Code of Federal Regulations · Section
§ 367.1420 — Account 142, Customer Accounts Receivable
18 C.F.R. § 367.1420
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(a) This account must include amounts due from customers for service, and for merchandising, jobbing and contract work. This account must not include amounts due from associate companies.
(b) This account must be maintained so as to permit ready segregation of the amounts due for merchandising, jobbing and contract work.
Authorizing Statute
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Regulation of natural gas companies15 U.S.C. § 717
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Short title16 U.S.C. § 791a