Kentucky Public Service Commission Uniform System of Accounts
What is the Uniform System of Accounts and What is it Not?
Benefits of Using USoA
PSC has four USoAs for water utilities
USoAs for Water Districts and Associations
USoAs for Water Companies
Numbering Scheme
PPT Slide
General Requirements of USoA
Water Utility Plant Accounts
Functional Operations for Water Plant Accounts
Operation and Maintenance Expense Accounts
Functional Operations for Operation & Maintenance Expense Accounts
Financial Audits Branch
Email: kslewis@ky.gov
Home Page: http://psc.ky.gov