Statutes, codes, and regulations
Code of Federal Regulations
Title 18 - CONSERVATION OF POWER AND WATER RESOURCESChapter I - FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGYSubchapter U - REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACTPart 367 - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACTSubpart F - BALANCE SHEET CHART OF ACCOUNTS
CURRENT AND ACCRUED LIABILITIES
Section 367.2440 - Account 244, Derivative instrument liabilities

18 C.F.R. § 367.2440

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Current through October 31, 2024
Section 367.2440 - Account 244, Derivative instrument liabilities

This account must include the change in the fair value of all derivative instrument liabilities not designated as cash flow or fair value hedges. Account 426.5, Other deductions (§ 367.4265 ), must be debited or credited as appropriate with the corresponding amount of the change in the fair value of the derivative instrument.

18 C.F.R. §367.2440