§  32.7250   Provision for deferred operating income taxes--net.

   (a) This account shall be charged or credited, as appropriate, with
   contra entries recorded to the following accounts for income tax
   expense that has been deferred in accordance with § 32.22 of Subpart B.

   4100  Net Current Deferred Operating Income Taxes

   4340  Net Noncurrent Deferred Operating Income Taxes

   (b) Subsidiary record categories shall be maintained to distinguish
   between property and nonproperty related deferrals and so that the
   company may separately report that amounts contained herein that relate
   to Federal, state and local income taxes. Such subsidiary record
   categories shall be reported as required by part 43 of this
   Commission's Rules and Regulations.