Pennsylvania Code
Title 52 - PUBLIC UTILITIES
Part I - Public Utility Commission
Subpart C - Fixed Service Utilities
Chapter 65 - WATER SERVICE
Subchapter A - SERVICE GENERALLY
Section 65.16 - System of accounts

Universal Citation: 52 PA Code ยง 65.16

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

(a) A public utility having annual operating revenue of $750,000 or more (average of the last 3 consecutive years) shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class A Water Utilities prescribed by the National Association of Regulatory Utility Commissioners (N.A.R.U.C.).

(b) A public utility having annual operating revenues of $150,000 or more but less than $750,000 (average of the last 3 consecutive years) shall keep its accounts in conformity with the Uniform System of Accounts for Class B Water Utilities prescribed by N.A.R.U.C.

(c) A public utility having annual operating revenues of less than $150,000 (average of the last 3 consecutive years) shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class C Water Companies prescribed by N.A.R.U.C.

(d) Public utilities subject to this section shall have until January 1, 2000, to convert to the most recent Uniform System of Accounts for Class A, Class B or Class C Water Utilities prescribed by N.A.R.U.C.

The provisions of this §65.16 issued under the Public Utility Code, 66 Pa.C.S. § § 317, 501, 1301, 1304, 1501, 1502, 1504, 1507, 1508, 1702 and 1704; amended under the Public Utility Code, 66 Pa.C.S. § § 501, 504, 505, 506, 1301 and 1501.

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