• About Us
  • Organization
  • Location & Directions
    • Map
    • Building & Parking
  • Commissioners
  • Organizational Chart
  • History of the PSC
  • Mission / Vision
  • Contact Us
  • General Contact Info
  • Staff Directory
  • Contact Staff by Issue
  • Employment Opportunities
  • Agency Reports
    • Biennial Budget
    • Biennial Report
    • Purchasing Activity
  • Terms & Conditiions
• Library
  • Legal
  • Adm Code
  • Court Decisions
  • Statutes
  • Publications
  • Electric
  • Natural Gas
  • Telecommunication
  • Water
  • Reference Materials
  • Utility Provider Information
  • Glossary, Acronyms, & Terms
  • Uniform System of Accounts
  • Reports
    • Annual Reports
    • Commissioned Reports
    • Reports to Legislature
• In the News
• What's New
• Major Cases
  • Electric
  • Natural Gas
  • Telecommunications
• Press Releases
• Resources
• General Media Information
• Application Review Process
• How to Use ERF
• PSC Social Media Policy
• Event Calendar
• Federal Recovery Act
• Energy Efficiency
• Renewable Energy
• Smart Grid
  • Demonstration Grant
  • Investment Grant
  • Public Comments
  • Contact Information
• Broadband Deployment
• Water & wastewater Utilities
• Low Income Heating & Energy Assistance
• Contact Information
• Media
• Consumers
• Renewables
  • Renewable Energy Overview
  • Portfolio Standard & Resource Credit
  • RPS Compliance
  • RPS Facility Certification
  • RPS Eligible Technologies
  • Midwest Renewable Energy Tracking System
  • Wind Siting
  • Wind Siting Rules
  • Wind Siting Council
  • Renewable Construction Cases
  • Customer-Sited Distributed Generation
  • Net Metering & buy-back Tariffs
  • Advanced Renewable Tariffs
  • Distributed Generation Interconnection
  • Focus on Energy
  • Commission Initiatives
  • Wind on the Water
  • Solar Collaborative
  • Advanced Renewable Tariffs
• File With Us
  • File a Complaint
  • Public Comments
  • ERF
  • Annual Reports
  • PCAC
  • PWAC
  • Fall Reconnection Report
  • Electric Rates
  • Water Rates
  • Simplified Rate Case
•  

Water & Sewer

• Consumer Issues
  • Consumer FAQ's
  • Utility Provider Lookup
  • Publications
• Water Conservation
  • Overview
  • Newsletter
  • Publications & Reports
  • For Utilities
  • For Consumers
• Construction & Environmental
  • Filing Requirements for Water Projects
• Utility Education
  • Billing
  • Disconnections
  • Fact Sheets
  • Fire Protection
  • Infrastructure
  • Municipal Authority
  • Ratemaking
  • Sewer
  • Training Links
• Resources, Report & Tariffs
  • Smart Growth
  • Tariffs
  • Annual Reports
  • Emergency Response
  • Utility Benchmarks
    • Statistical Benchmarks
    • Depreciation Benchmarks
  • Provider Information
    • Communities Served by Wi. Water Utilities
    • Mobile Home Parks
  • Bill comparisons
    • County Maps
    • Utility Bill Calculator
    • Bulletin 25
  • Accounting
    • Municipal Water USOA
    • Private Water USOA
    • Sewer USOA
    • Water Utility Reference Manual
  • Links
• Rates
  • Conventional Rate Case
  • Simplified Rate Case
  • Rate of Return
  • PWAC
• Contacts
•  

The “Water Utility Reference Manual” has been updated to include the 2008 changes to the Uniform System of Accounts.  This document is intended as a resource to help utilities interpret the Uniform System of Accounts, prepare Public Service Commission annual reports and apply rates.  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 Kathleen Butzlaff at (608) 267-9817 or by e-mail at Kathleen.Butzlaff@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