Tennessee § 65-4-111 Uniform system of accounting - Reports

Tennessee Statutes

§ 65-4-111 — Uniform system of accounting - Reports

Tennessee § 65-4-111

Title65

This text of Tennessee § 65-4-111 (Uniform system of accounting - Reports) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 65-4-111 (2026).

Text

(a)The commission has the power, after hearing, upon notice, by order in writing, to require every public utility as defined in § 65-4-101 to keep its books, records, and accounts so as to afford an intelligent understanding of the conduct of its business, and to that end to require every such public utility of the same class to adopt a uniform system of accounting. The accounting system shall conform, where applicable, to any system adopted or approved by the interstate commerce commission.

(b)The commission also has the power to require each such utility to furnish annually, or at such other times as the commission may require, a detailed report of finances and operations as shown by such system of accounts.

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(a) The commission has the power, after hearing, upon notice, by order in writing, to require every public utility as defined in § 65-4-101 to keep its books, records, and accounts so as to afford an intelligent understanding of the conduct of its business, and to that end to require every such public utility of the same class to adopt a uniform system of accounting. The accounting system shall conform, where applicable, to any system adopted or approved by the interstate commerce commission. (b) The commission also has the power to require each such utility to furnish annually, or at such other times as the commission may require, a detailed report of finances and operations as shown by such system of accounts.