Iowa § 422.93 Public utility accounting method

Iowa Statutes

§ 422.93 — Public utility accounting method

Iowa § 422.93

Title XFINANCIAL RESOURCES

Ch. 422INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES

This text of Iowa § 422.93 (Public utility accounting method) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 422.93 (2026).

Text

Nothing in this chapter shall be construed to require the utilities commission to allow or
require the use of any particular method of accounting by any public utility to compute its tax
expense, depreciation expense, or operating expense for purposes of establishing its cost of
service for rate-making purposes and for reflecting operating results in its regulated books
of account.
[82 Acts, ch 1023, §17]

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Nothing in this chapter shall be construed to require the utilities commission to allow or
require the use of any particular method of accounting by any public utility to compute its tax
expense, depreciation expense, or operating expense for purposes of establishing its cost of
service for rate-making purposes and for reflecting operating results in its regulated books
of account.
[82 Acts, ch 1023, §17]