Sets out the latest changes in accounting and regulatory practices and terminology. This USOA has been refined to accommodate the deregulated natural gas environment, as well as regulated and non-regulated activities of gas utilities.
April 1, 1996
- Guidelines: Regulatory and Accounting Treatments for Natural Gas Utility-Owned Qualifying Facilities or Assets (G-2010-0030) (pdf) (Issued February 25, 2010)
- Cover Letter (pdf) (Issued February 25, 2010)