§ 367.9040. Account 904, Uncollectible accounts.
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/us/cfr/t18/s§ 367.9040·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
This account must be charged with amounts sufficient to provide for losses from uncollectible service company revenues. Concurrent credits must be made to account 144, Accumulated provision for uncollectible accounts---Credit (§ 367.1440). Losses from uncollectible accounts also must be charged to account 144 (§ 367.1440).