18 CFR 367.1860
§ 367.1860 Account 186, Miscellaneous deferred debits.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.1860, § 367.1860 Account 186, Miscellaneous deferred debits, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71492
- Permanent ID
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Full text
(a) This account must include all debits not provided for elsewhere, such as miscellaneous work in progress, and unusual or extraordinary expenses, not included in other accounts, that are in the process of amortization and items the proper final disposition of which is uncertain.
(b) The records supporting the entries to this account must be kept so that the service company can furnish full information as to each deferred debit included in this account.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.