18 C.F.R. · Conservation of Power and Water Resources
18 C.F.R. § 367.2161

Account 216.1, Unappropriated undistributed subsidiary earnings.

Title 18 C.F.R. ● ACTIVE Primary Source
Regulatory Text

18 C.F.R. § 367.2161 — Account 216.1, Unappropriated undistributed subsidiary earnings.

§ 367.2161 Account 216.1, Unappropriated undistributed subsidiary earnings. 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.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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18 C.F.R. § 367.2161
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The regulatory text of 18 C.F.R. § 367.2161 is reproduced from the official Code of Federal Regulations as published by the Office of the Federal Register and the National Archives and Records Administration.
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boisestandard.org United States Law CFR Title 18 18 C.F.R. § 367.2161