Sec. 32.5269 Other revenue settlements.
This account shall include the charges and credits resulting from
contractual revenue pooling and/or sharing agreements for activities
included in the miscellaneous revenue accounts only when they are not
identifiable by miscellaneous revenue account in the settlement process.
(See also Sec. 32.4999(e) of this subpart.) The extent that the charges
and credits resulting from a settlement process can be identified by
miscellaneous revenue accounts they shall be recorded in the applicable
account.
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