Alabama Administrative Code
Title 770 - ALABAMA PUBLIC SERVICE COMMISSION
Chapter 770-X-2 - GENERAL RULES GOVERNING UNIFORM SYSTEM OF ACCOUNTING AND REPORTING OF UTILITIES
Section 770-X-2-.03 - Section 3

Universal Citation: AL Admin Code R 770-X-2-.03

Current through Register Vol. 42, No. 5, February 29, 2024

The accounting systems hereby prescribed are as follows:

(a) Electric and Gas: The appropriate, currently effective Uniform System of Accounts of the Federal Energy Regulatory Commission shall be used by all electric and gas utilities.

(b) Water: Generally Accepted Accounting Principles applied on a consistent basis shall be used by all water utilities.

(c) Pipeline Companies: The appropriate, currently effective Uniform System of Accounts of the Federal Energy Regulatory Commission shall be used by all pipeline companies.

Author: Alabama Public Service Commission

Statutory Authority: Code of Ala. 1975, §§ 37-1-32, 37-1-38, 37-1-54.

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