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Uniform System of Accounts for Municipally Owned
Electric Utilities
By order dated January 31, 2008, in
docket 5-US-117, the Commission consolidated past
accounting decisions and rewrote the utility system of accounts (USOAs) for municipal
electric, water, and sewer utilities. The effective date of the new USOAs is
January 1, 2008, to be reported in the utilities’ 2008, annual reports filed with
the Commission by April 1, 2009. The USOAs for Municipally Owned Electric Utilities
are presented below.
Questions regarding this document can be addressed to Candice Spanjar at (608) 267-9537 or by e-mail at
Candice.Spanjar@wisconsin.gov.
- Uniform System of Accounts for Municipally
Owned Electric Utilities
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