Iowa Code § 422.93 — Public utility accounting method

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. [ 82 Acts, ch 1023, §17 ] 2023 Acts, ch 19, §2667