§  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
   § 32.13(e) of subpart B.