Iowa Code § 476.79: Provision of nonutility service.

1. A public utility providing any nonutility service to its customers shall keep and render to the commission separate records of the nonutility service. The commission may provide for the examination and inspection of the books, accounts, papers, and records of the nonutility service, as may be necessary, to enforce any provisions of this chapter.

2. The commission shall adopt rules which specify the manner and form of the accounts relating to providing nonutility services which the public utility shall maintain.