# 65-407 Ch. 35: Ch. 35: Accounting Treatment for Area Lighting

> Maine · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_65_407_35

## Section

- **Citation:** 65-407 Ch. 35
- **Heading:** Ch. 35: Accounting Treatment for Area Lighting
- **Jurisdiction:** Maine
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Code of Maine Rules / 65-407 Public Utilities Commission - General / Ch. 35

## Text

SUMMARY: This rule establishes specific accounting procedures for area lighting.


1.	Costs.

	Area lighting fixtures and installation costs shall be charged to property account 357, Street Lighting and Signal Systems. The costs are to be charged in this manner regardless of whether the installations are on private property or on poles in the public right-of-way. Utility owned poles, wire, and other equipment charges are to be made to the appropriate plant accounts.

2.	Revenue.

	The revenue from area lighting shall be credited to a subdivision of account 503 to be designated as Account 503-A, Area Lighting, and reported on line 11 of page 304 of the Annual Report, columns (b) and (c). The utility will keep records of estimated kilowatt-hour consumption, columns (d) and (e), and numbers of customers, columns (f) and (g).

3.	Operating Expenses.

	Operating expenses incurred in area lighting shall be charged to account 671, Operation of Street Lighting and Signal Systems.

4.	Maintenance Expenses.

	Maintenance expenses incurred in area lighting shall be charged to account 687, Maintenance of Street Lighting and Signal Systems.

## Nearby sections

- [65-407 Ch. 25 Ch. 25: Coin-Operated Telephone Service](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_65_407_25.md)
- [65-407 Ch. 35 Ch. 35: Accounting Treatment for Area Lighting](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_65_407_35.md)
- [65-407 Ch. 62 Ch. 62: Service Standards for Water Utilities](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_65_407_62.md)
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- [65-407 Ch. 130 Ch. 130: Safety and Accident Reporting Requirements](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_65_407_130.md)
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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_65_407_35. Check the current official text before relying on it. Not legal advice.