This classification of accounts, both as to the structure of the accounting system and the rules pertaining thereto, is in conformity with the Uniform Classification of Accounts recommended by the National Association of Railway and Utilities Commissioners except where modifications were necessary in view of local conditions in Illinois. In an appendix to this pamphlet will be found the report of the Committee on Statistics and Accounts of the National Association, showing the manner in which the Committee dealt with the problem of bringing to a culmination the efforts to provide a uniform system of accounts suitable for use in all of the states. During the extended consideration of this matter, covering a period of more than two years, valuable assistance was rendered by the accounting representatives of the National Electric Light Association.
Illinois. Commerce Commission, "Uniform classification of accounts for electric utilities" (1923). State Publications. 93.