18 CFR 367.9040

§ 367.9040 Account 904, Uncollectible accounts.

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

Cite this

Citation: 18 CFR 367.9040, § 367.9040 Account 904, Uncollectible accounts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/71613
Permanent ID: ys:prov:71613@1
SHA-256: f197f924de6b4f017da9373bbb95f321515b95bea92a2aca52845e0cbaa55e24

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

This account must be charged with amounts sufficient to provide for losses from uncollectible service company revenues. Concurrent credits must be made to account 144, Accumulated provision for uncollectible accounts—Credit (§ 367.1440). Losses from uncollectible accounts also must be charged to account 144 (§ 367.1440).

Legislative history

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