| http://www.w3.org/ns/prov#value | - Bulletin 1767B-1 Page 40 (b) Electric plant to be recorded at cost. (1) All amounts included in the accounts for electric plant acquired as an operating unit or system, except as otherwise provided in the texts of the intangible plant accounts, shall be stated at the cost incurred by the person who first devoted the property to utility service.
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