Compilation of Rules and Regulations of the State of Georgia
Department 515 - RULES OF GEORGIA PUBLIC SERVICE COMMISSION
Chapter 515-6 - TELEPHONE UTILITIES
Subject 515-6-1 - TELEPHONE COMPANIES' CERTIFICATES
Rule 515-6-1-.15 - Certificate May Not be Capitalized
Universal Citation: GA Rules and Regs r 515-6-1-.15
Current through Rules and Regulations filed through September 23, 2024
Certificates will be issued by the Commission without charge and no utility shall capitalize on its books any value or amount for such certificates, and in rate proceedings the Commission will not allow any value in the rate base representing an alleged certificate value. However, reasonable expenses incurred by a utility may be charged to operating expenses.
Ga. L. 1878-79, p. 125; 1907, pp. 72, 75; 1922, pp. 143, 144; 1950, p. 311; 1964, p. 338; 1965, p. 283; 1975, Sec. 2, p. 406.
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