The accounts of the equipment rental fund shall be set up and maintained in such a manner as to separately show the rental and other sources of revenues from the various departments and funds of the city, and shall make an allocation of such revenues between that required for operational costs and the amount to be set aside for the acquisition and replacement of equipment. It shall conform as nearly as possible to the uniform accounting system for equipment rental funds for cities of the state, prepared by the State Auditor, Division of Municipal Corporations on January 28, 1965, and as the same may be modified or amended. (Ord. 1079 § 1, 1983).