StacksVerified U.S. regulatory reference

18 CFR §367.4290

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)This account must include the amortization of unamortized net premium on outstanding long-term debt. Amounts credited to this account must be charged concurrently to account 225, Unamortized premium on long-term debt (§ 367.2250).
  2. (b)This account must be kept or supported so as to show the premium on each class and series of long-term debt.
  3. (c)This account must include the following items:
    1. (1)Loss relating to investments in securities written-off or written-down.
    2. (2)Loss on sale of investments.
    3. (3)Loss on reacquisition, resale or retirement of service company's debt securities.
    4. (4)Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account.