27 CAR § 91-1104. Accounting system

(a) A utility owner shall use an accounting system prescribed by the federal or state regulatory body under which it operates, or in cases where a utility owner does not use a prescribed accounting system, it shall use its established system of accumulating specific work order costs or establish a system of accounts which will provide for accumulating direct and related cost of the relocation. (b) In any case, the system of accounts used must be in form and detail as will identify each claimed item of cost with the particular project. (c) Costs for which all or partial reimbursement will be claimed must be completely documented and clearly identified with the specific highway project.