Title 18

SECTION 367.9040

367.9040 Account 904, Uncollectible accounts.

§ 367.9040 Account 904, Uncollectible accounts.

This account must be charged with amounts sufficient to provide for losses from uncollectible service company revenues. Concurrent credits must be made to account 144, Accumulated provision for uncollectible accounts - Credit (§ 367.1440). Losses from uncollectible accounts also must be charged to account 144 (§ 367.1440).

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