Ind. Code § 8-1-2-26

This is the official text of Ind. Code § 8-1-2-26, part of Indiana’s Code — part of the compiled statutory law of Indiana, published by the state as "Code." Browse the sections below, each linked to its official government source.

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Financial statements and accounts

Official statutory text

Sec. 26. Each public utility shall furnish to the commission in such form and at such time as the commission shall require, such accounts, reports, and information as will show in itemized detail:

(1) the depreciation per unit;

(2) the salaries and wages separately per unit;

(3) legal expenses per unit;

(4) taxes and rentals separately per unit;

(5) the quantity and value of material used per unit;

(6) the receipts from residuals, byproducts, services or other sales, separately per unit;

(7) the total and net cost per unit;

(8) the gross and net profit per unit;

(9) the dividends and interest per unit;

(10) surplus or reserve per unit;

(11) the prices per unit paid by consumer;

(12) names of, and amount of fees paid to, legal counsel who are not employees;

(13) names of, and amount of fees paid to, other consultants; and

(14) such other items, whether of a nature similar to those hereinbefore enumerated or otherwise, as the commission may prescribe, in order to show completely and in detail the entire operation of the public utility in furnishing the unit of its product or service for the public.

Formerly: Acts 1913, c.76, s.29. As amended by P.L.103-1983, SEC.1.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.