# 26 Del. Admin. Code § 1005: 26 DE Admin. Code 1005. Requirements for Contemporaneous Notice of Transfer from Public Utility Plant Service Accounts Other Than Normal Retirements

> Delaware · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1005

## Section

- **Citation:** 26 Del. Admin. Code § 1005
- **Heading:** 26 DE Admin. Code 1005. Requirements for Contemporaneous Notice of Transfer from Public Utility Plant Service Accounts Other Than Normal Retirements
- **Jurisdiction:** Delaware
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Delaware Administrative Code / Title 26 Public Utilities / 1000 General Regulations / 26 DE Admin. Code 1005

## Text

Title 26 Public Utilities
1000 General Regulations
Public Service Commission
1005 Requirements for Contemporaneous Notice of Transfer from Public Utility Plant Service Accounts Other Than Normal Retirements
Effective Date: March 1, 1990.
Administrative History:
PSC Order No. 3117 (Jan. 16, 1990); Regulation Docket No. 22.
No public utility may, without giving contemporaneous written notice to the Commission explaining the details of the transaction, reclassify property from a plant-in-service account or plant held for future use account, of any similar account which is normally used in the determination of the utility rate base into non-utility property accounts except for normal retirements in the usual course of business. Such notice shall include the estimated fair market value of all transferred properties, and if the property is more than $100,000 in value, the notice shall be accompanied by an independent appraisal of said property.

## Nearby sections

- [26 Del. Admin. Code § 1001 26 DE Admin. Code 1001. Rules of Practice and Procedure of the Delaware Public Service Commission](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1001.md)
- [26 Del. Admin. Code § 1002 26 DE Admin. Code 1002. Minimum Filing Requirements for All Regulated Companies Subject to the Jurisdiction of the Public Service Commission](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1002.md)
- [26 Del. Admin. Code § 1003 26 DE Admin. Code 1003. Interest on Commission Ordered Rate Refunds](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1003.md)
- [26 Del. Admin. Code § 1004 26 DE Admin. Code 1004. Regulations Governing Tariffs Which Set Forth Rates, Terms, and Conditions for the Attachment to Any Pole, Duct, Conduit, Right-of-Way, or Other Similar Facilities of Any Public Utility](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1004.md)
- [26 Del. Admin. Code § 1005 26 DE Admin. Code 1005. Requirements for Contemporaneous Notice of Transfer from Public Utility Plant Service Accounts Other Than Normal Retirements](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1005.md)
- [26 Del. Admin. Code § 1006 26 DE Admin. Code 1006. Requirements for Notice to the Commission Concerning the Intent to Incur Certain Short-Term Indebtedness](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1006.md)
- [26 Del. Admin. Code § 1007 26 DE Admin. Code 1007. Establishments by the Commission of a Format for Reporting by Utilities of Accidents Involving Any Personal Injury or Fatality in Compliance with 26 Del.C. §213](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1007.md)
- [26 Del. Admin. Code § 1009 26 DE Admin. Code 1009. Regulations Implementing the Water Utility Distribution System Improvement Charge (“DSIC”) and the Utility Facility Relocation Charge (“UFRC”)](https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1009.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_ADC_T26_1005. Check the current official text before relying on it. Not legal advice.