![]() ![]() Subpart C - Service Company Property Instructionsģ67.50 Service company property to be recorded at cost.ģ67.53 Service company property purchased or sold.ģ67.58 Property record system required for service company property.ģ67.59 Additions and retirements of property. 7, 2006, unless otherwise noted.ģ67.2 Companies for which this system of accounts is prescribed.ģ67.11 Distribution of pay and expenses of employees.ģ67.13 Accounting to be on accrual basis.ģ67.14 Transactions with associate companies.ģ67.15 Contingent assets and liabilities.ģ67.16 Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.ģ67.17 Comprehensive inter-period income tax allocation.ģ67.22 Accounting for asset retirement obligations.ģ67.23 Transactions with non-associate companies.ģ67.24 Construction and service contracts for other companies.ģ67.30 Cost accumulation system for associate companies. PART 367 - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Authority: 15 U.S.C. Part 367 - Uniform System Of Accounts For Centralized Service Companies Subject To The Provisions Of The Public Utility Holding Company Act Of 2005, Federal Power Act And Natural Gas Act ![]()
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