§ 101.427 - Interest on long-term debt.

Related Notices

Latest version.

A. This account shall include the amount of interest on outstanding long-term debt issued or assumed by the utility, the liability for which is included in account 221, Bonds, or account 224, Other Long-Term Debt.

B. This account shall be so kept or supported as to show the interest accruals on each class and series of long-term debt.
Note:
This account shall not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed.

                    
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