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 148
237 Interest accrued. This account shall include the amount of interest accrued
but not matured on all liabilities of the utility not including, however, interest which
is added to the principal of the debt on which incurred. Supporting records shall ...
237 Interest accrued. This account shall include the amount of interest accrued
but not matured on all liabilities of the utility not including, however, interest which
is added to the principal of the debt on which incurred. Supporting records shall ...
Page 184
INTEREST CHARGES 427 Interest on long - term debt . A . This account shall
include the amount of interest on outstanding long - term debt issued or assumed
by the utility , the liability for which is included in account 221 , Bonds , or ac ...
INTEREST CHARGES 427 Interest on long - term debt . A . This account shall
include the amount of interest on outstanding long - term debt issued or assumed
by the utility , the liability for which is included in account 221 , Bonds , or ac ...
Page 185
NOTE E : Interest on tax refunds or deficiencies shall not be included in these
accounts but in account 419 , Interest and Dividend Income , or 431 , Other
Interest Expense , as appropriate . 409 ( Reserved ) Special Instructions ,
Accounts 409 .
NOTE E : Interest on tax refunds or deficiencies shall not be included in these
accounts but in account 419 , Interest and Dividend Income , or 431 , Other
Interest Expense , as appropriate . 409 ( Reserved ) Special Instructions ,
Accounts 409 .
Page 185
INTEREST CHARGES 427 Interest on long - term debt . A . This account shall
include the amount of interest on outstanding long - term debt issued or assumed
by the utility , the liability for which is included in account 221 , Bonds , or account
...
INTEREST CHARGES 427 Interest on long - term debt . A . This account shall
include the amount of interest on outstanding long - term debt issued or assumed
by the utility , the liability for which is included in account 221 , Bonds , or account
...
Page 300
B . This account shall be so kept or supported as to show the premium on each
class and series of long - term debt . 3 . INTEREST CHARGES 427 Interest on
long - term debt . A . This account shall include the amount of interest on
outstanding ...
B . This account shall be so kept or supported as to show the premium on each
class and series of long - term debt . 3 . INTEREST CHARGES 427 Interest on
long - term debt . A . This account shall include the amount of interest on
outstanding ...
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Common terms and phrases
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 |