15322719, 25-7.014 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15322719

Notice of Proposed Rule

Department:

PUBLIC SERVICE COMMISSION

Chapter:

GAS SERVICE BY GAS PUBLIC UTILITIES

Overview

RULE:

25-7.014	Records and Reports in General
25-7.015	Location and Preservation of Records
25-7.0461	Capitalization Versus Expensing

PURPOSE:

The amendments conform the rules to the federal Uniform System of Accounts applicable to gas utilities.  The rules have been generally updated and clarified for greater usability. 
Docket No. 140124-PU.

SUMMARY:

The amendments conform the rules to current accounting standards and principles as found in the  U.S. Code of Federal Regulations.  The amendments also revise a reference to Commission accounting procedures, remove provisions of the rules that reiterate statutory language, and reflect accounting practices presently used by gas utilities.

RULEMAKING AUTHORITY:

350.127(2), 366.05(1), (9), (11), 366.08, 366.093(1), FS

LAW:

350.115, 366.05(1), (9), (11), 366.08, 366.093(1), FS

PRINT PUBLISH DATE:

11/26/2014 Vol. 40/230

COMMENTS:

From 11/26/2014 To 12/17/2014 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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