{"data":{"id":"us/18-cfr-367.4360","jurisdiction":"us","citation":"18 CFR 367.4360","heading":"Account 436, Appropriations of retained earnings.","body":"This account must include appropriations of retained earnings as follows:\n(a) Appropriations required under terms of mortgages, orders of courts, contracts, or other agreements.\n(b) Appropriations required by action of regulatory authorities.\n(c) Other appropriations made at option of the service company for specific purposes.","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 I—Retained Earnings 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":"ccfe70751677760a88edb5cbf4ca29fc38bca590794ff96069948b194066bfa3","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4350","next":"us/18-cfr-367.4370"},"notice":"GroundRules: Original legal text. Not legal advice."}