SECTION 165:35-27-1. Cost of services, materials, or facilities for other types of business or subsidiaries

(a)   When a utility is engaged in any type of nonutility business or operations, through subsidiaries or otherwise, or in any business not considered in ratemaking process by the Commission, and personnel, material, equipment, or any facility of the utility is supplied for the operation of such other type of business or subsidiary, the utility shall keep an accurate account of allocation of all of the cost of personnel, services, material, equipment, or any facility between utility and nonutility operations. There shall be a written accounting thereof for utility and nonutility operations on a monthly basis. This accounting will clearly delineate company's utility and non-utility expenses and revenues for the purposes of accurate ratemaking.

(b)   The cost of keeping the records and any other expense caused by furnishing such services, materials, or facilities shall be charged to the recipient thereof. The term "all of the cost" in this Section shall mean actual cost plus any direct or indirect charges related to the cost of services, materials, or facilities calculated on the same basis used in allocating direct or indirect charges to the utility operations.

(c)   Records of and reports on services, materials, or facilities of other types of business or subsidiaries referred to in this Section shall be available to PUD or its representative.

[Source: Amended at 36 Ok Reg 620, eff 7-25-19]