---
title: O.C.G.A. § 36-90-4. Accounting methods regarding the cost of providing service; cross-subsidization prohibited.
collection: code
id: 36-90-4
cite_as: O.C.G.A. § 36-90-4 (2025)
canonical_url: https://georgiacommons.org/code/36-90-4
md_url: https://georgiacommons.org/code/36-90-4.md
text_url: https://georgiacommons.org/code/36-90-4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t36-ch60-92-(v27a)-2025-pdf.pdf?sfvrsn=1fad51cc_0#page=621
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Counties, Municipal Corporations, and Other Governmental Entities / LOCAL GOVERNMENT CABLE FAIR COMPETITION
---

# O.C.G.A. § 36-90-4. Accounting methods regarding the cost of providing service; cross-subsidization prohibited.

On and after January 1, 2000, each public provider shall prepare and maintain records in accordance with generally accepted governmental accounting principles which record the full cost accounting of providing service. Such records shall show the amount and source of capital, including working capital, utilized in providing service. Nothing contained in this chapter shall preclude a public provider utilizing capital from any lawful source, including the public provider’s general funds, provided that the reasonable cost of such capital is accounted for as a cost of providing the service. No public provider shall cross-subsidize the costs of providing service. A public provider shall impute into its indirect costs of providing service an amount for franchise fees, regulatory fees, occupation taxes, pole attachment fees, and ad valorem property taxes, calculated in the same manner as such amounts are calculated for any private provider paying such costs to the public provider in the same service area.

## History

Code 1981, § 36-90-4, enacted by Ga. L. 1999, p. 1267, § 1.