Sec. 32.1191  Accounts receivable allowance--other.

    (a) This account shall be credited with amounts charged to Account 
5302, Uncollectible Revenue--Other to provide for uncollectible amounts 
included in Account 1190, Other Accounts Receivable. There shall also be 
credited to this account amounts collected which previously had been 
written off through charges to this account and credits to Account 1190. 
There shall be charged to this account any amounts covered thereby which 
have been found to be impracticable of collection.
    (b) If no such allowance is maintained, uncollectible amounts shall 
be charged directly to Account 5302, Uncollectible Revenue--Other.
    (c) Subsidiary record categories shall be maintained in order that 
the entity may separately report the amounts contained herein that 
relate to affiliates and nonaffiliates. Such subsidiary record 
categories shall be reported as required by part 43 of this Commission's 
Rules and Regulations.