18 CFR 367.1720

§ 367.1720 Account 172, Rents receivable.

United States · 18 CFR — Conservation of Power and Water Resources · Status: effective

Cite this

Citation: 18 CFR 367.1720, § 367.1720 Account 172, Rents receivable, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71482
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Full text

(a) This account must include rents receivable or accrued on property rented or leased by the service company to others. (b) Rents receivable from associate companies must be included in account 146, Accounts receivable from associate companies (§ 367.1460).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.