Code of Federal Regulations · Section
§ 367.1840 — Account 184, Clearing Accounts
18 C.F.R. § 367.1840
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This account must include undistributed balances in clearing accounts at the date of the balance sheet. Balances in clearing accounts must be substantially cleared not later than the end of the calendar year unless the items held relate to a future period.
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