26 Del. Admin. Code § 1002-E-1.0
In order that the Commission be currently informed of the earnings level of the utilities and regulated companies subject to its jurisdiction, every public utility and regulated company classified as a major utility or regulated company (those with annual intra-state PSC jurisdictional revenues of $1 million or more) shall file with the Commission the information contained in this Part E. The reports described in Part E will be based upon information recorded in accordance with the appropriate Federal Energy Regulatory Commission (FERC), Federal Communications Commission (FCC), Rural Electrification Administration (REA), and National Association of Regulatory Utility Commissioners (NARUC) Uniform System of Accounts as adopted or modified from time-to-time by this Commission.
26 Del. Admin. Code § 1002-E-1.0