Oklahoma Administrative Code
Title 165 - Corporation Commission
Chapter 45 - Gas Service Utilities
Subchapter 9 - Records and Reports
Section 165:45-9-8 - Reporting of nonutility operations or subsidiaries

(a) When a utility is engaged in any type of nonutility operations through subsidiaries or otherwise, or in any business not considered in the ratemaking process, and personnel, services, material, equipment, or the use of any facility of the utility is supplied for the operation of such other type of business or subsidiary, the utility shall keep an accurate account of the allocation of all such costs between utility and nonutility operations. All such costs shall mean actual cost plus any direct or indirect charges related to the cost of personnel, services, material, equipment or facilities calculated on the same basis used in allocating direct and indirect charges to the utility operations. There shall be a written accounting of the allocation of these costs between utility and nonutility operations on a monthly basis.

(b) The cost of keeping records and any other expense caused by furnishing such personnel, services, material, equipment or facilities shall be charged to the recipient thereof. Such costs shall be calculated as set forth in subsection (a) of this Section.

(c) Records of and reports on personnel, services, material, or facilities allocated to other types of business or subsidiaries referred to in this Section shall be available to the Commission or its representatives.