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 31.12.01.104 - UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES
Universal Citation: ID Admin Code 31.12.01.104
Current through August 31, 2023
The Commission adopts by reference the Uniform System of Accounts for Class A and B Water Utilities, 1996 Edition, published by the National Association of Regulatory Utility Commissioners (NARUC), available at www.naruc.org/store. The accounts adopted by reference are adopted for the 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 these accounts. All Class A and B water 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)
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