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 ACT
Subpart K - OPERATION AND MAINTENANCE EXPENSE CHART OF ACCOUNTS
Section 367.9040 - Account 904, Uncollectible accounts

18 C.F.R. § 367.9040

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Current through October 31, 2024
Section 367.9040 - Account 904, Uncollectible accounts

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 ).

18 C.F.R. §367.9040