Section 435 - Miscellaneous Debits to SurplusThis account shall include amounts chargeable to earned surplus but not provided for elsewhere, when such debits are significant. All items included in this account shall be sufficiently described in the entries relating thereto as to permit ready analysis.
ITEMS
1. Decline in value of investments.2. Delayed debits as provided in general instruction 6.3. Loss on reacquisition or retirement of utility's debt securities.4. Provision for past accrued depreciation not provided for.5. Long-term debt discount or expense written off.6. Loss on sale of property or investments.7. Preliminary survey and investigation expenses on abandoned projects.8. Income taxes occasioned by items included in account 434, Miscellaneous Credits to surplus.9. Charges from retirement of reacquired capital stock.