Iowa Admin. Code r. 199-16.5
Current through Register Vol. 47, No. 11, December 11, 2024
Local exchange utilities subject to regulation by the commission shall keep accounts consistent with generally accepted accounting principles (GAAP) or the accounting regulations adopted by the Federal Communications Commission. Each local exchange utility shall indicate in its annual report which method of accounting it has adopted and the location of the accounting records associated with Iowa operations.
Iowa Admin. Code r. 199-16.5