ACCOUNTING TREATMENT OF LOBBYING EXPENDITURES

Each public utility shall cause subaccounts to be established for the sole purpose of recording lobbying expenditures. Lobbying expenditures for utility operating expense shall be charged to a subaccount of miscellaneous general expenses. Lobbying expenditures for utility nonoperating expense shall be charged to a subaccount of other income deductions. The above accounts shall be effective the first day of January of the year following the year in which this part becomes effective for any expenditures subsequent to that date.