§ 32.7910   Income effect of jurisdictional ratemaking differences—net.

   This  account shall include the impact on revenues and expenses of the
   jurisdictional  ratemaking  practices  which  vary  from those of this
   Commission. All entries recorded in this account shall be recorded net of
   the applicable income tax effects and shall be supported by appropriate
   subsidiary records, where necessary, as provided for in § 32.13(e) of subpart
   B.

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