N.D. Cent. Code § 49-02-12: System of accounts, records, and memoranda established

The commission shall:

1.Establish a system of accounts to be kept by a public utility subject to its jurisdiction.

2.Classify public utilities, establish a system of accounts for each class, and prescribe the manner in which such accounts shall be kept.

3.Prescribe the forms for accounts, records, and memoranda to be kept by such public utilities, including the accounts, records, and memoranda of the movement of traffic, as well as of the receipts and expenditures of moneys, which the commission may deem necessary to carry out any of the provisions of this title.