Utah Code Title 54. Public Utilities § 54-4-23. Accounts and records of utilities

The commission shall have power to establish a system of accounts to be kept by public utilities subject to its jurisdiction, to classify said public utilities and to establish a system of accounts for each class and to prescribe the manner in which such accounts shall be kept. It may also, in its discretion prescribe the forms of accounts, records and memoranda to be kept by such public utilities, including accounts, records and memoranda of the movement of traffic as well as of the receipts and expenditures of money, and any other forms, records and memoranda which in the judgment of the commission may be necessary to carry out any of the provisions of this title. The system of accounts established by the commission and the forms of accounts, records and memoranda prescribed by it shall not be inconsistent, in the case of corporations subject to the provisions of the Act of Congress entitled, “An Act to Regulate Commerce,” approved February 4, 1887, and the acts amendatory thereof and supplementary thereto,  1 with the system and forms from time to time established for such corporations by the Interstate Commerce Commission; but nothing herein contained shall affect the power of the commission to prescribe forms of accounts, records and memoranda covering information in addition to that required by the Interstate Commerce Commission. The commission may, after hearing had upon its own motion or upon complaint, prescribe by order the accounts in which particular outlays and receipts shall be entered, charged or credited. When the commission shall have prescribed the forms of accounts, records or memoranda to be kept by any public utility corporation for any of its business it shall thereafter be unlawful for such public utility to keep any accounts, records or memoranda for such business other than those so prescribed or those prescribed by or under the authority of any other state or of the United States, excepting such accounts, records or other memoranda as shall be explanatory of and supplemental to the accounts, records or memoranda prescribed by the commission.