{"data":{"id":"us-ia/iowa-code-422.93","jurisdiction":"us-ia","citation":"Iowa Code § 422.93","heading":"Public utility accounting method.","body":"Nothing in this chapter shall be construed to require the utilities commission 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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter VII - ESTIMATED TAXES BY CORPORATIONS AND FINANCIAL INSTITUTIONS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.93.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"5fa3f5cb598a06d8bb3206eb6433002b7c8d1ca78e593fda25eda33dee32121c","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.92","next":"us-ia/iowa-code-422.94"},"notice":"GroundRules: Original legal text. Not legal advice."}