66 Pennsylvania Consolidated Statutes Chapter 17 - Accounting And Budgetary Matters

• Section 1701 - Mandatory Systems Of Accounts
  The commission may, after reasonable notice and hearing, establish systems of accounts, including cost finding procedures, to be kept by public utilities, or may...
• Section 1702 - Continuing Property Records
  The commission may require any public utility to establish, provide, and maintain as a part of its system of accounts, continuing property records, including...
• Section 1703 - Depreciation Accounts; Reports
  (a) Accounts.--Every public utility shall carry on its books or records of account, proper and reasonable sums representing the annual depreciation on its property...
• Section 1704 - Records And Accounts To Be Kept In Commonwealth
  (a) General rule.--Every public utility shall keep such books, accounts, papers, records, and memoranda, as shall be required by the commission, in an office...
• Section 1705 - Budgets Of Public Utilities
  (a) Proposed budgets; adjustments; determination.--The commission may, by regulation, require any class of public utilities, except common carriers, to file proposed budgets with the...
• Section 1706 - Applicability To Municipal Corporations
  The provisions of sections 505 (relating to duty to furnish information to commission; cooperation in valuing property), 506 (relating to inspection of facilities and...

Last modified: October 8, 2016