18 CFR 367.1730

§ 367.1730 Account 173, Accrued revenues.

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

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Citation: 18 CFR 367.1730, § 367.1730 Account 173, Accrued revenues, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71483
Permanent ID: ys:prov:71483@1
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Full text

At the option of the service company, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included in this account. In case accruals are made for unbilled revenues, they must be made likewise for unbilled expenses, such as for the purchase of energy.

Legislative history

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