Part 182 - Instructions-electric Plant Accounts
- Section 182.1 - Electric plant to be recorded at original cost
- Section 182.2 - Additions and retirements of electric plant
- Section 182.3 - Components of construction cost
- Section 182.4 - Land and land rights
- Section 182.5 - Structures and improvements
- Section 182.6 - Work order system required (class c utilities only)
- Section 182.7 - Transfers of property
- Section 182.8 - Expenditures on property leased for use in electric operations