Goto Section: 32.4300 | 32.4330 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.4320 Unamortized operating investment tax credits—net.
(a) This account shall be credited and Account 7210, Operating
Investment Tax Credits—Net, should be debited with investment tax
credits generated from qualified expenditures related to regulated
operations which the company defers rather than recognizes currently in
(b) This account shall be debited and Account 7210 credited with a
proportionate amount determined in relation to the period of time used
for computing book depreciation on the property to which the tax credit
Goto Section: 32.4300 | 32.4330
Goto Year: 2020 |
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