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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 165. Corporation Commission |
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Chapter 55. Telecommunications Services |
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Subchapter 3. Certificates, Reports, and Records |
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Part 3. GENERAL REQUIREMENTS FOR RECORDS AND REPORTS |
SECTION 165:55-3-11. Accounting system
Latest version.
- (a) The Uniform System of Accounts of the FCC prescribed for Class A and Class B telephone companies, or other system of accounts acceptable to the Commission, may be adopted by a telecommunications service provider.(b) Regardless of the system of accounts adopted by a telecommunications service provider pursuant to subsection (a), in a general rate proceeding, the Commission Staff may request the production of data and reports in a format other than as kept pursuant to the designated system of accounts. Disputes related to this Section may be submitted to the Commission for resolution.(c) No change in, or departure from, the system utilized by the telecommunications service provider will be permitted except upon order of the Commission made after notice and hearing.