New Jersey Administrative Code
Title 14 - PUBLIC UTILITIES
Chapter 5 - ELECTRIC SERVICE
Subchapter 6 - UNIFORM SYSTEM OF ACCOUNTS FOR CLASSES A AND B ELECTRIC UTILITIES
Section 14:5-6.1 - Adoption by reference of the Uniform System of Accounts

The Board adopts by reference the Uniform System of Accounts (USOA) for Classes A and B Electric Utilities that have been promulgated by the Federal Energy Regulatory Commission (FERC), as well as all present and subsequent amendments, revisions, deletions, and corrections, which the FERC may adopt, insofar as they relate to EDCs, subject to the jurisdiction of the Board, and are in accordance with the Board's policies and procedures. Information about the USOA may be obtained at www.ferc.gov/enforcement-legal/enforcement/accounting-matters.