Sec.16-333-12a. CATV cost accounting requirements for municipalities

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(a) Any municipality constructing, purchasing or operating a community antenna television company shall develop rules and maintain accounting records in accordance with the Cost Accounting Standards Board Part 9904 — Cost Accounting Standards, Allocation of Home Office Expenses to Segments, 57 Fed. Reg. 14,185 (1992) (to be codified at 48 C.F.R. § 9904.403), in order to fairly allocate costs and expenses between the operations of the CATV system and other operations of the municipality.
(b) The allocation rules developed shall be submitted to the Department of Public Utility Control for approval. Once an allocation method has been approved, it shall not be modified without the consent of the Department of Public Utility Control.

(Effective September 24, 1993)

                    
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