North Carolina Administrative Code
Title 04 - COMMERCE
Chapter 11 - UTILITIES COMMISSION
Chapter 7
Section 11 R07-35 - UNIFORM SYSTEM OF ACCOUNTS

Universal Citation: 11 R 07-35 NC Admin Code 11 R 07-35
Current through Register Vol. 39, No. 6, September 16, 2024

The Uniform System of Accounts for Water Utilities as revised in 1984 by the National Association of Regulatory Utility Commissioners, and all subsequent revisions thereto unless otherwise ordered by the Commission, are hereby adopted by this Commission as the accounting rules of this Commission for water companies and are prescribed for the use of all water utilities under the jurisdiction of the North Carolina Utilities Commission having annual gross operating revenues of $10,000 or more derived from the sales of water, viz:

Uniform System of Accounts for Class A Water Utilities - 1984.

Uniform System of Accounts for Class B Water Utilities - 1984.

Uniform System of Accounts for Class C Water Utilities - 1984.

NCUC Docket No. W-100, Sub 3, 5/24/74; NCUC Docket No. W-100, Sub 18, 6/1/92.

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