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- catalog contributor b1910395.
- catalog created "c1987.".
- catalog date "1987".
- catalog date "c1987.".
- catalog dateCopyrighted "c1987.".
- catalog extent "32 p. ;".
- catalog isPartOf "Financial accounting series, 0885-9051 ; no. 46".
- catalog isPartOf "Statement of financial accounting standards ; no. 92".
- catalog issued "1987".
- catalog issued "c1987.".
- catalog language "eng".
- catalog publisher "Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation,".
- catalog subject "Public utilities Accounting.".
- catalog subject "Public utilities Design and construction Costs Accounting.".
- catalog title "Regulated enterprises--accounting for phase-in plans : an amendment of FASB statement no. 71.".
- catalog type "text".