Title 18

PART 367 SUBPART B

Subpart B - General Instructions

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

18:1.0.1.19.78.2.38.1	SECTION 367.2	367.2 Companies for which this system of accounts is prescribed.
18:1.0.1.19.78.2.38.2	SECTION 367.3	367.3 Records.
18:1.0.1.19.78.2.38.3	SECTION 367.4	367.4 Numbering system.
18:1.0.1.19.78.2.38.4	SECTION 367.5	367.5 Accounting period.
18:1.0.1.19.78.2.38.5	SECTION 367.6	367.6 Submittal of questions.
18:1.0.1.19.78.2.38.6	SECTION 367.7	367.7 Item list.
18:1.0.1.19.78.2.38.7	SECTION 367.8	367.8 Extraordinary items.
18:1.0.1.19.78.2.38.8	SECTION 367.9	367.9 Prior period items.
18:1.0.1.19.78.2.38.9	SECTION 367.10	367.10 Unaudited items.
18:1.0.1.19.78.2.38.10	SECTION 367.11	367.11 Distribution of pay and expenses of employees.
18:1.0.1.19.78.2.38.11	SECTION 367.12	367.12 Payroll distribution.
18:1.0.1.19.78.2.38.12	SECTION 367.13	367.13 Accounting to be on accrual basis.
18:1.0.1.19.78.2.38.13	SECTION 367.14	367.14 Transactions with associate companies.
18:1.0.1.19.78.2.38.14	SECTION 367.15	367.15 Contingent assets and liabilities.
18:1.0.1.19.78.2.38.15	SECTION 367.16	367.16 Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
18:1.0.1.19.78.2.38.16	SECTION 367.17	367.17 Comprehensive inter-period income tax allocation.
18:1.0.1.19.78.2.38.17	SECTION 367.18	367.18 Criteria for classifying leases.
18:1.0.1.19.78.2.38.18	SECTION 367.19	367.19 Accounting for leases.
18:1.0.1.19.78.2.38.19	SECTION 367.20	367.20 Depreciation accounting.
18:1.0.1.19.78.2.38.20	SECTION 367.22	367.22 Accounting for asset retirement obligations.
18:1.0.1.19.78.2.38.21	SECTION 367.23	367.23 Transactions with non-associate companies.
18:1.0.1.19.78.2.38.22	SECTION 367.24	367.24 Construction and service contracts for other companies.
18:1.0.1.19.78.2.38.23	SECTION 367.25	367.25 Determination of service cost.
18:1.0.1.19.78.2.38.24	SECTION 367.26	367.26 Departmental classification.
18:1.0.1.19.78.2.38.25	SECTION 367.27	367.27 Billing procedures.
18:1.0.1.19.78.2.38.26	SECTION 367.28	367.28 Methods of allocation.
18:1.0.1.19.78.2.38.27	SECTION 367.29	367.29 Compensation for use of capital.
18:1.0.1.19.78.2.38.28	SECTION 367.30	367.30 Cost accumulation system for associate companies.

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