(a) This uniform system of accounts is hereby prescribed for every radio-telephone utility operating a radio-telephone facility (as those terms are defined in Part 645 of this Title) and every such radio-telephone utility is hereby required to keep its records and accounts in conformity therewith.

(b) During the 12 months following the date on which this system of accounts becomes effective, any such radio-telephone utility may, for purposes of comparison, keep on its books, in addition to the accounts hereby prescribed, such portion or portions of its present accounts as may be deemed desirable by any such corporation.

(c) Each radio-telephone utility for which this uniform system of accounts is prescribed shall classify, set forth, and carry all assets, liabilities, capital stock, retained earnings and other capital existing as of the effective date of this uniform system of accounts, as prescribed in such system of accounts.

(d) As of the date a utility becomes subject to this system of accounts, it shall prepare opening entries in accordance with the following provisions:

(e) In prescribing this system of accounts, the commission does not commit itself to the approval or acceptance of any item set out in any account for the purpose of fixing rates or in determining other matters before the commission. The prescribed system of accounts is designed to set out the facts in connection with the capitalization, construction, income, expenditures, etc., and therefrom the commission will determine, in connection with such matters as may be under advisement from time to time, just what consideration shall be given to the various items in the several accounts.