023-3 Wyo. Code R. §§ 3-12 - System of Accounts
Each utility shall maintain all accounting and statistical data necessary to provide complete and accurate information regarding the utility's properties and operations.
(a) Pipeline utilities and privately owned
gas and electric utilities shall maintain accounting records in accordance with
FERC's Uniform System of Accounts.
(b) Water utilities shall maintain their
accounting records in accordance with applicable NARUC Uniform System of
Accounts for Class A, B, C and D water utilities.
(c) Any utility operating as a utility in any
other state or engaged in non-utility operations shall separately maintain the
accounting and statistical data that pertain to utility operation in the State
of Wyoming.
Notes
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