Goto Section: 32.4350 | 32.4370 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.4361 Deferred tax regulatory adjustments—net.
(a) This account shall include amounts of probable future revenue for
the recovery of future increases in taxes payable and amounts of
probable future revenue reductions attributable to future decreases in
taxes payable. As reductions or reversals occur, amounts recorded in
this account shall be reduced or increased, with a contra entry being
made to Account 4341, Net deferred tax liability adjustments.
(b) This account shall also be adjusted for the impact of prospective
tax rate changes on the deferred tax liability for those temporary
differences underlying its existing balance.
[ 67 FR 5690 , Feb. 6, 2002]
Goto Section: 32.4350 | 32.4370
Goto Year: 2020 |
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