N.M. Stat. § 62-6-16
Current through 2024, ch. 69
The commission may, when it deems it advisable to do so, upon notice and hearing, establish a uniform system of accounts for each utility, which system shall be uniform for all utilities of the same kind and class, and may make such regulations regarding the accounts of each utility for the purpose of insuring [ensuring] uniform and correct books of account and record as in the judgment of the commission may be necessary to carry out any of the provisions of this act.
NMS § 62-6-16