§  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.