Subpart K—Operation and Maintenance Expense Chart of Accounts

1. CFR
2. ›
3. Title 18
4. ›
5. Chapter I
6. ›
7. Part 367
8. ›
9. Subpart K

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.

• 367.5000
  § 367.5000 Accounts 500-598, Electric operation and maintenance accounts.
• 367.8000
  § 367.8000 Accounts 800-894, Gas operation and maintenance accounts.
• 367.9010
  § 367.9010 Account 901, Supervision.
• 367.9020
  § 367.9020 Account 902, Meter reading expenses.
• 367.9030
  § 367.9030 Account 903, Customer records and collection expenses.
• 367.9040
  § 367.9040 Account 904, Uncollectible accounts.
• 367.9050
  § 367.9050 Account 905, Miscellaneous customer accounts expenses.
• 367.9070
  § 367.9070 Account 907, Supervision.
• 367.9080
  § 367.9080 Account 908, Customer assistance expenses.
• 367.9090
  § 367.9090 Account 909, Informational and instructional advertising expenses.
• 367.9100
  § 367.9100 Account 910, Miscellaneous customer service and informational expenses.
• 367.9110
  § 367.9110 Account 911, Supervision.
• 367.9120
  § 367.9120 Account 912, Demonstrating and selling expenses.
• 367.9130
  § 367.9130 Account 913, Advertising expenses.
• 367.9160
  § 367.9160 Account 916, Miscellaneous sales expenses.
• 367.9200
  § 367.9200 Account 920, Administrative and general salaries.
• 367.9210
  § 367.9210 Account 921, Office supplies and expenses.
• 367.9230
  § 367.9230 Account 923, Outside services employed.
• 367.9240
  § 367.9240 Account 924, Property insurance.
• 367.9250
  § 367.9250 Account 925, Injuries and damages.
• 367.9260
  § 367.9260 Account 926, Employee pensions and benefits.
• 367.9280
  § 367.9280 Account 928, Regulatory commission expenses.
• 367.9301
  § 367.9301 Account 930.1, General advertising expenses for associated companies.
• 367.9302
  § 367.9302 Account 930.2, Miscellaneous general expenses.
• 367.9310
  § 367.9310 Account 931, Rents.
• 367.9350
  § 367.9350 Account 935, Maintenance of structures and equipment.