Rule 515-3-1-.09 - Electric, Gas, Telephone, and Radio Utility Companies Shall Maintain Inventory Records(1) Class "A" and Class "B" electric and gas utility companies shall maintain a continuous inventory record of all units of electric or gas utility plant in agreement with the Uniform System of Accounts prescribed by the Georgia Public Service Commission. For the purpose of this rule Class "A" and Class "B" electric and gas utility companies are defined as those whose gross revenues from the sale of electric or gas energy exceeds $1,000,000 per annum.(2) Class "A" and "B" telephone companies shall maintain a continuous inventory record of all units of telephone utility plant in agreement with the Uniform System of Accounts prescribed by the Georgia Public Service Commission. For the purpose of this rule Class "A" telephone utility companies are define as those whose gross revenue is $100,000,000 or more and Class "B" companies as those whose gross revenue is less than $100,000,000.(3) Radio utility companies shall maintain a continuous inventory record of all units of radio utility plant in agreement with the Uniform System of Accounts prescribe by the Georgia Public Service Commission.Ga. Comp. R. & Regs. R. 515-3-1-.09
Ga. L. 1878-79, as amended; Ga. L. 1975, pp. 404-412.
Original Rule entitled "Electric, Gas, and Telephone Utility Companies Shall Maintain Inventory Records" was filed on December 29, 1975; effective January 1, 1976, as specified by Ga. L. 1975, p. 411.Amended: Rule amended and title changed to "Electric, Gas, Telephone, and Radio Utility Companies Shall Maintain Inventory Records." Filed July 26, 1978; effective August 15, 1978.Amended: Filed March 23, 1988; effective April 12, 1988.