20230609DFM Suggestion_REDLINE.pdf

Section 000 Page 1 JScholer_05162023

31.12.01 – SYSTEMS OF ACCOUNTS FOR PUBLIC UTILITIES REGULATED BY THE IDAHO PUBLIC UTILITIES COMMISSION
000. LEGAL AUTHORITY. Chapters 1 through 7, Title 61, Idaho Code, and the specific legal authority of Section 61-524, Idaho Code. (3-31-22) 001. 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. INCORPORATION BY REFERENCE. 1. Uniform System of Accounts for Electic Utilities: Available at eCFR :: 18 CFR Part 101 -- Uniform
System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act.
2. Uniform System of Accounts for Gas Utilities: Available at eCFR :: 18 CFR Part 201 -- Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act.
3. Uniform System of Accounts for Telephone Utilities: Available at eCFR :: 47 CFR Part 32 -- Uniform System of Accounts for Telecommunications Companies.
4. Uniform System of Accounts for Water Utilities. 1996 Version: Available at
https://maxxwww.naruc.org/forms/store/ProductFormPublic/uniform-system-of-accounts-for-class-a-b-water-utilities
003. -- 999. (RESERVED)