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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 H - Income Statement Chart of Accounts |
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Service Company Operating Income |
§ 367.4093 - Account 409.3, Income taxes, extraordinary items.
Latest version.
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§ 367.4093 Account 409.3, Income taxes, extraordinary items.
This account must include the amount of those local, state and Federal income taxes (both positive and negative), that relate to extraordinary items.