023-3 Wyo. Code R. § 3-12

Current through April 27, 2019
Section 3-12 - System of Accounts

Each utility shall maintain all accounting and statistical data necessary to provide complete and accurate information regarding the utility's properties and operations.

(a) Pipeline utilities and privately owned gas and electric utilities shall maintain accounting records in accordance with FERC's Uniform System of Accounts.

(b) Water utilities shall maintain their accounting records in accordance with applicable NARUC Uniform System of Accounts for Class A, B, C and D water utilities.

(c) Any utility operating as a utility in any other state or engaged in non-utility operations shall separately maintain the accounting and statistical data that pertain to utility operation in the State of Wyoming.

023-3 Wyo. Code R. § 3-12

Adopted, Eff. 3/21/2016.

Amended, Eff. 4/8/2019.