Title 18

Volume 1 CHAPTER I SUBCHAP U

Subchapter U - Regulations Under The Public Utility Holding Company Act Of 2005, Federal Power Act And Natural Gas Act

18:1.0.1.19.77PART 366
PART 366 - BOOKS AND RECORDS
18:1.0.1.19.77.1SUBPART A
Subpart A - Definitions and Provisions Under PUHCA 2005, the Federal Power Act and the Natural Gas Act
18:1.0.1.19.77.1.28.1SECTION 366.1
     366.1 Definitions.
18:1.0.1.19.77.1.28.2SECTION 366.2
     366.2 Commission access to books and records.
18:1.0.1.19.77.1.28.3SECTION 366.3
     366.3 Exemption from Commission access to books and records; waivers of accounting, record-retention, and reporting requirements.
18:1.0.1.19.77.1.28.4SECTION 366.4
     366.4 FERC-65, notification of holding company status, FERC-65A, exemption notification, and FERC-65B, waiver notification.
18:1.0.1.19.77.1.28.5SECTION 366.5
     366.5 Allocation of costs for non-power goods and services.
18:1.0.1.19.77.1.28.6SECTION 366.6
     366.6 Previously authorized activities.
18:1.0.1.19.77.1.28.7SECTION 366.7
     366.7 Procedures for obtaining exempt wholesale generator and foreign utility company status.
18:1.0.1.19.77.2SUBPART B
Subpart B - Accounting and Recordkeeping Under PUHCA 2005, the Federal Power Act and the Natural Gas Act
18:1.0.1.19.77.2.28.1SECTION 366.21
     366.21 Accounts and records of holding companies.
18:1.0.1.19.77.2.28.2SECTION 366.22
     366.22 Accounts and records of service companies.
18:1.0.1.19.77.2.28.3SECTION 366.23
     366.23 FERC Form No. 60, Annual reports of centralized service companies, and FERC-61, Narrative description of service company functions.
18:1.0.1.19.78PART 367
PART 367 - UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT
18:1.0.1.19.78.1SUBPART A
Subpart A - Definitions
18:1.0.1.19.78.1.38.1SECTION 367.1
     367.1 Definitions.
18:1.0.1.19.78.2SUBPART B
Subpart B - General Instructions
18:1.0.1.19.78.2.38.1SECTION 367.2
     367.2 Companies for which this system of accounts is prescribed.
18:1.0.1.19.78.2.38.2SECTION 367.3
     367.3 Records.
18:1.0.1.19.78.2.38.3SECTION 367.4
     367.4 Numbering system.
18:1.0.1.19.78.2.38.4SECTION 367.5
     367.5 Accounting period.
18:1.0.1.19.78.2.38.5SECTION 367.6
     367.6 Submittal of questions.
18:1.0.1.19.78.2.38.6SECTION 367.7
     367.7 Item list.
18:1.0.1.19.78.2.38.7SECTION 367.8
     367.8 Extraordinary items.
18:1.0.1.19.78.2.38.8SECTION 367.9
     367.9 Prior period items.
18:1.0.1.19.78.2.38.9SECTION 367.10
     367.10 Unaudited items.
18:1.0.1.19.78.2.38.10SECTION 367.11
     367.11 Distribution of pay and expenses of employees.
18:1.0.1.19.78.2.38.11SECTION 367.12
     367.12 Payroll distribution.
18:1.0.1.19.78.2.38.12SECTION 367.13
     367.13 Accounting to be on accrual basis.
18:1.0.1.19.78.2.38.13SECTION 367.14
     367.14 Transactions with associate companies.
18:1.0.1.19.78.2.38.14SECTION 367.15
     367.15 Contingent assets and liabilities.
18:1.0.1.19.78.2.38.15SECTION 367.16
     367.16 Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
18:1.0.1.19.78.2.38.16SECTION 367.17
     367.17 Comprehensive inter-period income tax allocation.
18:1.0.1.19.78.2.38.17SECTION 367.18
     367.18 Criteria for classifying leases.
18:1.0.1.19.78.2.38.18SECTION 367.19
     367.19 Accounting for leases.
18:1.0.1.19.78.2.38.19SECTION 367.20
     367.20 Depreciation accounting.
18:1.0.1.19.78.2.38.20SECTION 367.22
     367.22 Accounting for asset retirement obligations.
18:1.0.1.19.78.2.38.21SECTION 367.23
     367.23 Transactions with non-associate companies.
18:1.0.1.19.78.2.38.22SECTION 367.24
     367.24 Construction and service contracts for other companies.
18:1.0.1.19.78.2.38.23SECTION 367.25
     367.25 Determination of service cost.
18:1.0.1.19.78.2.38.24SECTION 367.26
     367.26 Departmental classification.
18:1.0.1.19.78.2.38.25SECTION 367.27
     367.27 Billing procedures.
18:1.0.1.19.78.2.38.26SECTION 367.28
     367.28 Methods of allocation.
18:1.0.1.19.78.2.38.27SECTION 367.29
     367.29 Compensation for use of capital.
18:1.0.1.19.78.2.38.28SECTION 367.30
     367.30 Cost accumulation system for associate companies.
18:1.0.1.19.78.3SUBPART C
Subpart C - Service Company Property Instructions
18:1.0.1.19.78.3.38.1SECTION 367.50
     367.50 Service company property to be recorded at cost.
18:1.0.1.19.78.3.38.2SECTION 367.51
     367.51 Components of construction.
18:1.0.1.19.78.3.38.3SECTION 367.52
     367.52 Overhead construction costs.
18:1.0.1.19.78.3.38.4SECTION 367.53
     367.53 Service company property purchased or sold.
18:1.0.1.19.78.3.38.5SECTION 367.54
     367.54 Expenditures on leased property.
18:1.0.1.19.78.3.38.6SECTION 367.55
     367.55 Land and land rights.
18:1.0.1.19.78.3.38.7SECTION 367.56
     367.56 Structures and improvements.
18:1.0.1.19.78.3.38.8SECTION 367.57
     367.57 Equipment.
18:1.0.1.19.78.3.38.9SECTION 367.58
     367.58 Property record system required for service company property.
18:1.0.1.19.78.3.38.10SECTION 367.59
     367.59 Additions and retirements of property.
18:1.0.1.19.78.4SUBPART D
Subpart D - Operating Expense Instructions
18:1.0.1.19.78.4.38.1SECTION 367.80
     367.80 Supervision and engineering.
18:1.0.1.19.78.4.38.2SECTION 367.81
     367.81 Maintenance.
18:1.0.1.19.78.4.38.3SECTION 367.82
     367.82 Rents.
18:1.0.1.19.78.4.38.4SECTION 367.83
     367.83 Training costs.
18:1.0.1.19.78.5SUBPART E
Subpart E - Special Instructions
18:1.0.1.19.78.5.38.1SECTION 367.100
     367.100 Accounts 131-174, Current and accrued assets.
18:1.0.1.19.78.5.38.2SECTION 367.101
     367.101 Accounts 231-243, Current and accrued liabilities.
18:1.0.1.19.78.5.38.3SECTION 367.102
     367.102 Accounts 408.1 and 408.2, Taxes other than income taxes.
18:1.0.1.19.78.5.38.4SECTION 367.103
     367.103 Accounts 409.1, 409.2, and 409.3, Income taxes.
18:1.0.1.19.78.5.38.5SECTION 367.104
     367.104 Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
18:1.0.1.19.78.5.38.6SECTION 367.105
     367.105 Accounts 411.4, and 411.5, Investment tax credit adjustments.
18:1.0.1.19.78.5.38.7SECTION 367.106
     367.106 Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
18:1.0.1.19.78.6SUBPART F
Subpart F - Balance Sheet Chart of Accounts
18:1.0.1.19.78.6.38SUBJGRP 38
  Other Property and Investments
18:1.0.1.19.78.6.38.1SECTION 367.1010
     367.1010 Account 101, Service company property.
18:1.0.1.19.78.6.38.2SECTION 367.1011
     367.1011 Account 101.1, Property under capital leases.
18:1.0.1.19.78.6.38.3SECTION 367.1060
     367.1060 Account 106, Completed construction not classified.
18:1.0.1.19.78.6.38.4SECTION 367.1070
     367.1070 Account 107, Construction work in progress.
18:1.0.1.19.78.6.38.5SECTION 367.1080
     367.1080 Account 108, Accumulated provision for depreciation of service company property.
18:1.0.1.19.78.6.38.6SECTION 367.1110
     367.1110 Account 111, Accumulated provision for amortization of service company property.
18:1.0.1.19.78.6.38.7SECTION 367.1230
     367.1230 Account 123, Investment in associate companies.
18:1.0.1.19.78.6.38.8SECTION 367.1240
     367.1240 Account 124, Other investments.
18:1.0.1.19.78.6.38.9SECTION 367.1280
     367.1280 Account 128, Other special funds.
18:1.0.1.19.78.6.39SUBJGRP 39
  Current and Accrued Assets
18:1.0.1.19.78.6.39.10SECTION 367.1310
     367.1310 Account 131, Cash.
18:1.0.1.19.78.6.39.11SECTION 367.1340
     367.1340 Account 134, Other special deposits.
18:1.0.1.19.78.6.39.12SECTION 367.1350
     367.1350 Account 135, Working funds.
18:1.0.1.19.78.6.39.13SECTION 367.1360
     367.1360 Account 136, Temporary cash investments.
18:1.0.1.19.78.6.39.14SECTION 367.1410
     367.1410 Account 141, Notes receivable.
18:1.0.1.19.78.6.39.15SECTION 367.1420
     367.1420 Account 142, Customer accounts receivable.
18:1.0.1.19.78.6.39.16SECTION 367.1430
     367.1430 Account 143, Other accounts receivable.
18:1.0.1.19.78.6.39.17SECTION 367.1440
     367.1440 Account 144, Accumulated provision for uncollectible accounts - Credit.
18:1.0.1.19.78.6.39.18SECTION 367.1450
     367.1450 Account 145, Notes receivable from associate companies.
18:1.0.1.19.78.6.39.19SECTION 367.1460
     367.1460 Account 146, Accounts receivable from associate companies.
18:1.0.1.19.78.6.39.20SECTION 367.1520
     367.1520 Account 152, Fuel stock expenses undistributed.
18:1.0.1.19.78.6.39.21SECTION 367.1540
     367.1540 Account 154, Materials and operating supplies.
18:1.0.1.19.78.6.39.22SECTION 367.1630
     367.1630 Account 163, Stores expense undistributed.
18:1.0.1.19.78.6.39.23SECTION 367.1650
     367.1650 Account 165, Prepayments.
18:1.0.1.19.78.6.39.24SECTION 367.1710
     367.1710 Account 171, Interest and dividends receivable.
18:1.0.1.19.78.6.39.25SECTION 367.1720
     367.1720 Account 172, Rents receivable.
18:1.0.1.19.78.6.39.26SECTION 367.1730
     367.1730 Account 173, Accrued revenues.
18:1.0.1.19.78.6.39.27SECTION 367.1740
     367.1740 Account 174, Miscellaneous current and accrued assets.
18:1.0.1.19.78.6.39.28SECTION 367.1750
     367.1750 Account 175, Derivative instrument assets.
18:1.0.1.19.78.6.39.29SECTION 367.1760
     367.1760 Account 176, Derivative instrument assets - Hedges.
18:1.0.1.19.78.6.40SUBJGRP 40
  Deferred Debits
18:1.0.1.19.78.6.40.30SECTION 367.1810
     367.1810 Account 181, Unamortized debt expense.
18:1.0.1.19.78.6.40.31SECTION 367.1823
     367.1823 Account 182.3, Other regulatory assets.
18:1.0.1.19.78.6.40.32SECTION 367.1830
     367.1830 Account 183, Preliminary survey and investigation charges.
18:1.0.1.19.78.6.40.33SECTION 367.1840
     367.1840 Account 184, Clearing accounts.
18:1.0.1.19.78.6.40.34SECTION 367.1850
     367.1850 Account 185, Temporary facilities.
18:1.0.1.19.78.6.40.35SECTION 367.1860
     367.1860 Account 186, Miscellaneous deferred debits.
18:1.0.1.19.78.6.40.36SECTION 367.1880
     367.1880 Account 188, Research, development, or demonstration expenditures.
18:1.0.1.19.78.6.40.37SECTION 367.1890
     367.1890 Account 189, Unamortized loss on reacquired debt.
18:1.0.1.19.78.6.40.38SECTION 367.1900
     367.1900 Account 190, Accumulated deferred income taxes.
18:1.0.1.19.78.6.41SUBJGRP 41
  Proprietary Capital
18:1.0.1.19.78.6.41.39SECTION 367.2010
     367.2010 Account 201, Common stock issued.
18:1.0.1.19.78.6.41.40SECTION 367.2040
     367.2040 Account 204, Preferred stock issued.
18:1.0.1.19.78.6.41.41SECTION 367.2110
     367.2110 Account 211, Miscellaneous paid-in capital.
18:1.0.1.19.78.6.41.42SECTION 367.2150
     367.2150 Account 215, Appropriated retained earnings.
18:1.0.1.19.78.6.41.43SECTION 367.2160
     367.2160 Account 216, Unappropriated retained earnings.
18:1.0.1.19.78.6.41.44SECTION 367.2161
     367.2161 Account 216.1, Unappropriated undistributed subsidiary earnings.
18:1.0.1.19.78.6.41.45SECTION 367.2190
     367.2190 Account 219, Accumulated other comprehensive income.
18:1.0.1.19.78.6.42SUBJGRP 42
  Long-Term Debt
18:1.0.1.19.78.6.42.46SECTION 367.2230
     367.2230 Account 223, Advances from associate companies.
18:1.0.1.19.78.6.42.47SECTION 367.2240
     367.2240 Account 224, Other long-term debt.
18:1.0.1.19.78.6.42.48SECTION 367.2250
     367.2250 Account 225, Unamortized premium on long-term debt.
18:1.0.1.19.78.6.42.49SECTION 367.2260
     367.2260 Account 226, Unamortized discount on long-term debt - Debit.
18:1.0.1.19.78.6.43SUBJGRP 43
  Other Noncurrent Liabilities
18:1.0.1.19.78.6.43.50SECTION 367.2270
     367.2270 Account 227, Obligations under capital lease - Non-current.
18:1.0.1.19.78.6.43.51SECTION 367.2282
     367.2282 Account 228.2, Accumulated provision for injuries and damages.
18:1.0.1.19.78.6.43.52SECTION 367.2283
     367.2283 Account 228.3, Accumulated provision for pensions and benefits.
18:1.0.1.19.78.6.43.53SECTION 367.2300
     367.2300 Account 230, Asset retirement obligations.
18:1.0.1.19.78.6.44SUBJGRP 44
  Current and Accrued Liabilities
18:1.0.1.19.78.6.44.54SECTION 367.2310
     367.2310 Account 231, Notes payable.
18:1.0.1.19.78.6.44.55SECTION 367.2320
     367.2320 Account 232, Accounts payable.
18:1.0.1.19.78.6.44.56SECTION 367.2330
     367.2330 Account 233, Notes payable to associate companies.
18:1.0.1.19.78.6.44.57SECTION 367.2340
     367.2340 Account 234, Accounts payable to associate companies.
18:1.0.1.19.78.6.44.58SECTION 367.2360
     367.2360 Account 236, Taxes accrued.
18:1.0.1.19.78.6.44.59SECTION 367.2370
     367.2370 Account 237, Interest accrued.
18:1.0.1.19.78.6.44.60SECTION 367.2380
     367.2380 Account 238, Dividends declared.
18:1.0.1.19.78.6.44.61SECTION 367.2410
     367.2410 Account 241, Tax collections payable.
18:1.0.1.19.78.6.44.62SECTION 367.2420
     367.2420 Account 242, Miscellaneous current and accrued liabilities.
18:1.0.1.19.78.6.44.63SECTION 367.2430
     367.2430 Account 243, Obligations under capital leases - Current.
18:1.0.1.19.78.6.44.64SECTION 367.2440
     367.2440 Account 244, Derivative instrument liabilities.
18:1.0.1.19.78.6.44.65SECTION 367.2450
     367.2450 Account 245, Derivative instrument liabilities - Hedges
18:1.0.1.19.78.6.45SUBJGRP 45
  Deferred Credits
18:1.0.1.19.78.6.45.66SECTION 367.2530
     367.2530 Account, 253, Other deferred credits.
18:1.0.1.19.78.6.45.67SECTION 367.2540
     367.2540 Account 254, Other regulatory liabilities.
18:1.0.1.19.78.6.45.68SECTION 367.2550
     367.2550 Account 255, Accumulated deferred investment tax credits.
18:1.0.1.19.78.6.45.69SECTION 367.2820
     367.2820 Account 282, Accumulated deferred income taxes - Other property.
18:1.0.1.19.78.6.45.70SECTION 367.2830
     367.2830 Account 283, Accumulated deferred income taxes - Other.
18:1.0.1.19.78.7SUBPART G
Subpart G - Service Company Property Chart of Accounts
18:1.0.1.19.78.7.46.1SECTION 367.3010
     367.3010 Account 301, Organization.
18:1.0.1.19.78.7.46.2SECTION 367.3030
     367.3030 Account 303, Miscellaneous intangible property.
18:1.0.1.19.78.7.46.3SECTION 367.3060
     367.3060 Account 306, Leasehold improvements.
18:1.0.1.19.78.7.46.4SECTION 367.3890
     367.3890 Account 389, Land and land rights.
18:1.0.1.19.78.7.46.5SECTION 367.3900
     367.3900 Account 390, Structures and improvements.
18:1.0.1.19.78.7.46.6SECTION 367.3910
     367.3910 Account 391, Office furniture and equipment.
18:1.0.1.19.78.7.46.7SECTION 367.3920
     367.3920 Account 392, Transportation equipment.
18:1.0.1.19.78.7.46.8SECTION 367.3930
     367.3930 Account 393, Stores equipment.
18:1.0.1.19.78.7.46.9SECTION 367.3940
     367.3940 Account 394, Tools, shop and garage equipment.
18:1.0.1.19.78.7.46.10SECTION 367.3950
     367.3950 Account 395, Laboratory equipment.
18:1.0.1.19.78.7.46.11SECTION 367.3960
     367.3960 Account 396, Power operated equipment.
18:1.0.1.19.78.7.46.12SECTION 367.3970
     367.3970 Account 397, Communication equipment.
18:1.0.1.19.78.7.46.13SECTION 367.3980
     367.3980 Account 398, Miscellaneous equipment.
18:1.0.1.19.78.7.46.14SECTION 367.3990
     367.3990 Account 399, Other tangible property.
18:1.0.1.19.78.7.46.15SECTION 367.3991
     367.3991 Account 399.1, Asset retirement costs for service company property.
18:1.0.1.19.78.8SUBPART H
Subpart H - Income Statement Chart of Accounts
18:1.0.1.19.78.8.46SUBJGRP 46
  Service Company Operating Income
18:1.0.1.19.78.8.46.1SECTION 367.4000
     367.4000 Account 400, Operating revenues.
18:1.0.1.19.78.8.46.2SECTION 367.4010
     367.4010 Account 401, Operation expense.
18:1.0.1.19.78.8.46.3SECTION 367.4020
     367.4020 Account 402, Maintenance expense.
18:1.0.1.19.78.8.46.4SECTION 367.4030
     367.4030 Account 403, Depreciation expense.
18:1.0.1.19.78.8.46.5SECTION 367.4031
     367.4031 Account 403.1, Depreciation expense for asset retirement costs.
18:1.0.1.19.78.8.46.6SECTION 367.4040
     367.4040 Account 404, Amortization of limited-term property.
18:1.0.1.19.78.8.46.7SECTION 367.4050
     367.4050 Account 405, Amortization of other property.
18:1.0.1.19.78.8.46.8SECTION 367.4073
     367.4073 Account 407.3, Regulatory debits.
18:1.0.1.19.78.8.46.9SECTION 367.4074
     367.4074 Account 407.4, Regulatory credits.
18:1.0.1.19.78.8.46.10SECTION 367.4081
     367.4081 Account 408.1, Taxes other than income taxes, operating income.
18:1.0.1.19.78.8.46.11SECTION 367.4082
     367.4082 Account 408.2, Taxes other than income taxes, other income and deductions.
18:1.0.1.19.78.8.46.12SECTION 367.4091
     367.4091 Account 409.1, Income taxes, operating income.
18:1.0.1.19.78.8.46.13SECTION 367.4092
     367.4092 Account 409.2, Income taxes, other income and deductions.
18:1.0.1.19.78.8.46.14SECTION 367.4093
     367.4093 Account 409.3, Income taxes, extraordinary items.
18:1.0.1.19.78.8.46.15SECTION 367.4101
     367.4101 Account 410.1, Provision for deferred income taxes, operating income.
18:1.0.1.19.78.8.46.16SECTION 367.4102
     367.4102 Account 410.2, Provision for deferred income taxes, other income and deductions.
18:1.0.1.19.78.8.46.17SECTION 367.4111
     367.4111 Account 411.1, Provision for deferred income taxes - Credit, operating income.
18:1.0.1.19.78.8.46.18SECTION 367.4112
     367.4112 Account 411.2, Provision for deferred income taxes - Credit, other income and deductions.
18:1.0.1.19.78.8.46.19SECTION 367.4114
     367.4114 Account 411.4, Investment tax credit adjustments, service company property.
18:1.0.1.19.78.8.46.20SECTION 367.4115
     367.4115 Account 411.5, Investment tax credit adjustments, other.
18:1.0.1.19.78.8.46.21SECTION 367.4116
     367.4116 Account 411.6, Gains from disposition of service company plant.
18:1.0.1.19.78.8.46.22SECTION 367.4117
     367.4117 Account 411.7, Losses from disposition of service company plant.
18:1.0.1.19.78.8.46.23SECTION 367.4118
     367.4118 Account 411.10, Accretion expense.
18:1.0.1.19.78.8.46.24SECTION 367.4120
     367.4120 Account 412, Cost and expenses of construction or other services.
18:1.0.1.19.78.8.46.25SECTION 367.4160
     367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work.
18:1.0.1.19.78.8.46.26SECTION 367.4180
     367.4180 Account 418, Non-operating rental income.
18:1.0.1.19.78.8.46.27SECTION 367.4181
     367.4181 Account 418.1, Equity in earnings of subsidiary companies.
18:1.0.1.19.78.8.46.28SECTION 367.4190
     367.4190 Account 419, Interest and dividend income.
18:1.0.1.19.78.8.46.29SECTION 367.4191
     367.4191 Account 419.1, Allowance for other funds used during construction.
18:1.0.1.19.78.8.46.30SECTION 367.4210
     367.4210 Account 421, Miscellaneous income or loss.
18:1.0.1.19.78.8.46.31SECTION 367.4211
     367.4211 Account 421.1, Gain on disposition of property.
18:1.0.1.19.78.8.46.32SECTION 367.4212
     367.4212 Account 421.2, Loss on disposition of property.
18:1.0.1.19.78.8.46.33SECTION 367.4250
     367.4250 Account 425, Miscellaneous amortization.
18:1.0.1.19.78.8.46.34SECTION 367.4261
     367.4261 Account 426.1, Donations.
18:1.0.1.19.78.8.46.35SECTION 367.4262
     367.4262 Account 426.2, Life insurance.
18:1.0.1.19.78.8.46.36SECTION 367.4263
     367.4263 Account 426.3, Penalties.
18:1.0.1.19.78.8.46.37SECTION 367.4264
     367.4264 Account 426.4, Expenditures for certain civic, political and related activities.
18:1.0.1.19.78.8.46.38SECTION 367.4265
     367.4265 Account 426.5, Other deductions.
18:1.0.1.19.78.8.46.39SECTION 367.4270
     367.4270 Account 427, Interest on long-term debt.
18:1.0.1.19.78.8.46.40SECTION 367.4280
     367.4280 Account 428, Amortization of debt discount and expense.
18:1.0.1.19.78.8.46.41SECTION 367.4290
     367.4290 Account 429, Amortization of premium on debt - Credit.
18:1.0.1.19.78.8.46.42SECTION 367.4300
     367.4300 Account 430, Interest on debt to associate companies.
18:1.0.1.19.78.8.46.43SECTION 367.4310
     367.4310 Account 431, Other interest expense.
18:1.0.1.19.78.8.46.44SECTION 367.4320
     367.4320 Account 432, Allowance for borrowed funds used during construction - Credit.
18:1.0.1.19.78.9SUBPART I
Subpart I - Retained Earnings Accounts
18:1.0.1.19.78.9.47.1SECTION 367.4330
     367.4330 Account 433, Balance transferred from income.
18:1.0.1.19.78.9.47.2SECTION 367.4340
     367.4340 Account 434, Extraordinary income.
18:1.0.1.19.78.9.47.3SECTION 367.4350
     367.4350 Account 435, Extraordinary deductions.
18:1.0.1.19.78.9.47.4SECTION 367.4360
     367.4360 Account 436, Appropriations of retained earnings.
18:1.0.1.19.78.9.47.5SECTION 367.4370
     367.4370 Account 437, Dividends declared - preferred stock.
18:1.0.1.19.78.9.47.6SECTION 367.4380
     367.4380 Account 438, Dividends declared - common stock.
18:1.0.1.19.78.9.47.7SECTION 367.4390
     367.4390 Account 439, Adjustments to retained earnings.
18:1.0.1.19.78.10SUBPART J
Subpart J - Operating Revenue Chart of Accounts
18:1.0.1.19.78.10.47.1SECTION 367.4570
     367.4570 Account 457, Services rendered to associate companies.
18:1.0.1.19.78.10.47.2SECTION 367.4571
     367.4571 Account 457.1, Direct costs charged to associate companies.
18:1.0.1.19.78.10.47.3SECTION 367.4572
     367.4572 Account 457.2, Indirect costs charged to associate companies.
18:1.0.1.19.78.10.47.4SECTION 367.4573
     367.4573 Account 457.3, Compensation for use of capital-associate companies.
18:1.0.1.19.78.10.47.5SECTION 367.4580
     367.4580 Account 458, Services rendered to non-associate companies.
18:1.0.1.19.78.10.47.6SECTION 367.4581
     367.4581 Account 458.1, Direct costs charged to non-associate companies.
18:1.0.1.19.78.10.47.7SECTION 367.4582
     367.4582 Account 458.2, Indirect costs charged to non-associate companies.
18:1.0.1.19.78.10.47.8SECTION 367.4583
     367.4583 Account 458.3, Compensation for use of capital - Non-associate companies.
18:1.0.1.19.78.10.47.9SECTION 367.4584
     367.4584 Account 458.4, Excess or deficiency on servicing non-associate utility companies.
18:1.0.1.19.78.11SUBPART K
Subpart K - Operation and Maintenance Expense Chart of Accounts
18:1.0.1.19.78.11.47.1SECTION 367.5000
     367.5000 Accounts 500-598, Electric operation and maintenance accounts.
18:1.0.1.19.78.11.47.2SECTION 367.8000
     367.8000 Accounts 800-894, Gas operation and maintenance accounts.
18:1.0.1.19.78.11.47.3SECTION 367.9010
     367.9010 Account 901, Supervision.
18:1.0.1.19.78.11.47.4SECTION 367.9020
     367.9020 Account 902, Meter reading expenses.
18:1.0.1.19.78.11.47.5SECTION 367.9030
     367.9030 Account 903, Customer records and collection expenses.
18:1.0.1.19.78.11.47.6SECTION 367.9040
     367.9040 Account 904, Uncollectible accounts.
18:1.0.1.19.78.11.47.7SECTION 367.9050
     367.9050 Account 905, Miscellaneous customer accounts expenses.
18:1.0.1.19.78.11.47.8SECTION 367.9070
     367.9070 Account 907, Supervision.
18:1.0.1.19.78.11.47.9SECTION 367.9080
     367.9080 Account 908, Customer assistance expenses.
18:1.0.1.19.78.11.47.10SECTION 367.9090
     367.9090 Account 909, Informational and instructional advertising expenses.
18:1.0.1.19.78.11.47.11SECTION 367.9100
     367.9100 Account 910, Miscellaneous customer service and informational expenses.
18:1.0.1.19.78.11.47.12SECTION 367.9110
     367.9110 Account 911, Supervision.
18:1.0.1.19.78.11.47.13SECTION 367.9120
     367.9120 Account 912, Demonstrating and selling expenses.
18:1.0.1.19.78.11.47.14SECTION 367.9130
     367.9130 Account 913, Advertising expenses.
18:1.0.1.19.78.11.47.15SECTION 367.9160
     367.9160 Account 916, Miscellaneous sales expenses.
18:1.0.1.19.78.11.47.16SECTION 367.9200
     367.9200 Account 920, Administrative and general salaries.
18:1.0.1.19.78.11.47.17SECTION 367.9210
     367.9210 Account 921, Office supplies and expenses.
18:1.0.1.19.78.11.47.18SECTION 367.9230
     367.9230 Account 923, Outside services employed.
18:1.0.1.19.78.11.47.19SECTION 367.9240
     367.9240 Account 924, Property insurance.
18:1.0.1.19.78.11.47.20SECTION 367.9250
     367.9250 Account 925, Injuries and damages.
18:1.0.1.19.78.11.47.21SECTION 367.9260
     367.9260 Account 926, Employee pensions and benefits.
18:1.0.1.19.78.11.47.22SECTION 367.9280
     367.9280 Account 928, Regulatory commission expenses.
18:1.0.1.19.78.11.47.23SECTION 367.9301
     367.9301 Account 930.1, General advertising expenses for associated companies.
18:1.0.1.19.78.11.47.24SECTION 367.9302
     367.9302 Account 930.2, Miscellaneous general expenses.
18:1.0.1.19.78.11.47.25SECTION 367.9310
     367.9310 Account 931, Rents.
18:1.0.1.19.78.11.47.26SECTION 367.9350
     367.9350 Account 935, Maintenance of structures and equipment.
18:1.0.1.19.79PART 368
PART 368 - PRESERVATION OF RECORDS OF HOLDING COMPANIES AND SERVICE COMPANIES
18:1.0.1.19.79.0.47.1SECTION 368.1
     368.1 Promulgation.
18:1.0.1.19.79.0.47.2SECTION 368.2
     368.2 General instructions.
18:1.0.1.19.79.0.47.3SECTION 368.3
     368.3 Schedule of records and periods of retention.
18:1.0.1.19.80PART 369
PART 369 - STATEMENTS AND REPORTS (SCHEDULES)
18:1.0.1.19.80.0.47.1SECTION 369.1
     369.1 FERC Form No. 60, Annual report of centralized service company.