Any public utility which operates a radio paging service shall maintain a separate set of books of accounts or establish a separate subsidiary for its paging operations, unless exempted by the Commission pursuant to 35-A M.R.S.A. §8501 for good cause shown. If a separate set of books is used, the requirements contained in Part 32 shall apply.
65- 407 C.M.R. ch. 210, § 4