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U.S. Code of Federal Regula...
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Title 18—Conservation of Po...
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CHAPTER I—FEDERAL ENERGY RE...
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PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRAL...
PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
§ 367.1 - Definitions.
§ 367.2 - Companies for which this system of accounts is prescribed.
§ 367.3 - Records.
§ 367.4 - Numbering system.
§ 367.5 - Accounting period.
§ 367.6 - Submittal of questions.
§ 367.7 - Item list.
§ 367.8 - Extraordinary items.
§ 367.9 - Prior period items.
§ 367.10 - Unaudited items.
§ 367.11 - Distribution of pay and expenses of employees.
§ 367.12 - Payroll distribution.
§ 367.13 - Accounting to be on accrual basis.
§ 367.14 - Transactions with associate companies.
§ 367.15 - Contingent assets and liabilities.
§ 367.16 - Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
§ 367.17 - Comprehensive inter-period income tax allocation.
§ 367.18 - Criteria for classifying leases.
§ 367.19 - Accounting for leases.
§ 367.20 - Depreciation accounting.
§ 367.22 - Accounting for asset retirement obligations.
§ 367.23 - Transactions with non-associate companies.
§ 367.24 - Construction and service contracts for other companies.
§ 367.25 - Determination of service cost.
§ 367.26 - Departmental classification.
§ 367.27 - Billing procedures.
§ 367.28 - Methods of allocation.
§ 367.29 - Compensation for use of capital.
§ 367.30 - Cost accumulation system for associate companies.
§ 367.50 - Service company property to be recorded at cost.
§ 367.51 - Components of construction.
§ 367.52 - Overhead construction costs.
§ 367.53 - Service company property purchased or sold.
§ 367.54 - Expenditures on leased property.
§ 367.55 - Land and land rights.
§ 367.56 - Structures and improvements.
§ 367.57 - Equipment.
§ 367.58 - Property record system required for service company property.
§ 367.59 - Additions and retirements of property.
§ 367.80 - Supervision and engineering.
§ 367.81 - Maintenance.
§ 367.82 - Rents.
§ 367.83 - Training costs.
§ 367.100 - Accounts 131-174, Current and accrued assets.
§ 367.101 - Accounts 231-243, Current and accrued liabilities.
§ 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.
§ 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.
§ 367.104 - Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
§ 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.
§ 367.106 - Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
§ 367.1010 - Account 101, Service company property.
§ 367.1011 - Account 101.1, Property under capital leases.
§ 367.1060 - Account 106, Completed construction not classified.
§ 367.1070 - Account 107, Construction work in progress.
§ 367.1080 - Account 108, Accumulated provision for depreciation of service company property.
§ 367.1110 - Account 111, Accumulated provision for amortization of service company property.
§ 367.1230 - Account 123, Investment in associate companies.
§ 367.1240 - Account 124, Other investments.
§ 367.1280 - Account 128, Other special funds.
§ 367.1310 - Account 131, Cash.
§ 367.1340 - Account 134, Other special deposits.
§ 367.1350 - Account 135, Working funds.
§ 367.1360 - Account 136, Temporary cash investments.
§ 367.1410 - Account 141, Notes receivable.
§ 367.1420 - Account 142, Customer accounts receivable.
§ 367.1430 - Account 143, Other accounts receivable.
§ 367.1440 - Account 144, Accumulated provision for uncollectible accounts—Credit.
§ 367.1450 - Account 145, Notes receivable from associate companies.
§ 367.1460 - Account 146, Accounts receivable from associate companies.
§ 367.1520 - Account 152, Fuel stock expenses undistributed.
§ 367.1540 - Account 154, Materials and operating supplies.
§ 367.1630 - Account 163, Stores expense undistributed.
§ 367.1650 - Account 165, Prepayments.
§ 367.1710 - Account 171, Interest and dividends receivable.
§ 367.1720 - Account 172, Rents receivable.
§ 367.1730 - Account 173, Accrued revenues.
§ 367.1740 - Account 174, Miscellaneous current and accrued assets.
§ 367.1750 - Account 175, Derivative instrument assets.
§ 367.1760 - Account 176, Derivative instrument assets—Hedges.
§ 367.1810 - Account 181, Unamortized debt expense.
§ 367.1823 - Account 182.3, Other regulatory assets.
§ 367.1830 - Account 183, Preliminary survey and investigation charges.
§ 367.1840 - Account 184, Clearing accounts.
§ 367.1850 - Account 185, Temporary facilities.
§ 367.1860 - Account 186, Miscellaneous deferred debits.
§ 367.1880 - Account 188, Research, development, or demonstration expenditures.
§ 367.1890 - Account 189, Unamortized loss on reacquired debt.
§ 367.1900 - Account 190, Accumulated deferred income taxes.
§ 367.2010 - Account 201, Common stock issued.
§ 367.2040 - Account 204, Preferred stock issued.
§ 367.2110 - Account 211, Miscellaneous paid-in capital.
§ 367.2150 - Account 215, Appropriated retained earnings.
§ 367.2160 - Account 216, Unappropriated retained earnings.
§ 367.2161 - Account 216.1, Unappropriated undistributed subsidiary earnings.
§ 367.2190 - Account 219, Accumulated other comprehensive income.
§ 367.2230 - Account 223, Advances from associate companies.
§ 367.2240 - Account 224, Other long-term debt.
§ 367.2250 - Account 225, Unamortized premium on long-term debt.
§ 367.2260 - Account 226, Unamortized discount on long-term debt—Debit.
§ 367.2270 - Account 227, Obligations under capital lease—Non-current.
§ 367.2282 - Account 228.2, Accumulated provision for injuries and damages.
§ 367.2283 - Account 228.3, Accumulated provision for pensions and benefits.
§ 367.2300 - Account 230, Asset retirement obligations.
§ 367.2310 - Account 231, Notes payable.
§ 367.2320 - Account 232, Accounts payable.
§ 367.2330 - Account 233, Notes payable to associate companies.
§ 367.2340 - Account 234, Accounts payable to associate companies.
§ 367.2360 - Account 236, Taxes accrued.
§ 367.2370 - Account 237, Interest accrued.
§ 367.2380 - Account 238, Dividends declared.
§ 367.2410 - Account 241, Tax collections payable.
§ 367.2420 - Account 242, Miscellaneous current and accrued liabilities.
§ 367.2430 - Account 243, Obligations under capital leases—Current.
§ 367.2440 - Account 244, Derivative instrument liabilities.
§ 367.2450 - Account 245, Derivative instrument liabilities—Hedges
§ 367.2530 - Account, 253, Other deferred credits.
§ 367.2540 - Account 254, Other regulatory liabilities.
§ 367.2550 - Account 255, Accumulated deferred investment tax credits.
§ 367.2820 - Account 282, Accumulated deferred income taxes—Other property.
§ 367.2830 - Account 283, Accumulated deferred income taxes—Other.
§ 367.3010 - Account 301, Organization.
§ 367.3030 - Account 303, Miscellaneous intangible property.
§ 367.3060 - Account 306, Leasehold improvements.
§ 367.3890 - Account 389, Land and land rights.
§ 367.3900 - Account 390, Structures and improvements.
§ 367.3910 - Account 391, Office furniture and equipment.
§ 367.3920 - Account 392, Transportation equipment.
§ 367.3930 - Account 393, Stores equipment.
§ 367.3940 - Account 394, Tools, shop and garage equipment.
§ 367.3950 - Account 395, Laboratory equipment.
§ 367.3960 - Account 396, Power operated equipment.
§ 367.3970 - Account 397, Communication equipment.
§ 367.3980 - Account 398, Miscellaneous equipment.
§ 367.3990 - Account 399, Other tangible property.
§ 367.3991 - Account 399.1, Asset retirement costs for service company property.
§ 367.4000 - Account 400, Operating revenues.
§ 367.4010 - Account 401, Operation expense.
§ 367.4020 - Account 402, Maintenance expense.
§ 367.4030 - Account 403, Depreciation expense.
§ 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.
§ 367.4040 - Account 404, Amortization of limited-term property.
§ 367.4050 - Account 405, Amortization of other property.
§ 367.4073 - Account 407.3, Regulatory debits.
§ 367.4074 - Account 407.4, Regulatory credits.
§ 367.4081 - Account 408.1, Taxes other than income taxes, operating income.
§ 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.
§ 367.4091 - Account 409.1, Income taxes, operating income.
§ 367.4092 - Account 409.2, Income taxes, other income and deductions.
§ 367.4093 - Account 409.3, Income taxes, extraordinary items.
§ 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.
§ 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.
§ 367.4111 - Account 411.1, Provision for deferred income taxes—Credit, operating income.
§ 367.4112 - Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
§ 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.
§ 367.4115 - Account 411.5, Investment tax credit adjustments, other.
§ 367.4116 - Account 411.6, Gains from disposition of service company plant.
§ 367.4117 - Account 411.7, Losses from disposition of service company plant.
§ 367.4118 - Account 411.10, Accretion expense.
§ 367.4120 - Account 412, Cost and expenses of construction or other services.
§ 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.
§ 367.4180 - Account 418, Non-operating rental income.
§ 367.4181 - Account 418.1, Equity in earnings of subsidiary companies.
§ 367.4190 - Account 419, Interest and dividend income.
§ 367.4191 - Account 419.1, Allowance for other funds used during construction.
§ 367.4210 - Account 421, Miscellaneous income or loss.
§ 367.4211 - Account 421.1, Gain on disposition of property.
§ 367.4212 - Account 421.2, Loss on disposition of property.
§ 367.4250 - Account 425, Miscellaneous amortization.
§ 367.4261 - Account 426.1, Donations.
§ 367.4262 - Account 426.2, Life insurance.
§ 367.4263 - Account 426.3, Penalties.
§ 367.4264 - Account 426.4, Expenditures for certain civic, political and related activities.
§ 367.4265 - Account 426.5, Other deductions.
§ 367.4270 - Account 427, Interest on long-term debt.
§ 367.4280 - Account 428, Amortization of debt discount and expense.
§ 367.4290 - Account 429, Amortization of premium on debt—Credit.
§ 367.4300 - Account 430, Interest on debt to associate companies.
§ 367.4310 - Account 431, Other interest expense.
§ 367.4320 - Account 432, Allowance for borrowed funds used during construction—Credit.
§ 367.4330 - Account 433, Balance transferred from income.
§ 367.4340 - Account 434, Extraordinary income.
§ 367.4350 - Account 435, Extraordinary deductions.
§ 367.4360 - Account 436, Appropriations of retained earnings.
§ 367.4370 - Account 437, Dividends declared—preferred stock.
§ 367.4380 - Account 438, Dividends declared—common stock.
§ 367.4390 - Account 439, Adjustments to retained earnings.
§ 367.4570 - Account 457, Services rendered to associate companies.
§ 367.4571 - Account 457.1, Direct costs charged to associate companies.
§ 367.4572 - Account 457.2, Indirect costs charged to associate companies.
§ 367.4573 - Account 457.3, Compensation for use of capital-associate companies.
§ 367.4580 - Account 458, Services rendered to non-associate companies.
§ 367.4581 - Account 458.1, Direct costs charged to non-associate companies.
§ 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.
§ 367.4583 - Account 458.3, Compensation for use of capital—Non-associate companies.
§ 367.4584 - Account 458.4, Excess or deficiency on servicing non-associate utility companies.
§ 367.5000 - Accounts 500-598, Electric operation and maintenance accounts.
§ 367.8000 - Accounts 800-894, Gas operation and maintenance accounts.
§ 367.9010 - Account 901, Supervision.
§ 367.9020 - Account 902, Meter reading expenses.
§ 367.9030 - Account 903, Customer records and collection expenses.
§ 367.9040 - Account 904, Uncollectible accounts.
§ 367.9050 - Account 905, Miscellaneous customer accounts expenses.
§ 367.9070 - Account 907, Supervision.
§ 367.9080 - Account 908, Customer assistance expenses.
§ 367.9090 - Account 909, Informational and instructional advertising expenses.
§ 367.9100 - Account 910, Miscellaneous customer service and informational expenses.
§ 367.9110 - Account 911, Supervision.
§ 367.9120 - Account 912, Demonstrating and selling expenses.
§ 367.9130 - Account 913, Advertising expenses.
§ 367.9160 - Account 916, Miscellaneous sales expenses.
§ 367.9200 - Account 920, Administrative and general salaries.
§ 367.9210 - Account 921, Office supplies and expenses.
§ 367.9230 - Account 923, Outside services employed.
§ 367.9240 - Account 924, Property insurance.
§ 367.9250 - Account 925, Injuries and damages.
§ 367.9260 - Account 926, Employee pensions and benefits.
§ 367.9280 - Account 928, Regulatory commission expenses.
§ 367.9301 - Account 930.1, General advertising expenses for associated companies.
§ 367.9302 - Account 930.2, Miscellaneous general expenses.
§ 367.9310 - Account 931, Rents.
§ 367.9350 - Account 935, Maintenance of structures and equipment.