Idaho Statutes Title 61. Public Utility Regulation § 61-402. Inventory of physical properties

Every public utility, except railroad corporations, shall file with the commission an inventory of all its physical properties within the state, designating the exact location of its property within the several counties of the state; such inventory shall show in detail the cost of construction together with the depreciation charges incident thereto since construction, or may show the cost of replacement of such properties, if in the opinion of the commission the original cost and depreciation charges can not be obtained: provided, that in the event any public utility refuses or neglects to file such inventory, or the inventory so filed is inaccurate, the commission may send its agents upon the ground and make an inventory as desired by the commission. The entire cost of making such inventory by the agents of the commission shall be paid by the public utility from its profit and loss account and shall not be charged to operating expenses, and such payment shall be made to the treasurer of the state, who shall deposit the same to the credit of the fund provided for the engineering department of said commission.

Every public utility shall file the inventory herein required within six (6) months after the approval of this section by the governor unless for just cause shown the commission may extend such time and shall file new, amended or supplemental inventories at such times thereafter as the commission may require.