Part 181 - Instructions-general
- Section 181.1 - Classification of utilities
- Section 181.2 - Records
- Section 181.3 - Accounting period
- Section 181.4 - Submission of questions
- Section 181.5 - Accounting to be on accrual basis
- Section 181.6 - Interpretation of lists of items
- Section 181.7 - Transactions with associated companies
- Section 181.8 - Depreciation accounting
- Section 181.9 - Distribution of pay and expenses of employees
- Section 181.10 - Accounting for other departments
- Section 181.11 - Allocation of costs between electric plant and operating expenses to be made currently
- Section 181.12 - Employee pensions and benefits