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Las Vegas - July 31, 1952 Mr. L. A. Whit© - Omaha R eferrin g to your l e t t e r o f July lo t h , F ile Mo. BD 1-18, concerning delinquent w ater se rv ic e accounts. X presume the purpose o f the suggested segregation i s that Form 26 r e f l e c t any past due amounts uncollected and advance payments cu rren tly ra th e r than the net status of the se rv ic e account as has been the p ra c tic e h ere to fo re. To make the segregation suggested w i l l so compli­cate our accounting p ra c tic e and so in crease the volume o f work, I a n tic ip a te there w i l l be a su b sta n tia l delay in c lo sin g the monthly accounting and submission of Form 26 as the Bookkeeper w i l l o f n ecessity have to check a l l accounts w ith Form 27. A casual review of our accounts as o f September 1, 1951 in d ic a te s that in excess o f on e-th ird o f our accounts were p aid in advance at the time the l a s t in crease was granted. To have made the suggested segregation would have n ecessitated a Check o f each account each month to determine the amount un collected and the advance payment. We a n tic ip a te e a rly d ecision fo llo w in g our recent hearing at Reno and expect a fu rth e r in crease In rates which w i l l n e c e ssita te again recomputing a l l service ra te s, Sub­s t a n t ia lly o n e-th ird of the accounts are p resen tly paid in advance but i t may be several months before the increases w i l l be collected. To report on Fora 26 each month the amount o f the In crease un collected fo r each account and to make app ro p riate c re d its when p aid w i l l n ec essitate the