16 U.S.C. § 824g : US Code - Section 824G: Ascertainment of cost of property and depreciation

Search 16 U.S.C. § 824g : US Code - Section 824G: Ascertainment of cost of property and depreciation

(a) Investigation of property costs
The Commission may investigate and ascertain the actual
legitimate cost of the property of every public utility, 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) Request for inventory and cost statements
Every public utility upon request shall file with the Commission
on 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.