Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1978 - Administrative law |
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Page 108
The amounts so amortized shall be charged to account 428.1, Amortization of
Loss on Reacquired Debt, or credited to account 429.1, Amortization of Gain on
Reacquired Debt— Credit, as appropriate. C. Reacquisition, with refunding.
The amounts so amortized shall be charged to account 428.1, Amortization of
Loss on Reacquired Debt, or credited to account 429.1, Amortization of Gain on
Reacquired Debt— Credit, as appropriate. C. Reacquisition, with refunding.
Page 151
B. This account shall be credited and accounts 410.1, Provision for Deferred
Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income
Taxes, Other Income and Deductions, as appropriate, shall be debited with tax ...
B. This account shall be credited and accounts 410.1, Provision for Deferred
Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income
Taxes, Other Income and Deductions, as appropriate, shall be debited with tax ...
Page 152
B. This account shall be credited and accounts 410.1 Provision for Deferred
Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income
Taxes, Other Income and Deductions, as appropriate, shall be debited with tax
effects ...
B. This account shall be credited and accounts 410.1 Provision for Deferred
Income Taxes, Utility Operating Income, or 410.2, Provision for Deferred Income
Taxes, Other Income and Deductions, as appropriate, shall be debited with tax
effects ...
Page 239
F. When the utility chooses to recognize the gain in the year of reacquisition as a
taxable gain, account 411.1, Provision for Deferred Income Taxes— Credit, Utility
Operating Income, shall be credited and account 190, Accumulated Deferred ...
F. When the utility chooses to recognize the gain in the year of reacquisition as a
taxable gain, account 411.1, Provision for Deferred Income Taxes— Credit, Utility
Operating Income, shall be credited and account 190, Accumulated Deferred ...
Page 248
and the Salvage shall be charged or credited, as appropriate, to such
depreciation account. C. The addition and retirement of minor items of property
shall be accounted for as follows: (1) When a minor item of property which did not
previously ...
and the Salvage shall be charged or credited, as appropriate, to such
depreciation account. C. The addition and retirement of minor items of property
shall be accounted for as follows: (1) When a minor item of property which did not
previously ...
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accordance account shall include action additional adjustments agency agreement Amortization amount annual application appropriate approval authorized basis certificate changes charged Commission connection construction contract copies count credited customers debt depreciation designated determination direct Director distribution effect employees equal equipment Escrow Exhibit expenses facilities Federal field filed Form fuel gas plant Grade hearing held include the cost Income Taxes incurred installed instruction interest issued ITEMS labor land leased lines losses maintained maintenance materials means ment meter natural gas NOTE notice Office operating Order paragraph payment period person pipe pipeline prior producer proposed purchased pursuant reasonable received records regulations reports request reserves retired schedule securities showing specific statement station storage structures submitted supplies supporting testing thereof tion transportation units utility
Bibliographic information
| Title | Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
| Contributor | United States. Office of the Federal Register |
| Publisher | Division of the Federal Register, the National Archives, 1978 |
| Original from | the University of Michigan |
| Digitized | 20 May 2005 |
| Export Citation | BiBTeX EndNote RefMan |