Required subscriptions
- US GAAP
ASC 980 notes the following:
The Regulated Operations Topic includes the following Subtopics:
- Overall
- Discontinuation of Rate-Regulated Accounting
- Accounting Changes and Error Corrections
- Other Assets and Deferred Costs
- Intangibles — Goodwill and Other
- Property, Plant, and Equipment
- Liabilities
- Asset Retirement and Environmental Obligations
- Contingencies
- Debt
- Revenue Recognition
- Compensation — General
- Compensation — Retirement Benefits
- Income Taxes
- Consolidation
- Interest
- Leases.