15 U.S.C. § 717e : US Code - Section 717E: Ascertainment of cost of property

Search 15 U.S.C. § 717e : US Code - Section 717E: Ascertainment of cost of property

(a) Cost of property
The Commission may investigate and ascertain the actual
legitimate cost of the property of every natural-gas company, the
depreciation therein, and, when found necessary for rate-making
purposes, other facts which bear on the determination of such cost
or depreciation and the fair value of such property.
(b) Inventory of property; statements of costs
Every natural-gas company upon request shall file with the
Commission an inventory of all or any part of its property and a
statement of the original cost thereof, and shall keep the
Commission informed regarding the cost of all additions,
betterments, extensions, and new construction.