Code of Federal Regulations · Subpart
Subpart B — General Instructions
18 C.F.R. pt. 367, subpt. B
- § 367.2 Companies For Which This System Of Accounts Is Prescribed
- § 367.3 Records
- § 367.4 Numbering System
- § 367.5 Accounting Period
- § 367.6 Submittal Of Questions
- § 367.7 Item List
- § 367.8 Extraordinary Items
- § 367.9 Prior Period Items
- § 367.10 Unaudited Items
- § 367.11 Distribution Of Pay And Expenses Of Employees
- § 367.12 Payroll Distribution
- § 367.13 Accounting To Be On Accrual Basis
- § 367.14 Transactions With Associate Companies
- § 367.15 Contingent Assets And Liabilities
- § 367.16 Long-term Debt: Premium, Discount And Expense, And Gain Or Loss On Reacquisition
- § 367.17 Comprehensive Inter-period Income Tax Allocation
- § 367.18 Criteria For Classifying Leases
- § 367.19 Accounting For Leases
- § 367.20 Depreciation Accounting
- § 367.22 Accounting For Asset Retirement Obligations
- § 367.23 Transactions With Non-associate Companies
- § 367.24 Construction And Service Contracts For Other Companies
- § 367.25 Determination Of Service Cost
- § 367.26 Departmental Classification
- § 367.27 Billing Procedures
- § 367.28 Methods Of Allocation
- § 367.29 Compensation For Use Of Capital
- § 367.30 Cost Accumulation System For Associate Companies