Sec.  32.4300   Other long-term liabilities and deferred credits.

   (a) This account shall include amounts accrued to provide for such items as
   unfunded pensions (if actuarially determined), death benefits, deferred
   compensation  costs  and  other long-term liabilities not provided for
   elsewhere. Subsidiary records shall be maintained to identify the nature of
   these items.

   (b)  This account shall include the amount of all deferred credits not
   provided  for  elsewhere,  such as amounts awaiting adjustment between
   accounts; and revenue, expense, and income items in suspense.

   [ 67 FR 5690 , Feb. 6, 2002]