![]() |
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 |
§ 201.427 - Interest on long-term debt.
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.