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Alaska Statutes (Last Updated: January 11, 2017) |
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Title 42. PUBLIC UTILITIES AND CARRIERS AND ENERGY PROGRAMS. |
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Chapter 42.05. ALASKA PUBLIC UTILITIES REGULATORY ACT. |
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Article 42.05.05. ACCOUNTS, RECORDS, AND REPORTS. |
Section 42.05.461. Continuing property records.
Latest version.
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The commission may require a public utility to establish, provide, and maintain as a part of its system of accounts, continuing property records segregated by the year of placement in service, including a list or inventory of all the units of tangible property used or useful in the public service, identifying the property by location and project. The commission may require a public utility to keep accounts and records in a manner that shows the original cost of the property when first devoted to the public service, and the current related reserve for depreciation. A public utility with annual revenues exceeding $100,000 shall keep continuing property records.