Goto Section: 32.7240 | 32.7300 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.7250 Provision for deferred operating income taxes—net.
(a) This account shall be charged or credited, as appropriate, with
contra entries recorded to the following accounts for income tax
expense that has been deferred in accordance with § 32.22 of subpart B.
4100 Net Current Deferred Operating Income Taxes
4340 Net Noncurrent Deferred Operating Income Taxes
(b) Subsidiary record categories shall be maintained to distinguish
between property and nonproperty related deferrals and so that the
company may separately report that amounts contained herein that relate
to Federal, state and local income taxes. Such subsidiary record
categories shall be reported as required by part 43 of this
Commission's Rules and Regulations.
Goto Section: 32.7240 | 32.7300
Goto Year: 2020 |
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