- (a) Each major gas public utility shall keep its accounts in conformity with the ‘‘Uniform System of Accounts Prescribed for Natural Gas Companies (Major)’’ by the Federal Energy Regulatory Commission (18 CFR Part 201).
- (b) Each nonmajor gas public utility shall keep its accounts in conformity with the ‘‘Uniform System of Accounts Prescribed for Natural Gas Companies (Non-Major)’’ by the Federal Energy Regulatory Commission (19 CFR Part 201).
- (c) A gas public utility with annual gas operating revenue of less than $25,000 shall keep the accounts as will be adequately informative for reasonable and foreseeable regulatory purposes.
- (d) This section applies to manufactured gas public utilities.
Authority
The provisions of this § 59.42 amended under 66 Pa.C.S. § § 501, 1501, 1504, 1507 and 1508.
Source
The provisions of this § 59.42 amended July 2, 1998, effective August 3, 1998, 28 Pa.B. 3050. Immediately preceding text appears at serial page (211178).
Cross References
This section cited in 52 Pa. Code § 53.53 (relating to information to be furnished with proposed major rate increase filings); 52 Pa. Code § 59.43 (relating to accounting for merchandising, jobbing and contract work); 52 Pa. Code § 59.46 (relating to reclassification of gas plant accounts); and 52 Pa. Code § 59.47 (relating to continuing property records).