Utah Admin. Code R746-310-7 - Accounting
A. Uniform System
of Accounts -- The Commission adopts the FERC rules found at 18 CFR Part 101,
which is incorporated by reference, as the uniform system of accounts for
electric utilities subject to Commission jurisdiction. Utilities shall employ
and adhere to that system.
B.
Uniform List of Retirement Units of Property --
1. The Commission adopts the FERC rules found
at 18 CFR Part 116, incorporated by reference, as the schedule to be used in
conjunction with the uniform system of accounts in accounting for additions to
and retirements of electric plant. Utilities subject to Commission jurisdiction
shall employ and adhere to this schedule.
2. Utilities shall obtain Commission approval
prior to making a change in depreciation rates, methods or lives for either new
or existing property.
Notes
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