Sec. 732.5. Appendix: prescribed forms

The following forms are hereby prescribed for the use of the several classes and groups of utilities and municipalities, and copies of such forms will be furnished or made available to each utility and municipality.

LIST OF FORMS—ANNUAL REPORTS

ELECTRIC AND/OR GAS CORPORATIONS:
Classes A and B Electric, Gas or Combination	Form 182
Classes C and D Electric, Gas or Combination	Form 182 A
Companies with average annual operating revenues of	Form 190
$15,000 or less in either department
Lessor Electric and Gas Companies	Form 190
	(Modified)
Inchoate and Dormant Electric and Gas Companies	Form 240
Incidental Electric or Gas Business	Form 251
STEAM CORPORATIONS:
All Steam Companies	Form 241
Incidental Steam Business	Form 251 A
WATERWORKS CORPORATIONS:
Classes A and B	Form 347
Classes C and D	Form 347 CD
Companies with average annual operating revenues less	Form 347 E
than $100,000
Incidental Waterworks Business	Form 251 A
MUNICIPALITIES:
Electric	Form 195
Electric and Gas	Form 195
	(Modified)
Gas	Abbreviated
	Form E
Steam	Form 241