In Account 164.1, Gas stored underground - Current, the instructions shall be restated as follows:
"This Account shall be debited with such amounts as are credited to Account 117, Gas stored underground - Noncurrent, to reflect classification for balance sheet purposes of such portion of the inventory of gas stored underground as represents a current asset according to conventional rules for classification of current assets."
Ill. Admin. Code tit. 83, § 505.1641
Added at 22 Ill. Reg. 9543, effective June 1, 1998