Oklahoma Code § 17-180.1

Title 17. Corporation Commission: Advertising expenses by public utilities
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A.  Advertising expenses shall not be included by a public
utility in its operating expenses for ratemaking purposes.
B.  For purposes of subsection A of this section:
1.  "Advertising" means:
a.   the commercial use by a public utility of any media
including, but not limited to, newspaper, magazine, radio and
television to transmit a message to the public or to such public
utility's customers, or
b.   the commercial use by a public utility of any printed
material to transmit a message to a substantial number of members of
the public or to a substantial number of the public utility's
customers;
2.  "Advertising" shall not mean:
a.   periodic publications or reports required by the
bylaws of any public utility or electric cooperative,  b.   any
communication with customers and the public which is strictly
limited to energy conservation and education,
c.   any communication with customers and the public which
provides telephone customers with instruction in the use of new,
changed or improved features of their telephone service, or

information about time periods or other conditions under which long
distance calls may be made at reduced rates, or information which
promotes the efficient use of the telephone network; provided that
if the cost of providing such information is to be treated as an
operating expense by the public utility, it shall be clearly marked
or identified to indicate the identity of the public utility and the
fact that the cost is paid for by the ratepayers of the public
utility,
d.   any communication with customers and the public for
giving of information or notice required by law or otherwise
necessary to warn of dangerous or hazardous conditions,
e.   routine classified telephone listings for the
convenience of customers,
f.   informational inserts in customers' bills,
g.   any communication with customers and the public which
informs existing and potential customers of the availability and
conservation features of energy-efficient appliances and equipment,
h.   any communication with customers and the public which
relates to industrial development, and
i.   any communication with customers and the public which
is in furtherance of conservation or load management programs
approved by the Corporation Commission;
3.  "Public utility" means any individual, firm, association,
partnership, corporation or any combination thereof, other than a
municipal corporation or their lessees, trustees and receivers,
owning or operating for compensation in this state equipment or
facilities for:
a.   producing, generating, transmitting, distributing,
selling or furnishing electricity,
b.   the conveyance, transmission, reception or
communications over a telephone system; provided that no authority
not otherwise a public utility within the meaning of this section
shall be deemed such solely because of the furnishing or furnishing
and maintenance of a private system, or
c.   transmitting directly or indirectly or distributing
combustible hydrocarbon natural or synthetic natural gas for sale to
the public; and
4.  "Appliances" and "equipment" mean those individual
appliances and space-conditioning equipment introduced by
manufacturers after November 9, 1978, which operate at a level of
efficiency at least twenty percent (20%) greater than appliances and
space-conditioning equipment of the same energy type manufactured
prior to that date.

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