Service Company Operating Income

1. CFR
2. ›
3. Title 18
4. ›
5. Chapter I
6. ›
7. Part 367
8. ›
9. Subpart H
10. ›
11. Subject Group Service Company Operating Income

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.

• 367.4000
  § 367.4000 Account 400, Operating revenues.
• 367.4010
  § 367.4010 Account 401, Operation expense.
• 367.4020
  § 367.4020 Account 402, Maintenance expense.
• 367.4030
  § 367.4030 Account 403, Depreciation expense.
• 367.4031
  § 367.4031 Account 403.1, Depreciation expense for asset retirement costs.
• 367.4040
  § 367.4040 Account 404, Amortization of limited-term property.
• 367.4050
  § 367.4050 Account 405, Amortization of other property.
• 367.4073
  § 367.4073 Account 407.3, Regulatory debits.
• 367.4074
  § 367.4074 Account 407.4, Regulatory credits.
• 367.4081
  § 367.4081 Account 408.1, Taxes other than income taxes, operating income.
• 367.4082
  § 367.4082 Account 408.2, Taxes other than income taxes, other income and deductions.
• 367.4091
  § 367.4091 Account 409.1, Income taxes, operating income.
• 367.4092
  § 367.4092 Account 409.2, Income taxes, other income and deductions.
• 367.4093
  § 367.4093 Account 409.3, Income taxes, extraordinary items.
• 367.4101
  § 367.4101 Account 410.1, Provision for deferred income taxes, operating income.
• 367.4102
  § 367.4102 Account 410.2, Provision for deferred income taxes, other income and deductions.
• 367.4111
  § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income.
• 367.4112
  § 367.4112 Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
• 367.4114
  § 367.4114 Account 411.4, Investment tax credit adjustments, service company property.
• 367.4115
  § 367.4115 Account 411.5, Investment tax credit adjustments, other.
• 367.4116
  § 367.4116 Account 411.6, Gains from disposition of service company plant.
• 367.4117
  § 367.4117 Account 411.7, Losses from disposition of service company plant.
• 367.4118
  § 367.4118 Account 411.10, Accretion expense.
• 367.4120
  § 367.4120 Account 412, Cost and expenses of construction or other services.
• 367.4160
  § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work.
• 367.4180
  § 367.4180 Account 418, Non-operating rental income.
• 367.4181
  § 367.4181 Account 418.1, Equity in earnings of subsidiary companies.
• 367.4190
  § 367.4190 Account 419, Interest and dividend income.
• 367.4191
  § 367.4191 Account 419.1, Allowance for other funds used during construction.
• 367.4210
  § 367.4210 Account 421, Miscellaneous income or loss.
• 367.4211
  § 367.4211 Account 421.1, Gain on disposition of property.
• 367.4212
  § 367.4212 Account 421.2, Loss on disposition of property.
• 367.4250
  § 367.4250 Account 425, Miscellaneous amortization.
• 367.4261
  § 367.4261 Account 426.1, Donations.
• 367.4262
  § 367.4262 Account 426.2, Life insurance.
• 367.4263
  § 367.4263 Account 426.3, Penalties.
• 367.4264
  § 367.4264 Account 426.4, Expenditures for certain civic, political and related activities.
• 367.4265
  § 367.4265 Account 426.5, Other deductions.
• 367.4270
  § 367.4270 Account 427, Interest on long-term debt.
• 367.4280
  § 367.4280 Account 428, Amortization of debt discount and expense.
• 367.4290
  § 367.4290 Account 429, Amortization of premium on debt—Credit.
• 367.4300
  § 367.4300 Account 430, Interest on debt to associate companies.
• 367.4310
  § 367.4310 Account 431, Other interest expense.
• 367.4320
  § 367.4320 Account 432, Allowance for borrowed funds used during construction—Credit.