Chapter VII: Contribution in Aid of Construction
(23 KB)	Chapter VIII: Conservation