Status of Interpretation No. 25

Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16

Status

Issued: September 1978
 

Effective Date:
Prospectively for fiscal years beginning after December 15, 1978

 

Affects:
No other pronouncements

 

Affected by:
Paragraph 9 deleted by FAS 71, paragraph 26(bb)
Footnote 5 deleted by FIN 32, paragraph 14
Superseded by FAS 96, paragraph 203(l), and FAS 109, paragraph 286(o)

 

Other Interpretive Pronouncements:
FTB 81-2 (Superseded by FAS 96 and FAS 109)
FTB 86-1 (Superseded by FAS 96 and FAS 109)

 

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides