Colorado Revised Statutes Title 31. Government Municipal § 31-4-216. Accounts of utilities

Accounts shall be kept for each public utility owned or operated by the city, distinct from other city accounts, and in such manner as to show the true and complete financial result of such city ownership and operation including all assets, liabilities, revenues, and expenses, and in accordance with the uniform classification of accounts as may be prescribed by the public utilities commission of this state.