---
kind: "section"
citation: "18 C.F.R. § 367.4073"
title: "18"
number: "367.4073"
heading: "Account 407.3, Regulatory debits."
url: "https://uscodex.org/cfr/18/367.4073"
---

# §367.4073. Account 407.3, Regulatory debits.


This account shall be debited, when appropriate, with amounts credited to Account 254, Other Regulatory Liabilities, to record regulatory liabilities imposed on the service company by the ratemaking actions of regulatory agencies. This account shall also be debited, when appropriate, with the amounts credited to Account 182.3, Other Regulatory Assets, concurrent with the recovery of such amounts in rates.


## Notes

### Authority

Authority: 15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463.

### Source

Source: Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.