67 chapters · 710 sections in this title.
35-A M.R.S. § 501 Uniform system of accounts
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Every public utility shall keep and render to the commission in the manner and form prescribed by the commission, uniform accounts of all business transacted. [PL 1987, c. 141, Pt. A, §6 (NEW).] 1. Other systems prohibited. Nothing in this Title requires any public utility engage…
35-A M.R.S. § 502 Forms
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1. Forms of books and records. The commission shall prescribe the forms of all books, accounts, papers and records required to be kept. Every public utility shall keep and render its books, accounts, papers and records accurately and faithfully in the manner and form prescribed b…
35-A M.R.S. § 503 Account of subsidiary business
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Every public utility engaged directly or indirectly in any other subsidiary business shall, if ordered by the commission, keep and render separately to the commission the accounts of the subsidiary business in the manner and form set out in section 501, in which case all the prov…
35-A M.R.S. § 504 Time for closing accounts; filing balance sheets
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The following provisions apply to the accounts of public utilities. [PL 1987, c. 141, Pt. A, §6 (NEW).] 1. Time for closing accounts. The accounts of all public utilities shall be closed annually on the 31st day of December unless the commission fixes a different date. 2. Filing …