---
kind: "section"
citation: "16 U.S.C. § 825"
title: "16"
title_heading: "Conservation"
number: "825"
heading: "Accounts and records"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/16/825"
units:
  - "Chapter 12 — Federal Regulation and Development of Power"
  - "Subchapter III — Licensees and Public Utilities; Procedural and Administrative Provisions"
---

# §825. Accounts and records

- (a) **Duty to keep—** Every [licensee](/usc/16/796.md?p=5) and public utility shall make, keep, and [preserve](/usc/16/698u–1.md?p=2) for such periods, such accounts, records of cost-accounting procedures, correspondence, memoranda, papers, books, and other records as the [Commission](/usc/16/544.md?p=c) may by rules and regulations prescribe as necessary or appropriate for purposes of the administration of this chapter, including accounts, records, and memoranda of the generation, transmission, distribution, delivery, or sale of electric energy, the furnishing of services or facilities in connection therewith, and receipts and expenditures with respect to any of the foregoing: Provided, however, That nothing in this chapter shall relieve any public utility from keeping any accounts, memoranda, or records which such public utility may be required to keep by or under authority of the laws of any [State](/usc/16/796.md?p=6). The [Commission](/usc/16/544.md?p=c) may prescribe a system of accounts to be kept by [licensees](/usc/16/796.md?p=5) and public utilities and may classify such [licensees](/usc/16/796.md?p=5) and public utilities and prescribe a system of accounts for each class. The [Commission](/usc/16/544.md?p=c), after notice and opportunity for hearing, may determine by order the accounts in which particular outlays and receipts shall be entered, charged, or credited. The burden of proof to justify every accounting entry questioned by the [Commission](/usc/16/544.md?p=c) shall be on the [person](/usc/16/796.md?p=4) making, authorizing, or requiring such entry, and the [Commission](/usc/16/544.md?p=c) may suspend a charge or credit pending submission of satisfactory proof in support thereof.
- (b) **Access to and examination by the Commission—** The [Commission](/usc/16/544.md?p=c) shall at all times have access to and the right to inspect and examine all accounts, records, and memoranda of [licensees](/usc/16/796.md?p=5) and public utilities, and it shall be the duty of such [licensees](/usc/16/796.md?p=5) and public utilities to furnish to the [Commission](/usc/16/544.md?p=c), within such reasonable time as the [Commission](/usc/16/544.md?p=c) may order, any information with respect thereto which the [Commission](/usc/16/544.md?p=c) may by order require, including copies of [maps](/usc/16/430f–7.md?p=1), contracts, reports of engineers, and other data, records, and papers, and to grant to all agents of the [Commission](/usc/16/544.md?p=c) free access to its property and its accounts, records, and memoranda when requested so to do. No member, officer, or employee of the [Commission](/usc/16/544.md?p=c) shall divulge any fact or information which may come to his knowledge during the course of examination of books or other accounts, as hereinbefore provided, except insofar as he may be directed by the [Commission](/usc/16/544.md?p=c) or by a court.
- (c) **Controlling individual—** The books, accounts, memoranda, and records of any [person](/usc/16/796.md?p=4) who controls, directly or indirectly, a [licensee](/usc/16/796.md?p=5) or public utility subject to the jurisdiction of the [Commission](/usc/16/544.md?p=c), and of any other company controlled by such [person](/usc/16/796.md?p=4), insofar as they relate to transactions with or the business of such [licensee](/usc/16/796.md?p=5) or public utility, shall be subject to examination on the order of the [Commission](/usc/16/544.md?p=c).

## Source credit

(June 10, 1920, ch. 285, pt. III, § 301, as added Aug. 26, 1935, ch. 687, title II, § 213, 49 Stat. 854.)