18 CFR 367.4290
§ 367.4290 Account 429, Amortization of premium on debt—Credit.
United States · 18 CFR — Conservation of Power and Water Resources · Status: effective
Cite this
- Citation
- 18 CFR 367.4290, § 367.4290 Account 429, Amortization of premium on debt—Credit, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71585
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Full text
(a) This account must include the amortization of unamortized net premium on outstanding long-term debt. Amounts credited to this account must be charged concurrently to account 225, Unamortized premium on long-term debt (§ 367.2250).
(b) This account must be kept or supported so as to show the premium on each class and series of long-term debt.
(c) This account must include the following items:
(1) Loss relating to investments in securities written-off or written-down.
(2) Loss on sale of investments.
(3) Loss on reacquisition, resale or retirement of service company's debt securities.
(4) Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense 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.