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Natural Gas > Uniform System of Accounts
The following information is about Uniform System of Accounts.
Uniform System of Accounts Defined
A list of a company's account numbers and corresponding account titles, together with specific instructions for the use of individual accounts and general instructions as to the basis of accounting. For utilities, Uniform Systems of Accounts have been issued by both the National Association of Regulatory Utility Commissioners (NARUC) and the Federal Energy Regulatory Commission (FERC). These accounts differ between various utilities, i.e., gas versus electric.
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