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Electronic Code of Federal Regulations

e-CFR Data is current as of August 26, 2014

Title 18Chapter ISubchapter UPart 367Subpart F → §367.1750


Title 18: Conservation of Power and Water Resources
PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
Subpart F—Balance Sheet Chart of Accounts


§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.



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