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
DEFERRED DEBITS
Section 367.1840 - Account 184, Clearing accounts

18 C.F.R. § 367.1840

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Current through September 30, 2024
Section 367.1840 - Account 184, Clearing accounts

This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.

18 C.F.R. § 367.1840