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Determination and Distribution of the Costs
Appendix A Elements and Functions of Wastewater
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accounting activated sludge ad valorem taxes allocation factors average bill tabulation billable flows billable volume Biochemical oxygen demand BOD and suspended bond issue capacity capital costs cash basis chemical oxygen demand chlorine commercial cost allocation cost component cost of service cost responsibility costs associated costs to customer cumulative billed customer class debt service depreciation expense determined example financing funds industrial customers investment issuer lieu of taxes maintenance expense ment meter municipal municipal bond number of bills number of customers operating and capital operation and maintenance payment in lieu peak flow period plant value rate design residential class revenue bonds revenue requirements served sewers sludge stormwater strength suspended solids tion treatment plant unit costs units of service user charge utility basis variable costs volume block wastewater collection wastewater facilities wastewater flow wastewater service charges wastewater system wastewater utility wastewater volume water meter Water Pollution