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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 C - Accounts, Federal Power Act |
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Part 101 - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
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Subpart A - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
§ 101.216 - Unappropriated retained earnings.
Latest version.
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This account shall include the balances, either debit or credit, of unappropriated retained earnings arising from earnings of the utility. This account shall not include any amounts representing the undistributed earnings of subsidiary companies.