199—33.3(476) Availability of records.
	33.3(1) Separate records. A rate-regulated public utility receiving revenues for providing nonutility service shall keep and render to the board separate records on the nonutility service.
	33.3(2) Records to be maintained. The records maintained for each nonutility service and made available for inspection include the following: documents depicting accounts payable and vouchers; purchase orders; time sheets; journal entries; source and supporting documents for all transactions; a description of methods used to allocate revenues, expenses, and investments between utility and nonutility operations, including supporting detail; and copies of all filings required by other state and federal agencies.
[ARC 7663C, IAB 3/6/24, effective 4/10/24]