Utah Administrative Code
Topic - Public Service Commission
Title R746 - Administration
Rule R746-310 - Uniform Rules Governing Electricity Service by Electric Utilities
Section R746-310-7 - Accounting
Universal Citation: UT Admin Code R 746-310-7
Current through Bulletin 2025-06, March 15, 2025
A. Uniform System of Accounts -- The Commission adopts the FERC rules found at 18 CFR Part 101, which is incorporated by reference, as the uniform system of accounts for electric utilities subject to Commission jurisdiction. Utilities shall employ and adhere to that system.
B. Uniform List of Retirement Units of Property --
1. The Commission adopts the FERC rules found
at 18 CFR Part 116, incorporated by reference, as the schedule to be used in
conjunction with the uniform system of accounts in accounting for additions to
and retirements of electric plant. Utilities subject to Commission jurisdiction
shall employ and adhere to this schedule.
2. Utilities shall obtain Commission approval
prior to making a change in depreciation rates, methods or lives for either new
or existing property.
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