{"data":{"id":"us/18-cfr-367.1740","jurisdiction":"us","citation":"18 CFR 367.1740","heading":"Account 174, Miscellaneous current and accrued assets.","body":"This account must include the book cost of all other current and accrued assets, appropriately designated and supported so as to show the nature of each asset included in the account.","path":["Title 18—Conservation of Power and Water Resources","CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY","SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-18.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:34Z","sha256":"67d5af6a311353e2592d028d225ca35eb9d6d0171b2c7bb906efba9b70bf75a5","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.1730","next":"us/18-cfr-367.1750"},"notice":"GroundRules: Original legal text. Not legal advice."}