§ 32.4370   Other jurisdictional liabilities and deferred credits--net.

   This account shall include the cumulative impact on liabilities and
   deferred credits of the jurisdictional ratemaking practices which vary
   from those of this Commission. All entries recorded in this account
   shall be recorded net of any applicable income tax effects and shall be
   supported by appropriate subsidiary records where necessary as provided
   for in § 32.13 of subpart B.

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