Sec. 183.1. Purpose of operating revenue accounts

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The operating revenue accounts (1600 to 1615) are designed to show the amounts of money which the utility becomes entitled to receive from furnishing electric utility service and from service incidental thereto, including amounts for services rendered but not yet billed when the utility exercises its option to record in account 1133, Miscellaneous Current and Accrued Assets, such accrued electric revenue.

                    
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