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 F - Accounts, Natural Gas Act |
Part 201 - Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act |
§ 201.173 - Accrued utility revenues.
Latest version.
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At the option of the utility, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included herein. In case accruals are made for
unbilled revenues, they shall be made likewise for unbilled expenses, such as for the purchase of energy.