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24 chapters · 296 sections in this title.
66 Pa.C.S. § 1701 Mandatory systems of accounts
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The commission may, after reasonable notice and hearing, establish systems of accounts, including cost finding procedures, to be kept by public utilities, or may classify public utilities and establish a system of accounts for each class, and prescribe the manner and form in whic…
66 Pa.C.S. § 1702 Continuing property records
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The commission may require any public utility to establish, provide, and maintain as a part of its system of accounts, continuing property records, including a list or inventory of all the units of tangible property used or useful in the public service, showing the current locati…
66 Pa.C.S. § 1703 Depreciation accounts; reports
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(a) Accounts.--Every public utility shall carry on its books or records of account, proper and reasonable sums representing the annual depreciation on its property used or useful in the public service, which sums shall be based upon the average estimated life of each of the sever…
66 Pa.C.S. § 1704 Records and accounts to be kept in Commonwealth
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(a) General rule.--Every public utility shall keep such books, accounts, papers, records, and memoranda, as shall be required by the commission, in an office within this Commonwealth, and shall not remove the same, or any of them, from this Commonwealth, except upon such terms an…
