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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 · § 367.1890

§ 367.1890. Account 189, Unamortized loss on reacquired debt.

27 words·~1 min read·/us/cfr/t18/s§ 367.1890·

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This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.
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