Publisher's Synopsis
Excerpt from Uniform Classification of Accounts for Water Utilities
Owing to the great difference in sizes of the utilities it was found necessary to prepare two separate schedules which would recognize these conditions, and by each following the same gen eral principles would permit comparison of Operating results between the smallest and largest companies. Class B schedule is the basis upon which class A schedule has been founded, the latter being an unfolding and refinement of the former.
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