Code of Federal Regulations · Subpart
Subpart F — Balance Sheet Chart Of Accounts
18 C.F.R. pt. 367, subpt. F
- § 367.1010 Account 101, Service Company Property
- § 367.1011 Account 101.1, Property Under Capital Leases
- § 367.1060 Account 106, Completed Construction Not Classified
- § 367.1070 Account 107, Construction Work In Progress
- § 367.1080 Account 108, Accumulated Provision For Depreciation Of Service Company Property
- § 367.1110 Account 111, Accumulated Provision For Amortization Of Service Company Property
- § 367.1230 Account 123, Investment In Associate Companies
- § 367.1240 Account 124, Other Investments
- § 367.1280 Account 128, Other Special Funds
- § 367.1310 Account 131, Cash
- § 367.1340 Account 134, Other Special Deposits
- § 367.1350 Account 135, Working Funds
- § 367.1360 Account 136, Temporary Cash Investments
- § 367.1410 Account 141, Notes Receivable
- § 367.1420 Account 142, Customer Accounts Receivable
- § 367.1430 Account 143, Other Accounts Receivable
- § 367.1440 Account 144, Accumulated Provision For Uncollectible Accounts—Credit
- § 367.1450 Account 145, Notes Receivable From Associate Companies
- § 367.1460 Account 146, Accounts Receivable From Associate Companies
- § 367.1520 Account 152, Fuel Stock Expenses Undistributed
- § 367.1540 Account 154, Materials And Operating Supplies
- § 367.1630 Account 163, Stores Expense Undistributed
- § 367.1650 Account 165, Prepayments
- § 367.1710 Account 171, Interest And Dividends Receivable
- § 367.1720 Account 172, Rents Receivable
- § 367.1730 Account 173, Accrued Revenues
- § 367.1740 Account 174, Miscellaneous Current And Accrued Assets
- § 367.1750 Account 175, Derivative Instrument Assets
- § 367.1760 Account 176, Derivative Instrument Assets—Hedges
- § 367.1810 Account 181, Unamortized Debt Expense
- § 367.1823 Account 182.3, Other Regulatory Assets
- § 367.1830 Account 183, Preliminary Survey And Investigation Charges
- § 367.1840 Account 184, Clearing Accounts
- § 367.1850 Account 185, Temporary Facilities
- § 367.1860 Account 186, Miscellaneous Deferred Debits
- § 367.1880 Account 188, Research, Development, Or Demonstration Expenditures
- § 367.1890 Account 189, Unamortized Loss On Reacquired Debt
- § 367.1900 Account 190, Accumulated Deferred Income Taxes
- § 367.2010 Account 201, Common Stock Issued
- § 367.2040 Account 204, Preferred Stock Issued
- § 367.2110 Account 211, Miscellaneous Paid-in Capital
- § 367.2150 Account 215, Appropriated Retained Earnings
- § 367.2160 Account 216, Unappropriated Retained Earnings
- § 367.2161 Account 216.1, Unappropriated Undistributed Subsidiary Earnings
- § 367.2190 Account 219, Accumulated Other Comprehensive Income
- § 367.2230 Account 223, Advances From Associate Companies
- § 367.2240 Account 224, Other Long-term Debt
- § 367.2250 Account 225, Unamortized Premium On Long-term Debt
- § 367.2260 Account 226, Unamortized Discount On Long-term Debt—Debit
- § 367.2270 Account 227, Obligations Under Capital Lease—Non-current
- § 367.2282 Account 228.2, Accumulated Provision For Injuries And Damages
- § 367.2283 Account 228.3, Accumulated Provision For Pensions And Benefits
- § 367.2300 Account 230, Asset Retirement Obligations
- § 367.2310 Account 231, Notes Payable
- § 367.2320 Account 232, Accounts Payable
- § 367.2330 Account 233, Notes Payable To Associate Companies
- § 367.2340 Account 234, Accounts Payable To Associate Companies
- § 367.2360 Account 236, Taxes Accrued
- § 367.2370 Account 237, Interest Accrued
- § 367.2380 Account 238, Dividends Declared
- § 367.2410 Account 241, Tax Collections Payable
- § 367.2420 Account 242, Miscellaneous Current And Accrued Liabilities
- § 367.2430 Account 243, Obligations Under Capital Leases—Current
- § 367.2440 Account 244, Derivative Instrument Liabilities
- § 367.2450 Account 245, Derivative Instrument Liabilities—Hedges
- § 367.2530 Account, 253, Other Deferred Credits
- § 367.2540 Account 254, Other Regulatory Liabilities
- § 367.2550 Account 255, Accumulated Deferred Investment Tax Credits
- § 367.2820 Account 282, Accumulated Deferred Income Taxes—Other Property
- § 367.2830 Account 283, Accumulated Deferred Income Taxes—Other