Utah Admin. Code R746-320-7 - Accounting
A. Uniform System
of Accounts -- The Commission adopts 18 CFR 201, incorporated by this
reference, as the uniform system of accounts for gas utilities subject to
Commission jurisdiction. Utilities shall use this system.
B. Uniform List of Retirement Units of
Property -- The Commission adopts 18 CFR 216, incorporated by this reference,
as the schedule to be used in conjunction with the uniform system of accounts
in accounting for additions to and retirements of gas plant. Utilities subject
to Commission jurisdiction shall use this schedule.
Notes
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