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 H - INCOME STATEMENT CHART OF ACCOUNTS
SERVICE COMPANY OPERATING INCOME
Section 367.4211 - Account 421.1, Gain on disposition of property

18 C.F.R. § 367.4211

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Current through October 31, 2024
Section 367.4211 - Account 421.1, Gain on disposition of property

This account must be credited with the gain on the sale, conveyance, exchange, or transfer of service or other property to another. Income taxes on gains recorded in this account must be recorded in account 409.2, Income taxes, other income and deductions (§ 367.4092 ).

18 C.F.R. §367.4211