Pennsylvania Code (Last Updated: April 5, 2016) |
Title 52. PUBLIC UTILITIES |
PART I. Public Utility Commission |
Subpart C. Fixed Service Utilities |
Chapter 59. Gas Service |
Section 59.43. Accounting for merchandising, jobbing and contract work
Latest version.
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(a) All revenues from and costs and expenses pertaining to merchandising, jobbing and contract work shall be recorded appropriately in Accounts 914 and 915, in the case of Class A, Class B and Class C companies and appropriately in Accounts 780 and 781 in the case of Class D companies in the unified system of accounts prescribed in § 59.42 (relating to systems of accounts).
(b) The provisions of this section apply to manufactured gas public utilities.