Sec. 32.4370  Other jurisdictional liabilities and deferred credits--
          net.

    This account shall include the cumulative impact on liabilities and 
deferred credits of the jurisdictional ratemaking practices which vary 
from those of this Commission. All entries recorded in this account 
shall be recorded net of any applicable income tax effects and shall be 
supported by appropriate subsidiary records where necessary as provided 
for in Sec. 32.13 of subpart B.