Electricity (Uniform System of Accounts) Regulations

SCHEDULES

SCHEDULE 1 -CURRENCY POINT

SCHEDULE2 -UNIFORM SYSTEM OF ACCOUNTS FORMATS FOR LICENSEES AND HOLDERS OF CERTIFICATE OF EXEMPTION

SCHEDULE 3 -CHART OF ACCOUNTS

STATUTORY INSTRUMENTS

2020 No. 77

The Electricity (Uniform System of Accounts) Regulations, 2020 (Under sections 10 (k) and 119 (2) (e) of the Electricity Act, 1999, Cap. 145)

IN ExERCISE of the powers conferred on the Electricity Regulatory Authority under sections 10 (k) and 119 (2) (e) of the Electricity Act, 1999, these Regulations are made this 19th day of May, 2020.

These Regulations apply to any person who-

In these Regulations, unless the context otherwise requires-

4 in a licence by the licensee (assignor) to a third party )

q (assignee), either by deed or contract; ' } |

same body corporate or where one of the body corporates is a subsidiary of the other;

22 businesses; and ie

ON

A licensee or a holder of a certificate of exemption shall-

td

A licensee or a holder of a certificate of exemption shall prepare and submit to the authority the uniform system of accounts in electronic form, every calendar year and in any case not later than 31" March of that calendar year.

Parr ITI-Grnera

Il. Integrity of accounts (1) The uniform system of accounts balance sheet shall incorporate adjustments to reflect any material difference between the book values of the licensce's net assets and the authority's assessment of the rate base.

A licensee or holder of certificate of exemption who does not maintain and submit information in accordance with these Regulations commits an offence and-

SCHEDULE 1

Regulations 3 and 13

CURRENCY POINT

A currency point is equivalent to twenty thousand shillings.

SCHEDULE 2

Regulation 5 (b)

UNIFORM SYSTEM OF ACCOUNTS FORMAT

General information including- (a) the name of licensee or holder of a certificate of exemption; (b) the reporting period; (c) the name, title and contact of accounting officer: (d) legal status; (c) the nature ofshare capital including the issued, subscribed, paid up share capital, premium on issue of shares, discount on issue of shares and redeemable capital; (f) the details of directors who held office at any time during the year; and (g) any changes that have occurred to the company including change in directorship and ownership of property of the company.

Nv Control over licensee or holder of a certificate of exemption and state- (a) - the name of the controlling company; (b) - the manner in which control was held; and (c) the extent of control.

Companies controlled by licensee including names of all companies, business trusts and similar organisations controlled directly or indirectly by the licensee at any time during the year.

Remuneration of officers- name, title and salary of officers whose salary is over Ugx 120,000,000/- per annum.

Change in structure during the year including- (a) - change in name; and (b) - changes in and important additions to franchise rights.

Financial summary including- (a) | comparative balance sheet including assets and other debits; (b) | comparative balance sheet including liabilities and other credits; (c) income statement for the year;

:

Explanatory notes to uniform system of accounts, changes to the - business environment not anticipated and the impact on the position of the licensee or a holder of a certificate of exemption.

Non-utility property owned or under finance Icase including- (a) type of property; . (b) property value at the beginning-of the year; (c) additions and any disposals; and (d) accumulated depreciation.

Electric plant leased to others including- (a) a description ofthe property; (b) the authorisation or lease agreement; (c) expiration of the lease; and (d) accumulated depreciation.

Electric plant held for future use including- (a) the date entered on accounts of a licensee or holder of certificate of exemption; and (b) expected date of use.

Construction work in progress including- (a) adescription of the project; and (b) percentage of completion at the end of the year.

'12.- Investment in subsidiary or affiliate companies including- (a) a description of the investment; (b) _ the date of acquisition; (c) the equity in the subsidiary or affiliate; (d) earnings from the subsidiary or affiliate; and (e) gain or loss from disposal of investment. -

- OE ria relating to provision of doubtful and bad de and (b) bad and doubtful debts in respect of disconnected customers. Details of source of finance and associated costs including- (a) concession loans; (b) debentures; (c) bank loans; (d) liability subject to finance lease; (ec) advances from subsidiaries or affiliate companies; and (f) - other short-term loans.

Taxes payable including- (a) provisional tax; (b) payments; and (c) adjustments, if any.

Operating reven ue including- (a) sale of electrici ty; (b) concession lea se income: (c) maximum de mand charge (d) : wheeling an d interconne (e) ction incom sale of clect e; ric poles: (f) carbon Cred ms its; and (g) other electr ic charges,

Research d evelopme: ;

Pent, demonstration activities and associated costs

SCHEDULE 3 Regulations 5(c)and 9(6)

CHART OF ACCOUNTS

Account Account . Code Account Type Account Category

LOLOLOLO | Leasehold land Assets Land and buildings

101010300 | Land rights Assets Land and buildings

10101040) | Buildings and fixtures-Leased Assets Land and buildings

10101050) | Buildings and fixtures-Owned Assets Land and buildings

10101060) | Leaschold improvements Assets Land and buildings

10102010) | Reservoirs, dams, waterways Assets Machinery and equipment

10102020 Water wheels, turbines sind Assets Machinery and equipment generators

10102030) | Roads, railroads and bridges Assets Machinery and equipment

10102040) | Accessory electric equipment Assets Machinery and equipment

10102050) | Boiler plant equipment Assets Machinery and equipment

10102000) | Engine and engine-driven generator | Assets Machinery and equipment

10102070 | 'Turbo generator units Assets Machinery and equipment

10102080) | Reactor plant equipment Assets Machinery and equipment

10102090 Buel nother, Revver accessories Assets Machinery and equipment

10102100) | Prime movers Assets Machinery and equipment

10102110) | Generators Assets Machinery and equipment

10102120) | Measurement and testing equipment | Assets Machinery and equipment

10102130 | Electric plant purchased Assets Machinery and equipment

Experimental electric plant 10102140 unclassified Assets Machinery and equipment 10102150 Electric plant in the process of Assets Machinery and equipment reclassification

10102160 | Electric plant held for future use Assets Machinery and equipment

10102170 Electric plant and equipment leased Assets Machinery and equipment to others

10102180 Completed construction not Assets Machinery and equipment classificd-clectric

10102190 | Construction work in progress Assets Machinery and cquipment

10102200 | Renovation work in progre ss Assets Machinery and cquipment 10102210 Non-utility Property owned or Asses Machinery and equipment under finance Icase

10102220 | Rural electrification projects Assets Machinery and equipment 10102230 Electric plant acquisition Assets Machinery and equipment adjustments

10102240 | Other electric plant adjustm ents Assets Machinery and equipment

10102250 | Other utility plant Assets Machinery and cquipment

Transfonner Station Equipment 10102260 Normally Primary above 50 kv - ne Assets . @eaquipmerii Machinery snelearaip Distribution Station Equi 10102270 Normally Primary below 50 pment - ~ kv Asset s achinery Mach inery andand equi pment equip

10102280 | Storage battery equipment Assets Machinery and equipment

10102290 | Poles. towers and fixtures Assets Machinery and equipment

10102300 | Overhead conductors and device s Assets Machinery and equipment

10102310 | Underground conduit Assets Machinery and cquipment 10102320 oe conductors and Machinery and equipment vices Assets 10102330 | Line transformers Assets Machinery and equipment

10102350 | Meters Assets Machinery and equipment Leased property on custom er's 10102360 premises Assets . . Machinery and equipment quipm

10102370 | Strect lighting and signal systems Assets Machinery and equipment

10102380 | Sentinel lighting rental units Assets Machinery and equipment "N

10102390 ata contra Assets Machinery and equipment

10102400 wa Gomitials~ sility Assets Machinery and equipment

10102410 | System supervisory equipment Assets Machinery and equipment

10102420 a ame ear Cason& Assets Machinery and equipment 10103030 | Specialized trucks Assets Vehicles

10103010 -_ ox | Aeserg Vehicles

10103020 | Motor vehicles-network re Assets Vehicles 10104010 | Goodwill Assets Intangible plant

10104020 | Franchises and consents Assets Intangible plant

10104030 | Computer sofware Assets Intangible plant

10104040 | Miscellancous intangible plant Assets Intangible plant

10105000 ait- Se Oe Assets Machinery and equipment

10105010 pi ia neque Assets Fixtures and fittings 10105020 | Computer equipment-hardware Assets Fixtures and fittings

10105030 | Stores equipment Assets Fixtures and fittings

10105040 | Fire and safety system Assets Fixtures and fittings

10105020 | Leasehold land Assets Land and buildings

10105030 | Freehold land Assets Land and buildings

10105040 | Land nights Assets Land and buildings

10105020 | Buildings and fixtures Assets Land and buildings

10105030 | Leaschold improvements Assets Land and buildings

10105040 | 'Transportation cquipment Asscts Vehicles

( 10105020 | Motor vehicles- network operations | Assets Vehicles

; 10105030 | 'Tools and garage equipment Assets Machinery and equipment

4 10105040) | Measurement and testing equipment | Assets Machinery and equipment ;

4 10105020 | Power operated equipment Assets Machinery and equipment

i 10105030) | Communication equipment Assets Machinery and equipment i -

q 10105040 Once Turmfare and' cquspment Assets Machinery and equipment } general

1 1105020 | Miscellaneous equipment Asse Machinery and equipment 7 - + q . 4 10105030) | Other tangible property Assets Machinery and cquinment

4 10105040] Assets subject to finance leases Assets Machinery and equipment i -

] 10105050 | Transmission grid station Assets Machinery and equipment

j 10105060) | 'Tower and fixtures. Assets Machinery and equipment ) 2 rs ce .

:' 10105070 att conte ne ee dispatching, equipment Assets Machinery and equipment j = ; ; : 10108080) | 'Transmission lines Assets Machinery and cquipment

| 1OLO8000) | Contributions and grants - credit Assets Machinery and equipment

;; 10108020 cnr,eames leasehold land Assets Accumulated depreciation | 2c ated depreciati aii ;; 10108030 eroe! nee CED ESS ON fiechold land Assets Accumulated depreciation FSRRRERCe In lennccieoncurnionie

1OLogoag 7 eprcetantein. ait laud Assets Accumulated depreciation

id 1OLO80S0 cumulates weprecna mn on Assets Accumulated depreciation 4 buildings and fixtures-leased

) _ 10108060 fame ate Ue mEV burtdings and fixtures-owned Assets Accumulated depreciation Accumulated depreciation on oe 10108070 feaschokd improvements Assets Accumulated depreciation

i . Accumulated depreciation oa ccd . iad LOJOROKO | reservoirs. dams, waterways Assets Accumulated depreciation

Accumulated depreciation on water ; . - 10108090 : wheels, turbines and generators Assets Accumulated depreciation

Accumulated depreciation on roads, : 10108100 railroads : and bridges 7 Assets Accumulated F depreciation iati

1108110 Accumulated depreciation on , '| equipment . we accessory electric Assets Accumulated depreciation

Accumulated depreciation on boiler 10108120 plant . equipment sets Assets ate depreciation Accumulated nciail

Accumulated depreciation on | 10108130 engine : and engine-driven . : generator Assets sse Accumulated ated depreciation depreciali

Accumulated depreciation on 10108140 : turbo generator units ssets Assets Cc ated Accumulated depreciati depreciation

Accumulated depreciation on Ls 108150 reactor plant equipment Assets Accumulated depreciation

Accumulated depreciation on fuel devine i 10108160 : holden, pradmeuniand acnesmiies ssels Assets "c grad depreciation Accumulated

Accumulated depreciation on prime we 10108170 movers eeeepre PrIMe | Assets Accumulated depreciation

(0108180 Soeunuttatedsteperenaltoen generators Assets Accumulated depreciation

10108190 AemamMlaleal oC ated lepee atlonont depreciation o measurement and testing equipment Assets Accumulated . depreciation -

10108200 Acneplant Wl ieee Assets Accumulated depreciation electric

Accumulated depreciation on 10108210) | experimental electric plant Assets Accumulated depreciation unclassified Accumulated depreciation on 10108220 | electric plant in the process of Assets Accumulated depreciation reclassification L cessaseel Accumulated depreciation on 10108230 | experimental electric plant held for | Assets Accumulated depreciation fulure use Accumulated depreciation on 10108240 | electric plant and equipment leased | Asscts Accumulated depreciation to others : cae Accumulated depreciation on 10108250 | cémpleted construction not Asscts Accumulated depreciation classified-electric

i Accumulated depreciation on 1 10108260 | ~ ition work in progress 2 ° - Assets . Accumulated lated depreciation deprecia

10108270 vunseiiei nens depeesiation on Assets Accumulated depreciation fenovat ion work in progress

; Accumulated depreciation on non- - { 10108280 | utility property owned or under Assets Accumulated depreciation : finance lease

10108290 Accumu lated depreciation on motor Assets Accumulated depreciation vehicles-genera l

j i 10108300 Accumulated depreciation on: motor Assets Accumulated depreciation vehicles-network operations

i ; 10108310 Brcmarell teh denrcsiaiction Assets Accumulated depreciation specialized trucks J -

| 10108320 | Accumulated depreciation on J . goodwill Assets Accumulated depreciation

44 10108336 Accumu lated deprccisiion on Assets franchises and consents Accumulated depreciation

10108340 Accumu lated depreciation on Assets Accumulated depreciation compu ter software

10108350 Acsumulaicd depreciation __ Assets Accumulated depreciation miscellaneous intangible plant

10108360 Accunss lated depreciation mins Asscts Accumulated depreciation furniture and equipm ent

10108370 Accumulated depreciation on Assets Accumulated depreciation compute r equipment-hardware

lo1og3gy | Accumulated depreciation on stores | tg | Accumulated depreciation equipment

10108399 | Accumulated depreciation on Assets Accumulated depreciation fire and safety system

, 10108400 Aaceanmialatetl Sepmecistion- wither Assets utility plant costs Accumulated depreciation 10109010 | Construction in Progress Assets Work in progress

. . Long term investments in non- _s Group companies

10201010 associated patie anion, Assets (intercompany investments)

Group companies 10201020 | Investment in associated companies | Assets (intercompany investments)

* Group companies 10201030 | Investment in subsidiary companies | Asscts (intercompany investments)

10202010 | 'Term finance certificates TorTE -1i--inninns-sipaiiomeniniaeel Instruments

- a - Investments and financial 10202020 | Deposit certificates Assets 5 . Instruments

10202030 | Sinking fund Assets Investments and financial instruments

10202040 | Other special or collateral funds Assets anvestmecn scans (inter instruments

10202050 | Long term security deposits Assets esta aon financial - _ instruments

sesiurny ante ncate Investments and financial 10202060 | Long term prepayments Assets 5 Stil

10202070 | Other long-term receivables Assets lissstmacnisaind Ditahctal Instruments

10305010 sini plan ansecgiaory Assets Deferred charges study costs

10305020 | investigation Preliminary survey and Assets Deferred charges Prelim y a

charges

hosesosa | receivables Pevelspaten change deponis" Assets Deferred charges

10305040 | Deferred development costs Assets Deferred charges

10305050 Deferred losses from disposition of Assay Deferred charges utility plant

10305060 a earenccacanieesl Assets Deferred charges

10305070 | Miscellaneous deferred debits Assets Deferred charges

10306010 | Deferred tax asset Assets Deffered tax asset

10305050 | Research, Development costs Assets Deferred charges

10203010 | Derivative instrument assets Assets Derivative financial assets

10203020 | Derivative instrument assets hedges | Assets Derivative financial assets

10404010) | Loans to staff Assets Loans and receivables

10601010 | Prepayments Assets Becgoynatts ontbolin > reenye | e 4 YW

current asscts

10602010 | Income tax receivable Assets Tax related receivables

10701010 | Stock of raw materials Assets Raw materials -

10702010 | Fuel stock >, 1 S| ies Assets Production supplics and consumables

10702020 | Connection materials >, t = tes 2 Assets f eAtHEL OR serplictons consumables

10702030 Plant Ue materials wtoriale and « operating Hy ASS >, Production ort eq supplies ICN 3 and suppligs consumables

10702040 > oti, yy ess Merchandise (tools and plants) Assets Production suipplics and consumables

10702050 | Loose tools Assets >, Py Production 1 wee 7 supplies and consumables

», 1 C| iee 10702060) | Inventory in Transit Assets Precis licen consumables

10702070 ? | rovision for axe, i slow moving oT ASaS Production > Fy supplies v les and inventory consumables

>, "fh = ICS 31 10702080) | Materials at site Assets ' ata eorplins ant consumables

10703010) | Spare parts Assets Spare parts

10709020) | Stock of work in propress Assets Work in progress

10704010 | Stock of finished poods Assets Finished goods

10705010) | Other inventory Assets Additional inventory items

10700010 Moehear De npcesal Assets Other inventories refinement

10706020 Boel i ences aid assemblics- stock account Assets Other inventories

10706030) | Nuclear fuel assemblies in reactor Assets Other inventories

loxo1o10 ¢ ustomer accounts receivable Assets Trade receivables Domestic

Customer accounts receivable - - a . 10801020 Cannuercial Assets Trade receivables

10801030 Customer accounts receivable - ASSaE Trade receivables medium indust:tal

Customer accounts receivable - 10801040 large industrial Assets Trade receivables

- Customer accounts receivable - " . 10801050 aia Gese Toke! Assets Trade receivables

10801060) | Bulk accounts receivable - domestic | Assets 'Trade receivables

10801070) | Bulk accounts receivable - export Assets 'Trade receivables

10801080 ale is reeorabie how {ransmussion Assets Trade receivables 10801090) | Accounts receivable - services Assets 'Trade receivables

10802010) | Contract receivables Assets Contract assets

10803010) | Other account! receivables Assets 'Trade receivables

10804010) | Provision for non-Collection Assets Adjustments

1osor1oo arevolving ustomer accounts fund coneanen Assets Trade receivables

10803020) | Interest receivable Assets Other receivables

10803030) | Dividend receivable Assets Other receivables

10803040) | Rent receivable Assets Other receivables

10803050) | Advances to employees Assets Other receivables

10803000) | Notes receivable Assets Other receivables

10803070 Nites riceivalile ination companies Z Assets Other receivables 10803080 NGICS Keodivaliles Rath sOtelaiaty companies | Assets _ Other receivables

10803090) | Accrued Utilities other than Rent Assets Other receivables

10803100) | Advances to Suppliers / contractors | Assets Other receivables

10803110) | Miscellaneous receivables Assets Other receivables

10803120) | Allowance for doubtful receivables | Assets Other receivables

10901010) | Cash in Hand Assets Cash

10901020 | Working funds Assets Cash

10901030 | Cash at Bank Assets Cash

10901040 | Cash held with collection Agents Assets Cash 10902010 lislerest and dividend speci al ASeis Other cautiainil cash deposits equivalents By | uy 10902020 Security :

Asse=ts deposit Accounts p Other cash and equivalents cash

11001010 | 'Term deposits Teccipts Assets Short-term deposits

11002010 | Shon term inves tments Asscts wc short-term investments 101010 Restricted bank accou nts (escrow Assets Restricted cash and account) cash equivalents 20101010 | Authorised share capital Equity Ordinary shares

"Issu ed, Subscribed and paid up es 20101020 share capital Equity A Ordinary shares . 20102010 | Preferred share capital Equity Preferred shares

20103010 Friis 'discount on issue of shares Equity Share premium 20104010 | Donation received Equity Other capital

20201010 | Retained camings/ losse s Equity Unappropriated retained earnings

20202010 | General reserve Equity Appropriated retained camings (reserves)

20202020 | Revaluation reserve Equity Appropriated - carnings (reserves)

20202030 | Debt service reserve Acco unt Equity Appropriated retained camungs (reserves )

20104010 | Donation recei ved Equity Other capital

20402010 | Capital reserve Equity Capital reserve

20104010 | Donation received Equity Other capital

20404030 | Controlling interest Equity Other capital

E Z

AA A e i

20404040 Non-controlling interest Equity Other capital

30101010 | Commercial loans Liabilities | Long-tenn debt

30101020 | Concessiona l loans Liabilities | Long-term debt

30102010 | Notes and debentures Liabilities | Notes and debentures

30103010 | Other borr owing Liabilities | Other borr owings 30103020 | Notes payable from Associated companies ;

' Liabilitie s | Other borrowin

BS gs

30103030 | Notes payable from subs companies idiary Liabilities | Other borrowings

30201010 | Grants Liabilities | Other liabilitics

30201020 | Deferred tax liability Liabilities | Other liabi lities

30201030 | Concessional obligation Liabilities | Other liabilities

30201040 | Redeemable capital Liabilities | Other liabilities

30201050 | Reacquired bond s Liabilities ] Other liabilities

30201060 | Other regu latory liabilities Liabilities | Other liabilities

30201070 ultra Rrowrstispesitiom et | vs siiiee | other liabilities

30201080 | Ynamortized gain on reacquired _| Liabilities | Other liabilities

30201090 | Receipts again st deposit work Liabilities | Other liabilities

30201100 | Other deferred credits , Liabilities | Other liabilities

30202010 Contributory provident fund Liabilities | Employee bene fits

30202020 Employee future benefits Liabilities | Employec benefits

30202030) | Other pensions-past service liability | Liabilities | Employee benelits

30201070) | Collateral funds liability Liabilities | Other liabilities

30203010 | deposit Lone term customer security Liabilities | Refunds

30401010 7 ustomer accounts prepayment - domestic Liabilities | 'Trade payables

30401020 é SSISDICT RCCUN IS PECAN MCOL Liabilities | 'Trade payables commercial a

30401030 CUSIORIET BEELIONLS prepaymei.- Liabilities | 'Trade payables medium industrial

30401040 ©Jarge Histone JccHnLS prepayment. industrial Liabilities | 'Trade payables

30401050 Crntamer. entra accounts prepayment = large industrial Liabilities | 'Trade payables

30401000 4 Bulk accounts payables - domestic Liabilities | 'Trade payables

30401070) | Bulk accounts payables - export Liabilities | 'Trade payables

SOA0TOR0 Accouils payibles frat fransmussion Liabilities | 'Trade payables

30401090) | Accounts payables - services Liabilities | 'Trade payables

30402010) | Contract payables Liabilities | Contract liabilities

30501010 ae a oe Oh EIT Liabilities | Accrued liabilities awaiting connections

30502010) | Other accrued expenses Liabilities eneeee EXPENSES au) other liabilities

py) ides alysis . "fey . , - - 30503010 Dividend pagobleun prefererve Liabilities | Dividend payables

30503020 : ai paaitenn onlay Liabilities | Dividend payables shares

eepsomerren | Joans TOMA eipeeehOiteraiersial Liabilities | Interest payable

30504020 | luterest payable on commercial loans Liabilities Interest payable

30505010) | Deferred income Delerred income, uncamed Liabilities revenue

30601010) | Provisions for income tax Liabilities | Current tax liabilities

30601020) | Current tax payable Liabilities | Current tax liabilities

30702010) | Short tenn finance lease Liabilities | Finance leases

30703010 | Derivatives instrument liabilities Liabilities Cera financial liabilities

30703020 Derivatives instrument liabilities- Liabilities Derivative financial hedges liabilities

30704010 | Short term government grants Liabilities SyveaianaT erat obligations

30705010) | Bank overdraht Liabilities | Liabilities due to banks

30701080 | Customer security deposits Liabilities | Other liabilities

30701090 | Customer prepayments Liabilities | Other liabilities

30701100 | Accounts payable to associated Liabilities. | Other liabilities companies

30701110 | Notes payable to associated Liabilities | Other liabilities companies

30701120 | payable Regulatory fess and penalties Liabilities. | Other liabilities

30701130) | Current portion of debentures Liabilities | Other liabilities

Oe idg | loans PERSO perthaol eenetaionut Liabilities. | Other liabilities

30701159 | Curent portion of commercial Liabilities. | Other liabilities loans

soomumnen | Cirrent poritenralivalisenmaste Liabilities | Other liabilities capital

Seroremy | Scabecanyeomnboucns Liabilities} Other liabilities payables

30701180 | Excise duty payable Liabilities | Other liabilities

xldine ta payable c e ayeho cal servi ce 18% pay able Liabilitie s

aver ility jor ab

yenerey sabe

pawldl s ghow res> enand cha

s i w r es p et t o fs eCcuesitpom' Connect of c t e wecetiopmlsewt croenspnection Cus

40202010 | Inspection fees Revenue Other operating revenue

40202020 | Power factor penalty income Revenue Other sales revenue

40202030 | Power factor reward Revenue Other sales revenue

40202040 | Monthly standing charge Revenue Other sales revenue

30505010 | Deferred income Liabilities eferred income, uneamed revenue

40202060 Gus SMENL Assistance directly credited to income Revenue Other sales revenue

40202070 | Reconnection fees Revenue Other operating revenue

40203010 | Miscellaneous income Revenue Miscellaneous income

40304020 | Income from unregulated activities | Revenue Adjustments

40601010 | Construction revenue Revenue even frm commision contracts

40206010 | Rental income Revenue Rental teow classified 1s operating

40208010 | Interest income Revenue oi olassifediag operating

40209010 | Dividend income Revenue Dividends

40210010 Equity md CoeDINES OE RASORISTE Revenue Other income companies

40210020 Eyat ; ad Seen companies ESOE IS ICiaty Revenue Other income 40210021 | Other non-utility incomes Revenue Other income

40210022 | Sale of electricity Revenue Other income

40210023 | Transmission services revenue Revenue Other income

40210024 | Other transmission incomes Revenue Other income

| 40210030 Bad debt recovery Revenue Other income

| 40210040 | Realized exchange gain/loss Revenue Other income

40210050 | Un-realized exchange gain/loss Revenue Other income

40210060 | Carbon credits Revenue Other income

40210070 | Line rentals Revenue Other income

40210080 | Wheeling income Revenue Other income

40210090 | Lease of optic fibre Revenue Other income

40210100 | Late payment charge revenue Revenue Other income

40210110 | Gain/Loss on Disposal Revenue Other income

40210120 | Regulatory debits Revenue Other income

40210130 | Regulatory credits Revenue Other income

40210140 Prafit and losses from financial instrument hedges Revenue Other income SER

40210150 | Declared capacity Revenue Other income --

40210160 Dera int capacity payments- principal Revenue Other income 40210170 meennang capacity payments- interest Revenue Other income 40210180 Revenue from electric plants leased Revenue Other income to others D>; ° Sced r rr oh

40210190 ; slits (losses -sronit inianiedal instrument hedges Revenue Other income 40210200 | Amortization of deferred income Revenue Other income

40210210 Gain/(loss) on-disposal of other assets Revenue Other income 40210220 | Foreign exchange gains and losses Revenue Other income

40210230 edisacloaconts non-operating income Revenue Other income 40701010 | Changes in inventory Revenue Changes in inventories

50101010 | Energy purchases Expenses | Cost of'sales

50101020 | Material purchases Expenses | Cost of sales

50101030 | Diesel for generation Expenses | Cost of sales

50101040 | Inventory Expenses | Cost of sales

50101050 | Lubrication oil cost Expenses | Cost of sales

50101060 | Fuel purchases Expenses | Cost of sales

50101070 | Open Expenses | Cost of sales

50102010 | Meeting expenses Expenses | Administrative expenses

$0103010 | Customer connection costs Expenses Other operating expense

$0103020 | Fuel cost Expenses | Other operating expense

50103030 | Utility expenses Expenses Other operating expense

50103040 | Stationery Expenses Other operating expense

50103050 Lr ni an Expenses | Other operating expense

50103060 | Legal fees Expenses | Other operating expense

50103070 | Photocopying costs Expenses | Other operating expense

50103080 | Computer supplics and maintenance | Expenses | Other operating expense

50103090 | Load dispatch costs Expenses | Other operating expense

50103100 mdn Pant nenlilenaucey casey Expenses | Other operating expense SOL03110 | Poles Expenses | Other operating expense

50103120) | Distribution overhead hard ware Expenses | Other operating expense

50103130) | Conductor Expenses | Other operating expense

50103140 | Distribution underground Expenses | Other operating expense

50103150 | Transformer oil Expenses | Other operating expense

50103160 | 'Transformer- labour costs Expenses | Other operating expense

50103170 | Substations Expenses | Other operating expense

50103180 mutes Ded OMEN TIneteY Ween equipment Expenses | Other operating expense

50103190 | Repairs and maintenance (general) | Expenses | Other operating expense

Repairs and maintenance- 50103200 | ocPaus distribution Expenses Expenses | | Other operating expense Other operating expense

2 Maintenance supervision and : 5 50103210 puenance supervision ane Expenses | Other operating expense engineering rR

Maintenance of buildings and ' , 50103220 fismmes-eatione Expenses} tt

Other operating expense

50103230 | Maintenance "ante of transformer statio! AE SES LOTTE SAAN ; i Expenses | Other operating expense equipment

Maintenance of substation ', . 50103240 ian ons Expenses | Other operating expense equipment

Maintenance of poles, towers and ' . 50103250 Axtures Expenses | Other operating expense

Maintenance of overhead : 50103260 6 | 'sGiidustorSanididevices ' ixpenses Expenses er | Other operati operating ng expense expense

50103270 | Maintenance of overhead services Expenses | Other operating expense

Overhead lines and feeders- right < : 50103280 vee Sand ice g Expenses | Other operating expense of way

Maintenance of underground = r $0103290 | ° 5 = ote Expenses | Other operating expense conduit

50103300 Maintenance of - hi Expenses | Other operating expense a al te! 9 4 i Perera! . .

50103310 anaintena nicnance ieee services derground Expenses | Other operating A expense

50103320 | Maintenance of line transformers Expenses | Other operating expense

50103330 Dati ceria ofsireet sighing sid Expenses | Other operating expense i Din wu we ey ig ine g@ 4

signal systems

50103340 | Sentinel lights- labour Expenses | Other operating expense

50103350 Sentine! lights materials and expenses Expenses | Other operating expense

50103360 | Maintenance of meters Expenses Pp | Other operating P expense

50103370 SLTSRRIEY ARTE AUIS ERDAS leased property Expenses | Other operating expense 0103380 Maintenance of other installation on Expenses | Other operating expense customer premises

50103400 | Non-network maintenance Expenses | Other operating expense

Maintenance computers and office -_ 7 fos expense eres 50103410 equipment Expenses | Other operating

50103420 | Maintenance furniture and fixture Expenses | Other operating expense

50103430 | Maintenance store equipment Expenses | Other operating expense

50103440 | Maintenance workshop Expenses | Other operating expense

50103450 | Maintenance laboratory equipment | Expenses | Other operating expense

50103460 Mainheriance construction equipment Expenses | Other operating expense 50103470 Maintenance communication equipment Expenses | Other operating expense

50103480 | Maintenance fire safety equipment Expenses | Other operating expense

$0103490 | Maintenance mise. equipment Expenses | Other operating expense

50103500 | Other specific transmission R&M Expenses | Other operating expense

50103510 Operation sipervisiinsand engineering Expenses | Other operating expense 50103520 Snerton: Holldings-anid fixture expenses Expenses | Other operating expense Transformer station equipment- . . 50103530 pitts Jab Expenses | Other operating expense

50103540 Pratisloniics Stal fon €quipment> operating supplies and expense Expenses | Other operating expense 50103550 | Overhead line expenses Expenses | Other operating expense

50103560 | Underground line expenses Expenses | Other operating expense

50103570 Reaves SSi AT eataaetinealy Uy others. Expenses | Other operating expense

50103580 Miccellatieatieteanisiission expense Expenses | Other operating expense 50103590 | Cost of power adjustments Expenses | Other operating expense

50103600 | System control and load dispatching | Expenses | Other operating expense

Purchase of transmission and -- sition -. 50103610 system services Expenses | Other operating expense

50103620 | Transmission charges Expenses | Other operating expense

50103630 | Transmission charges recovered Expenses | Other operating expense

50103640 | Other transmission expenses Expenses | Other operating expense

50201010 | Management salaries and wages Expenses | Stat? costs

50201011 Expatriate salaries Expenses | Staff costs

50201012 Geneeal admihistrative salaries and Expenses | Staff' costs expenses

50201020 | Social security fund contribution Expenses | Stalf costs

50201030 | Provident fund expenses Expenses | Staff costs

50201040 | Gratuity expenses Expenses | Staff costs

50201050 | Staff medical expenses Expenses | Staff costs

50201060 |} Safety expenses Expenses | Staff costs

50201070 | Group personal insurance Expenses | Staff costs

50201080 | Bonus scheme expenses Expenses |} Staff acide 50201090 a ook panes bors Expenses | Staff costs 50201100 | Staff' allowances Expenses | Staff costs

50201110 | Staff accommodation costs Expenses | Staff costs

50201120 | Casual labour Expenses | Staff costs

50201130 | Staff training Expenses | Staff costs

50201140 | Staff welfare Expenses] Staff costs

50201150) | Terminal/retrenchment expenses Expenses | Staff costs

50201160 | Mileage & transport allowances Expenses | Staff costs

50201170 | Recruitment expenses Expenses | Staff costs

50203200 | Contractors management fees Expenses | Other operating expense

50203210 | Vehicle spares Expenses | Other operating expense

50203220 | Road toll Expenses | Other operating expense

50203230 | Consumable tools & equipment Expenses | Other operating expense

50203240 | Wood poles Expenses Other operating expense

50203250 | Pole preservation Expenses | Other operating expense

$0203260 | Tools & equipment Expenses Other operating expense

$0203270 | Line clearance Expenses | Other operating expense

$0202010 | Pre-concession expenses Expenses | Finance costs

50202020 | Operating lease charge Expenses | Finance costs

50203010 | General insurance Expenses | Insurance

50204010 | Ledger fees and other bank charges | Expenses | Bank fees

$0203020 | Insurance fees power lines Expenses | Insurance

50205010 | Transport costs Expenses | Transportation

| 50202030 | Concession fees Expenses | Finance costs

50206010 | Amortisation of intangible assets Expenses | Other operating expense

50206020 | Depreciation for distribution plant Expenses | Other operating expense

| 50206030 | Depreciation general plant Expenses | Other operating expense

50206040 aus plas pet exe pa dee Expenses | Other operating expense

50206050 efnanes noquisitien Expenses Other operating expense 50206060 | Other electric plant adjustment Expenses | Other operating expense

50206070 | Other utility plant Expenses | Other operating expense

50206080 orendind a comedians Assets Machinery and equipment

50207010 | Rent expense Expenses | Rent

50208010 | Import duty/ other tax expense Expenses jx expense oiler aa

50209010 | Royality charges Expenses seating Glassiiied Buon 50210010 Licence fees Expenses Licensees classified as non-operating

50202020 | Operating lease charge Expenses | Finance costs

50202030 | Concession fees Expenses | Finance costs

50202040 | Auditors' professional fees Expenses | Other operating expense

50202050 | Consultancy fees Expenses | Administrative expenses

50202060 | Legal expenses Expenses | Administrative expenses

50202070 | Compensation to third parties Expenses | Administrative expenses

50202080 | Publicity & advertisement Expenses | Administrative expenses

50202090 | Entertainment Expenses | Administrative expenses

50202100 | Agency fees Expenses | Administrative expenses

50202110 | Printing & stationery Expenses | Administrative expenses

50202120 | Rates Expenses | Administrative expenses

50202130 | Retail licencing Expenses | Administrative expenses

50202140 | Security expense Expenses | Administrative expenses

50202150 | Electricity Expenses | Administrative expenses

50202160 | Water Expenses | Administrative expenses

50202170 | Miscellaneous Expenses | Administrative expenses

50202180 | Parking fees Expenses | Administrative expenses

50202190 | Penalties Expenses | Administrative expenses

50202200 | Stamp duty Expenses | Administrative expenses

50202210 | Corporate social responsibility Expenses | Administrative expenses

50202211 Supervision Expenses | Administrative expenses

50202212 | Community relations- sundry Expenses | Administrative expenses

50202213 | Conservation Expenses | Administrative expenses

50202214 | Community safety program Expenses | Administrative expenses

50202215 Ctediond eaensen oie Expenses | Administrative expenses 50202216 | N/A Expenses | Administrative expenses

50202217 | N/A Expenses | Administrative expenses

50202220 | Debt collection expenses Expenses | Administrative expenses

[ soz02230 International travel expenses Expenses | Administrative expenses 50302040 Amortization-finance lease (USD) Expenses | Finance costs 50302050 | Amontiz ation -inta ngible asset Expenses | Finance costs 50302060 | Impairm ent charge Expenses | Finance costs 50302070 | Loan Proc essing fees Expenses | Finance costs 50302080 juetest expense on concessional Expenses | Finance costs 50302090 ore expense on commercial Expenses | Finance costs 50302100 Management fees Expenses | Finance costs 50302110 | Commitment fees Expenses | Finance costs 50302120 | Interest on long term debts Expenses | Finance costs 50302130 | Amortizati on of debt discoun t and Expenses | Finance costs expense

50302140 meee of premium on deb t- Expenses | Finance costs 50302150 | /{mortization of loss on reacquired Expenses | Finance costs 50302160 Am ortization of gain on reacquired debt - credit Expenses | Finance costs 50302170 inet on debt to associated companies Expenses | Finance costs Allowance for borrowe 50302180 during construction- d funds used | |. credit ; Expenses | Fina nce costs [0302 190 during construction %

Expenses | Finance costs Allowance for othe r funds used a

50302200 Interest exp obligations e nse on finance lease Expenses | Finance costs | 50302210 Other interest expense Expenses | Finance costs | soso1010 Property service charges Expenses Property service charge p> re) ic

50302010 | Provision for bad debts expense ad

Expenses .

by function Other Operatin

| s030s010 | Bad debts written off g expens es

Expenses | Other expense by nature | sosoaor0 | Compound and road work expenses | Expenses | Other expenses | 50304020 | Clearing and forwarding expenses Expe nses | Other expenses

50304030 | Courier expenses Expenses | Other expenses

50304040 | Advertising expenses Expenses | Other expenses

50304050 | Billing system expenses Expenses | Other expenses

50304051 | Supervision Expenses | Other expenses

50304052 | Meter reading expenses Expenses | Other expenses

50304053 | Customer billing Expenses | Other expenses

50304054 | Collecting Expenses | Other expenses

50304055 | Collecting- cash over and short Expenses | Other expenses

50304056 | Collection charges Expenses | Other expenses

50304057 | Bad debt expenses Expenses | Other expenses

50304058 Aenea ts SUSTOMer accounts Expenses | Other expenses 50304059 | N/A Expenses | Other expenses

50304060 | Line survey expenses Expenses | Other expenses

50304070 | Subscription Expenses | Other expenses

50304080 | Escrow costs Expenses | Other expenses

50304090 | Stock write off Expenses | Other expenses

50304100 | Board expenses Expenses | Other expenses

50304110 | Lease rentals Expenses | Other expenses

50304120 | Miscellaneous sales expenses Expenses | Other expenses

50304130 | Insurance fees others Expenses | Other expenses

50401010 | Litigation expenses Expenses | Litigation settlements

50508020 | Property tax Expenses oe other That} 50508030 | Deferred tax charge Expenses jax expense amet 50508040 | Other taxes Expenses - aiiee-than 50508050 | Withholding tax charge Expres; | Sevwsnsnn viltenttion 50508060 | Income taxes Expenses | Other expenses

50503020 | Non-utility operation expenses Expenses | Other expenses

50503030 | Extra-ordinary items Expenses | Other expense by nature

Cross references Companies Act, 2012, Act No. 1 of 2012.

RICHARD SANTO APIRE, Chairperson, Electricity Regulatory Authority.