Regulations last checked for updates: Feb 16, 2025

Title 18 - Conservation of Power and Water Resources last revised: Feb 12, 2025
All TitlesTitle 18Chapter IPart 367Subpart F - Subpart F—Balance Sheet Chart of Accounts
View all text of Subpart F [§ 367.1010 - § 367.2830]
§ 367.2380 - Account 238, Dividends declared.

This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.

authority: 15 U.S.C. 717
source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
cite as: 18 CFR 367.2380
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