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Title 18: Conservation of Power and Water Resources
§367.1750 Account 175, Derivative instrument assets.
This account must include the amounts paid for derivative instruments, and the change in the fair value of all derivative instrument assets not designated as cash flow or fair value hedges. Account 421, Miscellaneous income or loss (§367.4210), must be credited or debited, as appropriate, with the corresponding amount of the change in the fair value of the derivative instrument.