Goto Section: 32.7200 | 32.7220 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.7210 Operating investment tax credits—net.
(a) This account shall be charged and Account 4320, Unamortized
Operating Investment Tax Credits—Net, shall be credited 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 credited and Account 4320 shall be charged
ratably with the amortization of each year's investment tax credits
included in Account 4320 for investment services for ratemaking
purposes. Such amortization shall be determined in relation to the
period of time used for computing book depreciation on the property
with respect to which the tax credits relate.
[ 51 FR 43499 , Dec. 2, 1986, as amended at 67 FR 5698 , Feb. 6, 2002]
Goto Section: 32.7200 | 32.7220
Goto Year: 2020 |
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