Ark. Code § 23-2-306
Current with legislation from 2024 effective through May 3, 2024.
The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.
Ark. Code § 23-2-306