{"data":{"id":"us/18-cfr-367.4380","jurisdiction":"us","citation":"18 CFR 367.4380","heading":"Account 438, Dividends declared—common stock.","body":"(a) This account must include amounts declared payable out of retained earnings as dividends on actually outstanding common capital stock issued by the service company.\n(b) Dividends must be segregated for each class of common stock as to those payable in cash, stock and other forms. If not payable in cash, the medium of payment must be described with sufficient detail to identify it.","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":"403432189dbf6ba41a582e6026b674ff267ce4745fba876f8b886e004b8d95e9","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.4370","next":"us/18-cfr-367.4390"},"notice":"GroundRules: Original legal text. Not legal advice."}