- Alaska Statutes.
- Title 42. Public Utilities and Carriers
- Chapter 5. Alaska Public Utilities Regulatory Act
- Section 451. System of Accounts and Reports.
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Section 450. [Repealed, Sec. 5 Ch 113 SLA 1970].
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Section 460. [Repealed, Sec. 5 Ch 113 SLA 1970].
AS 42.05.451. System of Accounts and Reports.
- (a) The commission may classify the public utilities under its jurisdiction and prescribe a uniform system of accounts for
each class and the manner in which the accounts and supporting records shall be kept.
- (b) A public utility shall maintain its accounts on a calendar year basis unless specifically authorized by the commission
to maintain its accounts on a fiscal year basis. Within 90 days after the close of its authorized annual accounting
period, or additional time granted upon a showing of good cause, a public utility shall file with the commission a
verified annual report of its operations during the period reported, on forms prescribed by the commission.
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