Part 321 - Instructions-general
- Section 321.1 - Classification of utilities
- Section 321.2 - Records
- Section 321.3 - Accounting period
- Section 321.4 - Submission of questions
- Section 321.5 - Accounting to be on accrual basis
- Section 321.6 - Interpretation of lists of items
- Section 321.7 - Transactions with associated companies
- Section 321.8 - Depreciation accounting
- Section 321.9 - Distribution of pay and expenses of employees
- Section 321.10 - Accounting for other departments
- Section 321.11 - Allocation of costs between gas plant and operating expenses to be made currently
- Section 321.12 - Employee pensions and benefits