Code of Federal Regulations · Section
§ 367.1650 — Account 165, Prepayments
18 C.F.R. § 367.1650
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This account must include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and must be kept or supported in a manner so as to disclose the amount of each class of prepayment.
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