The commission shall have the power and authority by order to require any public utility from time to time to furnish on forms prescribed by the commission a verified, itemized, and detailed inventory or appraisal of any or all of its property as to which the commission should have knowledge in order to enable it to perform its duties under this act.
Inventories of property may be required
Ark. Code Ann. § 23-2-307 — under Regulatory Commissions.
Ark. Code Ann. § 23-2-307