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15 USC § 717e - Ascertainment of cost of property

(a) Cost of property
The Commission may investigate and ascertain the actual legitimate cost of the property of every natural-gas company, the depreciation therein, and, when found necessary for rate-making purposes, other facts which bear on the determination of such cost or depreciation and the fair value of such property.
(b) Inventory of property; statements of costs
Every natural-gas company upon request shall file with the Commission an inventory of all or any part of its property and a statement of the original cost thereof, and shall keep the Commission informed regarding the cost of all additions, betterments, extensions, and new construction.

Source

(June 21, 1938, ch. 556, § 6,52 Stat. 824.)

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The most recent Classification Table update that we have noticed was Friday, May 13, 2011

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15 USCDescription of ChangeSession YearPublic LawStatutes at Large

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