Statutes > Arkansas Statutes > Title 23 - Public Utilities and Regulated Industries > Subtitle 1 - Public Utilities And Carriers > Chapter 2 - Regulatory Commissions > Subchapter 3 - General Regulatory Authority of Commissions > § 23-2-306 - Systems of accounts.

§ 23-2-306 - Systems of accounts.

23-2-306. Systems of accounts.

The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.