Section 39-1-16-100 - Systems of AccountsEach utility shall establish and maintain a system of accounts in accordance with the orders of this Commission. From and after August 1, 1988:
1. All certificated providers of local exchange telecommunication services shall maintain their accounts in accordance with the Uniform System of Accounts prescribed by the Federal Communications Commission.2. All certificated providers of gas and electric service shall maintain their accounts in accordance with the Uniform System of Accounts prescribed by the Federal Energy Regulatory Commission; provided, in the case of any utility that is required to keep a system of accounts prescribed by the Tennessee Valley Authority or the Rural Electrification Administration, such system of accounts shall be deemed sufficient compliance with the system prescribed by the Commission.3. All certificated providers of water or sewer services shall maintain their accounts in accordance with the requirements of the Uniform System of Accounts prescribed by the National Association of Regulatory Utility Commissioners. This rule shall not be interpreted so as to prevent the Commission from requiring additional or supplemental accounting in addition to that provided for above where such do not conflict with those prescribed by the applicable federal regulatory agency.
39 Miss. Code. R. 1-16-100