A professional who keeps records of fixed-capital accounts. Responsibilities include:

• Posts completed gas or electric work orders to respective accounts in plant ledgers.
• Appraises retirement values of equipment, such as gas mains, regulators, meters, and transformers and posts retirements to fixed-capital record books.
• Balances fixed-capital record books with respective control accounts in general ledger.
• Prepares journal vouchers, makes trial balances, and compiles reports of money charged to fixed-capital accounts.