---
kind: "section"
citation: "18 C.F.R. § 367.9040"
title: "18"
number: "367.9040"
heading: "Account 904, Uncollectible accounts."
url: "https://uscodex.org/cfr/18/367.9040"
---

# §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](/cfr/18/367.1440.md)). Losses from uncollectible accounts also must be charged to account 144 ([§ 367.1440](/cfr/18/367.1440.md)).


## 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.