20230504Draft System of Accounts Rule Edit 2023 (Red Line).pdf

Section 103 Page 1 032023_SGoodson

31.12.01 – SYSTEMS OF ACCOUNTS FOR PUBLIC UTILITIES REGULATED BY THE IDAHO PUBLIC UTILITIES COMMISSION
000. LEGAL AUTHORITY (RULE 0). These rules are adopted under the general legal authority of the Public Utilities Law, Chapters 1 through 7, Title 61, Idaho Code, and the specific legal authority of Section 61-524, Idaho Code. (3-31-22) 001. TITLE AND SCOPE (RULE 1). The name of this chapter is “Systems of Accounts for Public Utilities Regulated by the Idaho Public Utilities
Commission.” This chapter has the following scope: All Class A and B electric, gas, telephone, and water public utilities are required to maintain their books and records according to the systems of accounts adopted by this rule. (3-31-22) 002. WRITTEN INTERPRETATIONS – AGENCY GUIDELINES (RULE 2). Written interpretations to these rules can be obtained from the Secretary of the Idaho Public Utilities Commission
and are available from the office of the Commission Secretary. (3-31-22) 003. ADMINISTRATIVE APPEALS (RULE 3). Any person requesting a waiver from any provision of the Uniform Systems of Accounts pay petition the Idaho Public Utilities Commission for a waiver pursuant to the Commission’s Rules of Procedure, IDAPA 31.01.01.000 et seq. (3-31-22)
002. – 004. (RESERVED) 005. DEFINITIONS (RULE 5). The terms used herein “electrical corporation,” “gas corporation,” “telephone corporation,” and “water corporation” have the meanings given to them by statute in Chapter 1, Title 61, Idaho Code and orders of the Idaho Public
Utilities Commission and decisions of the Supreme Court of Idaho construing those statutes. (3-31-22) 006. -- 007. (RESERVED) 008. INCORPORATION BY REFERENCE (RULE 8). Rule 101, 102, 103 and 104 incorporate by reference various federal accounting regulations and accounting
standards issued by the National Association of Regulatory Utility Commissioners. Each applicable rule identifies the issuing entity for each regulation or standard and indicates where the incorporated materials may be obtained. Incorporated materials are also available for inspection and copying at the offices of the Idaho Public Utilities Commission and the Idaho State Law Library. (3-31-22) 009. -- 100. (RESERVED)
UNIFORM SYSTEMS OF ACCOUNTS
Rules 101 through 200
101. UNIFORM SYSTEM OF ACCOUNTS FOR ELECTRIC UTILITIES (RULE 101). The Commission adopts by reference the Uniform System of Accounts for Major (previously Class A and B) Electric Utilities contained in the Code of Federal Regulations, Title 18, Part 101 (April 1, 2007), viewable online at www.govinfo.gov/app/collection/cfr/2007. For payment by credit card, call toll-free 866-512-1800. The accounts adopted by reference are adopted for convenience of establishing uniform systems of accounts only for accounting and reporting and do not bind the Commission in any manner to any particular ratemaking treatment of items in those accounts. All Major electrical corporations subject to the regulatory authority of the Idaho Public Utilities Commission are required to maintain their regulatory books according to the system of accounts adopted by this rule. (3-31-22)

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102. UNIFORM SYSTEM OF ACCOUNTS FOR GAS UTILITIES (RULE 102). The Commission adopts by reference the Uniform System of Accounts for Major (previously Class A and B) Natural Gas Companies contained in the Code of Federal Regulations, Title 18, Part 201 (April 1, 2007), viewable online at www.govinfo.gov/app/collection/cfr/2007. For payment by credit card, call toll-free 866-512-1800. The accounts adopted by reference are adopted for convenience of establishing uniform systems of accounts only for
accounting and reporting and do not bind the Commission in any manner to any particular ratemaking treatment of items in those accounts. All Major gas corporations subject to the regulatory authority of the Idaho Public Utilities Commission are required to maintain their regulatory books according to the system of accounts adopted by this rule. (3-31-22) 103. UNIFORM SYSTEM OF ACCOUNTS FOR TELEPHONE UTILITIES (RULE 103).
The Commission adopts by reference the Uniform System of Accounts for Class A and B Telephone Utilities contained in the Code of Federal Regulations, Title 47, Part 32 (October 1, 2007), viewable online at www.govinfo.gov/app/collection/cfr/2007. For payment by credit card, call toll-free 866-512-1800. The accounts adopted by reference are adopted for convenience of establishing uniform systems of accounts only and do not bind the Commission in any manner to any particular ratemaking treatment of items in those accounts. All Class A and B telephone corporations subject to the regulatory authority of the Idaho Public Utilities Commission are required to
maintain their regulatory books according to the system of accounts adopted by this rule. (3-31-22) 104. UNIFORM SYSTEM OF ACCOUNTS FOR WATER UTILITIES (RULE 104). The Commission adopts by reference the Uniform System of Accounts for Class A and B Water Utilities, 1996 Edition, published by the National Association of Regulatory Utility Commissioners (NARUC), available at www.naruc.org/store. The accounts adopted by reference are adopted for the convenience of establishing uniform
systems of accounts only and do not bind the Commission in any manner to any particular ratemaking treatment of items in these accounts. All Class A and B water corporations subject to the regulatory authority of the Idaho Public Utilities Commission are required to maintain their regulatory books according to the system of accounts adopted by this rule. (3-31-22) 105. -- 999. (RESERVED)