- (a) A utility owner shall use an accounting system prescribed by the federal or state regulatory body under which it operates, or in cases where a utility owner does not use a prescribed accounting system, it shall use its established system of accumulating specific work order costs or establish a system of accounts which will provide for accumulating direct and related cost of the relocation.
- (b) In any case, the system of accounts used must be in form and detail as will identify each claimed item of cost with the particular project.
- (c) Costs for which all or partial reimbursement will be claimed must be completely documented and clearly identified with the specific highway project.