Sec. 181.10. Accounting for other departments

This system of accounts is designed for use by electric utilities. If the utility, in addition to its electric operations, operates other departments, such as gas or water, it shall keep such accounts for the other departments as may be prescribed by this commission, and in the absence of prescribed accounts, it shall keep such accounts as are proper or necessary to reflect the results of operating each such other department. It is not intended that proprietary and similar accounts which apply to the utility as a whole shall be departmentalized. (See also general instruction, § 181.2, subd. [f].)