Iowa Code 422.93 – Public utility accounting method
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Terms Used In Iowa Code 422.93
- Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
Nothing in this chapter shall be construed to require the utilities board of the department of commerce 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.