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15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.
Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.
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Subscribe to: 18 CFR 367.4290
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(a) This account must include the amortization of unamortized net premium on outstanding long-term debt. Amounts credited to this account must be charged concurrently to account 225, Unamortized premium on long-term debt (§ 367.2250).
(b) This account must be kept or supported so as to show the premium on each class and series of long-term debt.
(c) This account must include the following items:
(1) Loss relating to investments in securities written-off or written-down.
(2) Loss on sale of investments.
(3) Loss on reacquisition, resale or retirement of service company's debt securities.
(4) Preliminary survey and investigation expenses related to abandoned projects, when not written-off to the appropriate operating expense account.