Okla. Admin. Code § 165:70-5-60

Current through Vol. 42, No. 7, December 16, 2024

Section 165:70-5-60 - Accounting treatments specifically approved by the Commission

(a) The utility shall identify, by PUD Cause No. and OCC Order No., each instance where the utility has received specific approval from the Commission to adopt a particular accounting treatment related to the deferral and/or recovery of expenses or revenues.

(b) The utility shall identify, by PUD Cause No. and OCC Order No., each instance where the utility has received approval from the Commission to defer, for future recovery consideration, any portion of its plant investment, or where the recovery of a plant investment is subject to a regulatory phase-in plan.

(c) The utility shall identify how the accounting treatment identified in (a) or (b) of this Section is reflected in its current filing.

Okla. Admin. Code § 165:70-5-60

Added at 11 Ok Reg 3753, eff 7-11-94