{"data":{"id":"us/18-cfr-367.4280","jurisdiction":"us","citation":"18 CFR 367.4280","heading":"Account 428, Amortization of debt discount and expense.","body":"(a) This account must include the amortization of unamortized debt discount and expense on outstanding long-term debt. Amounts charged to this account must be credited concurrently to accounts 181, Unamortized debt expense (§ 367.1810), and 226, Unamortized discount on long-term debt—Debit (§ 367.2260).\n(b) This account must be kept or supported so as to show the debt discount and expense on each class and series of long-term debt.","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":"50efc8d8b97491b802da9bbc2b857df73828b1f1db1cff32782d8f72eb63abce","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4270","next":"us/18-cfr-367.4290"},"notice":"GroundRules: Original legal text. Not legal advice."}