Home/CFR/Title 18/Part 367
FEDERAL · 18 CFR

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

221 sections · Title 18: Conservation of Power and Water Resources

§ 367.1Definitions.
§ 367.2Companies for which this system of accounts is prescribed.
§ 367.3Records.
§ 367.4Numbering system.
§ 367.5Accounting period.
§ 367.6Submittal of questions.
§ 367.7Item list.
§ 367.8Extraordinary items.
§ 367.9Prior period items.
§ 367.10Unaudited items.
§ 367.11Distribution of pay and expenses of employees.
§ 367.12Payroll distribution.
§ 367.13Accounting to be on accrual basis.
§ 367.14Transactions with associate companies.
§ 367.15Contingent assets and liabilities.
§ 367.16Long-term debt: Premium, discount and expense, and gain or loss on reacquisition.
§ 367.17Comprehensive inter-period income tax allocation.
§ 367.18Criteria for classifying leases.
§ 367.19Accounting for leases.
§ 367.20Depreciation accounting.
§ 367.22Accounting for asset retirement obligations.
§ 367.23Transactions with non-associate companies.
§ 367.24Construction and service contracts for other companies.
§ 367.25Determination of service cost.
§ 367.26Departmental classification.
§ 367.27Billing procedures.
§ 367.28Methods of allocation.
§ 367.29Compensation for use of capital.
§ 367.30Cost accumulation system for associate companies.
§ 367.50Service company property to be recorded at cost.
§ 367.51Components of construction.
§ 367.52Overhead construction costs.
§ 367.53Service company property purchased or sold.
§ 367.54Expenditures on leased property.
§ 367.55Land and land rights.
§ 367.56Structures and improvements.
§ 367.57Equipment.
§ 367.58Property record system required for service company property.
§ 367.59Additions and retirements of property.
§ 367.80Supervision and engineering.
§ 367.81Maintenance.
§ 367.82Rents.
§ 367.83Training costs.
§ 367.100Accounts 131-174, Current and accrued assets.
§ 367.101Accounts 231-243, Current and accrued liabilities.
§ 367.102Accounts 408.1 and 408.2, Taxes other than income taxes.
§ 367.103Accounts 409.1, 409.2, and 409.3, Income taxes.
§ 367.104Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.
§ 367.105Accounts 411.4, and 411.5, Investment tax credit adjustments.
§ 367.106Accounts 426.1, 426.2, 426.3, 426.4, and 426.5, Miscellaneous expense accounts.
§ 367.1010Account 101, Service company property.
§ 367.1011Account 101.1, Property under capital leases.
§ 367.1060Account 106, Completed construction not classified.
§ 367.1070Account 107, Construction work in progress.
§ 367.1080Account 108, Accumulated provision for depreciation of service company property.
§ 367.1110Account 111, Accumulated provision for amortization of service company property.
§ 367.1230Account 123, Investment in associate companies.
§ 367.1240Account 124, Other investments.
§ 367.1280Account 128, Other special funds.
§ 367.1310Account 131, Cash.
§ 367.1340Account 134, Other special deposits.
§ 367.1350Account 135, Working funds.
§ 367.1360Account 136, Temporary cash investments.
§ 367.1410Account 141, Notes receivable.
§ 367.1420Account 142, Customer accounts receivable.
§ 367.1430Account 143, Other accounts receivable.
§ 367.1440Account 144, Accumulated provision for uncollectible accounts—Credit.
§ 367.1450Account 145, Notes receivable from associate companies.
§ 367.1460Account 146, Accounts receivable from associate companies.
§ 367.1520Account 152, Fuel stock expenses undistributed.
§ 367.1540Account 154, Materials and operating supplies.
§ 367.1630Account 163, Stores expense undistributed.
§ 367.1650Account 165, Prepayments.
§ 367.1710Account 171, Interest and dividends receivable.
§ 367.1720Account 172, Rents receivable.
§ 367.1730Account 173, Accrued revenues.
§ 367.1740Account 174, Miscellaneous current and accrued assets.
§ 367.1750Account 175, Derivative instrument assets.
§ 367.1760Account 176, Derivative instrument assets—Hedges.
§ 367.1810Account 181, Unamortized debt expense.
§ 367.1823Account 182.3, Other regulatory assets.
§ 367.1830Account 183, Preliminary survey and investigation charges.
§ 367.1840Account 184, Clearing accounts.
§ 367.1850Account 185, Temporary facilities.
§ 367.1860Account 186, Miscellaneous deferred debits.
§ 367.1880Account 188, Research, development, or demonstration expenditures.
§ 367.1890Account 189, Unamortized loss on reacquired debt.
§ 367.1900Account 190, Accumulated deferred income taxes.
§ 367.2010Account 201, Common stock issued.
§ 367.2040Account 204, Preferred stock issued.
§ 367.2110Account 211, Miscellaneous paid-in capital.
§ 367.2150Account 215, Appropriated retained earnings.
§ 367.2160Account 216, Unappropriated retained earnings.
§ 367.2161Account 216.1, Unappropriated undistributed subsidiary earnings.
§ 367.2190Account 219, Accumulated other comprehensive income.
§ 367.2230Account 223, Advances from associate companies.
§ 367.2240Account 224, Other long-term debt.
§ 367.2250Account 225, Unamortized premium on long-term debt.
§ 367.2260Account 226, Unamortized discount on long-term debt—Debit.
§ 367.2270Account 227, Obligations under capital lease—Non-current.
§ 367.2282Account 228.2, Accumulated provision for injuries and damages.
§ 367.2283Account 228.3, Accumulated provision for pensions and benefits.
§ 367.2300Account 230, Asset retirement obligations.
§ 367.2310Account 231, Notes payable.
§ 367.2320Account 232, Accounts payable.
§ 367.2330Account 233, Notes payable to associate companies.
§ 367.2340Account 234, Accounts payable to associate companies.
§ 367.2360Account 236, Taxes accrued.
§ 367.2370Account 237, Interest accrued.
§ 367.2380Account 238, Dividends declared.
§ 367.2410Account 241, Tax collections payable.
§ 367.2420Account 242, Miscellaneous current and accrued liabilities.
§ 367.2430Account 243, Obligations under capital leases—Current.
§ 367.2440Account 244, Derivative instrument liabilities.
§ 367.2450Account 245, Derivative instrument liabilities—Hedges
§ 367.2530Account, 253, Other deferred credits.
§ 367.2540Account 254, Other regulatory liabilities.
§ 367.2550Account 255, Accumulated deferred investment tax credits.
§ 367.2820Account 282, Accumulated deferred income taxes—Other property.
§ 367.2830Account 283, Accumulated deferred income taxes—Other.
§ 367.3010Account 301, Organization.
§ 367.3030Account 303, Miscellaneous intangible property.
§ 367.3060Account 306, Leasehold improvements.
§ 367.3890Account 389, Land and land rights.
§ 367.3900Account 390, Structures and improvements.
§ 367.3910Account 391, Office furniture and equipment.
§ 367.3920Account 392, Transportation equipment.
§ 367.3930Account 393, Stores equipment.
§ 367.3940Account 394, Tools, shop and garage equipment.
§ 367.3950Account 395, Laboratory equipment.
§ 367.3960Account 396, Power operated equipment.
§ 367.3970Account 397, Communication equipment.
§ 367.3980Account 398, Miscellaneous equipment.
§ 367.3990Account 399, Other tangible property.
§ 367.3991Account 399.1, Asset retirement costs for service company property.
§ 367.4000Account 400, Operating revenues.
§ 367.4010Account 401, Operation expense.
§ 367.4020Account 402, Maintenance expense.
§ 367.4030Account 403, Depreciation expense.
§ 367.4031Account 403.1, Depreciation expense for asset retirement costs.
§ 367.4040Account 404, Amortization of limited-term property.
§ 367.4050Account 405, Amortization of other property.
§ 367.4073Account 407.3, Regulatory debits.
§ 367.4074Account 407.4, Regulatory credits.
§ 367.4081Account 408.1, Taxes other than income taxes, operating income.
§ 367.4082Account 408.2, Taxes other than income taxes, other income and deductions.
§ 367.4091Account 409.1, Income taxes, operating income.
§ 367.4092Account 409.2, Income taxes, other income and deductions.
§ 367.4093Account 409.3, Income taxes, extraordinary items.
§ 367.4101Account 410.1, Provision for deferred income taxes, operating income.
§ 367.4102Account 410.2, Provision for deferred income taxes, other income and deductions.
§ 367.4111Account 411.1, Provision for deferred income taxes—Credit, operating income.
§ 367.4112Account 411.2, Provision for deferred income taxes—Credit, other income and deductions.
§ 367.4114Account 411.4, Investment tax credit adjustments, service company property.
§ 367.4115Account 411.5, Investment tax credit adjustments, other.
§ 367.4116Account 411.6, Gains from disposition of service company plant.
§ 367.4117Account 411.7, Losses from disposition of service company plant.
§ 367.4118Account 411.10, Accretion expense.
§ 367.4120Account 412, Cost and expenses of construction or other services.
§ 367.4160Account 416, Costs and expenses of merchandising, jobbing and contract work.
§ 367.4180Account 418, Non-operating rental income.
§ 367.4181Account 418.1, Equity in earnings of subsidiary companies.
§ 367.4190Account 419, Interest and dividend income.
§ 367.4191Account 419.1, Allowance for other funds used during construction.
§ 367.4210Account 421, Miscellaneous income or loss.
§ 367.4211Account 421.1, Gain on disposition of property.
§ 367.4212Account 421.2, Loss on disposition of property.
§ 367.4250Account 425, Miscellaneous amortization.
§ 367.4261Account 426.1, Donations.
§ 367.4262Account 426.2, Life insurance.
§ 367.4263Account 426.3, Penalties.
§ 367.4264Account 426.4, Expenditures for certain civic, political and related activities.
§ 367.4265Account 426.5, Other deductions.
§ 367.4270Account 427, Interest on long-term debt.
§ 367.4280Account 428, Amortization of debt discount and expense.
§ 367.4290Account 429, Amortization of premium on debt—Credit.
§ 367.4300Account 430, Interest on debt to associate companies.
§ 367.4310Account 431, Other interest expense.
§ 367.4320Account 432, Allowance for borrowed funds used during construction—Credit.
§ 367.4330Account 433, Balance transferred from income.
§ 367.4340Account 434, Extraordinary income.
§ 367.4350Account 435, Extraordinary deductions.
§ 367.4360Account 436, Appropriations of retained earnings.
§ 367.4370Account 437, Dividends declared—preferred stock.
§ 367.4380Account 438, Dividends declared—common stock.
§ 367.4390Account 439, Adjustments to retained earnings.
§ 367.4570Account 457, Services rendered to associate companies.
§ 367.4571Account 457.1, Direct costs charged to associate companies.
§ 367.4572Account 457.2, Indirect costs charged to associate companies.
§ 367.4573Account 457.3, Compensation for use of capital-associate companies.
§ 367.4580Account 458, Services rendered to non-associate companies.
§ 367.4581Account 458.1, Direct costs charged to non-associate companies.
§ 367.4582Account 458.2, Indirect costs charged to non-associate companies.
§ 367.4583Account 458.3, Compensation for use of capital—Non-associate companies.
§ 367.4584Account 458.4, Excess or deficiency on servicing non-associate utility companies.
§ 367.5000Accounts 500-598, Electric operation and maintenance accounts.
§ 367.8000Accounts 800-894, Gas operation and maintenance accounts.
§ 367.9010Account 901, Supervision.
§ 367.9020Account 902, Meter reading expenses.
§ 367.9030Account 903, Customer records and collection expenses.
§ 367.9040Account 904, Uncollectible accounts.
§ 367.9050Account 905, Miscellaneous customer accounts expenses.
§ 367.9070Account 907, Supervision.
§ 367.9080Account 908, Customer assistance expenses.
§ 367.9090Account 909, Informational and instructional advertising expenses.
§ 367.9100Account 910, Miscellaneous customer service and informational expenses.
§ 367.9110Account 911, Supervision.
§ 367.9120Account 912, Demonstrating and selling expenses.
§ 367.9130Account 913, Advertising expenses.
§ 367.9160Account 916, Miscellaneous sales expenses.
§ 367.9200Account 920, Administrative and general salaries.
§ 367.9210Account 921, Office supplies and expenses.
§ 367.9230Account 923, Outside services employed.
§ 367.9240Account 924, Property insurance.
§ 367.9250Account 925, Injuries and damages.
§ 367.9260Account 926, Employee pensions and benefits.
§ 367.9280Account 928, Regulatory commission expenses.
§ 367.9301Account 930.1, General advertising expenses for associated companies.
§ 367.9302Account 930.2, Miscellaneous general expenses.
§ 367.9310Account 931, Rents.
§ 367.9350Account 935, Maintenance of structures and equipment.