36,873 sections across 1,792 Pennsylvania regulatory chapters.
7 Pa. Code Ch. 149 § 149.5 Accounting to be on accrual basis
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§ 149.5. Accounting to be on accrual basis. (a) Each licensee is required to keep its accounts on the accrual basis. Accruals shall consist of expenses which have been incurred and reflected on the accounting records but have not been paid and of income which has been paid and of…
7 Pa. Code Ch. 149 § 149.6 Records for each plant operated
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§ 149.6. Records for each plant operated. If a licensee operates more than one processing plant, separate accounting records shall be maintained for each plant.
7 Pa. Code Ch. 149 § 149.7 Transactions with subsidiaries, associated, affiliated and parent companies
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§ 149.7. Transactions with subsidiaries, associated, affiliated and parent companies. Each licensee shall keep its accounts and records so as to be able to furnish, accurately and expeditously, statements of all transactions with subsidiaries, associated, affiliated, and parent c…