52 Pa. Code § 59.42 - Systems of accounts
(a)
Each major gas public utility shall keep its accounts in conformity with the
"Uniform System of Accounts Prescribed for Natural Gas Companies (Major)" by
the Federal Energy Regulatory Commission ( 18 CFR Part 201 ).
(b) Each nonmajor gas public utility shall
keep its accounts in conformity with the "Uniform System of Accounts Prescribed
for Natural Gas Companies (Non-Major)" by the Federal Energy Regulatory
Commission ( 19 CFR Part 201 ).
(c)
A gas public utility with annual gas operating revenue of less than $25,000
shall keep the accounts as will be adequately informative for reasonable and
foreseeable regulatory purposes.
(d) This section applies to manufactured gas
public utilities.
Notes
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