DECRETO Nº 82962, DE 29 DE DEZEMBRO DE 1978. Estabelece o Plano de Contas do Serviço Publico de Energia Eletrica.
Decreto nº 82.962, de 29 de dezembro de 1978
Estabelece o Plano de Contas do Serviço Público de Energia Elétrica.
O PRESIDENTE DA REPÚBLICA, usando da atribuição que lhe confere o artigo 81, item III, da Constituição, e tendo em vista o que dispõe o artigo 182 do Decreto nº 24.643, de 10 de julho de 1934 (Código de Águas), com a redação dada pelo artigo 1º do Decreto-lei nº 3.763, de 25 de outubro de 1941; e Regulamento dos Serviços de Energia Elétrica baixado com o Decreto nº 41.019, de 26 de fevereiro de 1957,
DECRETA:
Fica estabelecido o plano de Contas do Serviço Público de Energia Elétrica, que constitui o anexo único deste Decreto.
As empresas concessionárias de serviços públicos de energia elétrica procederão à escrituração de suas contas de acordo com o Plano de Contas referido no artigo anterior, obrigatoriamente a partir de 1º de janeiro de 1979 e facultativamente no exercício de 1978, para fins de elaboração das demonstrações financeiras de que trata a Lei nº 6.404, de 15 de dezembro de 1976.
O presente Decreto entrará em vigor na data da sua publicação, revogados, a partir de 1º de janeiro de 1979, o Decreto nº 28.545, de 24 de agosto de 1950, a "Classificação de Contas para Empresas de Energia Elétrica" Instituída pelo mesmo, e demais disposições em contrário.
Brasília, 29 de dezembro de 1978; 157º da Independência e 90º da República.
Ernesto Geisel
Shigeaki Ueki
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