New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 3 - UTILITIES FINANCIAL ACCOUNTING AND REPORTING-GENERAL PROVISIONS
Part 610 - UNIFORM SYSTEMS OF ACCOUNTS AND ANNUAL REPORT FORMS
Section 17.3.610.10 - UNIFORM SYSTEM OF ACCOUNTS AND ANNUAL REPORT FORMS FOR CLASS A AND CLASS B UTILITIES

Class A and class B gas public utilities as defined in 17.3.610.9 NMAC shall keep their books and records in compliance with the uniform system of accounts for natural gas companies (class A and class B), effective January 1, 1961, prescribed by the FPC with subsequent revisions by FERC, and shall use the current form of annual report for natural gas companies (class A and class B) prescribed by FERC; provided that any class A or class B gas public utility may at its option keep its books and records in compliance with the uniform system of accounts for class A and class B gas utilities, 1958, adopted by NARUC at its annual convention in 1958.