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.

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