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Arkansas Code of 1987 (2023)
Title 23 - PUBLIC UTILITIES AND REGULATED INDUSTRIES (§§ 23-1-101 — 23-119-105)
Subtitle 1 - PUBLIC UTILITIES AND CARRIERS (§§ 23-1-101 — 23-19-210)
Chapter 2 - REGULATORY COMMISSIONS (§§ 23-2-101 — 23-2-430)
Subchapter 3 - GENERAL REGULATORY AUTHORITY OF COMMISSIONS (§§ 23-2-301 — 23-2-316)
Section 23-2-306 - Systems of accounts
Universal Citation:
AR Code § 23-2-306 (2023)
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The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.
Acts 1935, No. 324, § 22; Pope's Dig., § 2085; A.S.A. 1947, § 73-221.
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