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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 18 - Conservation of Power and Water Resources |
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Chapter I - Federal Energy Regulatory Commission, Department of Energy |
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SubChapter U - Regulations Under the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act |
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Part 367 - Uniform System of Accounts for Centralized Service Companies Subject to the Provisions of the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act |
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Subpart H - Income Statement Chart of Accounts |
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Service Company Operating Income |
§ 367.4112 - Account 411.2, Provision for deferred income taxes - Credit, other income and deductions.
Latest version.
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§ 367.4112 Account 411.2, Provision for deferred income taxes - Credit, other income and deductions.
This account must include the amounts of those allocations of deferred taxes and deferrals of taxes, credit, that relate to other income and deductions.