18 CFR 367.1420
§ 367.1420 Account 142, Customer accounts receivable.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.1420, § 367.1420 Account 142, Customer accounts receivable, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71472
- Permanent ID
ys:prov:71472@1- SHA-256
f6232b45ea15c8fd29b95e1a05476ef5838c3dcd73136ec41e0b2009287c96ef
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies.
(b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.