1. LawStack
  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 Liabilities
  8. 18 CFR § 367.2380
18 CFR § 367.2380
Account 238, Dividends declared
April 15, 2021
CFR

This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.

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§ 367.2370 Account 237, Interest accrued
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§ 367.2410 Account 241, Tax collections payable

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