FCC 32.7910 Revised as of October 1, 2007
Goto Year:2006 |
2008
Sec. 32.7910 Income effect of jurisdictional ratemaking differences—net.
This account shall include the impact on revenues and expenses of the
jurisdictional ratemaking practices which vary from those of this
Commission. All entries recorded in this account shall be recorded net of
the applicable income tax effects and shall be supported by appropriate
subsidiary records, where necessary, as provided for in Sec. 32.13(e) of subpart
B.
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