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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES
Section 422.93 - Public utility accounting method.

Universal Citation: IA Code § 422.93 (2017)
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1 INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.93 422.93 Public utility accounting method. Nothing in this chapter shall be construed to require the utilities board of the department of commerce to allow or require the use of any particular method of accounting by any public utility to compute its tax expense, depreciation expense, or operating expense for purposes of establishing its cost of service for rate-making purposes and for reflecting operating results in its regulated books of account. [82 Acts, ch 1023, §17] Wed Feb 08 03:45:06 2017 Iowa Code 2017, Section 422.93 (11, 0)
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