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 17.3.610.11 - UNIFORM SYSTEM OF ACCOUNTS AND ANNUAL REPORT FORMS FOR CLASS C UTILITIES

Class C and class D 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 C), 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 (classes C and D) prescribed by FERC; provided that any class C gas public utility may at its option keep its books and records in compliance with the uniform system of accounts for class C gas utilities, 1958, adopted by NARUC at its annual convention in 1958.