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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 - Deferred Debits
  8. 18 CFR § 367.1890
18 CFR § 367.1890
Account 189, Unamortized loss on reacquired debt
April 15, 2021
CFR

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.

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§ 367.1880 Account 188, Research, development, or demonstration expenditures
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§ 367.1900 Account 190, Accumulated deferred income taxes

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