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Title 18: Conservation of Power and Water Resources
CHAPTER I: FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
SUBCHAPTER U: REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
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
Subpart F: Balance Sheet Chart of Accounts
: Current and Accrued Assets
367.1420 - Account 142, Customer accounts receivable.
(a) This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies.
(b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.
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