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13 chapters · 356 sections in this title.
AS 42.05.461 Continuing property records.
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The commission may require a public utility to establish, provide, and maintain as a part of its system of accounts, continuing property records segregated by the year of placement in service, including a list or inventory of all the units of tangible property used or useful in t…
AS 42.05.471 Depreciation rates and accounts.
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(a) To provide for the loss in service value of its property, not restored by current maintenance, a utility shall charge adequate, but not excessive, depreciation expense for each major class of utility property used and useful in serving the public. From time to time the commis…
AS 42.05.481 Separate Business Accounts.
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A public utility engaged, directly or indirectly, in another business, including another utility business or a subsidiary business, shall keep separate accounts relating to that business. Except as the commission provides, property, expense, or revenue used in or derived from tha…
AS 42.05.491 Records and accounts to be kept in state.
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A public utility shall keep the books, accounts, papers, and records required by the commission in an office within this state, and may not remove them from the state, except upon the terms and conditions that may be prescribed by the commission. The provisions of this section do…