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.