2016 Tennessee Code
Title 65 - Public Utilities and Carriers
Chapter 4 - Regulation of Public Utilities by Authority
Part 1 - General Provisions
§ 65-4-111. Uniform system of accounting -- Reports.
(a) The authority has the power, after hearing, upon notice, by order in writing, to require every public utility as defined in ยง 65-4-101 to keep its books, records, and accounts so as to afford an intelligent understanding of the conduct of its business, and to that end to require every such public utility of the same class to adopt a uniform system of accounting. The accounting system shall conform, where applicable, to any system adopted or approved by the interstate commerce commission.
(b) The authority also has the power to require each such utility to furnish annually, or at such other times as the authority may require, a detailed report of finances and operations as shown by such system of accounts.
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