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 · § 367.2380

§ 367.2380. Account 238, Dividends declared.

27 words·~1 min read·/us/cfr/t18/s§ 367.2380·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.