18 CFR 367.2250
§ 367.2250 Account 225, Unamortized premium on long-term debt.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.2250, § 367.2250 Account 225, Unamortized premium on long-term debt, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71505
- Permanent ID
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Full text
(a) This account must include the excess of the cash value of consideration received over the face value upon the issuance or assumption of long-term debt securities.
(b) Amounts recorded in this account must be amortized over the life of each respective issue under a plan that will distribute the amount equitably over the life of the security. The amortization must be on a monthly basis, with the related amounts credited to account 429, Amortization of premium on debt—Credit (§ 367.4290) (see General Instructions in § 367.16).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.