{"data":{"id":"us-ak/as-42.05.451","jurisdiction":"us-ak","citation":"AS 42.05.451","heading":"System of accounts and reports.","body":"(a) The commission may classify the public utilities under its jurisdiction and prescribe a uniform system of accounts for each class and the manner in which the accounts and supporting records shall be kept.\n(b) A public utility shall maintain its accounts on a calendar year basis unless specifically authorized by the commission to maintain its accounts on a fiscal year basis. Within 90 days after the close of its authorized annual accounting period, or additional time granted upon a showing of good cause, a public utility shall file with the commission a verified annual report of its operations during the period reported, on forms prescribed by the commission.","path":["Title 42. Public Utilities and Carriers and Energy Programs.","Chapter 05. Alaska Public Utilities Regulatory Act.","Article 5. Accounts, Records, and Reports."],"source_url":"https://www.akleg.gov/basis/statutes.asp#42.05.451","current_through":"Alaska Statutes 2025 (34th Legislature, 2025-2026)","vintage":"","retrieved_at":"2026-09-02T06:19:21Z","sha256":"bf9841b30c5f33b04434476fb1dd25c879e097cd76a32f19c20b147c21480dbe","source_id":"us-ak","stale":false,"prev":"us-ak/as-42.05.450","next":"us-ak/as-42.05.460"},"notice":"GroundRules: Original legal text. Not legal advice."}