§ 39-3-14 - Accounting and records of utilities.
SECTION 39-3-14
§ 39-3-14 Accounting and records ofutilities. – The division may from time to time establish and prescribe a system of forms ofaccounts to be used by all public utilities, or may classify the publicutilities and prescribe a system of forms of accounts for each class thereof.The accounts of all such public utilities shall be kept in accordance with theforms prescribed. The division may also in its discretion prescribe the formsof records and memoranda to be kept by the public utilities. The forms ofaccounts and the forms of records and memoranda prescribed and established bythe division with respect to common carriers shall conform as nearly as may beto the similar forms from time to time established and prescribed by theinterstate commerce commission.