Section 59.44. Retirement unit for gas plant

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Each public utility having gas operating revenues of $100,000 or more shall, in accounting for plant retirements, conform its accounting to the ‘‘Units of Property for Use in Accounting for Additions and Retirements of Gas Plant,’’ prescribed by Federal Power Commission Order No. 236, dated October 16, 1961 (18 CFR Part 216).

                    
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