Division 27
Budgets, Finance, Accounting and Annual Reports

Rules

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

Div. 27’s source at or​.us