{"data":{"id":"us/18-cfr-367.2380","jurisdiction":"us","citation":"18 CFR 367.2380","heading":"Account 238, Dividends declared.","body":"This account must include the amount of dividends that have been declared but not paid. Dividends must be credited to this account when they become a liability.","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":"4cb72c31ec08982860591f3dd9711075351d88431965bdd2b46b6c75770f06d0","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.2370","next":"us/18-cfr-367.2410"},"notice":"GroundRules: Original legal text. Not legal advice."}