OAR 860-037-0567
Accounting for Contributions in Aid of Construction (CIAC)

(1)

CIAC are contributions in any form including, but not limited to, cash, services, or utility plant on a separate schedule. The utility must identify the type of contribution, original cost, and utility plant installation date.

(2)

Each wastewater utility must provide an accounting of CIAC upon Commission request, and in its annual reports and rate applications. Each utility shall account for and record CIAC on a separate schedule.

(3)

Each wastewater utility must keep a record as described in section (2) of this rule and record CIAC on a separate plant and depreciation schedule.

(4)

As of November 1, 2002, CIAC and its resulting depreciation are excluded from wastewater utility ratemaking. CIAC must be separated from utility plant and accounted for and depreciated on a separate schedule outside the ratemaking process.

(5)

In cases where previous CIAC depreciation was included in rates and removing it all at once would cause irreparable harm to the wastewater utility, the Commission may systematically remove CIAC from rates over a period of time set forth in a schedule to be approved by the Commission.

Source: Rule 860-037-0567 — Accounting for Contributions in Aid of Construction (CIAC), https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-037-0567.

860‑037‑0001
Scope and Applicability of Rules 860‑037‑0005
Applicability and Formal Requirements 860‑037‑0010
Definitions 860‑037‑0015
Information for Customers and Applicants 860‑037‑0020
Designation of Third Party to Receive Notices 860‑037‑0025
Dispute Resolution 860‑037‑0030
Applications for Water/Wastewater Utility Service 860‑037‑0035
Establishing Credit for Residential Service 860‑037‑0040
Deposit Payment Arrangements for Residential Wastewater Service 860‑037‑0045
Interest on Deposits for Residential and Nonresidential Service 860‑037‑0050
Refund of Wastewater Utility Deposits 860‑037‑0055
Installation of Wastewater Service Connection 860‑037‑0060
Installation of Main Line Extension 860‑037‑0065
Design, Construction, and Operation 860‑037‑0067
Wastewater Disposal 860‑037‑0070
Interruption of Service 860‑037‑0075
Refusal of Service 860‑037‑0080
Restrictions on Entering a Customer Residence 860‑037‑0095
Annual Fees Payable to the Commission by a Wastewater Utility 860‑037‑0097
Estimated Annual Fees Payable to the Commission by a Wastewater Utility 860‑037‑0101
Wastewater Service Charges 860‑037‑0105
Bill Forms 860‑037‑0110
Due and Payable Period 860‑037‑0115
Late-Payment Charge 860‑037‑0120
Adjustment of Bills 860‑037‑0125
Transfer Billings 860‑037‑0205
Grounds for Terminating Customer Wastewater Service by Disconnecting Water Service 860‑037‑0210
Voluntary Water Disconnection for Wastewater Service 860‑037‑0215
Emergency Water Disconnection for Wastewater Service 860‑037‑0220
Disconnection of Water Service on Weekends and Holidays 860‑037‑0225
Accounts Not Related to Residential Service 860‑037‑0230
Disconnection of Wastewater Service to Tenants 860‑037‑0235
Multilingual Disconnection Notice 860‑037‑0240
Reconnection Fee 860‑037‑0245
Disconnection Procedures for All Customers of Wastewater Utility Services 860‑037‑0307
Wastewater Utility Compliance Enforcement by Commission Appointment of Regent to Operate and Manage a Wastewater System 860‑037‑0308
Expenditure of Fees Collected Under ORS 756.310 to Make Emergency Repairs 860‑037‑0309
Commission-Assessed Civil Penalties for Noncompliance 860‑037‑0310
Maps and Records 860‑037‑0320
Location of Underground Facilities 860‑037‑0325
Construction, Safety, and Reporting Standards for Wastewater Utilities 860‑037‑0330
Attachments to Poles and Conduits Owned by Public, Telecommunications, and Consumer-Owned Utilities 860‑037‑0405
Relating to New Wastewater Utilities 860‑037‑0407
Request for Rate Regulation of an Association within the Boundaries of a City 860‑037‑0410
Tariff Specifications 860‑037‑0415
Tariff Contents 860‑037‑0420
Tariff Changes Require 30 Days’ Notice to the Commission 860‑037‑0425
Announcement of Tariff Changes 860‑037‑0430
Applications to Make Tariffs or Rate Schedules Effective on Less Than Statutory Notice 860‑037‑0435
Requirements for Filing Tariffs or Schedules Changing Rates 860‑037‑0440
Requirements for Filing Tariffs or Schedules Naming Increased Rates 860‑037‑0445
Tariff Changes Effective with Service Rendered 860‑037‑0450
Notice to Interested Persons 860‑037‑0505
Form and Filing of Applications 860‑037‑0510
Notice and Approval Requirements Relating to the Sale, Transfer, Merger, Termination, Abandonment, or Disposal of a Wastewater Utility 860‑037‑0515
Applications for Authority to Sell, Lease, Assign, Mortgage, Merge, Consolidate, or Otherwise Dispose of or Encumber its Property, or to Acquire Stock, Bonds, or Property of Another Public Utility 860‑037‑0517
Acquisition Adjustment 860‑037‑0520
Application by a Wastewater Utility for Authority to Issue Wastewater Stocks, Bonds, Notes, or Other Securities 860‑037‑0525
Applications for Authority to Guarantee Indebtedness 860‑037‑0530
Applications for Approval of Transactions Between Affiliated Interests 860‑037‑0535
Information Required Regarding Wastewater Utility Goods or Services Provided to Affiliated Interests 860‑037‑0540
Timeliness of Applications Made Under OAR 860-037-0530 and Filings Made Under OAR 860-037-0535 860‑037‑0545
Applications for Waiver of Requirements Under OARs 860-037-0530 and 860-037-0535 860‑037‑0547
Allocation of Costs by a Wastewater Utility 860‑037‑0550
Special Contracts 860‑037‑0555
Relating to City Fees, Taxes, and Other Assessments 860‑037‑0560
Relating to Local Government Fees, Taxes, and Other Assessments 860‑037‑0565
Accounting for Director’s Fees 860‑037‑0567
Accounting for Contributions in Aid of Construction (CIAC) 860‑037‑0570
Accounting for Construction Work In Progress (CWIP) 860‑037‑0605
Preservation and Destruction of Records 860‑037‑0610
Uniform System of Accounts for Wastewater Utilities 860‑037‑0625
Annual Reports 860‑037‑0630
Use of Deferred Accounting as it Applies to Wastewater Operations by Wastewater Utilities
Last Updated

Jun. 8, 2021

Rule 860-037-0567’s source at or​.us