Code of Federal Regulations Title 18. Conservation of Power and Water Resources § 18.367.9040 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).