Where applicable, exhibits, schedules and working papers shall be prepared in accordance
with the uniform system of accounts as prescribed by the federal regulatory agency
responsible for that type of utility. In the case of electric and gas utilities, the
uniform system of accounts used shall be that prescribed by the Federal Energy Regulatory
Commission, or its functional successor in the United States Government, except as
otherwise specifically permitted or requested by the council.
(M.C.S., Ord. No. 22930, § 1, 12-6-07)
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