Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 6142 (September 30, 2023).

52 Pa. Code § 59.43. Accounting for merchandising, jobbing and contract work.

§ 59.43. Accounting for merchandising, jobbing and contract work.

 (a)  All revenues from and costs and expenses pertaining to merchandising, jobbing and contract work shall be recorded appropriately in Accounts 914 and 915, in the case of Class A, Class B and Class C companies and appropriately in Accounts 780 and 781 in the case of Class D companies in the unified system of accounts prescribed in §  59.42 (relating to systems of accounts).

 (b)  The provisions of this section apply to manufactured gas public utilities.

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