§ 32.1500   Other jurisdictional assets—net.

   This account shall include the cumulative impact on assets of
   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
   subsidiary records where necessary as provided for in § 32.13(e) of
   subpart B.

   return arrow Back to Top