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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 18 - Conservation of Power and Water Resources |
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Chapter I - Federal Energy Regulatory Commission, Department of Energy |
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SubChapter U - Regulations Under the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act |
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Part 367 - Uniform System of Accounts for Centralized Service Companies Subject to the Provisions of the Public Utility Holding Company Act of 2005, Federal Power Act and Natural Gas Act |
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Subpart F - Balance Sheet Chart of Accounts |
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Deferred Debits |
§ 367.1890 - Account 189, Unamortized loss on reacquired debt.
Latest version.
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§ 367.1890 Account 189, Unamortized loss on reacquired debt.
This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.