Subpart B—General Instructions

1. CFR
2. ›
3. Title 18
4. ›
5. Chapter I
6. ›
7. Part 367
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9. Subpart B

Sections

Section numbering in the official eCFR can be non-consecutive. Omitted section numbers are not treated here as reserved unless the source explicitly labels them that way.

• 367.2
  § 367.2 Companies for which this system of accounts is prescribed.
• 367.3
  § 367.3 Records.
• 367.4
  § 367.4 Numbering system.
• 367.5
  § 367.5 Accounting period.
• 367.6
  § 367.6 Submittal of questions.
• 367.7
  § 367.7 Item list.
• 367.8
  § 367.8 Extraordinary items.
• 367.9
  § 367.9 Prior period items.
• 367.10
  § 367.10 Unaudited items.
• 367.11
  § 367.11 Distribution of pay and expenses of employees.
• 367.12
  § 367.12 Payroll distribution.
• 367.13
  § 367.13 Accounting to be on accrual basis.
• 367.14
  § 367.14 Transactions with associate companies.
• 367.15
  § 367.15 Contingent assets and liabilities.
• 367.16
  § 367.16 Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
• 367.17
  § 367.17 Comprehensive inter-period income tax allocation.
• 367.18
  § 367.18 Criteria for classifying leases.
• 367.19
  § 367.19 Accounting for leases.
• 367.20
  § 367.20 Depreciation accounting.
• 367.22
  § 367.22 Accounting for asset retirement obligations.
• 367.23
  § 367.23 Transactions with non-associate companies.
• 367.24
  § 367.24 Construction and service contracts for other companies.
• 367.25
  § 367.25 Determination of service cost.
• 367.26
  § 367.26 Departmental classification.
• 367.27
  § 367.27 Billing procedures.
• 367.28
  § 367.28 Methods of allocation.
• 367.29
  § 367.29 Compensation for use of capital.
• 367.30
  § 367.30 Cost accumulation system for associate companies.