18 C.F.R. · Conservation of Power and Water Resources
18 C.F.R. § 367.4116

Account 411.6, Gains from disposition of service company plant.

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

18 C.F.R. § 367.4116 — Account 411.6, Gains from disposition of service company plant.

§ 367.4116 Account 411.6, Gains from disposition of service company plant. (a) The service company must record in this account gains resulting from the settlement of asset retirement obligations related to service company plant in accordance with the accounting prescribed in General Instructions in § 367.22. (b) Income taxes relating to losses, recorded in this account must be recorded in Account 409.1, Income Taxes, operating income (§ 367.4091).

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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18 C.F.R. § 367.4116
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The regulatory text of 18 C.F.R. § 367.4116 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. § 367.4116