Section 263 - Pensions and Benefits ReserveA. This account shall include provisions made by the utility and amounts contributed by employees, for pensions, accident and death benefits, savings, relief, hospital and other provident purposes, where the funds represented by the reserve are included in the assets of the utility either in general or in segregated fund accounts.B. Amounts paid by the utility for the purposes for which this reserve is established shall be charged hereto.C. A separate account shall be kept for each kind of reserve included herein.If employee pension or benefit plan funds are not included among the assets of the utility but are held by outside trustees, payments into such funds, or accruals therefor, shall not be included in this account.