Idaho § 61-402 - Inventory of physical properties
Full text of Idaho Idaho Statutes § 61-402 — Inventory of physical properties, with citation guidance and answers to common questions.
§ 61-402. Inventory of physical properties
(1) 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 cannot 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.
(2) Every public utility shall file new, amended, or supplemental inventories at such times as the commission may require.
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 61-402
What does Idaho Statutes § 61-402 cover?
Section 61-402 ("Inventory of physical properties") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 61-402?
A common citation format is "Idaho Statutes § 61-402" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 61-402 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.