Title 18

PART 367

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

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 Authority:15 U.S.C. 717 et seq., 16 U.S.C. 791a et seq., and 42 U.S.C. 16451-16463. Source:Order 684, 71 FR 65226, Nov. 7, 2006, unless otherwise noted.

18:1.0.1.19.78.1SUBPART A
Subpart A - Definitions
18:1.0.1.19.78.1.38.1SECTION 367.1
   367.1 Definitions.
18:1.0.1.19.78.2SUBPART B
Subpart B - General Instructions
18:1.0.1.19.78.2.38.1SECTION 367.2
   367.2 Companies for which this system of accounts is prescribed.
18:1.0.1.19.78.2.38.2SECTION 367.3
   367.3 Records.
18:1.0.1.19.78.2.38.3SECTION 367.4
   367.4 Numbering system.
18:1.0.1.19.78.2.38.4SECTION 367.5
   367.5 Accounting period.
18:1.0.1.19.78.2.38.5SECTION 367.6
   367.6 Submittal of questions.
18:1.0.1.19.78.2.38.6SECTION 367.7
   367.7 Item list.
18:1.0.1.19.78.2.38.7SECTION 367.8
   367.8 Extraordinary items.
18:1.0.1.19.78.2.38.8SECTION 367.9
   367.9 Prior period items.
18:1.0.1.19.78.2.38.9SECTION 367.10
   367.10 Unaudited items.
18:1.0.1.19.78.2.38.10SECTION 367.11
   367.11 Distribution of pay and expenses of employees.
18:1.0.1.19.78.2.38.11SECTION 367.12
   367.12 Payroll distribution.
18:1.0.1.19.78.2.38.12SECTION 367.13
   367.13 Accounting to be on accrual basis.
18:1.0.1.19.78.2.38.13SECTION 367.14
   367.14 Transactions with associate companies.
18:1.0.1.19.78.2.38.14SECTION 367.15
   367.15 Contingent assets and liabilities.
18:1.0.1.19.78.2.38.15SECTION 367.16
   367.16 Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
18:1.0.1.19.78.2.38.16SECTION 367.17
   367.17 Comprehensive inter-period income tax allocation.
18:1.0.1.19.78.2.38.17SECTION 367.18
   367.18 Criteria for classifying leases.
18:1.0.1.19.78.2.38.18SECTION 367.19
   367.19 Accounting for leases.
18:1.0.1.19.78.2.38.19SECTION 367.20
   367.20 Depreciation accounting.
18:1.0.1.19.78.2.38.20SECTION 367.22
   367.22 Accounting for asset retirement obligations.
18:1.0.1.19.78.2.38.21SECTION 367.23
   367.23 Transactions with non-associate companies.
18:1.0.1.19.78.2.38.22SECTION 367.24
   367.24 Construction and service contracts for other companies.
18:1.0.1.19.78.2.38.23SECTION 367.25
   367.25 Determination of service cost.
18:1.0.1.19.78.2.38.24SECTION 367.26
   367.26 Departmental classification.
18:1.0.1.19.78.2.38.25SECTION 367.27
   367.27 Billing procedures.
18:1.0.1.19.78.2.38.26SECTION 367.28
   367.28 Methods of allocation.
18:1.0.1.19.78.2.38.27SECTION 367.29
   367.29 Compensation for use of capital.
18:1.0.1.19.78.2.38.28SECTION 367.30
   367.30 Cost accumulation system for associate companies.
18:1.0.1.19.78.3SUBPART C
Subpart C - Service Company Property Instructions
18:1.0.1.19.78.3.38.1SECTION 367.50
   367.50 Service company property to be recorded at cost.
18:1.0.1.19.78.3.38.2SECTION 367.51
   367.51 Components of construction.
18:1.0.1.19.78.3.38.3SECTION 367.52
   367.52 Overhead construction costs.
18:1.0.1.19.78.3.38.4SECTION 367.53
   367.53 Service company property purchased or sold.
18:1.0.1.19.78.3.38.5SECTION 367.54
   367.54 Expenditures on leased property.
18:1.0.1.19.78.3.38.6SECTION 367.55
   367.55 Land and land rights.
18:1.0.1.19.78.3.38.7SECTION 367.56
   367.56 Structures and improvements.
18:1.0.1.19.78.3.38.8SECTION 367.57
   367.57 Equipment.
18:1.0.1.19.78.3.38.9SECTION 367.58
   367.58 Property record system required for service company property.
18:1.0.1.19.78.3.38.10SECTION 367.59
   367.59 Additions and retirements of property.
18:1.0.1.19.78.4SUBPART D
Subpart D - Operating Expense Instructions
18:1.0.1.19.78.4.38.1SECTION 367.80
   367.80 Supervision and engineering.
18:1.0.1.19.78.4.38.2SECTION 367.81
   367.81 Maintenance.
18:1.0.1.19.78.4.38.3SECTION 367.82
   367.82 Rents.
18:1.0.1.19.78.4.38.4SECTION 367.83
   367.83 Training costs.
18:1.0.1.19.78.5SUBPART E
Subpart E - Special Instructions
18:1.0.1.19.78.5.38.1SECTION 367.100
   367.100 Accounts 131-174, Current and accrued assets.
18:1.0.1.19.78.5.38.2SECTION 367.101
   367.101 Accounts 231-243, Current and accrued liabilities.
18:1.0.1.19.78.5.38.3SECTION 367.102
   367.102 Accounts 408.1 and 408.2, Taxes other than income taxes.
18:1.0.1.19.78.5.38.4SECTION 367.103
   367.103 Accounts 409.1, 409.2, and 409.3, Income taxes.
18:1.0.1.19.78.5.38.5SECTION 367.104
   367.104 Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
18:1.0.1.19.78.5.38.6SECTION 367.105
   367.105 Accounts 411.4, and 411.5, Investment tax credit adjustments.
18:1.0.1.19.78.5.38.7SECTION 367.106
   367.106 Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
18:1.0.1.19.78.6SUBPART F
Subpart F - Balance Sheet Chart of Accounts
18:1.0.1.19.78.6.38SUBJGRP 38
   Other Property and Investments
18:1.0.1.19.78.6.38.1SECTION 367.1010
   367.1010 Account 101, Service company property.
18:1.0.1.19.78.6.38.2SECTION 367.1011
   367.1011 Account 101.1, Property under capital leases.
18:1.0.1.19.78.6.38.3SECTION 367.1060
   367.1060 Account 106, Completed construction not classified.
18:1.0.1.19.78.6.38.4SECTION 367.1070
   367.1070 Account 107, Construction work in progress.
18:1.0.1.19.78.6.38.5SECTION 367.1080
   367.1080 Account 108, Accumulated provision for depreciation of service company property.
18:1.0.1.19.78.6.38.6SECTION 367.1110
   367.1110 Account 111, Accumulated provision for amortization of service company property.
18:1.0.1.19.78.6.38.7SECTION 367.1230
   367.1230 Account 123, Investment in associate companies.
18:1.0.1.19.78.6.38.8SECTION 367.1240
   367.1240 Account 124, Other investments.
18:1.0.1.19.78.6.38.9SECTION 367.1280
   367.1280 Account 128, Other special funds.
18:1.0.1.19.78.6.39SUBJGRP 39
   Current and Accrued Assets
18:1.0.1.19.78.6.39.10SECTION 367.1310
   367.1310 Account 131, Cash.
18:1.0.1.19.78.6.39.11SECTION 367.1340
   367.1340 Account 134, Other special deposits.
18:1.0.1.19.78.6.39.12SECTION 367.1350
   367.1350 Account 135, Working funds.
18:1.0.1.19.78.6.39.13SECTION 367.1360
   367.1360 Account 136, Temporary cash investments.
18:1.0.1.19.78.6.39.14SECTION 367.1410
   367.1410 Account 141, Notes receivable.
18:1.0.1.19.78.6.39.15SECTION 367.1420
   367.1420 Account 142, Customer accounts receivable.
18:1.0.1.19.78.6.39.16SECTION 367.1430
   367.1430 Account 143, Other accounts receivable.
18:1.0.1.19.78.6.39.17SECTION 367.1440
   367.1440 Account 144, Accumulated provision for uncollectible accounts - Credit.
18:1.0.1.19.78.6.39.18SECTION 367.1450
   367.1450 Account 145, Notes receivable from associate companies.
18:1.0.1.19.78.6.39.19SECTION 367.1460
   367.1460 Account 146, Accounts receivable from associate companies.
18:1.0.1.19.78.6.39.20SECTION 367.1520
   367.1520 Account 152, Fuel stock expenses undistributed.
18:1.0.1.19.78.6.39.21SECTION 367.1540
   367.1540 Account 154, Materials and operating supplies.
18:1.0.1.19.78.6.39.22SECTION 367.1630
   367.1630 Account 163, Stores expense undistributed.
18:1.0.1.19.78.6.39.23SECTION 367.1650
   367.1650 Account 165, Prepayments.
18:1.0.1.19.78.6.39.24SECTION 367.1710
   367.1710 Account 171, Interest and dividends receivable.
18:1.0.1.19.78.6.39.25SECTION 367.1720
   367.1720 Account 172, Rents receivable.
18:1.0.1.19.78.6.39.26SECTION 367.1730
   367.1730 Account 173, Accrued revenues.
18:1.0.1.19.78.6.39.27SECTION 367.1740
   367.1740 Account 174, Miscellaneous current and accrued assets.
18:1.0.1.19.78.6.39.28SECTION 367.1750
   367.1750 Account 175, Derivative instrument assets.
18:1.0.1.19.78.6.39.29SECTION 367.1760
   367.1760 Account 176, Derivative instrument assets - Hedges.
18:1.0.1.19.78.6.40SUBJGRP 40
   Deferred Debits
18:1.0.1.19.78.6.40.30SECTION 367.1810
   367.1810 Account 181, Unamortized debt expense.
18:1.0.1.19.78.6.40.31SECTION 367.1823
   367.1823 Account 182.3, Other regulatory assets.
18:1.0.1.19.78.6.40.32SECTION 367.1830
   367.1830 Account 183, Preliminary survey and investigation charges.
18:1.0.1.19.78.6.40.33SECTION 367.1840
   367.1840 Account 184, Clearing accounts.
18:1.0.1.19.78.6.40.34SECTION 367.1850
   367.1850 Account 185, Temporary facilities.
18:1.0.1.19.78.6.40.35SECTION 367.1860
   367.1860 Account 186, Miscellaneous deferred debits.
18:1.0.1.19.78.6.40.36SECTION 367.1880
   367.1880 Account 188, Research, development, or demonstration expenditures.
18:1.0.1.19.78.6.40.37SECTION 367.1890
   367.1890 Account 189, Unamortized loss on reacquired debt.
18:1.0.1.19.78.6.40.38SECTION 367.1900
   367.1900 Account 190, Accumulated deferred income taxes.
18:1.0.1.19.78.6.41SUBJGRP 41
   Proprietary Capital
18:1.0.1.19.78.6.41.39SECTION 367.2010
   367.2010 Account 201, Common stock issued.
18:1.0.1.19.78.6.41.40SECTION 367.2040
   367.2040 Account 204, Preferred stock issued.
18:1.0.1.19.78.6.41.41SECTION 367.2110
   367.2110 Account 211, Miscellaneous paid-in capital.
18:1.0.1.19.78.6.41.42SECTION 367.2150
   367.2150 Account 215, Appropriated retained earnings.
18:1.0.1.19.78.6.41.43SECTION 367.2160
   367.2160 Account 216, Unappropriated retained earnings.
18:1.0.1.19.78.6.41.44SECTION 367.2161
   367.2161 Account 216.1, Unappropriated undistributed subsidiary earnings.
18:1.0.1.19.78.6.41.45SECTION 367.2190
   367.2190 Account 219, Accumulated other comprehensive income.
18:1.0.1.19.78.6.42SUBJGRP 42
   Long-Term Debt
18:1.0.1.19.78.6.42.46SECTION 367.2230
   367.2230 Account 223, Advances from associate companies.
18:1.0.1.19.78.6.42.47SECTION 367.2240
   367.2240 Account 224, Other long-term debt.
18:1.0.1.19.78.6.42.48SECTION 367.2250
   367.2250 Account 225, Unamortized premium on long-term debt.
18:1.0.1.19.78.6.42.49SECTION 367.2260
   367.2260 Account 226, Unamortized discount on long-term debt - Debit.
18:1.0.1.19.78.6.43SUBJGRP 43
   Other Noncurrent Liabilities
18:1.0.1.19.78.6.43.50SECTION 367.2270
   367.2270 Account 227, Obligations under capital lease - Non-current.
18:1.0.1.19.78.6.43.51SECTION 367.2282
   367.2282 Account 228.2, Accumulated provision for injuries and damages.
18:1.0.1.19.78.6.43.52SECTION 367.2283
   367.2283 Account 228.3, Accumulated provision for pensions and benefits.
18:1.0.1.19.78.6.43.53SECTION 367.2300
   367.2300 Account 230, Asset retirement obligations.
18:1.0.1.19.78.6.44SUBJGRP 44
   Current and Accrued Liabilities
18:1.0.1.19.78.6.44.54SECTION 367.2310
   367.2310 Account 231, Notes payable.
18:1.0.1.19.78.6.44.55SECTION 367.2320
   367.2320 Account 232, Accounts payable.
18:1.0.1.19.78.6.44.56SECTION 367.2330
   367.2330 Account 233, Notes payable to associate companies.
18:1.0.1.19.78.6.44.57SECTION 367.2340
   367.2340 Account 234, Accounts payable to associate companies.
18:1.0.1.19.78.6.44.58SECTION 367.2360
   367.2360 Account 236, Taxes accrued.
18:1.0.1.19.78.6.44.59SECTION 367.2370
   367.2370 Account 237, Interest accrued.
18:1.0.1.19.78.6.44.60SECTION 367.2380
   367.2380 Account 238, Dividends declared.
18:1.0.1.19.78.6.44.61SECTION 367.2410
   367.2410 Account 241, Tax collections payable.
18:1.0.1.19.78.6.44.62SECTION 367.2420
   367.2420 Account 242, Miscellaneous current and accrued liabilities.
18:1.0.1.19.78.6.44.63SECTION 367.2430
   367.2430 Account 243, Obligations under capital leases - Current.
18:1.0.1.19.78.6.44.64SECTION 367.2440
   367.2440 Account 244, Derivative instrument liabilities.
18:1.0.1.19.78.6.44.65SECTION 367.2450
   367.2450 Account 245, Derivative instrument liabilities - Hedges
18:1.0.1.19.78.6.45SUBJGRP 45
   Deferred Credits
18:1.0.1.19.78.6.45.66SECTION 367.2530
   367.2530 Account, 253, Other deferred credits.
18:1.0.1.19.78.6.45.67SECTION 367.2540
   367.2540 Account 254, Other regulatory liabilities.
18:1.0.1.19.78.6.45.68SECTION 367.2550
   367.2550 Account 255, Accumulated deferred investment tax credits.
18:1.0.1.19.78.6.45.69SECTION 367.2820
   367.2820 Account 282, Accumulated deferred income taxes - Other property.
18:1.0.1.19.78.6.45.70SECTION 367.2830
   367.2830 Account 283, Accumulated deferred income taxes - Other.
18:1.0.1.19.78.7SUBPART G
Subpart G - Service Company Property Chart of Accounts
18:1.0.1.19.78.7.46.1SECTION 367.3010
   367.3010 Account 301, Organization.
18:1.0.1.19.78.7.46.2SECTION 367.3030
   367.3030 Account 303, Miscellaneous intangible property.
18:1.0.1.19.78.7.46.3SECTION 367.3060
   367.3060 Account 306, Leasehold improvements.
18:1.0.1.19.78.7.46.4SECTION 367.3890
   367.3890 Account 389, Land and land rights.
18:1.0.1.19.78.7.46.5SECTION 367.3900
   367.3900 Account 390, Structures and improvements.
18:1.0.1.19.78.7.46.6SECTION 367.3910
   367.3910 Account 391, Office furniture and equipment.
18:1.0.1.19.78.7.46.7SECTION 367.3920
   367.3920 Account 392, Transportation equipment.
18:1.0.1.19.78.7.46.8SECTION 367.3930
   367.3930 Account 393, Stores equipment.
18:1.0.1.19.78.7.46.9SECTION 367.3940
   367.3940 Account 394, Tools, shop and garage equipment.
18:1.0.1.19.78.7.46.10SECTION 367.3950
   367.3950 Account 395, Laboratory equipment.
18:1.0.1.19.78.7.46.11SECTION 367.3960
   367.3960 Account 396, Power operated equipment.
18:1.0.1.19.78.7.46.12SECTION 367.3970
   367.3970 Account 397, Communication equipment.
18:1.0.1.19.78.7.46.13SECTION 367.3980
   367.3980 Account 398, Miscellaneous equipment.
18:1.0.1.19.78.7.46.14SECTION 367.3990
   367.3990 Account 399, Other tangible property.
18:1.0.1.19.78.7.46.15SECTION 367.3991
   367.3991 Account 399.1, Asset retirement costs for service company property.
18:1.0.1.19.78.8SUBPART H
Subpart H - Income Statement Chart of Accounts
18:1.0.1.19.78.8.46SUBJGRP 46
   Service Company Operating Income
18:1.0.1.19.78.8.46.1SECTION 367.4000
   367.4000 Account 400, Operating revenues.
18:1.0.1.19.78.8.46.2SECTION 367.4010
   367.4010 Account 401, Operation expense.
18:1.0.1.19.78.8.46.3SECTION 367.4020
   367.4020 Account 402, Maintenance expense.
18:1.0.1.19.78.8.46.4SECTION 367.4030
   367.4030 Account 403, Depreciation expense.
18:1.0.1.19.78.8.46.5SECTION 367.4031
   367.4031 Account 403.1, Depreciation expense for asset retirement costs.
18:1.0.1.19.78.8.46.6SECTION 367.4040
   367.4040 Account 404, Amortization of limited-term property.
18:1.0.1.19.78.8.46.7SECTION 367.4050
   367.4050 Account 405, Amortization of other property.
18:1.0.1.19.78.8.46.8SECTION 367.4073
   367.4073 Account 407.3, Regulatory debits.
18:1.0.1.19.78.8.46.9SECTION 367.4074
   367.4074 Account 407.4, Regulatory credits.
18:1.0.1.19.78.8.46.10SECTION 367.4081
   367.4081 Account 408.1, Taxes other than income taxes, operating income.
18:1.0.1.19.78.8.46.11SECTION 367.4082
   367.4082 Account 408.2, Taxes other than income taxes, other income and deductions.
18:1.0.1.19.78.8.46.12SECTION 367.4091
   367.4091 Account 409.1, Income taxes, operating income.
18:1.0.1.19.78.8.46.13SECTION 367.4092
   367.4092 Account 409.2, Income taxes, other income and deductions.
18:1.0.1.19.78.8.46.14SECTION 367.4093
   367.4093 Account 409.3, Income taxes, extraordinary items.
18:1.0.1.19.78.8.46.15SECTION 367.4101
   367.4101 Account 410.1, Provision for deferred income taxes, operating income.
18:1.0.1.19.78.8.46.16SECTION 367.4102
   367.4102 Account 410.2, Provision for deferred income taxes, other income and deductions.
18:1.0.1.19.78.8.46.17SECTION 367.4111
   367.4111 Account 411.1, Provision for deferred income taxes - Credit, operating income.
18:1.0.1.19.78.8.46.18SECTION 367.4112
   367.4112 Account 411.2, Provision for deferred income taxes - Credit, other income and deductions.
18:1.0.1.19.78.8.46.19SECTION 367.4114
   367.4114 Account 411.4, Investment tax credit adjustments, service company property.
18:1.0.1.19.78.8.46.20SECTION 367.4115
   367.4115 Account 411.5, Investment tax credit adjustments, other.
18:1.0.1.19.78.8.46.21SECTION 367.4116
   367.4116 Account 411.6, Gains from disposition of service company plant.
18:1.0.1.19.78.8.46.22SECTION 367.4117
   367.4117 Account 411.7, Losses from disposition of service company plant.
18:1.0.1.19.78.8.46.23SECTION 367.4118
   367.4118 Account 411.10, Accretion expense.
18:1.0.1.19.78.8.46.24SECTION 367.4120
   367.4120 Account 412, Cost and expenses of construction or other services.
18:1.0.1.19.78.8.46.25SECTION 367.4160
   367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work.
18:1.0.1.19.78.8.46.26SECTION 367.4180
   367.4180 Account 418, Non-operating rental income.
18:1.0.1.19.78.8.46.27SECTION 367.4181
   367.4181 Account 418.1, Equity in earnings of subsidiary companies.
18:1.0.1.19.78.8.46.28SECTION 367.4190
   367.4190 Account 419, Interest and dividend income.
18:1.0.1.19.78.8.46.29SECTION 367.4191
   367.4191 Account 419.1, Allowance for other funds used during construction.
18:1.0.1.19.78.8.46.30SECTION 367.4210
   367.4210 Account 421, Miscellaneous income or loss.
18:1.0.1.19.78.8.46.31SECTION 367.4211
   367.4211 Account 421.1, Gain on disposition of property.
18:1.0.1.19.78.8.46.32SECTION 367.4212
   367.4212 Account 421.2, Loss on disposition of property.
18:1.0.1.19.78.8.46.33SECTION 367.4250
   367.4250 Account 425, Miscellaneous amortization.
18:1.0.1.19.78.8.46.34SECTION 367.4261
   367.4261 Account 426.1, Donations.
18:1.0.1.19.78.8.46.35SECTION 367.4262
   367.4262 Account 426.2, Life insurance.
18:1.0.1.19.78.8.46.36SECTION 367.4263
   367.4263 Account 426.3, Penalties.
18:1.0.1.19.78.8.46.37SECTION 367.4264
   367.4264 Account 426.4, Expenditures for certain civic, political and related activities.
18:1.0.1.19.78.8.46.38SECTION 367.4265
   367.4265 Account 426.5, Other deductions.
18:1.0.1.19.78.8.46.39SECTION 367.4270
   367.4270 Account 427, Interest on long-term debt.
18:1.0.1.19.78.8.46.40SECTION 367.4280
   367.4280 Account 428, Amortization of debt discount and expense.
18:1.0.1.19.78.8.46.41SECTION 367.4290
   367.4290 Account 429, Amortization of premium on debt - Credit.
18:1.0.1.19.78.8.46.42SECTION 367.4300
   367.4300 Account 430, Interest on debt to associate companies.
18:1.0.1.19.78.8.46.43SECTION 367.4310
   367.4310 Account 431, Other interest expense.
18:1.0.1.19.78.8.46.44SECTION 367.4320
   367.4320 Account 432, Allowance for borrowed funds used during construction - Credit.
18:1.0.1.19.78.9SUBPART I
Subpart I - Retained Earnings Accounts
18:1.0.1.19.78.9.47.1SECTION 367.4330
   367.4330 Account 433, Balance transferred from income.
18:1.0.1.19.78.9.47.2SECTION 367.4340
   367.4340 Account 434, Extraordinary income.
18:1.0.1.19.78.9.47.3SECTION 367.4350
   367.4350 Account 435, Extraordinary deductions.
18:1.0.1.19.78.9.47.4SECTION 367.4360
   367.4360 Account 436, Appropriations of retained earnings.
18:1.0.1.19.78.9.47.5SECTION 367.4370
   367.4370 Account 437, Dividends declared - preferred stock.
18:1.0.1.19.78.9.47.6SECTION 367.4380
   367.4380 Account 438, Dividends declared - common stock.
18:1.0.1.19.78.9.47.7SECTION 367.4390
   367.4390 Account 439, Adjustments to retained earnings.
18:1.0.1.19.78.10SUBPART J
Subpart J - Operating Revenue Chart of Accounts
18:1.0.1.19.78.10.47.1SECTION 367.4570
   367.4570 Account 457, Services rendered to associate companies.
18:1.0.1.19.78.10.47.2SECTION 367.4571
   367.4571 Account 457.1, Direct costs charged to associate companies.
18:1.0.1.19.78.10.47.3SECTION 367.4572
   367.4572 Account 457.2, Indirect costs charged to associate companies.
18:1.0.1.19.78.10.47.4SECTION 367.4573
   367.4573 Account 457.3, Compensation for use of capital-associate companies.
18:1.0.1.19.78.10.47.5SECTION 367.4580
   367.4580 Account 458, Services rendered to non-associate companies.
18:1.0.1.19.78.10.47.6SECTION 367.4581
   367.4581 Account 458.1, Direct costs charged to non-associate companies.
18:1.0.1.19.78.10.47.7SECTION 367.4582
   367.4582 Account 458.2, Indirect costs charged to non-associate companies.
18:1.0.1.19.78.10.47.8SECTION 367.4583
   367.4583 Account 458.3, Compensation for use of capital - Non-associate companies.
18:1.0.1.19.78.10.47.9SECTION 367.4584
   367.4584 Account 458.4, Excess or deficiency on servicing non-associate utility companies.
18:1.0.1.19.78.11SUBPART K
Subpart K - Operation and Maintenance Expense Chart of Accounts
18:1.0.1.19.78.11.47.1SECTION 367.5000
   367.5000 Accounts 500-598, Electric operation and maintenance accounts.
18:1.0.1.19.78.11.47.2SECTION 367.8000
   367.8000 Accounts 800-894, Gas operation and maintenance accounts.
18:1.0.1.19.78.11.47.3SECTION 367.9010
   367.9010 Account 901, Supervision.
18:1.0.1.19.78.11.47.4SECTION 367.9020
   367.9020 Account 902, Meter reading expenses.
18:1.0.1.19.78.11.47.5SECTION 367.9030
   367.9030 Account 903, Customer records and collection expenses.
18:1.0.1.19.78.11.47.6SECTION 367.9040
   367.9040 Account 904, Uncollectible accounts.
18:1.0.1.19.78.11.47.7SECTION 367.9050
   367.9050 Account 905, Miscellaneous customer accounts expenses.
18:1.0.1.19.78.11.47.8SECTION 367.9070
   367.9070 Account 907, Supervision.
18:1.0.1.19.78.11.47.9SECTION 367.9080
   367.9080 Account 908, Customer assistance expenses.
18:1.0.1.19.78.11.47.10SECTION 367.9090
   367.9090 Account 909, Informational and instructional advertising expenses.
18:1.0.1.19.78.11.47.11SECTION 367.9100
   367.9100 Account 910, Miscellaneous customer service and informational expenses.
18:1.0.1.19.78.11.47.12SECTION 367.9110
   367.9110 Account 911, Supervision.
18:1.0.1.19.78.11.47.13SECTION 367.9120
   367.9120 Account 912, Demonstrating and selling expenses.
18:1.0.1.19.78.11.47.14SECTION 367.9130
   367.9130 Account 913, Advertising expenses.
18:1.0.1.19.78.11.47.15SECTION 367.9160
   367.9160 Account 916, Miscellaneous sales expenses.
18:1.0.1.19.78.11.47.16SECTION 367.9200
   367.9200 Account 920, Administrative and general salaries.
18:1.0.1.19.78.11.47.17SECTION 367.9210
   367.9210 Account 921, Office supplies and expenses.
18:1.0.1.19.78.11.47.18SECTION 367.9230
   367.9230 Account 923, Outside services employed.
18:1.0.1.19.78.11.47.19SECTION 367.9240
   367.9240 Account 924, Property insurance.
18:1.0.1.19.78.11.47.20SECTION 367.9250
   367.9250 Account 925, Injuries and damages.
18:1.0.1.19.78.11.47.21SECTION 367.9260
   367.9260 Account 926, Employee pensions and benefits.
18:1.0.1.19.78.11.47.22SECTION 367.9280
   367.9280 Account 928, Regulatory commission expenses.
18:1.0.1.19.78.11.47.23SECTION 367.9301
   367.9301 Account 930.1, General advertising expenses for associated companies.
18:1.0.1.19.78.11.47.24SECTION 367.9302
   367.9302 Account 930.2, Miscellaneous general expenses.
18:1.0.1.19.78.11.47.25SECTION 367.9310
   367.9310 Account 931, Rents.
18:1.0.1.19.78.11.47.26SECTION 367.9350
   367.9350 Account 935, Maintenance of structures and equipment.