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18 CFR 367.2160

§ 367.2160 Account 216, Unappropriated retained earnings.

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

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18 CFR 367.2160, § 367.2160 Account 216, Unappropriated retained earnings, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71500
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This account must include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the service company. This account must not include any amounts representing the undistributed earnings of subsidiary companies.

Legislative history

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