Sec. 32.6721  Accounting and finance.

    This account shall include costs incurred in providing accounting 
and financial services. Accounting services include payroll and 
disbursements, property accounting, capital recovery, regulatory 
accounting (revenue requirements, separations, settlements and corollary 
cost accounting), non-customer billing, tax accounting, internal and 
external auditing, capital and operating budget analysis and control, 
and general accounting (accounting principles and procedures and 
journals, ledgers, and financial reports). Financial services include 
banking operations, cash management, benefit investment fund management 
(including actuarial services), securities management, debt trust 
administration, corporate financial planning and analysis, and internal 
cashier services.