Florida Administrative Code
Fla. Admin. Code R. 25-30.117 (2026)
Accounting for Pension Costs
✓ current as of September 2026
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Any utility that has an established defined benefit pension plan as defined by the Financial Accounting Standard’s Board in the Statement of Financial Accounting Standards No. 87, Employers’ Accounting for Pensions (SFAS 87), dated December, 1985, shall account for these costs pursuant to SFAS 87 as it applies to business enterprises in general.
Rulemaking Authority 367.121 FS. Law Implemented 367.121 FS. History–New 11-30-93.
Effective: 11/30/1993.