OAR 860-027-0045
Uniform System of Accounts for Electric Utilities — Major and Nonmajor

(1)

The Uniform System of Accounts prescribed for Public Utilities and Licensees, Part 101, Chapter 1, 18 Code of Federal Regulations (April 1, 2013, edition) is hereby adopted and prescribed by the Commission for each electric company.

(2)

Each electric company having multistate operations must maintain records in such detail that the cost of property located in and business done in Oregon in accordance with geographic boundaries can be readily ascertained.

(3)

Each electric company having multistate operations must file annually its Oregon allocated results of operations using allocation methods acceptable to the Commission. The results of operations report must be filed with the Commission on or before May 1 of each year.

Source: Rule 860-027-0045 — Uniform System of Accounts for Electric Utilities — Major and Nonmajor, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-027-0045.

860‑027‑0000
Applicability of Division 27 860‑027‑0001
Definitions for Utility Budgets, Finance, Accounting, and Annual Reports 860‑027‑0005
Utilities Required to File Reports 860‑027‑0015
New Construction Budget 860‑027‑0016
Accounting for Director’s Fees 860‑027‑0020
Form and Filing of Applications 860‑027‑0025
Applications for Authority to Sell, Lease, Assign, Mortgage, Merge, Consolidate or Otherwise Dispose of or Encumber its Property, or to Acquire Stock, Bonds, or Property of Another Utility 860‑027‑0030
Application by an Energy or Large Telecommunications Utility for Authority to Issue Stocks, Bonds, Notes, or Other Securities 860‑027‑0031
When the Commission May Reregulate Financings of Exempt Telecommunications Utilities 860‑027‑0032
Information Required Concerning Financings of Exempt Large Telecommunications Utilities 860‑027‑0035
Applications by a Utility for Authority to Guarantee Indebtedness 860‑027‑0040
Applications for Approval of Transactions Between Affiliated Interests 860‑027‑0041
Information Required for Utility Goods or Services Provided to Affiliated Interests 860‑027‑0042
Timeliness of Application Made Under OAR 860-027-0040 and Filings Made Under OAR 860-027-0041 860‑027‑0043
Application for Waiver of Requirements Under OARs 860-027-0040 and 860-027-0041 860‑027‑0044
Application for Waiver Requirements by Large Telecommunications Utilities Under OARs 860-027-0040 and 860-027-0041 860‑027‑0045
Uniform System of Accounts for Electric Utilities — Major and Nonmajor 860‑027‑0048
Allocation of Costs by an Energy Utility 860‑027‑0050
Uniform System of Accounts for Large Telecommunications Utilities 860‑027‑0052
Allocation of Costs by a Large Telecommunications Utility 860‑027‑0055
Uniform System of Accounts for Gas Utilities — Major and Nonmajor 860‑027‑0065
Uniform System of Accounts for Steam Heat Utilities — Class A, B, and C 860‑027‑0070
Annual Report Requirements for Electric, Gas, Steam Heat, and Large Telecommunications Utilities 860‑027‑0100
Reporting of Affiliated Transactions 860‑027‑0120
Preservation and Destruction of Records 860‑027‑0175
Energy Utility Reporting Requirements Relating to Major Shareholders 860‑027‑0200
Energy Utility Acquisition 860‑027‑0300
Use of Deferred Accounting by Energy and Large Telecommunications Utilities 860‑027‑0310
Cost-Effective Conservation Resources 860‑027‑0350
Depreciation Study Requirements for Energy Utilities 860‑027‑0400
Integrated Resource Plan Filing, Review, and Update
Last Updated

Jun. 8, 2021

Rule 860-027-0045’s source at or​.us