Iowa Admin. Code r. 199-18.6 - Gas utilities
(1)
Units of property. Rate-regulated gas utilities shall maintain
an accounting system for Units of Property in Accounting for Additions and
Retirements of Gas Plant in accordance with the "Uniform systems of
accounts-electric rules" rule in 199-Chapter 16.
(2)
Preservation of records.
All gas utilities subject to regulation by the commission shall preserve the
records of their operations in accordance with the provisions of FERC rules , 18
CFR Part 225, Preservation of Records of Natural Gas Companies, as issued
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
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