{"data":{"id":"us-ar/ark.-code-ann.-23-2-306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-2-306","heading":"Systems of accounts","body":"The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.","path":["AR Code","Title 23","Chapter 2","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"add1f1e15e876e972319b3f69a2fab9d97a1e0ab16165a1d99920229814ec5c5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-2-305","next":"us-ar/ark.-code-ann.-23-2-307"},"notice":"GroundRules: Original legal text. Not legal advice."}