Account 164.1

Section 505 Section 505.1641  Account 164.1 In Account 164.1, Gas stored underground – Current, the instructions shall be restated as follows: "This Account shall be debited with such amounts as are credited to Account 117, Gas stored underground – Noncurrent, to reflect classification for balance sheet purposes of such portion of the inventory of gas stored underground as represents a current asset according to conventional rules for classification of current assets."