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" When the redemption of one issue or series of bonds or other long-term obligations is financed by another issue or series before the... "
Uniform System of Accounts Prescribed for Natural Gas Companies: Subject to ... - Page 204-4
1974
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Opinions and Decisions of the Public Service Commission of Wisconsin, Volume 16

Public Service Commission of Wisconsin - 1938 - 856 pages
...Debits to Surplus, or credited to account 401, Miscellaneous Credits to Surplus, as appropriate. E. When the redemption of one issue or series of bonds...is financed by another issue or series before the date of maturity of the first issue, any unamortized discount expense or premium on the first issue...
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The Code of Federal Regulations of the United States of America ..., Book 5

1948 - 1482 pages
...Income charges," or credited to account 6199, "Other extraordinary income credits," as appropriate. (f ) When the redemption of one Issue or series of bonds...is financed by another issue or series before the date of maturity of the prior issue, any unamortized discount, expense, or premium on the prior issue...
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The Code of Federal Regulations of the United States of America ..., Book 3

1939 - 1620 pages
...Debits to Surplus, or credited to Account 401, Miscellaneous Credits to Surplus, as appropriate. (e) ement for extension of the time of payment ; it shall...called for redemption but not presented. § 101.226 date of maturity of the first issue, any Unamortized discount, expense, or premium on the first issue...
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The Code of Federal Regulations of the United States of America ..., Volume 5

1939 - 1100 pages
...Surplus, or credited to Account 401, Miscellaneous Credits to Surplus, as appropriate. (e) When tne redemption of one issue or series of bonds or other...is financed by another issue or series before the Page 94 *For statutory citation, see note to § 101.00-1. date of maturity of the first issue, any...
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The Code of Federal Regulations of the United States of ..., Volumes 18-30

1939 - 1630 pages
...Debits to Surplus, or credited to Account 401, Miscellaneous Credits to Surplus, as appropriate. (e) When the redemption of one issue or series of bonds...is financed by another issue or series before the date of maturity of the first issue, any unamortized discount, expense, or premium on the first issue...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000 - 1052 pages
...Amortization of Loss on Beacquired Debt, or credited to account 429.1, Amortization of Gain on Beacquired Debt — Credit, as appropriate. C. Reacquisition,...shall be included in account 189, Unamortized Loss on Beacquired Debt, or account 257, Unamortized Gain on Beacquired Debt, as appropriate. The utility may...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1980 - 1324 pages
...Amortization of Gain on Reacquired DebtCredit, as appropriate. C. Reacquisition, with reftsnding¿ When the redemption of one Issue or series of bonds...to the debt refunded, shall be included in account Unamortized Loss on Reacquired or account 257, Unamortized on Reacquired Debt, as appropriThe utility...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 1020 pages
...Amortization of Loss on Reacqulred Debt, or credited to account 429.1, Amortization of Gain on Reacqulred Debt — Credit, as appropriate. C. Reacquisition,...amount paid upon refunding and the face value; plus any unamortlzed premium less related debt expense or less any unamortlzed discount and related debt expense,...
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The Code of Federal Regulations of the United States of America

1990 - 562 pages
...Loss on Reacquired Debt, or credited to account 429.1, Amortization of Gain on Reacquired DebtCredit, as appropriate. C. Reacquisition, with refunding....amount paid upon refunding and the face value; plus any unamcrtized premium less related debt expense or less any unamortized discount and related debt expense,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 1220 pages
...Amortization of Gain on Reacquired Debt — Credit, as appropriate. (3) Reacquisition, with refunding. (i) When the redemption of one issue or series of bonds...amount paid upon refunding and the face value; plus any unamortlzed premium less related debt expense or less any unamortlzed discount and related debt expense,...
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