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Deferred Credits

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