18 CFR 367.1420 - Account 142, Customer accounts receivable.

Regulations last checked for updates: Nov 25, 2024

Title 18 - Conservation of Power and Water Resources last revised: Oct 23, 2024

View all text of Subpart F [§ 367.1010 - § 367.2830]

§ 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.

authority: 15 U.S.C. 717

source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

cite as: 18 CFR 367.1420