Title 18

PART 367 SUBPART K

Subpart K - Operation and Maintenance Expense Chart of Accounts

• 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.

18:1.0.1.19.78.11.47.1	SECTION 367.5000	367.5000 Accounts 500-598, Electric operation and maintenance accounts.
18:1.0.1.19.78.11.47.2	SECTION 367.8000	367.8000 Accounts 800-894, Gas operation and maintenance accounts.
18:1.0.1.19.78.11.47.3	SECTION 367.9010	367.9010 Account 901, Supervision.
18:1.0.1.19.78.11.47.4	SECTION 367.9020	367.9020 Account 902, Meter reading expenses.
18:1.0.1.19.78.11.47.5	SECTION 367.9030	367.9030 Account 903, Customer records and collection expenses.
18:1.0.1.19.78.11.47.6	SECTION 367.9040	367.9040 Account 904, Uncollectible accounts.
18:1.0.1.19.78.11.47.7	SECTION 367.9050	367.9050 Account 905, Miscellaneous customer accounts expenses.
18:1.0.1.19.78.11.47.8	SECTION 367.9070	367.9070 Account 907, Supervision.
18:1.0.1.19.78.11.47.9	SECTION 367.9080	367.9080 Account 908, Customer assistance expenses.
18:1.0.1.19.78.11.47.10	SECTION 367.9090	367.9090 Account 909, Informational and instructional advertising expenses.
18:1.0.1.19.78.11.47.11	SECTION 367.9100	367.9100 Account 910, Miscellaneous customer service and informational expenses.
18:1.0.1.19.78.11.47.12	SECTION 367.9110	367.9110 Account 911, Supervision.
18:1.0.1.19.78.11.47.13	SECTION 367.9120	367.9120 Account 912, Demonstrating and selling expenses.
18:1.0.1.19.78.11.47.14	SECTION 367.9130	367.9130 Account 913, Advertising expenses.
18:1.0.1.19.78.11.47.15	SECTION 367.9160	367.9160 Account 916, Miscellaneous sales expenses.
18:1.0.1.19.78.11.47.16	SECTION 367.9200	367.9200 Account 920, Administrative and general salaries.
18:1.0.1.19.78.11.47.17	SECTION 367.9210	367.9210 Account 921, Office supplies and expenses.
18:1.0.1.19.78.11.47.18	SECTION 367.9230	367.9230 Account 923, Outside services employed.
18:1.0.1.19.78.11.47.19	SECTION 367.9240	367.9240 Account 924, Property insurance.
18:1.0.1.19.78.11.47.20	SECTION 367.9250	367.9250 Account 925, Injuries and damages.
18:1.0.1.19.78.11.47.21	SECTION 367.9260	367.9260 Account 926, Employee pensions and benefits.
18:1.0.1.19.78.11.47.22	SECTION 367.9280	367.9280 Account 928, Regulatory commission expenses.
18:1.0.1.19.78.11.47.23	SECTION 367.9301	367.9301 Account 930.1, General advertising expenses for associated companies.
18:1.0.1.19.78.11.47.24	SECTION 367.9302	367.9302 Account 930.2, Miscellaneous general expenses.
18:1.0.1.19.78.11.47.25	SECTION 367.9310	367.9310 Account 931, Rents.
18:1.0.1.19.78.11.47.26	SECTION 367.9350	367.9350 Account 935, Maintenance of structures and equipment.

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