OAR 860-027-0055: Uniform System of Accounts for Gas Utilities — Major and Nonmajor

(1) The Uniform System of Accounts prescribed for Natural Gas Companies, Part 201, Chapter 1, 18 Code of Federal Regulations (April 1, 2001, edition) is hereby adopted and prescribed by the Commission for each gas utility. (2) Each gas utility having multistate operations shall maintain records in such detail that the cost of property located in and business done in Oregon can be readily ascertained. (3) Each gas utility having multistate operations shall file annually with the Commission, on or before April 1 of the ensuing year, its Oregon allocated results of operations for the calendar year reported, on the basis of allocation methods acceptable to the Commission. [Publications: Publications referenced are available from the Agency.]