Now on this 27th day of October, 1922, the above matter comes on for final consideration and order by the Commission. It appearing that no uniform system of accounts for electric companies has been authorized by this Commission, and that under the authority of section 8357 of the General Statutes of Kansas for 1915, this Commission should prescribe a system of accounts for such companies, the Commission having investigated the matter and being fully advised therein, finds that the uniform system of accounts for electric companies hereinafter referred to should be adopted, in accordance with the order herein contained.
Kansas. Public Utilities Commission and National Association of Railway and Utilities Commissioners, "Uniform system of accounts for electric companies" (1923). State Publications. 79.