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Oregon Administrative Rules

27

Or. Admin. R. ch. 860, div. 27

Budgets, Finance, Accounting and Annual Reports

Public Utility Commission

0000Applicability of Division 27 0001Definitions for Utility Budgets, Finance, Accounting, and Annual Reports 0005Utilities Required to File Reports 0015New Construction Budget 0016Accounting for Director’s Fees 0020Form and Filing of Applications 0025Applications for Authority to Sell, Lease, Assign, Mortgage, Merge, Consolidate or Otherwise Dispose of or Encumber its Property, or to Acquire Stock, Bonds, or Property of Another Utility 0030Application by an Energy or Large Telecommunications Utility for Authority to Issue Stocks, Bonds, Notes, or Other Securities 0031When the Commission May Reregulate Financings of Exempt Telecommunications Utilities 0032Information Required Concerning Financings of Exempt Large Telecommunications Utilities 0035Applications by a Utility for Authority to Guarantee Indebtedness 0040Applications for Approval of Transactions Between Affiliated Interests 0041Information Required for Utility Goods or Services Provided to Affiliated Interests 0042Timeliness of Application Made Under OAR 860-027-0040 and Filings Made Under OAR 860-027-0041 0043Application for Waiver of Requirements Under OARs 860-027-0040 and 860-027-0041 0044Application for Waiver Requirements by Large Telecommunications Utilities Under OARs 860-027-0040 and 860-027-0041 0045Uniform System of Accounts for Electric Utilities — Major and Nonmajor 0048Allocation of Costs by an Energy Utility 0050Uniform System of Accounts for Large Telecommunications Utilities 0052Allocation of Costs by a Large Telecommunications Utility 0055Uniform System of Accounts for Gas Utilities — Major and Nonmajor 0065Uniform System of Accounts for Steam Heat Utilities — Class A, B, and C 0070Annual Report Requirements for Electric, Gas, Steam Heat, and Large Telecommunications Utilities 0100Reporting of Affiliated Transactions 0120Preservation and Destruction of Records 0175Energy Utility Reporting Requirements Relating to Major Shareholders 0200Energy Utility Acquisition 0300Use of Deferred Accounting by Energy and Large Telecommunications Utilities 0310Cost-Effective Conservation Resources 0350Depreciation Study Requirements for Energy Utilities