2401. ESTABLISHMENT OF UNIFORM SYSTEM OF ACCOUNTS

2401 ESTABLISHMENT OF UNIFORM SYSTEM OF ACCOUNTS 2401.1 A telephone corporation operating within the District of Columbia and providing intrastate communications services shall conform its books of accounts and shall record its business transactions in accordance with the Uniform System of Accounts (USOA) as provided for in this chapter. SOURCE: Final Rulemaking published at 36 DCR 6070 (August 25, 1989).