Section 928 - Regulatory Commission ExpensesA. This account shall include all expenses (except pay of regular employees only incidentally engaged in such work) properly includible in utility operating expenses, incurred by the utility in connection with formal cases before the Department, or other regulatory bodies, or cases in which such a body is a party.B. Amounts of such expenses which by approval or direction of the Department are to be spread over future periods shall be charged to account 186, Miscellaneous Deferred Debits, and amortized by charges to this account.C. The utility shall be prepared to show the cost of each formal case.ITEMS
1. Salaries, fees, retainers, and expenses of counsel, solicitors, attorneys, accountants, engineers, clerks, attendants, witnesses, and others engaged in the prosecution of, or defense against petitions or complaints presented to regulatory bodies, or in the valuation of property owned or used by the utility in connection with such cases.2. Office supplies and expenses, stationery and printing, traveling expenses, and other expenses incurred directly in connection with formal cases before the Department or other regulatory bodies.NOTE A. - Exclude from this account and include in other appropriate operating expense accounts, expenses incurred in the improvement of service, additional inspection, or rendering reports, which are made necessary by the rules and regulations, or orders, of the Department or other regulatory bodies.
NOTE B. - Do not include in this account amounts includible in account 181, Unamortized Debt Discount and Expense, or account 192, Capital Stock Expense.