Deferred Accounting definition

Deferred Accounting means recording the following in a balance sheet account, with Commission authorization for later reflection in rates:
Deferred Accounting means the recording in a balance sheet account, with Commission authorization under ORS 757.259, of a current expense or revenue associated with current service for later reflection in rates;
Deferred Accounting means recording an amount, as allowed by ORS 759.200, in a balance sheet account for later reflection in rates.

More Definitions of Deferred Accounting

Deferred Accounting means recording the following in a balance sheet account, with Commission authorization for later reflec- tion in rates: