§ 32.4370   Other jurisdictional liabilities and deferred credits—net.

   This account shall include the cumulative impact on liabilities and deferred
   credits of the jurisdictional ratemaking practices which vary from those of
   this Commission. All entries recorded in this account shall be recorded net
   of any applicable income tax effects and shall be supported by appropriate
   subsidiary records where necessary as provided for in § 32.13 of subpart B.

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