C. L. 147] containing its findings of fact and conclusions thereon, which said report is hereby referred to and made a part hereof,

It is hereby certified, That the acquisition by the Illinois Bell Telephone Company of the telephone properties formerly owned by Hiram D. Wagner, deceased, as described in the application and report aforesaid, will be of advantage to the persons to whom service is to be rendered and in the public interest.

February 19, 1924.

ALABAMA.

Public Service Commission.

ALABAMA PUBLIC SERVICE COMMISSION v. ALL UTILITIES AND TRANSPORTATION COMPANIES IN ALABAMA.

Docket No. 4466.

Decided February 6, 1924.

General Rules and Regulations Governing Uniform System of Accounting and Reporting for Utility and Transportation Companies Promulgated.

GENERAL ORDER NO. 11.

This cause came on to be heard by the Commission on this day. The Commission finds that due notice of this cause and of the time and place of hearing same by the Commission has heretofore been given to all public utilities and transportation companies doing business in this State. A number of such public utilities and transportation companies appeared at the hearing by their authorized representatives as shown by the transcript of testimony on file in the case. The Commission has received suggestions and testimony of those utilities and transportation companies who appeared at the hearing relative to certain amendments proposed to several sections of the proposed general order and has adopted some of such suggestions. After giving due consideration to all such suggestions and to all the evidence in the cause, the Commission finds that it is proper, just and reasonable to fix, issue and make effective hereafter in the case of all utilities and transportation companies doing business in Alabama, the following rules and regulations which shall be known as General Order No. 11 of this Commission.

It is, therefore, ordered by the Commission, That on and after this date the following general rules and regulations shall apply to and govern all utilities and transportation

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companies doing business within the State of Alabama, and the same shall be known as General Order No. 11 of this Commission, namely:

GENERAL ORDER NO. 11.

GENERAL RULES AND REGULATIONS GOVERNING UNIFORM SYSTEM OF ACCOUNTING AND REPORTING OF UTILITIES AND TRANSPORTATION COMPANIES.

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Section 1. The following shall be known as Uniform System of Accounting and Reporting for Utilities and Transportation Companies. Appropriate and definite instructions will be given each kind and class of utility or transportation company hereafter as to classification of accounts and forms of reports. Utility" as herein used shall be held to have the same meaning as that given to such term in Section 2 of Alabama Public Utility Act of 1920. Transportation company" as used herein shall be held to have the same meaning as that given to such term in Section 6 of the Alabama Transportation Act of 1920.

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Section 2. Each utility or transportation company within the jurisdiction of this Commission shall make on or before April 1 of each year an annual operating and financial report for the period of the preceding calendar year closing at December 31 thereof, and such other reports of like nature at more frequent intervals as may be required by direction of the Commission from time to time. (See exception following.)

Section 3. For the purpose of making such reports each utility or transportation company is required to close its books at least once per year. If the calendar year is not used by a given utility or transportation company in its regular fiscal closing, then notwithstanding this fact, all accounts for the purpose of this order must be accrued through December 31, of each year.

Section 4. All annual reports hereinbefore mentioned shall be in exact form as hereinafter provided for that particular class or kind of utility or transportation company as hereafter classified by this Commission.

Section 5. All annual and other reports made to the Commission shall be signed and sworn to by the president (or vice president) and treasurer or other officer in charge of such accounting, or, if under trust or receivership operation, by a majority of trustees or receivers, or, if unincorporated, by the proprietor and manager, superintendent or auditor. Section 6. All annual reports must be made in triplicate and two copies thereof returned to the Commission on or before the date herein provided and the third copy retained in the files of the respondent for permanent reference.

Section 7. All reports must be legibly made, and where supporting data or schedules of collateral nature are required, in addition to the

information carried on the regular report form, such must be on durable quality of paper, properly identified and securely attached to the main report.

Section 8. All foot notes and instructions contained on the report forms to be furnished by the Commission for making annual reports must be carefully observed, and if it be impracticable to give any of the information indicated by the forms, such inability to give information in said forms for annual report must be reported in writing to the Commission before March 1 of any year in which the report is due and signed by one of the officers or executives mentioned in Section 5 hereof. No utility or transportation company after having failed to furnish any information or having reported its inability to do shall be excused from giving any and all information required because of its failure to keep its accounts according to the classification and forms herein or hereinafter provided by the Commission. ( (See exceptions following.)

Section 9. The Uniform System of Accounting and Reporting herein provided for each class and kind of utility or transportation company requires that accounts must be kept by double entry method except purely memorandum and statistical accounts. The Commission will notify each class and kind of utility or transportation company of its classification and will supply a copy of Manual of Accounts and report forms for annual reports; provided, however, that any report forms used by a utility or transportation company which are approved by the Commission will be accepted in lieu of the forms which the Commission prescribed. Under this proviso, utilities and transportation companies are required to submit such forms to the Commission for approval.

Section 10. The Manual of Accounts to be supplied by the Commission will contain a chart of accounts designated by name and number and the purpose of each account will be defined. The numbers prefixed to accounts, however, are not a part of the nomenclature, but are directed to be used for convenience in reference.

Section 11. The Commission does not bind itself either to approve or accept as sufficient either the amounts or classification shown in the reports to be made under this order, if, in its judgment from time to time, additional, supplemental or revised data will more clearly reflect the objects sought. Such other or additional information may be required either by demand upon the utility or transportation company for production thereof, or by having the Commission's experts procure the data desired through personal examination of the books or plant, one or both.

Section. 12. Each utility or transportation company shall so keep its general subsidiary and original books of entry, together with all documents pertaining to either capital or operating accounts, as clearly to reflect the cost of its properties, including additions thereto and eliminations therefrom; also as correctly to record income and expense, gross

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and net returns. Each entry must be capable of support by definite history of the transaction recorded to the end that ready and exact verification in detail of all facts may be obtained. The books and records to which reference is made in this paragraph include not only those called books in a technical sense, but all stock books, minute books, charts, maps, drawings, contracts and writings, invoices, vouchers of whatever nature, store room records and other records which are connected with the operation and the history and development of the utility and its properties.

Section 13. The dates for filing reports under Section 2 hereof and for reporting inability to furnish information under Section 8 hereof, are subject to the following exceptions, to wit: The annual report for the year 1923 shall be filed in the manner and form provided on or before May 1, 1924; the date upon which any utility or transportation company may report inability to furnish information shall expire on April 1, 1924, as pertaining to the report for the year 1923.

Section 14. Every utility furnishing service within this State must either keep its books of account and records, as in this order specified, at its principal place of business in this State, or keep and preserve them elsewhere and deliver them at its principal place of business in this State at such reasonable time or times as the Commission may direct for examination and inspection.

Section 15. It is further provided that utilities or transportation companies which are required to keep their accounts according to classification of the Interstate Commerce Commission and to report to the said Commission according to forms provided therefor, may, for the purposes of this order, keep their accounts in the same manner prescribed by the Interstate Commerce Commission and report to the Alabama Public Service Commission in the same form and manner as they report to the Interstate Commerce Commission; provided, however, supplemental or additional information may be required from time to time of utilities or transportation companies included in this paragraph; and, provided further, that the said utilities or transportation companies included in this paragraph shall observe all other requirements as set forth in this order.

Made and entered at the Offices of the Commission at the State Capitol, Montgomery, Alabama, on this sixth day of February, 1924.