Ky. Rev. Stat. § 278.220
The commission may establish a system of accounts to be kept by utilities subject to its jurisdiction, or may classify utilities and establish a system of accounts for each class, and may prescribe the manner in which such accounts shall be kept. The system established shall conform as nearly as practicable to the uniform system of accounts prescribed by the National Association of Regulatory Utility Commissioners, except that the system established for telephone and telegraph companies shall conform as nearly as practicable to the system adopted or approved by the Federal Communications Commission and the system established for gas and electric companies shall conform as nearly as practicable to the system adopted or approved by the Federal Energy Regulatory Commission.
KRS 278.220
Amended 1986 Ky. Acts ch. 300, sec. 3, effective7/15/1986. -- Amended 1982 Ky. Acts ch. 82, sec. 27, effective 7/15/1982. -- Amended 1978 Ky. Acts ch. 379, sec. 29, effective 4/1/1979. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective 10/1/1942, from Ky. Stat. sec. 3952-22.