Sec. 32.1500 Other jurisdictional assets--net.
This account shall include the cumulative impact on assets of
jurisdictional ratemaking practices which vary from those of this
Commission. All entries recorded in this account shall be recorded net
of any applicable income tax effects and shall be supported by
subsidiary records where necessary as provided for in Sec. 32.13(e) of
subpart B.
[[Page 423]]
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