§ 352.5 - Net unrealized loss on noncurrent marketable equity securities.

Related Notices
- 03-9260. Final rule. 03-9260. Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations
- 02-28294. Notice of proposed rulemaking. 02-28294. Accounting, Financial Reporting, and Rate Filing Requirements for Asset Retirement Obligations

Latest version.

This account shall include the accumulated changes in account 24 to the extent that these changes represent a net unrealized loss (aggregate cost exceeds market value).

                    
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