Iowa Code » Chapter 422 — INDIVIDUAL INCOME, CORPORATE, AND
Iowa Code

Iowa Code § 422.93 (2026)

Public utility accounting method

✓ current as of July 2026
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Nothing in this chapter shall be construed to require the utilities commission to allow or require the use of any particular method of accounting by any public utility to compute its tax expense, depreciation expense, or operating expense for purposes of establishing its cost of service for rate-making purposes and for reflecting operating results in its regulated books of account. [82 Acts, ch 1023, §17] 2023 Acts, ch 19, §2667; 2024 Acts, ch 1170, §369

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422.94 through 422.99 Reserved.\n\n SUBCHAPTER VIII ALLOCATION OF REVENUES Referred to in §422.1, 422.2\n\n 422.100 Allocation to the child care credit fund. Repealed by 2009 Acts, ch 182, §138.

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422.101 through 422.104 Repealed by 2002 Acts, ch 1150, §22.

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422.105 through 422.109 Reserved.\n\n SUBCHAPTER IX FUEL TAX CREDIT Referred to in §422.1, 452A.17

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Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Sz Enter., LLC D/B/A Eagle Point Solar v. Iowa Utils. Bd., a Div. of the Dep't of Com., State of Iowa, 850 N.W.2d 441 (Iowa 2014).
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Sz Enter., LLC D/B/A Eagle Point Solar v. Iowa Utils. Bd., a Div. of the Dep't of Com., State of Iowa, 850 N.W.2d 441 (Iowa 2014). · cites it 6× “By any plausible reading, Iowa Code section 422.93 implicitly incorporates chapter 476’s definition of public utility.”
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