Oklahoma Code § 17-154

Title 17. Corporation Commission: Records of public utility business
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In case the owner or operator of any public utility is engaged
in carrying on any other business in connection with the operation
of such public utility, the Commission may require the cost of the
operation and gross revenues of such joint business to be kept in
such form and manner as may be prescribed by the Commission so that
the cost of the operation and gross revenues of the public utility
may be ascertained.

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