Document # 10542, effective 3-12-14, readopted with amendments Puc 400 and supersedes all prior filings for Puc 400. Document #10542 made extensive changes to the wording, format, and numbering in Puc 400 formerly under Document #8348. The rules in Document #8348, effective 5-10-05, did not expire on 5-10-13 but were extended pursuant to RSA 541-A:14-a until superseded by the rules in Document #10542, effective 3-12-14.

Document #10542 replaced Puc 414.01 titled “Uniform System of Accounts” in Document #8348 with Puc 411.04 also titled “Uniform System of Accounts”. Pursuant to RSA 374:8, II and RSA 541-A:21, I(q), as amended effective 7-23-94 by 1994, 193:3 and 194:4, the uniform system of accounts (USOA) for regulated utilities became exempt from the rulemaking requirements of RSA 541-A. The text of the USOA was not included either in Puc 414.01 in Document #8348 or in Puc 411.04 in Document #10542 because the USOA is exempt from the publication requirement for rules in RSA 541-A:15, I. Puc 411.04 was subsequently deleted by Document #14029, effective 7-25-24, as indicated in Revision Note #3 below.

The Commission must still file in the Office of Legislative Services a copy of all USOA rules adopted, amended, or repealed under RSA 374:8. The text of the USOA for telecommunication companies subject to Order No. 23,310 was last filed in Document #6622, effective 8-8-94.

A copy of the USOA as had been referenced in Puc 411.04 by Document #10542 may be obtained from the Commission at the following address:

New Hampshire Public Utilities Commission

21 South Fruit Street, Suite 10

Concord, NH 03301-2429