OAR 860-027-0045: Uniform System of Accounts for Electric Utilities — Major and Nonmajor

(1) The Uniform System of Accounts prescribed for Public Utilities and Licensees, Part 101, Chapter 1, 18 Code of Federal Regulations (April 1, 2013, edition) is hereby adopted and prescribed by the Commission for each electric company. (2) Each electric company having multistate operations must maintain records in such detail that the cost of property located in and business done in Oregon in accordance with geographic boundaries can be readily ascertained. (3) Each electric company having multistate operations must file annually its Oregon allocated results of operations using allocation methods acceptable to the Commission. The results of operations report must be filed with the Commission on or before May 1 of each year.