PSC Home Contact US State of Wi Portal
PSC Home
PSC Logo
Electricity Natural Gas Telecom Water consumer


Natural Gas





Water & Sewer

Water Utility Reference Manual

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) 267-0913 or by e-mail at

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