Code of Federal Regulations · Section
§ 367.2150 — Account 215, Appropriated Retained Earnings
18 C.F.R. § 367.2150
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This account must include the amount of retained earnings that has been appropriated or set aside for special purposes. Separate subaccounts must be maintained under titles that will designate the purpose for which each appropriation was made.
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