Tennessee Statutes
§ 65-4-111 — Uniform system of accounting - Reports
Tennessee·Title 65
(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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Legislative History
Acts 1919, ch. 49, § 5; Shan. Supp., § 3059a88; Code 1932, § 5451; T.C.A. (orig. ed.), § 65-411; Acts 1995, ch. 305, § 20.
Nearby Sections
15
§ 65-1-102
Commissioners - Prohibited activities§ 65-1-103
Meetings§ 65-1-104
Quorum - Chair and vice chair - Panels§ 65-1-105
Compensation - Expenses§ 65-1-107
§ 65-1-107§ 65-1-108
Office - Furniture and supplies§ 65-1-109
Executive director§ 65-1-110
Minutes and official documents§ 65-1-111
Report to general assembly§ 65-1-112
Copies of records§ 65-1-113
Enforcement - Duties of commission