Sec. 197.12. Income accounts, purpose of

The income accounts (401 to 460) are designed to show for each month the amounts of operating revenues and operating expenses applicable to electric and other operations subject to the jurisdiction of the commission; the returns upon securities owned and from property not used in operations; the amounts accrued for taxes, uncollectible revenues, and use of moneys, and for exclusive use of properties of others constituting a distinct operating unit; and reservations and appropriations of income.