Section 17(1) in The Cost Accounting Records (Electricity Industry) Rules, 2001
(1)The records regarding installed capacity of power plant, peak load demand (normal/maximum demand), plant load factor (PLF), power generated, power consumed at the generating station/sub-stations, number of stations/ substations/ auxiliaries, captive consumption, etc., transmission of power under different voltages, such as HV, EHV, LV, length of transmission lines, and area covered, consumer served under different sectors, viz. agriculture, industry, commercial and domestic sector, operational losses, transmission losses, plant hours available, and actually utilized, man power per MU generated/transmitted/per 1000 consumer, shall be maintained. The suitable records for computation of idle time of machines and/or plants, average frequency, details of power supplied, tariff rate structure for different consumers, etc. shall also be maintained and analysed.
