Pennsylvania Code
Title 52 - PUBLIC UTILITIES
Part I - Public Utility Commission
Subpart C - Fixed Service Utilities
Chapter 57 - ELECTRIC SERVICE
Subchapter D - ACCOUNTS AND RECORDS
Section 57.42 - Systems of accounts prescribed

Universal Citation: 52 PA Code ยง 57.42

Current through Register Vol. 54, No. 38, September 21, 2024

(a) Each Class A and Class B electric public utility shall keep its accounts in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class A and Class B)" of the Federal Energy Regulatory Commission.

(b) Each Class C electric public utility shall keep its accounts in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class C)" of the Federal Energy Regulatory Commission.

(c) Each Class D electric public utility shall keep its accounts in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class D)" of the Federal Energy Regulatory Commission.

The provisions of this §57.42 issued under Public Utility Code, 66 Pa.C.S. § § 331, 501, 504 and 1501.

This section cited in 52 Pa. Code § 57.43 (relating to accounting for merchandising, jobbing and contract work); and 52 Pa. Code § 57.46 (relating to continuing property records).

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