1. (a) A public utility having annual jurisdictional operating revenue of $1 million or more (average of the last 3 consecutive years) for water service shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class A Water Utilities prescribed by the National Association of Regulatory Utility Commissioners (N.A.R.U.C.) published prior to the effective date of this section.
2. (b) A public utility having annual jurisdictional operating revenues of $200,000 or more but less than $1 million (average of the last 3 consecutive years) for water service shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class B Water Utilities prescribed by N.A.R.U.C. published prior to the effective date of this section.
3. (c) A public utility having annual jurisdictional operating revenues of less than $200,000 (average of the last 3 consecutive years) for water service shall keep its accounts in conformity with the most recent Uniform System of Accounts for Class C Water Utilities prescribed by N.A.R.U.C. published prior to the effective date of this section.
4. (d) Public utilities subject to this section shall have until 1 year from the effective date of this section to convert to the most recent Uniform System of Accounts for Class A, Class B or Class C Water Utilities prescribed by N.A.R.U.C.

Authority

The provisions of this § 65.16 issued under 66 Pa.C.S. § § 317, 501, 1301, 1304, 1501, 1502, 1504, 1507, 1508, 1702 and 1704; amended under 66 Pa.C.S. § § 501, 504, 505, 506, 1101—1103, 1301, 1311(b) and 1501.

Source

The provisions of this § 65.16 adopted March 25, 1946; amended August 15, 1980, effective August 16, 1980, 10 Pa.B. 3356; amended August 3, 1984, effective November 1, 1984, 14 Pa.B. 2862; amended February 13, 1998, effective February 14, 1998, 28 Pa.B. 804; amended September 26, 2025, effective January 26, 2026, 55 Pa.B. 6829. Immediately preceding text appears at serial pages (244819) to (244820).

Notes of Decisions

Gain

Gain from the sale of land is to be credited to a shareholder surplus account and does not inure to the benefit of the ratepayers inasmuch as the shareholders contributed the capital from which the land was purchased and bore the risk of any decline in the value of the land, Pennsylvania Public Utility Commission v. Consumers Pennsylvania Water Company—Roaring Creek Division, 182 P.U.R. 4th 237 (1997).

Cross References

This section cited in 52 Pa. Code § 3.512 (relating to definitions); and 52 Pa. Code § 53.53 (relating to information to be furnished with proposed major rate increase filings).