USOA - What does USOA stand for? The Free Dictionary
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Presumably if a consolidated group includes both regulated and non-regulated entities engaged in the same or similar trades or businesses for which a USOA has been promulgated, that USOA will govern the unit of property determination for all property of each of those entities.
For example, while individual buildings comprising a refinery or manufacturing facility each would be treated as separate units of property, determining the units of property comprising an electric generation facility would be determined in accordance with the appropriate USOA and might produce a different result.
But the executive ombudsmen kept knocking at the door, until finally the USOA
admitted them as full members and in the year 2000 gave them equal representation on its board of directors.