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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 H - Income Statement Chart of Accounts
  7. Topic - Service Company Operating Income
  8. 18 CFR § 367.4102
18 CFR § 367.4102
Account 410.2, Provision for deferred income taxes, other income and deductions
April 15, 2021
CFR

This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to other income and deductions.

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§ 367.4101 Account 410.1, Provision for deferred income taxes, operating income
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§ 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income

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