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
Subparts
-
A
Subpart A—Definitions Section 367.1 -
B
Subpart B—General Instructions Sections 367.2–367.30 -
C
Subpart C—Service Company Property Instructions Sections 367.50–367.59 -
D
Subpart D—Operating Expense Instructions Sections 367.80–367.83 -
E
Subpart E—Special Instructions Sections 367.100–367.106 -
F
Subpart F—Balance Sheet Chart of Accounts Sections 367.1010–367.1110; Subject groups Current and Accrued Assets–Proprietary Capital -
G
Subpart G—Service Company Property Chart of Accounts Sections 367.3010–367.3991 -
H
Subpart H—Income Statement Chart of Accounts Subject group Service Company Operating Income -
I
Subpart I—Retained Earnings Accounts Sections 367.4330–367.4390 -
J
Subpart J—Operating Revenue Chart of Accounts Sections 367.4570–367.4584 -
K
Subpart K—Operation and Maintenance Expense Chart of Accounts Sections 367.5000–367.9350