Goto Section: 32.1438 | 32.2000 | Table of Contents

FCC 32.1500
Revised as of September 1, 2021
Goto Year:2020 | 2022
  §  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.


Goto Section: 32.1438 | 32.2000

Goto Year: 2020 | 2022
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