PURPOSE: This rule prescribes uniform systems of accounts for and the filing of annual reports by all classes of water companies.

PUBLISHER’S NOTE: The secretary of state has determined that the publication of the entire text of the material which is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. Therefore, the material which is so incorporated is on file with the agency who filed this rule, and with the Office of the Secretary of State. Any interested person may view this material at either agency’s headquarters or the same will be made available at the Office of the Secretary of State at a cost not to exceed actual cost of copy reproduction. The entire text of the rule is printed here. This note refers only to the incorporated by reference material.

1. (1) The uniform systems of accounts for Class A and B and for Class C and D water companies, issued by the National Association of 20 CSR 4240-50

Regulatory Utility Commissioners in 1973, as revised July 1976, are adopted and prescribed for use by all water companies under the jurisdiction of the Public Service Commission.

1. (2) For the purpose of this rule, the four (4) classes of water companies have annual water operating revenues as follows:

   1. (A) Class A—$500,000 or more;
   2. (B) Class B—$250,000 to $500,000;
   3. (C) Class C—$50,000 to $250,000; and
   4. (D) Class D—Less than $50,000.
2. (3) The uniform systems of accounts for Class A and B water utilities contain—definitions of terms; general instructions; utility plant instructions; operating expense instruction balance sheet accounts; utility plant account; income accounts; operating revenue accounts; and operation and maintenance expense accounts. The systems of accounts for Class C and D sewer companies are comprised of the same items but are less complex in their executions.
3. (4) In prescribing these systems of accounts the commission does not commit itself to the approval or acceptance of any item set out in any account for the purpose of fixing rates or in determining other matters before the commission.

AUTHORITY: section 393.140, RSMo 1994.* This rule originally filed as 4 CSR 240- 50.030. Original rule filed May 10, 1965, effective May 20, 1965. Amended: Filed Dec. 19, 1975, effective Dec. 29, 1975. Amended: Filed April 26, 1976, effective Sept. 11, 1976. Amended: Filed July 13, 1979, effective Feb. 1, 1980. Amended: Filed March 19, 1996, effective Oct. 30, 1996. Moved to 20 CSR 4240-50.030, effective Aug. 28, 2019.

*Original authority: 393.140, RSMo 1939, amended 1949, 1967.