La Comisión podrá requerir de cualquier compañía de servicio público o porteador por contrato que lleve y conserve continuamente un inventario detallado, permanente y correcto de toda la propiedad útil y utilizada en el servicio público por ella prestado, y podrá requerir, además, que dicha compañía de servicio público o porteador por contrato lleve sus libros, cuentas e historiales en forma tal que demuestren en todo momento el costo original de dicha propiedad así como las reservas que hubiera acumulado para proveer su retiro o remplazo.
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