Goto Section: 32.7910 | 32.9000 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.7990 Nonregulated net income.
(a) This account shall be used by those companies who offer
nonregulated activities that do not involve the joint or common use of
assets or resources used in the provision of both regulated and
nonregulated products and services, and which have not established a
separate subsidiary for that purpose.
(b) All revenue and expenses (including taxes) incurred in these
nonregulated activities shall be recorded on separate books of account
for such operations. Only the net of the total revenues and total
expenses shall be recorded in this account, with a contra debit or
credit to account 1406.3.
[ 52 FR 6562 , Mar. 4, 1987]
Goto Section: 32.7910 | 32.9000
Goto Year: 2020 |
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