Arkansas Code Title 23. Public Utilities and Regulated Industries § 23-2-108. Costs of operation and maintenance of commission--Utilities costs

(b)(1) The commission shall designate one (1) of its officers or employees who is familiar with cost accounting methods to keep an accurate record of that part of the cost of operation and maintenance of the commission having to do with matters relating to the regulation of public utilities, such costs hereafter referred to as “utilities costs”.

(2) In a similar manner, that officer or employee shall keep an accurate record of that part of the cost of operation and maintenance of the commission having to do with all matters other than those relating to the regulation of public utilities.