C.M.R. 65, 407, ch. 730 - COMPLIANCE WITH THE GAAP REQUIREMENTS OF SFAS 109

  1. § 407-730-1 - Purpose and Scope
  2. § 407-730-2 - Definitions
  3. § 407-730-3 - Compliance Required for Regulatory Accounting
  4. § 407-730-4 - Reporting and Filing Requirements
  5. § 407-730-5 - Waiver

SUMMARY: This rule establishes the regulatory accounting and reporting requirements related to compliance by public utilities in Maine that are subject to the Generally Accepted Accounting Principles that are set forth by the Financial Accounting Standards Board in Statement of Financial Accounting Standard No. 109, Accounting for Income Taxes.

Notes

C.M.R. 65, 407, ch. 730
EFFECTIVE DATE:
This rule was approved as to form and legality by the Attorney General on September 10, 1993. It was filed with the Secretary of State on September 10, 1993 and will be effective on September 15, 1993.
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 4, 1996
NON-SUBSTANTIVE CHANGES:
March 26, 1999 - converted to MS Word.

STATUTORY AUTHORITY: 35-A M.R.S.A. §501.

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