# Title 69 — Public Service Commission

## Article 69-09 — Public Utility Division

## Chapter 69-09-05.1 — Accounting Practices

Rate-Regulated Gas Companies
Rate-Regulated Electric Companies
### § 69-09-05.1-01. Accounting practices - Rate-regulated telecommunications companies.

The system of accounts used by all North Dakota telecommunications companies subject to rate
regulation by the commission shall conform to the uniform system of accounts set forth in title 47, Code
of Federal Regulations, part 32, prescribed by the federal communications commission by order of
May 1, 1986, which is adopted by reference.
History: Effective March 1, 1988; amended effective August 1, 1994.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 49-02-12
### § 69-09-05.1-02. Accounting practices - Rate-regulated gas companies.

The system of accounts used by all North Dakota natural gas distribution companies subject to rate
regulation by the commission must conform to the uniform system of accounts set forth in title 18, Code
of Federal Regulations, part 201, prescribed by the federal energy regulatory commission.
History: Effective July 1, 2008.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 49-02-12
### § 69-09-05.1-03. Accounting practices - Rate-regulated electric companies.

The system of accounts used by all North Dakota electric companies subject to rate regulation by
the commission must conform to the uniform system of accounts set forth in title 18, Code of Federal
Regulations, part 101, prescribed by the federal energy regulatory commission.
History: Effective July 1, 2008.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 49-02-12
### § 69-09-05.1-04. Accounting practices - Allowance for funds used during construction for

rate-regulated gas companies.
A North Dakota natural gas distribution company subject to rate regulation by the commission may
not capitalize allowance for funds used during construction (AFUDC) as prescribed in title 18, Code of
Federal Regulations, part 201, for projects costing less than ten thousand dollars and taking less than
thirty days to complete.
History: Effective July 1, 2008.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 49-02-12

### § 69-09-05.1-05. Accounting practices - Allowance for funds used during construction for

rate-regulated electric companies.
A North Dakota electric company subject to rate regulation by the commission may not capitalize
allowance for funds used during construction (AFUDC) as prescribed in title 18, Code of Federal
Regulations, part 101, for projects costing less than ten thousand dollars and taking less than thirty
days to complete.
History: Effective July 1, 2008.
General Authority: NDCC 28-32-02
Law Implemented: NDCC 49-02-12
