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Deferred Credits
2330 - Unamortized Premium on Debt
Excess of cash value of
consideration received
over par value plus accrued interest on debt
securities issued.
2340 - Deferred Federal Income Taxes
2345 - Deferred Investment Tax Credits
2350 - Reserve for Self‑Insurance
2390 - Other Deferred Credits
Imputed Interest
Equalization reserves
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