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