EXHIBIT V - B
             

                                   UTILITIES ACCRUAL
            (For Utility Services Received But Not Entered in the Appropriation Ledger)

Rates:  Electricity____per____;  Gas____per____;  Steam____per____;  Water____per____;

                                    July               August               September            October
                              Quantity   Amount    Quantity   Amount      Quantity   Amount   Quantity   Amount
Unit I
  Electricity
  Gas
  Steam
  Water                      _________   ________ __________  _______   ___________ _______  __________ _________                                             

     Total Accrual           _________   ________ __________  _______   ___________ _______  __________ _________                                                 

Unit  II
  Electricity
  Gas
  Steam
  Water                      __________  ________ __________  ________  ___________ _______  __________ _________

     Total Accrual           __________  ________ __________  ________  ___________ _______  __________ _________

Other Facilities

   (Same Format)