(a) The commission may classify the public utilities under its jurisdiction and prescribe a uniform system of accounts for each class and the manner in which the accounts and supporting records shall be kept.
(b) A public utility shall maintain its accounts on a calendar year basis unless specifically authorized by the commission to maintain its accounts on a fiscal year basis. Within 90 days after the close of its authorized annual accounting period, or additional time granted upon a showing of good cause, a public utility shall file with the commission a verified annual report of its operations during the period reported, on forms prescribed by the commission.
Section: 42.05.451 42.05.460 42.05.461 42.05.470 42.05.471 42.05.480 42.05.481 42.05.490 42.05.491 42.05.500 42.05.501 42.05.510 NextLast modified: November 15, 2016