Idaho Administrative Code
Title IDAPA 31 - Public Utilities Commission
Rule 31.12.01 - SYSTEMS OF ACCOUNTS FOR PUBLIC UTILITIES REGULATED BY THE IDAHO PUBLIC UTILITIES COMMISSION
UNIFORM SYSTEMS OF ACCOUNTS
Section 31.12.01.103 - UNIFORM SYSTEM OF ACCOUNTS FOR TELEPHONE UTILITIES
The Commission adopts by reference the Uniform System of Accounts for Class A and B Telephone Utilities contained in the Code of Federal Regulations, Title 47, Part 32 (October 1, 2007), viewable online at www.govinfo.gov/app/collection/cfr/2007. For payment by credit card, call toll-free 866-512-1800. The accounts adopted by reference are adopted for convenience of establishing uniform systems of accounts only and do not bind the Commission in any manner to any particular ratemaking treatment of items in those accounts. All Class A and B telephone corporations subject to the regulatory authority of the Idaho Public Utilities Commission are required to maintain their regulatory books according to the system of accounts adopted by this rule. (3-31-22)