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  2. Title 18 - Conservation of Power and Water Resources
  3. Chapter I - FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
  4. Subchapter U - REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
  5. 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
  6. Subpart F - Balance Sheet Chart of Accounts
  7. Topic - Current and Accrued Assets
  8. 18 CFR § 367.1740
18 CFR § 367.1740
Account 174, Miscellaneous current and accrued assets
April 15, 2021
CFR

This account must include the book cost of all other current and accrued assets, appropriately designated and supported so as to show the nature of each asset included in the account.

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§ 367.1730 Account 173, Accrued revenues
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§ 367.1750 Account 175, Derivative instrument assets

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