Title 47
SECTION 36.506
36.506 Net current deferred operating income taxes - Account 4100, Net noncurrent deferred operating income taxes - Account 4340.
§ 36.506 Net current deferred operating income taxes - Account 4100, Net noncurrent deferred operating income taxes - Account 4340.(a) Amounts in these accounts are maintained by plant account and are apportioned among the operations on the basis of the separations of the related plant accounts.