{"data":{"id":"us/18-cfr-367.4270","jurisdiction":"us","citation":"18 CFR 367.4270","heading":"Account 427, Interest on long-term debt.","body":"(a) This account must include the amount of interest on outstanding long-term debt issued or assumed by the service company, the liability for which is included in account 224, Other long-term debt (§ 367.2240).\n(b) This account must be kept or supported so as to show the interest accruals on each class and series of long-term debt.\n(c) This account must not include interest on nominally issued or nominally outstanding long-term debt, including securities assumed.","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":"89c56225c4f8ecc0817963329a0f3c48d0268bb104375813023404e374c13fbe","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4265","next":"us/18-cfr-367.4280"},"notice":"GroundRules: Original legal text. Not legal advice."}