Subpart F—Balance Sheet Chart of Accounts

Contents

• 367.1010
  § 367.1010 Account 101, Service company property.
• 367.1011
  § 367.1011 Account 101.1, Property under capital leases.
• 367.1060
  § 367.1060 Account 106, Completed construction not classified.
• 367.1070
  § 367.1070 Account 107, Construction work in progress.
• 367.1080
  § 367.1080 Account 108, Accumulated provision for depreciation of service company property.
• 367.1110
  § 367.1110 Account 111, Accumulated provision for amortization of service company property.
• Current and Accrued Assets
  Current and Accrued Assets Sections 367.1310–367.1760
• Current and Accrued Liabilities
  Current and Accrued Liabilities Sections 367.2310–367.2450
• Deferred Credits
  Deferred Credits Sections 367.2530–367.2830
• Deferred Debits
  Deferred Debits Sections 367.1810–367.1900
• Long-Term Debt
  Long-Term Debt Sections 367.2230–367.2260
• Other Noncurrent Liabilities
  Other Noncurrent Liabilities Sections 367.2270–367.2300
• Other Property and Investments
  Other Property and Investments Sections 367.1230–367.1280
• Proprietary Capital
  Proprietary Capital Sections 367.2010–367.2190