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 17.3.610.13 - EFFECT OF ADOPTION OF UNIFORM SYSTEMS OF ACCOUNTS

The adoption of the respective uniform systems of accounts by 17.3.610 NMAC shall not be construed as approval or acceptance of any item recorded pursuant to the system of accounts on the books of any utility for the purpose of fixing rates or determining other matters before the commission. The systems of accounts are designed to record the facts of the operations of all gas utilities in a uniform manner. When engaged in fixing rates or passing upon other matters before it the commission will determine what consideration shall be given to various items recorded in the several accounts.