Section 1 - Classification of Gas Plant at Effective Date of System of AccountsA. Each utility shall classify its gas plant as of January 1, 1961, the effective date of this system of accounts, in accordance with the gas plant accounts prescribed herein.B. The cost to the utility of its gas plant shall be ascertained by analysis of the utility's records. Adjustments shall not be made to record in gas plant accounts amounts previously charged to operating expenses or to income deductions in accordance with the uniform system of accounts in effect at the time or in accordance with the discretion of management as exercised under a uniform system of accounts, or under accounting practices previously followed.