Part 461 - Instructions-general
- Section 461.1 - Classification of utilities
- Section 461.2 - Records
- Section 461.3 - Accounting period
- Section 461.4 - Submission of questions
- Section 461.5 - Interpretation of lists of items
- Section 461.6 - Delayed items
- Section 461.7 - Unaudited items
- Section 461.8 - Transactions with associated companies
- Section 461.9 - Depreciation accounting
- Section 461.10 - Distribution of pay and expenses of employees
- Section 461.11 - Employee pensions and benefits
- Section 461.12 - Territorial subdivisions
- Section 461.13 - Accounting for other departments
- Section 461.14 - Spreading of income, revenue, and expense items
- Section 461.15 - Allocation of costs between steam plant and operating expenses to be made currently
- Section 461.16 - Charges shall be just and reasonable
- Section 461.17 - Approval by the commission