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 H - Income Statement Chart of Accounts
  7. Topic - Service Company Operating Income
  8. 18 CFR § 367.4114
18 CFR § 367.4114
Account 411.4, Investment tax credit adjustments, service company property
April 15, 2021
CFR

This account must include the amount of those investment tax credit adjustments that relate to service company property.

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§ 367.4112 Account 411.2, Provision for deferred income taxes—Credit, other income and deductions
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§ 367.4115 Account 411.5, Investment tax credit adjustments, other

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