Section R746-330-4 - Uniform System of AccountsA. Adoption of System of Accounts--The Commission adopts, and incorporates by this reference, the following Uniform Systems of Accounts. 1. Water utilities - Classes A, B, and C Water Utilities, 1996 editions, published by the National Association of Regulatory Utility Commissioners.2. Sewer utilities - Classes A, B, and C Wastewater Utilities, 1996 editions, published by the National Association of Regulatory Utility Commissioners.B. Utilities operating in Utah shall keep their accounts in accordance with the system of accounts appropriate to the utilities' respective classifications.Utah Admin. Code R746-330-4