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The PSC has established an accounting framework for utilities to use in reporting required financial information. Following is information on the Uniform System of Accounts for each industry:

• Uniform System of Accounts for Municipally Owned Electric Utilities

 
• Uniform System of Accounts for Privately Owned Electric Utilities

 
• Uniform System of Accounts for Municipally Owned Sewer Utilities

 
• Uniform System of Accounts for Municipally Owned Water Utilities

 
• Uniform System of Accounts for Privately Owned Class D Water Utilities

 
• Uniform System of Accounts for Natural Gas Utilities

 
• Uniform System of Accounts for Class A and B Telephone Utilities