RCW 81.04.270
Accounts to be kept separate.
Any public service company, subject to regulation by the commission as to rates and services [service], that engages in the sale of merchandise or appliances or equipment shall keep separate accounts, as prescribed by the commission, of its capital employed in such business and of its revenues therefrom and operating expenses thereof. The capital employed in such business is not a part of the fair value of the company's property for rate making purposes, and the revenues from or operating expenses of such business are not a part of the operating revenues and expenses of the company as a public service company.
[ 2007 c 234 § 12; 1961 c 14 § 81.04.270. Prior: 1933 c 165 § 8; RRS § 10458-2.]
Structure Revised Code of Washington
Chapter 81.04 - Regulations—General.
81.04.020 - Procedure before commission and courts.
81.04.030 - Number of witnesses may be limited.
81.04.040 - Witness fees and mileage.
81.04.050 - Protection against self-incrimination.
81.04.060 - Deposition—Service of process.
81.04.070 - Inspection of books, papers, and documents.
81.04.075 - Manner of serving papers.
81.04.080 - Annual report—Other reports.
81.04.090 - Forms of records to be prescribed.
81.04.100 - Production of out-of-state books and records.
81.04.110 - Complaint—Hearing.
81.04.120 - Hearing—Order—Record.
81.04.130 - Suspension of tariff change—Waiver of provisions during state of emergency.
81.04.140 - Order requiring joint action.
81.04.200 - Rehearing before commission.
81.04.210 - Commission may change orders.
81.04.230 - Overcharges—Refund.
81.04.235 - Limitation of actions.
81.04.236 - When cause of action deemed to accrue.
81.04.240 - Action in court on reparations and overcharges—Procedure.
81.04.250 - Determination of rates.
81.04.260 - Summary proceedings.
81.04.270 - Accounts to be kept separate.
81.04.280 - Purchase and sale of stock by employees.
81.04.290 - Sale of stock to employees and patrons.
81.04.300 - Budgets to be filed—Supplementary budgets.
81.04.310 - Commission's control over expenditures.
81.04.320 - Budget rules and regulations.
81.04.330 - Effect of unauthorized expenditure—Emergencies.
81.04.350 - Depreciation and retirement accounts.
81.04.360 - Excessive earnings to reserve fund.
81.04.380 - Penalties—Violations by public service companies.
81.04.387 - Penalties—Violations by other corporations.
81.04.390 - Penalties—Violations by persons.
81.04.400 - Actions to recover penalties—Disposition of fines, fees, penalties.
81.04.410 - Orders and rules conclusive.
81.04.420 - Commission intervention where order or rule is involved.
81.04.430 - Findings of department prima facie correct.
81.04.440 - Companies liable for damages.
81.04.450 - Certified copies of orders, rules, etc.—Evidentiary effect.
81.04.460 - Commission to enforce public service laws—Employees as peace officers.
81.04.470 - Right of action not released—Penalties cumulative.
81.04.500 - Duties of attorney general.
81.04.510 - Engaging in business or operating without approval or authority—Procedure.
81.04.530 - Controlled substances, alcohol.
81.04.540 - Regulation of common carriers, railroad safety practices.