{"data":{"id":"us/18-cfr-367.4101","jurisdiction":"us","citation":"18 CFR 367.4101","heading":"Account 410.1, Provision for deferred income taxes, operating income.","body":"This account must include the amounts of those deferrals of taxes and allocations of deferred taxes that relate to service company operating income.","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 H—Income Statement 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":"913d17170f7b410e233473ca76573bad5d9be747ff6c6f60f9986d0baf5d3f93","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4093","next":"us/18-cfr-367.4102"},"notice":"GroundRules: Original legal text. Not legal advice."}