N.J. Admin. Code § 14:9-12.1

Current through Register Vol. 56, No. 24, December 18, 2024

Section 14:9-12.1 - Adoption by reference of the Water Uniform System of Accounts

(a) The Board adopts by reference the Uniform System of Accounts (USOA) for Class A, Class B, and Class C Water Utilities that have been promulgated by the National Association of Regulatory Utility Commissioners (NARUC), as amended and supplemented, that NARUC may adopt, insofar as they relate to water utilities subject to the jurisdiction of the Board.

1. Class A Water Utilities are those water utilities that have water operating revenues of $ 1,000,000 or more.

2. Class B Water Utilities are those water utilities that have water operating revenues of $ 200,000 or more, but less than $ 1,000,000.

3. Class C Water Utilities are those water utilities that have water operating revenues of less than $ 200,000.

(b) A copy of the NARUC USOA for Class A, Class B, and Class C water utilities is available for inspection at the Board's offices, or a copy may be purchased from the NARUC, 1101 Vermont Avenue, NW, Suite 200, Washington, DC 20005; phone (202) 898-2200. A copy may also be purchased online at the NARUC website, located at www.naruc.org.

N.J. Admin. Code § 14:9-12.1

Adopted by 53 N.J.R. 1399(a), effective 8/16/2021