The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.
Structure Arkansas Code
Title 23 - Public Utilities and Regulated Industries
Subtitle 1 - Public Utilities And Carriers
Chapter 2 - Regulatory Commissions
Subchapter 3 - General Regulatory Authority of Commissions
§ 23-2-301. Powers and jurisdiction of commission generally
§ 23-2-302. Jurisdiction of commission — “Company” defined
§ 23-2-303. Jurisdiction over intrastate transportation services
§ 23-2-304. Certain powers of commission enumerated
§ 23-2-306. Systems of accounts
§ 23-2-307. Inventories of property may be required
§ 23-2-308. Reports by utilities may be required
§ 23-2-309. Information to be furnished commission on request
§ 23-2-310. Investigations, examinations, testing, etc
§ 23-2-311. Entry and inspection of utility property
§ 23-2-312. Refusal to permit inspection or examination — Cancellation of charter
§ 23-2-313. Subpoena powers — Compelling attendance and testimony
§ 23-2-314. Fees charged by commission
§ 23-2-315. Reports by commission
§ 23-2-316. Records of commission open to public — Exceptions — Protective orders