Iowa Admin. Code r. 199-16.8
The burden of compiling and classifying advertisements and promotional expenses consistent with the directions of accounts 426, 426.4, et seq., 913.1, et seq., Uniform systems of Accounts - Electric and Gas, 31.324, et seq., 31.642, et seq., Uniform systems of Accounts - Telephone, and 910 Uniform systems of Accounts - Water shall be borne by public utility companies. In this connection the burden of proof as to the accuracy of such classifications and expenses, as with other cost items, shall reside with the utility.
Where a given advertisement or group of advertisements may fall within more than one of the categories defined by accounts 426.4, et seq., 913.1, et seq., Uniform systems of Accounts - Electric and Gas, 31.323, et seq., 31.642, et seq., Uniform systems of Accounts - Telephone, and 910 Uniform systems of Accounts - Water, the utilities shall apportion the expenses of such advertisements between the categories.
Every advertisement published, broadcast, or otherwise displayed or disseminated to the public by a public utility which is to be paid for by the utility's customers and is not required by the commission or other state or federal regulation shall include the following statement: "The cost of this ad will be paid for by the customers of (Company Name)." This requirement shall not apply to advertisements for products or services that are or become subject to competition as determined by the commission or are treated and accounted for as part of a utility's unregulated operations. When a public utility determines that the costs of an ad are to be charged in part to the customers and in part to the public utility, the public utility shall display the following notice: "x% of the cost of this ad will be paid for by the customers of (Company Name)." Any statement included in advertisements under this rule shall not affect the ability of the commission to determine the proper ratemaking treatment of the cost of the advertisement.
Iowa Admin. Code r. 199-16.8