Idaho State Statutes - Idaho Attorney Directory

Every public utility, except
railroad corporations, shall file with the commission an inventory of all its
physical properties within the state, designating the exact location of its
property within the several counties of the state; such inventory shall show
in detail the cost of construction together with the depreciation charges
incident thereto since construction, or may show the cost of replacement of
such properties, if in the opinion of the commission the original cost and
depreciation charges can not be obtained: provided, that in the event any
public utility refuses or neglects to file such inventory, or the inventory so
filed is inaccurate, the commission may send its agents upon the ground and
make an inventory as desired by the commission. The entire cost of making such
inventory by the agents of the commission shall be paid by the public utility
from its profit and loss account and shall not be charged to operating
expenses, and such payment shall be made to the treasurer of the state, who
shall deposit the same to the credit of the fund provided for the engineering
department of said commission.
Every public utility shall file the inventory herein required within six
(6) months after the approval of this section by the governor unless for just
cause shown the commission may extend such time and shall file new, amended or
supplemental inventories at such times thereafter as the commission may
require.

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