Rhode Island General Laws Title 39. Public Utilities and Carriers § 39-3-14. Accounting and records of utilities

The division may, from time to time, establish and prescribe a system of forms of accounts to be used by all public utilities, or may classify the public utilities and prescribe a system of forms of accounts for each class thereof. The accounts of all public utilities shall be kept in accordance with the forms prescribed. The division may also, in its discretion, prescribe the forms of records and memoranda to be kept by the public utilities. The forms of accounts and the forms of records and memoranda prescribed and established by the division with respect to common carriers shall conform as nearly as may be to the similar forms from time to time established and prescribed by the Interstate Commerce Commission.