Article 5. Uniform System of Accounts

• Part 46 Applications under Uniform System of Accounts
• Part 47 Applications Provided for in Notes to Accounts for Capital Stock for Electric, Gas, Steam, Waterworks, Omnibus Corporations and Class C Telephone Corporations
• Part 48 Material Changes in Accounting for Class A Utilities
• Part 49 (Repealed)
• Part 50 (Repealed)