Iowa Admin. Code r. 199-18.4 - Electric utilities other than rural electric cooperatives

(1) Units of property. Rate-regulated electric utilities shall maintain an accounting system for Units of Property in Accounting for Additions and Retirements of Electric Plant in accordance with the "Uniform systems of accounts-electric rules" rule in 199-Chapter 16.

(2) Preservation of records. All electric utilities subject to regulation by the commission shall preserve the records of their operations in accordance with the provisions of Part 125 of the FERC rules, 18 CFR Part 125, Preservation of Records of Public Utilities and Licensees, as issued on August 15, 2000. Rate-regulated companies shall further ensure the preservation of records of associated companies, whether or not the associated companies are themselves utilities, as necessary to support the cost of services rendered to the utility by the associated companies.

Notes

Iowa Admin. Code r. 199-18.4

Amended by IAB January 30, 2019/Volume XLI, Number 16, effective 3/6/2019 Adopted by IAB February 21, 2024/Volume XLVI, Number 17, effective 3/27/2024 Editorial change: IAC Supplement 7/24/2024