Detailed list of accounts for Class A steam generation utilities for state of Indiana. In case any utility finds it impossible or impracticable to keep its accounts with the detail herein prescribed, it should petition the Public Service Commission for authority to consolidate any two or more accounts, accompanying its petition with a statement of the facts which in its judgment make the keeping of the detailed accounts impracticable.
Indiana. Public Service Commission, "Uniform system of accounts for heating utilities" (1920). State Publications. 9.