225,069 document(s) from the ingested source(s); showing 100.
CFR · 2024-01-01 · US · Title 10
An individual requesting access to records about himself or herself may be accompanied by another individual of his or her own choosing. Both the individual requesting access and the individual accompanying him or her shall sign the required form indicating that the Nuclear Regulatory Commission is authorized to discuss the contents of the subject record in the presence of both individuals.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 7
(a) A final program EIS is available in compliance with section 102(2)(c) of the National Environmental Policy Act of 1969 (NEPA). This statement discloses the cumulative program impacts that significantly affect the quality of the human environment. (b) The program is to be conducted in accordance with other laws and Executive orders concerning environmental protection. (c) Channelization of streams is prohibited under this program. Channelization as used herein means the overall widening, deepening, realining, or constructing a nonvegetative protective lining over all or part of the perimeter of a perennial stream channel as described in NRCS Channel Modification Guidelines, Part B, Items 4, 5, 6, and 7, as published in the
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 42
A grant may be made under this part only if the applicable requirements of title XV of the Act relating to review and approval by the appropriate health planning agencies have been met.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 42
A grant may be made under this part only if the applicable requirements of title XV of the Act relating to review and approval by the appropriate health planning agencies have been met.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 29
Prior to instituting proceedings for withdrawal of a certificate under paragraph (a) of § 528.3, except in cases of willfullness, an area director shall mail a letter to the employer setting forth alleged facts or conduct which may warrant withdrawal of the certificate, and fixing a time and a place for a conference at which the employer shall be accorded an opportunity to show that no cause for withdrawal under § 528.3(a) exists or that compliance has been achieved by paying wages improperly withheld and by taking steps adequate to insure that new cause for annulment or withdrawal will not occur. By written report to the appropriate authorized representative, a copy of which shall be mailed to the employer, the area director shall concisely summarize the conference and shall include conclusions as to whether the employer demonstrated or achieved compliance. If the authorized representative is satisfied that the employer either demonstrated or achieved such compliance, no proceedings shall be instituted under § 528.3(a) for the withdrawal of the certificate.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of service company property, included in accounts 301 (§ 367.3010), 303 (§ 367.3030) and 389 to 399.1 (§§ 376.3890 to 367.3991), owned and used by the service company in its operations, and having an expectation of life in service of more than one year from date of installation. (b) The cost of additions to, and betterments of, property leased from others, that are includible in this account, must be recorded in subaccounts separate and distinct from those relating to owned property. (See Service Company Property Instruction in § 367.54.)
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amount recorded under capital leases for property leased from others and used by the service company in its operations. (b) The property included in this account must be classified separately according to detailed accounts 301 (§ 367.3010), 303 (§ 367.3030) and 389 to 399.1 (§§ 367.3890 to 367.3991) prescribed for service company property. (c) Records must be maintained with respect to each capital lease reflecting: (1) Name of lessor, (2) Basic details of lease, (3) Terminal date, (4) Original cost or fair market value of property leased, (5) Future minimum lease payments, (6) Executory costs, (7) Present value of minimum lease payments, (8) The amount representing interest and the interest rate used, and (9) Expenses paid.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
At the end of the year or such other date as a balance sheet may be required by the Commission, this account must include the total of the balances of construction projects for service company property which has been completed and placed in service but have not been classified for transfer to the detailed service company property accounts.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the total of the balances of construction projects for service company property in process of construction. (b) Construction projects must be cleared from this account as soon as practicable after completion of the job. Further, if a project is designed to consist of two or more units that may be placed in service at different dates, any expenditures that are common to and that will be used in the operation of the project as a whole must be included in service company property upon the completion and the readiness for service of the first unit. Any expenditures that are identified exclusively with units of property not yet in service must be included in this account. (c) Expenditures on research, development, and demonstration projects
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be credited with the following: (1) Amounts charged to account 403, Depreciation expense (§ 367.4030), or to clearing accounts for current depreciation expense for service company property. (2) Amounts charged to account 416, Costs and expenses of merchandising, jobbing, and contract work (§ 367.4160), or to clearing accounts for current depreciation expense. (3) Amounts of depreciation applicable to properties acquired. ( (4) Amounts of depreciation applicable to service company property donated to the service company. (b) The service company must maintain separate subaccounts for depreciation applicable to service company property. (c) At the time of retirement of depreciable service company property, this account must be charged with the book cost of the property retired and the cost of removal, and must be credited with the salvage value and any other amounts recovered, such as insurance. (d) The subsidiary records for this account must reflect the current credits and debits to this account in sufficient detail to show the following separately: (1) The amount of accrual for depreciation, (2) The book cost of property retired, (3) Cost of removal, (4) Salvage, and (5) Other items, including recoveries from insurance. (e) The service company is restricted in its use of the accumulated provision for depreciation to the purposes identified in paragraphs (a) through (d) of this section. It must not transfer any portion of this account to retained earnings
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be credited with the following: (1) Amounts charged to account 404, Amortization of limited-term property (§ 367.4040), for the current amortization of limited-term service company property investments. (2) Amounts charged to account 405, Amortization of other property (§ 367.4050). (3) Amounts charged to account 425, Miscellaneous amortization (§ 367.4250), for the amortization of intangible or other property, that does not have a definite or terminable life and is not subject to charges for depreciation expense, with Commission approval. (b) The service company must maintain subaccounts of this account for the amortization applicable to service company property and property leased to others. (c) When any property to which this account applies is sold, relinquished, or otherwise retired from service, this account must be charged with the amount previously credited in respect to the property. The book cost of the retired property less the amount chargeable to this account and less the net proceeds realized at retirement must be included in account 421.1, Gain on disposition of property (§ 367.4211), or account 421.2, Loss on disposition of property (§ 367.4212), as appropriate. (d) For general ledger and balance sheet purposes, this account must be regarded and treated as a single composite provision for amortization. The subsidiary records must reflect the current credits and debits to this account in sufficient detail to show the following separately:
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the book cost of investments in securities issued or assumed by associate companies and investment advances to the companies, including related accrued interest when the interest is not subject to current settlement, provided that the investment does not relate to a subsidiary company. (If the investment relates to a subsidiary company, it must be included in account 123.1, Investment in subsidiary companies (§ 367.1231).) Include in this account the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. ( (b) This account must be maintained in a manner so as to show the investment in securities of, and advances to, each associate company together with full particulars regarding any of the investments that are pledged. (c) Securities and advances of associate companies owned and pledged must be included in this account, but the securities, if held in special deposits or in special funds, must be included in the appropriate deposit or fund account. A complete record of securities pledged must be maintained. (d) Securities of associate companies held as temporary cash investments are includible in account 136, Temporary cash investments (§ 367.1360). (e) Balances in open accounts with associate companies that are subject to current settlement are includible in account 146, Accounts receivable from associate companies (§ 367.1460). (f) The service company must write down the cost of any security in
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the book cost of investments in securities issued or assumed by non-associate companies, investment advances to these companies, and any investments not accounted for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. Include also the offsetting entry to the recording of amortization of discount or premium on interest bearing investments. ( (b) The records must be maintained in a manner so as to show the amount of each investment and the investment advances to each person.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amount of cash and book cost of investments that have been segregated in special funds for insurance, employee pensions, savings, relief, hospital, and other purposes not provided for elsewhere. This account must also include unrealized holding gains and losses on trading and available-for-sale types of security investments. A separate account with appropriate title, must be kept for each fund. (b) Amounts deposited with a trustee under the terms of an irrevocable trust agreement for pensions or other employee benefits must not be included in this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the amount of current cash funds except working funds.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include deposits with fiscal agents or others for special purposes other than the payment of interest and dividends. The special deposits may include, among other things, cash deposited with federal, state, or municipal authorities as a guaranty for the fulfillment of obligations; cash deposited with trustees to be held until mortgaged property sold, destroyed, or otherwise disposed of is replaced; cash realized from the sale of the accounting service company's securities and deposited with trustees to be held until invested in property of the service company. Entries to this account must specify the purpose for which the deposit is made. (b) Assets available for general corporate purposes must not be included in this account. Further, deposits for more than one year, that are not offset by current liabilities, must be charged to account 128, Other special funds (§ 367.1280).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include cash advanced to officers, agents, employees, and others as petty cash or working funds.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the book cost of investments, such as demand and time loans, bankers' acceptances, United States Treasury certificates, marketable securities, and other similar investments, acquired for the purpose of temporarily investing cash. (b) This account must be maintained so as to show separately temporary cash investments in securities of associate companies and of others. Records must be kept of any pledged investments.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the book cost, not includible elsewhere, of all collectible obligations in the form of notes receivable and similar evidences (except interest coupons) of money due on demand or within one year from the date of issue, except, however, notes receivable from associate companies. ( (b) The face amount of notes receivable discounted, sold, or transferred without releasing the service company from liability as a related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from the transactions.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies. (b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include amounts due the service company upon open accounts, other than amounts due from associate companies and from customers for services and merchandising, jobbing and contract work. (b) This account must be maintained so as to show separately amounts due on subscriptions to capital stock and from officers and employees, but the account must not include amounts advanced to officers or others as working funds. (
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be credited with amounts provided for losses on accounts receivable that may become uncollectible, and also with collections on related previously charged accounts. Concurrent charges must be made to account 904, Uncollectible accounts (§ 367.9040), for amounts applicable to service company operations, and to corresponding accounts for other operations. Records must be maintained so as to show the write-offs of account receivable for each service company department. (b) This account must be subdivided to show the provision applicable to the following classes of accounts receivable: (1) Service company customers. (2) Merchandising, jobbing and contract work. (3) Officers and employees. (4) Others. (c) Accretions to this account must not be made in excess of a reasonable provision against losses of the related character. (d) If provisions for uncollectible notes receivable or for uncollectible receivables from associate companies are necessary, separate related subaccounts must be established under the account in which the receivable is carried.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not later than one year from the date of issue, together with any related interest, and debit balances subject to current settlement in open accounts with associate companies. Items that do not bear a specified due date but that have been carried for more than twelve months and items that are not paid within twelve months from due date must be transferred to account 123, Investment in associate companies (§ 367.1230). (b) On the balance sheet, accounts receivable from an associate company may be set off against accounts payable to the same company. (c) The face amount of notes receivable discounted, sold or transferred without releasing the service company from liability as endorser thereon, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from such transactions.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include notes and drafts upon which associate companies are liable, and that mature and are expected to be paid in full not later than one year from the date of issue, together with any related interest thereon, and debit balances subject to current settlement in open accounts with associate companies. Items that do not bear a specified due date but that have been carried for more than twelve months and items that are not paid within twelve months from due date must be transferred to account 123, Investment in associate companies (§ 367.1230). (b) On the balance sheet, accounts receivable from an associate company may be set off against accounts payable to the same company. (c) The face amount of notes receivable discounted, sold or transferred without releasing the service company from liability as the related endorser, must be credited to a separate subaccount of this account and appropriate disclosure must be made in financial statements of any contingent liability arising from the transactions.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
The service company must utilize this account, where appropriate, to include the cost of service company labor and of office supplies used and operating expenses incurred with respect to the review, analysis and management of fuel supply contracts or agreements, the accumulation of fuel information and its interpretation, the logistics and handling of fuel, and other related support functions, as a service to the company engaged in the procurement and
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of materials purchased primarily for use in the service company business for construction, operation and maintenance purposes. It must include the book cost of materials recovered in connection with construction, maintenance or the retirement of service company property, the materials being credited to construction, maintenance or accumulated depreciation provision, respectively. This account must include the following items: (1) Reusable materials consisting of large individual items must be included in this account at original cost, estimated if not known. The cost of repairing the items must be charged to the maintenance account appropriate for the previous use. (2) Reusable materials consisting of relatively small items, the identity of which (from the date of original installation to the related final abandonment or sale) cannot be ascertained without undue refinement in accounting, must be included in this account at current prices new for the items. The cost of repairing the items must be charged to the appropriate expense account as indicated by previous use. (3) Scrap and non-usable materials included in this account must be carried at the estimated net amount realizable. The difference between the amounts realized for scrap and non-usable materials sold and the net amount at which the materials were carried in this account, as far as practicable, must be adjusted to the accounts credited when the materials were charged to this
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of supervision, labor and expenses incurred in the operation of general storerooms, including purchasing, storage, handling and distribution of materials and supplies. (b) This account must be cleared by adding to the cost of materials and supplies issued a suitable loading charge that will distribute the expense equitably over stores issues. The balance in the account at the close of the calendar year must not exceed the amount of stores expenses reasonably attributable to the inventory of materials and supplies exclusive of fuel, as any amount applicable to fuel costs should be included in account 152, Fuel stock expenses undistributed (§ 367.1520). (c) This account must include the following labor items: (1) Inspecting and testing materials and supplies when not assignable to specific items. (2) Unloading from shipping facility and putting in storage. (3) Supervision of purchasing and stores department to extent assignable to materials handled through stores. (4) Getting materials from stock and in readiness to go out. (5) Inventorying stock received or stock on hand by stores employees but not including inventories by general department employees as part of internal or general audits. (6) Purchasing department activities in checking material needs, investigating sources of supply, analyzing prices, preparing and placing orders, and related activities to extent applicable to materials handled through stores. (Optional. Purchasing depa
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and must be kept or supported in a manner so as to disclose the amount of each class of prepayment.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amount of interest on bonds, mortgages, notes, commercial paper, loans, open accounts, deposits, and other similar items, the payment of which is reasonably assured, and the amount of dividends declared or guaranteed on stocks owned. (b) Interest that is not subject to current settlement must not be included in this account, but in the account in which is carried the principal on which the interest is accrued. (c) Interest and dividends receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§ 367.1460).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include rents receivable or accrued on property rented or leased by the service company to others. (b) Rents receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§ 367.1460).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
At the option of the service company, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included in this account. In case accruals are made for unbilled revenues, they must be made likewise for unbilled expenses, such as for the purchase of energy.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the book cost of all other current and accrued assets, appropriately designated and supported so as to show the nature of each asset included in the account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash flow or fair value hedges. Account 421, Miscellaneous income or loss (§ 367.4210), must be credited or debited, as appropriate, with the corresponding amount of the change in the fair value of the derivative instrument.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amounts paid for derivative instruments, and the change in the fair value of derivative instrument assets designated by the service company as cash flow or fair value hedges. (b) When a service company designates a derivative instrument asset as a cash flow hedge it will record the change in the fair value of the derivative instrument in this account with a concurrent charge to account 219, Accumulated other comprehensive income (§ 367.2190), with the effective portion of the gain or loss. The ineffective portion of the cash flow hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income. (c) When a service company designates a derivative instrument as a fair value hedge it must record the change in the fair value of the derivative instrument in this account with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include expenses related to the issuance or assumption of debt securities. Amounts recorded in this account must be amortized over the life of each respective issue under a plan that will distribute the amount equitably over the life of the security. The amortization must be on a monthly basis, and the related amounts must be charged to account 428, Amortization of debt discount and expense (§ 367.4280). Any unamortized amounts outstanding at the time that the related debt is prematurely reacquired must be accounted for as indicated in General Instructions in § 367.16.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amounts of regulatory-created assets, not includible in other accounts, resulting from the ratemaking actions of regulatory agencies. ( (b) The amounts included in this account are to be established by those charges which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the Uniform System of Accounts but for it being probable that such items will be included in a different period(s) for purposes of developing rates that the utility is authorized to charge for its utility services. When specific identification of the particular source of a regulatory asset cannot be made, such as in plant phase-ins, rate moderation plans, or rate levelization plans, account 407.4, Regulatory credits (§ 367.4074), must be credited. The (c) If rate recovery of all or part of an amount included in this account is disallowed, the disallowed amount must be charged to Account 426.5, Other deductions (§ 367.4265), or Account 435, Extraordinary deductions (§ 367.4350), in the year of the disallowance. (d) The records supporting the entries to this account must be kept so that the service company can furnish full information as to the nature and amount of each regulatory asset included in this account, including justification for inclusion of such amounts in this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be charged with all expenditures for preliminary surveys, plans, investigations, and other similar items, made for the purpose of determining the feasibility of service company projects under contemplation. If construction results, this account must be credited and the appropriate service company property account charged. If the work is abandoned, the charge must be made to account 426.5, Other deductions (§ 367.4265), or to the appropriate operating expense account. (b) The records supporting the entries to this account must be kept so that the service company can furnish complete information as to the nature and the purpose of the survey, plans, or investigations and the nature and amounts of the several charges. (c) The amount of preliminary survey and investigation charges transferred to service company property must not exceed the expenditures that may reasonably be determined to contribute directly and immediately and without duplication to service company property.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include amounts shown by project for property installed for temporary use for a period of less than one year. Each project must be charged with the cost of temporary facilities and credited with payments received from customers and net salvage realized on removal of the temporary facilities. Any net credit or debit resulting must be cleared to the construction or service project to which the facilities relate.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include all debits not provided for elsewhere, such as miscellaneous work in progress, and unusual or extraordinary expenses, not included in other accounts, that are in the process of amortization and items the proper final disposition of which is uncertain. (b) The records supporting the entries to this account must be kept so that the service company can furnish full information as to each deferred debit included in this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be charged with the cost of all expenditures coming within the meaning of research, development and demonstration (RD&D) of this Uniform System of Accounts ( (b) Costs that are minor or of a general or recurring nature must be transferred from this account to the appropriate operating expense function or, if the costs are common to the overall (c) In certain instances, a service company may incur large and significant research, development, and demonstration expenditures that are nonrecurring and that would distort the annual research, development, and demonstration charges for the period. In such a case, the portion of such amounts that causes the distortion may be amortized to the appropriate operating expense account over a period not to exceed five years, unless otherwise authorized by the Commission. (d) The entries in this account must be maintained so as to show separately each project along with complete detail of the nature and purpose of the research, development, and demonstration project together with the related costs.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income taxes—Credit, other income and deductions (§ 367.4112), as appropriate, must be credited with an amount equal to that by which income taxes payable for the year are higher because of the inclusion of certain items in income for tax purposes, which items for general accounting purposes will not be fully reflected in the service company's determination of annual net income until subsequent years. (b) This account must be credited and account 410.1, Provision for deferred income taxes, operating income (§ 367.4101), or account 410.2, Provision for deferred income taxes, other income and deductions (§ 367.4102), as appropriate, must be debited with an amount equal to that by which income taxes payable for the year are lower because of prior payment of taxes as provided by paragraph (a) of this section, because of difference in timing for tax purposes of particular items of income or income deductions from that recognized by the utility for general accounting purposes. The credit to this account and debit to account 410.1 (§ 367.4101), or 410.2 (§ 367.4102) must, in general, represent the effect on taxes payable in the current year of the smaller amount of book income recognized for tax purposes as compared to the amount recognized in the service company's current accounts with respect to the item or class of
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the par or stated value of all common capital stock issued and outstanding.
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CFR · 2024-01-01 · US · Title 18
This account must include the par or stated value of all preferred stock issued and outstanding.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the balance of all other credits for paid-in capital that is not properly included in proprietary capital accounts. This account may include all commissions and expenses incurred in connection with the issuance of capital stock.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the amount of retained earnings that has been appropriated or set aside for special purposes. Separate subaccounts must be maintained under titles that will designate the purpose for which each appropriation was made.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts representing the undistributed earnings of subsidiary companies.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the balances, either debit or credit, of undistributed retained earnings of subsidiary companies since their acquisition. When dividends are received from subsidiary companies relating to amounts included in this account, this account must be debited and account 216, Unappropriated retained earnings (§ 367.2160), credited.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include revenues, expenses, gains, and losses that are properly includable in other comprehensive income during the period. Examples of other comprehensive income include, but are not limited to, minimum pension liability adjustments, and unrealized gains and losses on certain investments in debt and equity securities. Records supporting the entries to this account must be maintained so that the service company can furnish the amount of other comprehensive income for each item included in this account. (b) This account also must be debited or credited, as appropriate, with amounts of accumulated other comprehensive income that have been included in the determination of net income during the period and in accumulated other comprehensive income in prior periods. Separate records for each category of items must be maintained to identify the amount of the reclassification adjustments from accumulated other comprehensive income to earnings made during the period.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the face value of notes payable to associate companies and the amount of open book accounts representing advances from associate companies. It does not include notes and open accounts representing indebtedness subject to current settlement that are includible in account 233, Notes payable to associate companies (§ 367.2330), or account 234, Accounts payable to associate companies (§ 367.2340). (b) The records supporting the entries to this account must be kept so that the service company can furnish complete information concerning each note and open account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include, until maturity, all long-term debt not otherwise provided for. This covers items such as receivers' certificates, real estate mortgages executed or assumed, assessments for public improvements, notes and unsecured certificates of indebtedness not owned by associate companies, receipts outstanding for long-term debt, and other obligations maturing more than one year from date of issue or assumption. (b) Separate accounts must be maintained for each class of obligation, and records must be maintained to show for each class all details as to date of obligation, date of maturity, interest dates and rates, security for the obligation, and other similar items.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the excess of the cash value of consideration received over the face value upon the issuance or assumption of long-term debt securities. (b) Amounts recorded in this account must be amortized over the life of each respective issue under a plan that will distribute the amount equitably over the life of the security. The amortization must be on a monthly basis, with the related amounts credited to account 429, Amortization of premium on debt—Credit (§ 367.4290) (
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the excess of the face value of long-term debt securities over the related cash value of consideration received, related to the issue or assumption of all types and classes of debt. (b) Amounts recorded in this account must be amortized over the life of the respective issues under a plan that will distribute the amount equitably over the life of the securities. The amortization must be on a monthly basis, with the related amounts charged to account 428, Amortization of debt discount and expense (§ 367.4280). (
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the portion not due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under capital leases (§ 367.1011).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be credited with amounts charged to account 925, Injuries and damages (§ 367.9250), or other appropriate accounts, to meet the probable liability, not covered by insurance, for deaths or injuries to employees and others and for damages to property neither owned nor held under lease by the service company. (b) When liability for any injury or damage is admitted by the service company, either voluntarily or because of the decision of a court or other lawful authority, such as workmen's compensation board, the admitted liability must be charged to this account and credited to the appropriate current liability account. Details of these charges must be maintained according to the year the casualty occurred which gave rise to the loss. (c) Recoveries or reimbursements for losses charged to this account must be credited to this account; the cost of repairs to property of others if provided for in this account must be charged to this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include provisions made by the service company and amounts contributed by employees for pensions, accident and death benefits, savings, relief, hospital and other provident purposes, where the funds are included in the assets of the service company either in general or in segregated fund accounts. (b) Amounts paid by the service company for the purposes for which this liability is established must be charged to this account. (c) A separate account must be kept for each kind of provision included in this account. (d) If employee pension or benefit plan funds are not included among the assets of the service company but are held by outside trustees, payments into such funds, or accruals therefore, must be included in this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amount of liabilities for the recognition of asset retirement obligations related to service company property. This account must be credited for the amount of the liabilities for asset retirement obligations with amounts charged to the appropriate property account to record the related asset retirement costs. (b) The service company must charge the accretion expense to account 411.10, Accretion expense (§ 367.4118), and credit account 230, Asset retirement obligations (§ 367.2300). (c) This account must be debited with amounts paid to settle the asset retirement obligations recorded in this account. (d) The service company must clear from this account any gains or losses resulting from the settlement of asset retirement obligations in accordance with the instructions prescribed in the General Instructions in § 367.22.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the face value of all notes, drafts, acceptances, or other similar evidences of indebtedness, payable on demand or within a time not exceeding one year from date of issue, to other than associate companies.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include all amounts payable by the service company within one year that are not provided for in other accounts.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include amounts owing to associate companies on notes, drafts, acceptances, or other similar evidences of indebtedness, and open accounts payable on demand or not more than one year from date of issue or creation. (b) Exclude from this account notes and accounts that are includible in account 223, Advances from associate companies (§ 367.2230).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include all amounts payable to associate companies by the service company within one year, which are not provided for in other accounts.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to the appropriate accounts for tax charges. The credits may be based upon estimates, but from time to time during the year as the facts become known, the amount of the periodic credits must be adjusted so as to include as nearly as can be determined in each year the related applicable taxes. Any amount representing a prepayment of taxes applicable to the period subsequent to the date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current tax accruals. (c) Accruals for taxes must be based upon the net amounts payable after credit for any discounts, and must not include any amounts for interest on tax deficiencies or refunds. Interest received on refunds must be credited to account 419, Interest and dividend income (§ 367.4190), and interest paid on deficiencies must be charged to account 431, Other interest expense (§ 367.4310). (d) The records supporting the entries to this account must be kept so as to show for each class of taxes, the amount accrued, the basis for the accrual, the accounts to which charged, and the amount of tax paid.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the amount of interest accrued but not matured on all liabilities of the service company not including, however, interest that is added to the principal of the debt on which it is incurred. Supporting records must be maintained so as to show the amount of interest accrued on each obligation.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amount of taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for as part of the service company's own tax expense.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the amount of all other current and accrued liabilities not provided for elsewhere, appropriately designated and supported so as to show the nature of each liability.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the portion, due within one year, of the obligations recorded for the amounts applicable to leased property recorded as assets in account 101.1, Property under capital leases (§ 367.1011).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, Other deductions (§ 367.4265), must be debited or credited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the change in the fair value of derivative instrument liabilities designated by the service company as cash flow or fair value hedges. (b) A service company must record the change in the fair value of a derivative instrument liability related to a cash flow hedge in this account, with a concurrent charge to account 219, Accumulated other comprehensive income (§ 367.2190), with the effective portion of the derivative's gain or loss. The ineffective portion of the cash flow hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income. (c) A service company must record the change in the fair value of a derivative instrument liability related to a fair value hedge in this account, with a concurrent charge to a subaccount of the asset or liability that carries the item being hedged. The ineffective portion of the fair value hedge must be charged to the same income or expense account that will be used when the hedged item enters into the determination of net income.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amounts of regulatory liabilities, not includible in other accounts, imposed on the service company by the ratemaking actions of regulatory agencies. (See Definitions § 367.1(a)(38).) (b) The amounts included in this account are to be established by those credits which would have been included in net income, or accumulated other comprehensive income, determinations in the current period under the general requirements of the USofA but for it being probable that: Such items will be included in a different period(s) for purposes of developing the rates that the service company is authorized to charge for its services; or refunds to customers, not provided for in other (c) If it is later determined that the amounts recorded in this account will not be returned to customers through rates or refunds, such amounts must be credited to Account 421, Miscellaneous income or loss (§ 367.4210), or Account 434, Extraordinary income (§ 367.4340), as appropriate, in the year such determination is made. (d) The records supporting the entries to this account must be so kept that the service company can furnish full information as to the nature and amount of each regulatory liability included in this account, including justification for inclusion of such amounts in this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must be credited with all investment tax credits deferred by companies that have elected to follow deferral accounting, partial or full, rather than recognizing in the income statement the total benefits of the tax credit as realized. After this election, a company may not transfer amounts from this account, except as authorized in this account and in accounts 411.4, Investment tax credit adjustments, service company property (§ 367.4114) or 411.5, Investment tax credit adjustments, other income and deductions (§ 367.4115), or with approval of the Commission.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described in the General Instructions in § 367.17 that are related to all property other than accelerated amortization property. (b) This account must be credited and accounts 410.1, Provision for deferred income taxes, operating income (§ 367.4101), or 410.2, Provision for deferred income taxes, Other income and deductions (§ 367.4102), as appropriate, must be debited with tax effects related to property described in paragraph (a) of this section where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. (c) This account must be debited, and accounts 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or 411.2, Provision for deferred income taxes—Credit, other income and deductions (§ 367.4112), as appropriate, must be credited with tax effects related to property described in paragraph (a) of this section where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. (d) The service company is restricted in its use of this account t
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in the General Instructions in § 367.17 other than those deferrals that are includible in account 282, Accumulated deferred income taxes—Other property (§ 367.2820). (b) This account must be credited, and accounts 410.1 Provision for deferred income taxes, operating income (§ 367.4101), or 410.2 Provision for deferred income taxes, other income and deductions (§ 367.4102), as appropriate, must be debited with tax effects related to items described in paragraph (a) of this section where taxable income is lower than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. (c) This account must be debited, and accounts 411.1, Provision for deferred income taxes-Credit, operating income (§ 367.4111), or 411.2, Provision for deferred income taxes-Credit, other income and deductions (§ 367.4112), as appropriate, must be credited with tax effects related to items described in paragraph (a) of this account where taxable income is higher than pretax accounting income due to differences between the periods in which revenue and expense transactions affect taxable income and the periods in which they enter into the determination of pretax accounting income. (d) Records wi
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include all fees paid to federal or state governments for the privilege of incorporation and expenditures incident to organizing the corporation, partnership, or other enterprise and putting it into readiness to do business. (b) This account must include the following items: (1) Cost of obtaining certificates authorizing the service company to engage in its business. (2) Fees and expenses for incorporation. (3) Fees and expenses for mergers or consolidations. (4) Office expenses incident to organizing the service company. (5) Stock and minute books and corporate seal. (c) This account must not include any discounts upon securities issued or assumed; nor may it include any costs incident to negotiating loans, selling bonds or other evidences of debt or expenses in connection with the authorization, issuance or sale of capital stock. (d) Exclude from this account and include in the appropriate expense account, the cost of preparing and filing papers in connection with the extension of the term of incorporation unless the first organization costs have been written off. When charges are made to this account for expenses incurred in mergers, consolidations, or reorganizations, amounts previously included in this account or in similar accounts in the books of the companies concerned must be excluded from this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of patent rights, licenses, privileges, and other intangible property necessary or valuable in the conduct of service company operations and not specifically chargeable to any other account. (b) When any item included in this account is retired or expires, the related book cost must be credited to this account and charged to account 426.5, Other deductions (§ 367.4265), or account 111, Accumulated provision for amortization of property (§ 367.1110). (c) This account must be maintained in a manner so that the service company can furnish full information with respect to the amounts included in this account.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include all costs incurred by the service company in improvements of, remodeling of, or installation of additional facilities in rented offices or buildings to suit tenant's needs, placed in service prior to January 1, 2008.
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CFR · 2024-01-01 · US · Title 18
This account must include the cost of land and land rights used for service company purposes, the cost of which is not properly includible in other land and land rights accounts (
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the cost in place of structures and improvements used for service company purposes, the cost of which is not properly includible in other structures and improvements accounts (See Service Company Property Instructions in § 367.56).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of office furniture and equipment owned by the service company and devoted to service company operations, and not permanently attached to buildings, except the cost of the furniture and equipment that the service company elects to assign to other property accounts on a functional basis. (b) This account must include the following items: (1) Bookcases and shelves. (2) Desks, chairs, and desk equipment. (3) Drafting-room equipment. (4) Filing, storage, and other cabinets. (5) Floor covering. (6) Library and library equipment. (7) Mechanical office equipment, such as accounting machines, typewriters, and other similar items. (8) Safes. (9) Tables.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of transportation vehicles used for service company purposes. (b) This account must include the following items: (1) Airplanes. (2) Automobiles. (3) Bicycles. (4) Electrical vehicles. (5) Motor trucks. (6) Motorcycles. (7) Repair cars or trucks. (8) Tractors and trailers. (9) Other transportation vehicles.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of equipment used for the receiving, shipping, handling, and storage of materials and supplies. (b) This account must include the following items: (1) Chain falls. (2) Counters. (3) Cranes (portable). (4) Elevating and stacking equipment (portable). (5) Hoists. (6) Lockers. (7) Scales. (8) Shelving. (9) Storage bins. (10) Trucks, hand and power driven. (11) Wheelbarrows.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of tools, implements, and equipment used in construction, repair work, general shops and garages and not specifically provided for or includible in other accounts. (b) This account must include the following items: (1) Air compressors. (2) Anvils. (3) Automobile repair shop equipment. (4) Battery charging equipment. (5) Belts, shafts and countershafts. (6) Boilers. (7) Cable pulling equipment. (8) Concrete mixers. (9) Drill presses. (10) Derricks. (11) Electric equipment. (12) Engines. (13) Forges. (14) Furnaces. (15) Foundations and settings specially constructed for equipment in this account and not expected to outlast the equipment for which provided. (16) Gas producers. (17) Gasoline pumps, oil pumps and storage tanks. (18) Greasing tools and equipment. (19) Hoists. (20) Ladders. (21) Lathes. (22) Machine tools. (23) Motor-driven tools. (24) Motors. (25) Pipe threading and cutting tools. (26) Pneumatic tools. (27) Pumps. (28) Riveters. (29) Smithing equipment. (30) Tool racks. (31) Vises. (32) Welding apparatus. (33) Work benches.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost installed of laboratory equipment used for general laboratory purposes. (b) This account must include the following items: (1) Ammeters. (2) Balances and scales. (3) Barometers. (4) Calorimeters-bomb, flow, recording types, and other similar items. (5) Current batteries. (6) Electric furnaces. (7) Frequency changers. (8) Galvanometers. (9) Gas burning equipment. (10) Gauges. (11) Glassware, beakers, burettes, and other similar items. (12) Humidity testing apparatus. (13) Inductometers. (14) Laboratory hoods. (15) Laboratory standard millivolt meters. (16) Laboratory standard volt meters. (17) Laboratory tables and cabinets. (18) Meter-testing equipment. (19) Millivolt meters. (20) Motor generator sets. (21) Muffles. (22) Oil analysis apparatus. (23) Panels. (24) Phantom loads. (25) Piping. (26) Portable graphic ammeters, voltmeters, and wattmeters. (27) Portable loading devices. (28) Potential batteries. (29) Potentiometers. (30) Rotating standards. (31) Specific gravity apparatus. (32) Standard bottles for meter prover testing. (33) Standard cell, reactance, resistor, and shunt. (34) Stills. (35) Sulphur and ammonia apparatus. (36) Switchboards. (37) Synchronous timers. (38) Tar analysis apparatus. (39) Testing panels. (40) Testing resistors. (41) Thermometers—indicating and recording. (42) Transformers. (43) Voltmeters. (44) Other testing, laboratory, or research equipment not provided for elsewhere. (45) Other items of equipment for t
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of power operated equipment used in construction or repair work exclusive of equipment includible in other accounts. Include, also, the tools and accessories acquired for use with the equipment and the vehicle on which the equipment is mounted. (b) This account must include the following items: (1) Air compressors, including driving unit and vehicle. (2) Back filling machines. (3) Boring machines. (4) Bulldozers. (5) Cranes and hoists. (6) Diggers. (7) Engines. (8) Pile drivers. (9) Pipe cleaning machines. (10) Pipe coating or wrapping machines. (11) Tractors—Crawler type. (12) Trenchers. (13) Other power operated equipment. (c) It is intended that this account include only the large units that are generally self-propelled or mounted on movable equipment.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost installed of telephone, telegraph, and wireless equipment for general use in connection with service company operations. (b) This account must include the following items: (1) Amplifiers. (2) Antennae. (3) Booths. (4) Cables. (5) Carrier terminal equipment. (6) Conductors. (7) Distributing boards. (8) Extension cords. (9) Gongs. (10) Hand sets, manual and dial. (11) Insulators. (12) Intercommunicating sets. (13) Loading coils. (14) Microwave equipment. (15) Operators' desks. (16) Paraboloids. (17) Poles and fixtures used wholly for telephone or telegraph wire. (18) Power supply equipment. (19) Radio transmitting and receiving sets. (20) Reflectors. (21) Repeaters. (22) Remote control equipment and lines. (23) Sending keys. (24) Storage batteries. (25) Switchboards. (26) Telautograph circuit connections. (27) Telegraph receiving sets. (28) Telephone and telegraph circuits. (29) Testing instruments. (30) Towers. (31) Underground conduit used wholly for telephone or telegraph wires and cable wires.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the cost of equipment, apparatus, and other similar items, used in the service (b) This account must include the following items: (1) Hospital and infirmary equipment. (2) Kitchen equipment. (3) Employees' recreation equipment. (4) Radios. (5) Restaurant equipment. (6) Soda fountains. (7) Operators' cottage furnishings. (8) Other miscellaneous equipment.
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CFR · 2024-01-01 · US · Title 18
This account must include the cost of tangible service company property not provided for elsewhere.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include asset retirement costs on service company property.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
There must be shown under this caption the total amount included in the service company operating revenue accounts 457 through 459 (§§ 367.4570 through 367.4590).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
There must be shown under this caption the total amount included in the service company operation expense accounts 500 through 589 (§§ 367.5000 through 367.5890), 800 through 881 (§§ 367.8000 through 367.8810) and 901 through 931 (§§ 367.9010 through 367.9310).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
There must be shown under this caption the total amount included in the service company maintenance expense accounts 500 through 598 (§§ 367.5000 through 367.5890), 800 through 894 (§§ 367.8000 through 367.8810), and 935 (§ 367.9350).
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) This account must include the amount of depreciation for all service company property, the cost of which is included in accounts 390 through 399.1 (§§ 367.3900 through 367.3991). Provide subaccounts by each class of service company property owned or leased except the depreciation expense that is charged to clearing accounts or to account 416, Costs and expenses of merchandising, jobbing and contract work (§ 367.4160). (b) The service company must keep the records of property and property retirements that will reflect the service life of property that has been retired and aid in estimating probable service life by mortality, turnover, or other appropriate methods; and also the records that will reflect the percentage of salvage and costs of removal for property retired from each account, or related subaccount, for depreciable property. (c) Depreciation expenses applicable to transportation equipment, shop equipment, tools, work equipment, power operated equipment and other general equipment may be charged to clearing accounts as necessary in order to obtain a proper distribution of expenses between construction and operation.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include the depreciation expense for asset retirement costs included in service company property.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include amortization charges applicable to amounts included in the service company property accounts for limited-term franchises, licenses, patent rights, limited-term interests in land, and expenditures on leased property where the service life of the improvements is terminable by action of the lease. The charges to this
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
(a) When authorized by the Commission, this account must include charges for amortization of intangible or other property that does not have a definite or terminable life and that is not subject to charges for depreciation expense. (b) This account must be supported in sufficient detail to show the amortization applicable to each investment being amortized, together with the book cost of the investment and the period over which it is being written off.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account shall be debited, when appropriate, with amounts credited to Account 254, Other Regulatory Liabilities, to record regulatory liabilities imposed on the service company by the ratemaking actions of regulatory agencies. This account shall also be debited, when appropriate, with the amounts credited to Account 182.3, Other Regulatory Assets, concurrent with the recovery of such amounts in rates.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account shall be credited, when appropriate, with amounts debited to Account 182.3, Other Regulatory Assets, to establish regulatory assets. This account shall also be credited, when appropriate, with the amounts debited to Account 254, Other Regulatory Liabilities, concurrent with the return of such amounts to customers through rates.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include those taxes, other than income taxes, that relate to service company operating income. This account must be maintained so as to allow ready identification of the various classes of taxes.
official document · source cfr-2024
CFR · 2024-01-01 · US · Title 18
This account must include those taxes, other than income taxes, that relate to other income and deductions.
official document · source cfr-2024