OAR 860-036-2370: Uniform System of Accounts

All rate-regulated water utilities must conform to the Commission’s Uniform System of Accounts for water utilities for ratemaking purposes. The Commission’s Uniform System of Accounts is a modified version of the National Association of Regulatory Utility Commissioners’ published Uniform System of Accounts for Class A, B, and C Water Utilities, 1996. [Publications: Publications referenced are available from the agency.]