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Code · CFR · Title 18 — Conservation of Power and Water Resources · 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 · § 367.1650

§ 367.1650. Account 165, Prepayments.

35 words·~1 min read·/us/cfr/t18/s§ 367.1650·

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This account must include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and must be kept or supported in a manner so as to disclose the amount of each class of prepayment.
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