52 Pa. Code § 57.42 - Systems of accounts prescribed

(a) Each Class A and Class B electric public utility shall keep its accounts in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class A and Class B)" of the Federal Energy Regulatory Commission.

(b) Each Class C electric public utility shall keep its accounts in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class C)" of the Federal Energy Regulatory Commission.

(c) Each Class D electric public utility shall keep its accounts in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees (Class D)" of the Federal Energy Regulatory Commission.

Notes

52 Pa. Code § 57.42

The provisions of this § 57.42 adopted February 25, 1946; amended through May 29, 1973; amended January 7, 1983, effective 1/8/1983, 13 Pa.B. 131.

The provisions of this § 57.42 issued under Public Utility Code, 66 Pa.C.S. § § 331, 501, 504 and 1501.

This section cited in 52 Pa. Code § 57.43 (relating to accounting for merchandising, jobbing and contract work); and 52 Pa. Code § 57.46 (relating to continuing property records).