1. (a) Utility properties, operating revenues, and operating expenses associated with providing a utility's service not subject to the Arkansas Public Service Commission’s jurisdiction must be specifically identified and properly separated.
2. (b) In addition, all nonutility properties, revenues, and expenses shall likewise be segregated.

Codification Notes: This section was promulgated as Rule 8.04 of the Rules of Practice and Procedure prior to codification in the Code of Arkansas Rules.