Code of Federal Regulations · Subpart
Subpart H — Income Statement Chart Of Accounts
18 C.F.R. pt. 367, subpt. H
- § 367.4000 Account 400, Operating Revenues
- § 367.4010 Account 401, Operation Expense
- § 367.4020 Account 402, Maintenance Expense
- § 367.4030 Account 403, Depreciation Expense
- § 367.4031 Account 403.1, Depreciation Expense For Asset Retirement Costs
- § 367.4040 Account 404, Amortization Of Limited-term Property
- § 367.4050 Account 405, Amortization Of Other Property
- § 367.4073 Account 407.3, Regulatory Debits
- § 367.4074 Account 407.4, Regulatory Credits
- § 367.4081 Account 408.1, Taxes Other Than Income Taxes, Operating Income
- § 367.4082 Account 408.2, Taxes Other Than Income Taxes, Other Income And Deductions
- § 367.4091 Account 409.1, Income Taxes, Operating Income
- § 367.4092 Account 409.2, Income Taxes, Other Income And Deductions
- § 367.4093 Account 409.3, Income Taxes, Extraordinary Items
- § 367.4101 Account 410.1, Provision For Deferred Income Taxes, Operating Income
- § 367.4102 Account 410.2, Provision For Deferred Income Taxes, Other Income And Deductions
- § 367.4111 Account 411.1, Provision For Deferred Income Taxes—Credit, Operating Income
- § 367.4112 Account 411.2, Provision For Deferred Income Taxes—Credit, Other Income And Deductions
- § 367.4114 Account 411.4, Investment Tax Credit Adjustments, Service Company Property
- § 367.4115 Account 411.5, Investment Tax Credit Adjustments, Other
- § 367.4116 Account 411.6, Gains From Disposition Of Service Company Plant
- § 367.4117 Account 411.7, Losses From Disposition Of Service Company Plant
- § 367.4118 Account 411.10, Accretion Expense
- § 367.4120 Account 412, Cost And Expenses Of Construction Or Other Services
- § 367.4160 Account 416, Costs And Expenses Of Merchandising, Jobbing And Contract Work
- § 367.4180 Account 418, Non-operating Rental Income
- § 367.4181 Account 418.1, Equity In Earnings Of Subsidiary Companies
- § 367.4190 Account 419, Interest And Dividend Income
- § 367.4191 Account 419.1, Allowance For Other Funds Used During Construction
- § 367.4210 Account 421, Miscellaneous Income Or Loss
- § 367.4211 Account 421.1, Gain On Disposition Of Property
- § 367.4212 Account 421.2, Loss On Disposition Of Property
- § 367.4250 Account 425, Miscellaneous Amortization
- § 367.4261 Account 426.1, Donations
- § 367.4262 Account 426.2, Life Insurance
- § 367.4263 Account 426.3, Penalties
- § 367.4264 Account 426.4, Expenditures For Certain Civic, Political And Related Activities
- § 367.4265 Account 426.5, Other Deductions
- § 367.4270 Account 427, Interest On Long-term Debt
- § 367.4280 Account 428, Amortization Of Debt Discount And Expense
- § 367.4290 Account 429, Amortization Of Premium On Debt—Credit
- § 367.4300 Account 430, Interest On Debt To Associate Companies
- § 367.4310 Account 431, Other Interest Expense
- § 367.4320 Account 432, Allowance For Borrowed Funds Used During Construction—Credit