For accounting and reporting purposes, electric public utilities are classified as follows:

1. (1) Class A. Public utilities having annual electric operating revenues of $2.5 million or more.
2. (2) Class B. Public utilities having annual electric operating revenues of $1 million or more but less than $2.5 million.
3. (3) Class C. Public utilities having annual electric operating revenues of $150,000 or more but less than $1,000,000.
4. (4) Class D. Public utilities having annual electric operating revenues of $25,000 or more but less than $150,000.

Source

The provisions of this § 57.41 adopted February 25, 1946; amended through May 29, 1973.