Code of Federal Regulations · Section

§ 367.1890 — Account 189, Unamortized Loss On Reacquired Debt

18 C.F.R. § 367.1890

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This account must include the losses on long-term debt reacquired or redeemed. The amounts in this account must be amortized in accordance with General Instruction § 367.16.

18 C.F.R. § 367.1880 18 C.F.R. § 367.1900

Authorizing Statute

Regulation of natural gas companies
15 U.S.C. § 717
Short title
16 U.S.C. § 791a