Goto Section: 32.5230 | 32.5300 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.5280 Nonregulated operating revenue.
(a) This account shall include revenues derived from a nonregulated
activity involving the common or joint use of assets or resources in
the provision of regulated and nonregulated products or services.
(b) This account shall be debited and regulated revenue accounts shall
be credited at tariffed rates when tariffed services are provided to
nonregulated activities that are accounted for as prescribed in
§ 32.23(c) of this subpart.
(c) Separate subsidiary record categories shall be maintained for two
groups of nonregulated revenue as follows: one subsidiary record for
all revenues derived from regulated services treated as nonregulated
for federal accounting purposes pursuant to Commission order and the
second for all other revenues derived from a nonregulated activity as
set forth in paragraph (a) of this section.
[ 53 FR 49322 , Dec. 7, 1988, as amended at 64 FR 50008 , Sept. 15, 1999;
67 FR 5694 , Feb. 6, 2002]
Goto Section: 32.5230 | 32.5300
Goto Year: 2020 |
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