 |
Code of Federal Regulations (Last Updated: July 5, 2024) |
 |
Title 18 - Conservation of Power and Water Resources |
|
Chapter I - Federal Energy Regulatory Commission, Department of Energy |
|
SubChapter C - Accounts, Federal Power Act |
|
Part 101 - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
|
Subpart A - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act |
§ 411.9 - Losses from disposition of allowances.
Latest version.
-
This account shall be debited with the loss on the sale, exchange, or other disposition of allowances in accordance with paragraph (H) of General Instruction No. 21. Income taxes relating to losses recorded in this account shall be recorded in Account 409.1, Income Taxes, Utility Operating Income.