N.H. Admin. Code § Puc 307.04

Current through Register No. 50, December 12, 2024
Section Puc 307.04 - Uniform System of Accounts

Pursuant to RSA 374:8, each utility shall maintain and preserve its accounts and records in conformity with the "Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to Provisions of the Federal Power Act" issued by the United States Federal Energy Regulatory Commission, Department of Energy.

N.H. Admin. Code § Puc 307.04

#2011, eff 5-4-82; ss by #2912, eff 11-26-84; ss by #4999, eff 11-26-90; ss by #6381, INTERIM, eff 11-27-97, EXPIRED: 3-27-97

New. #6605, eff 10-21-97; ss by #8443, eff 10-18-05

REVISION NOTE:

Pursuant to RSA 374:8, II and RSA 541-A:21, I(q), as amended effective 7-23-94 by 1994, 193:3 and 193:4, the uniform system of accounts (USOA) for regulated utilities as referenced in Puc 307.04 is exempt from the rulemaking requirements of RSA 541-A. The text of the USOA is not included in Puc 307.04 above because the publication requirement for rules in RSA 541-A:15, I does not apply.

By Order No. 21,310 dated August 8, 1994, the New Hampshire Public Utilities Commission (Commission) ordered, because of 1994, 193, that the USOAs, including the USOA for electric utilities, "shall remain in effect until such time as the Commission shall prescribe, amend, rescind or otherwise affect the USOAs currently prescribed for regulated utilities".

The Commission must still file in the Office of Legislative Services a copy of all USOA rules adopted, amended or repealed under RSA 374:8. The text of the USOA for electric utilities subject to Order No. 21,310 was last filed in Document #6621.

A copy of the USOA as referenced in Puc 307.04 may be obtained at the:

New Hampshire Public Utilities Commission

21 South Fruit Street

Concord, New Hampshire 03301

Adopted byVolume XXXIV Number 24, Filed June 12, 2014, Proposed by #10603, Effective 5/21/2014, Expires5/21/2024 .