47 C.F.R. § 32.7910

Current through May 31, 2024

Section 32.7910 - Income effect of jurisdictional ratemaking differences-net

This account shall include the impact on revenues and expenses of the jurisdictional ratemaking practices which vary from those of this Commission. All entries recorded in this account shall be recorded net of the applicable income tax effects and shall be supported by appropriate subsidiary records, where necessary, as provided for in § 32.13(e) of subpart B.

47 C.F.R. §32.7910