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By order dated December 19, 1989, in docket 05-US-103, the Public Service Commission adopted and prescribed, with certain amendments, the Uniform System of Accounts (USOA) as set forth by the Federal Energy Regulatory Commission (FERC) for Class A and Class B Privately Owned Electric and Gas Utilities. Subsequent to its adoption, the Commission made certain revisions to the USOA in order to keep current with industry standards and practices. The USOA currently in effect for Private Natural Gas Utilities is presented here.

Questions regarding this document can be addressed to Gail Maly at (608) 267-9327 or by e-mail at Gail.Maly@wisconsin.gov. 

	Uniform Sytem of Accounts for Natural Gas Utilities
(933 KB)	Complete Document
(4 KB)	Table of Content
(23 KB)	Definitions
(41 KB)	General Instructions
(63 KB)	Gas Plant Instructions
(10 KB)	Operating Expense Instructions
(155 KB)	Balance Sheet Accounts
(114 KB)	Gas Plant Accounts
(47 KB)	Income Accounts
(7 KB)	Retained Earnings Account
(18 KB)	Operating Revenue Accounts
(267 KB)	Operating and Maintenance Expense Accounts
(65 KB)	Units of Property for Use in Accounting for Additions to and Retirements of Gas Plant