Article 4 - BOOKS AND ACCOUNTS

Section 791 - Public utility office located in county in which property located
Section 792 - Establishment of system of accounts to be kept by public utilities
Section 792.5 - Balancing account reflecting balance between related costs and revenues
Section 793 - System of accounts for corporations subject to regulatory authority of United States
Section 794 - Authority to prescribe accounts in which particular outlays and receipts entered, charged or credited
Section 795 - Public utilities to carry depreciation account
Section 796 - Expenses for advertising encouraging increased consumption disallowed for purposes of setting rates
Section 797 - Audit of transactions between corporation and subsidiary or affiliate of or corporation holding controlling interest
Section 798 - Imprudent payment made or receipt of less than reasonable payment from subsidiary or affiliate or corporation holding controlling interest
Section 799 - Taxes enacted by local jurisdiction and collected by public utilities