chart of accounts used by crushing plant

ACCOUNT LISTING 1 BALANCE SHEET CHART OF ACCOUNTS ASSETS AND OTHER DEBITS 1. UTILITY PLANT 101 Electric plant in service (Major only). 101.1 Property under capital leases. 102 Electric plant purchased or sold. 103 Experimental electric plant unclassified (Major only). 103.1 Electric plant in process of reclassification (Nonmajor only).