The following shall be known as the "Uniform System of Accounting and Reporting for Utilities." "Utility" as herein used shall be held to include all utilities as defined in Section 37-4-1, Code of Ala. 1975, and all pipeline companies as defined in Section 37-2-1, Code of Ala. 1975. Accounting rules for telephone companies are included in the Telephone Rules.
Ala. Admin. Code r. 770-X-2-.01
Author: Alabama Public Service Commission
Statutory Authority:Code of Ala. 1975, §§ 37-1-32, 37-1-38, 37-1-54, 37-1-57.