Section 170IAC7-2.1-1. Uniform system of accounts for Class A and B companies; adoption by reference

   (a) The rules and regulations governing the classification of accounts for Class A and B telephone companies operating within the state of Indiana as approved, prescribed, and promulgated by the Federal Communications Commission, as set out in Part 32, 51 Fed. Reg. 43498 (1986) and as amended by 53 Fed. Reg. 30058 (1988), FCC Rules and Regulations are adopted by reference.

  (b) Copies of the Uniform System of Accounts prescribed for Class A and B telephone companies, as approved, prescribed, and promulgated by the Federal Communications Commission, as set out in Part 32, 51 Fed. Reg. 43498 (1986) and as amended by 53 Fed. Reg. 30058 (1988) FCC Rules and Regulations, are available for purchase from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402. (Indiana Utility Regulatory Commission; No. 35628: Classification of Accounts for Class A and B Telephone Companies; filed Jul 17, 1979, 10:30 a.m.: 2 IR 1199; filed Sep 7, 1989, 11:20 a.m.: 13 IR 269; readopted filed Jul 11, 2001, 4:30 p.m.: 24 IR 4233; readopted filed Apr 24, 2007, 8:21 a.m.: 20070509-IR-170070147RFA; readopted filed Aug 2, 2013, 2:16 p.m.: 20130828-IR-170130227RFA; readopted filed Jul 12, 2016, 10:01 a.m.: 20160810-IR-170160168RFA)