Oklahoma Administrative Code
Title 165 - Corporation Commission
Chapter 65 - Water Service Utilities
Subchapter 9 - Records, Reports, and Filing Requirements
Section 165:65-9-9 - Cost of services, material, or facilities for other types of business or subsidiaries

(a) When a utility is engaged in any type of non-utility business or operations, through subsidiaries or otherwise, or in any business not considered in the ratemaking process, and personnel, material, equipment, or 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 or allocation of all of the cost of personnel, services, material, equipment, or any facility between utility and non-utility operations. There shall be a written accounting thereof between utility and non-utility operations on a monthly basis. This accounting will clearly delineate company's utility and non-utility expenses and revenues for the purposes of accurate ratemaking.

(b) The cost of keeping the records and any other expense caused by furnishing such services, materials, or facilities shall be charged to the recipient thereof. "All of the cost" in this Section shall mean actual cost plus any direct or indirect charges related to the cost of services, materials, or facilities calculated on the same basis used in allocating direct and indirect charges to the utility operations.

(c) Records of and reports on services, materials, or facilities to other types of business or subsidiaries referred to in this Section shall be available to PUD or its representatives.