Section 4(1)(a) in Andhra Pradesh Electricity Regulatory Commission (Treatment of Other Businesses of Transmission Licensees and Distribution Licensees) Regulation, 2005
(a)maintain separate accounting records, such as amount of revenue, costs, assets, liabilities, reserves, or provisions which have been charged from or to the Other Business. He the charge or its determination by apportionment shall maintain a description of the basis for the charge or its determination by apportionment or allocation between the various business activities;