Iowa Code § 476.73

Affiliate records
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1. Access to records. Every public utility and affiliate through the public utility shall provide the commission with access to books, records, accounts, documents, and other data and information which the commission finds necessary to effectively implement and effectuate the provisions of this chapter. 2. Separate records. The commission may require affiliates of a public utility to keep separate records and the commission may provide for the examination and inspection of the books, accounts, papers, and records, as may be necessary to enforce this chapter. 3. Allocation permitted. The commission may inquire as to and prescribe, forratemaking purposes, the allocation ofcapitalization, earnings, debts, and expenses related to ownership, operation, or management of affiliates.

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