422.93 - PUBLIC UTILITY ACCOUNTING METHOD. - Iowa Statutes

422.93 PUBLIC UTILITY ACCOUNTING METHOD. Nothing in this chapter shall be construed to require the utilities board of the department of commerce to allow or require the use of any particular method of accounting by any public utility to compute its tax expense, depreciation expense, or operating expense for purposes of establishing its cost of service for rate-making purposes and for reflecting operating results in its regulated books of account.          Section History: Early Form [82 Acts, ch 1023, § 17]