18 C.F.R. · Conservation of Power and Water Resources
18 C.F.R. § 367.4270

Account 427, Interest on long-term debt.

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

18 C.F.R. § 367.4270 — Account 427, Interest on long-term debt.

§ 367.4270 Account 427, Interest on long-term debt. (a) This account must include the amount of interest on outstanding long-term debt issued or assumed by the service company, the liability for which is included in account 224, Other long-term debt (§ 367.2240). (b) This account must be kept or supported so as to show the interest accruals on each class and series of long-term debt. (c) This account must not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed.

Source: ecfr.gov · govinfo.gov — public domain Official Source ↗
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18 C.F.R. § 367.4270
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The regulatory text of 18 C.F.R. § 367.4270 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. § 367.4270