Under NMPSC Rule 920 [17.13.920 NMAC] regulated Class A, Class B and Class C sewer utilities as prescribed in NMPSC Rule No. 340 [17.3.340 NMAC] shall keep their financial records according to the NARUC, Uniform System of Accounts for its appropriate classification. Upon written request by a sewer utility, the Commission shall provide a copy of the NARUC Uniform System of Accounts.
N.M. Admin. Code § 17.13.920.9