§ 367.1730. Account 173, Accrued revenues.
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/us/cfr/t18/s§ 367.1730·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
At the option of the service company, the estimated amount accrued for service rendered, but not billed at the end of any accounting period, may be included in this account. In case accruals are made for unbilled revenues, they must be made likewise for unbilled expenses, such as for the purchase of energy.