Goto Section: 32.4361 | 32.4510 | Table of Contents

FCC 32.4370
Revised as of October 1, 2020
Goto Year:2019 | 2021
  §  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.


Goto Section: 32.4361 | 32.4510

Goto Year: 2019 | 2021
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