A public utility having annual electric operating revenues of $25,000 or more shall, in its accounting for plant retirements, conform to the "Units of Property for Use in Accounting for Additions and Retirements of Electric Plant" of the Federal Energy Regulatory Commission.
52 Pa. Code § 57.44
The provisions of this § 57.44 issued under the Public Utility Code, 66 Pa.C.S. § § 331, 501, 504 and 1501.