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Code of Federal Regulations (Last Updated: October 10, 2024) |
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Title 17 - Commodity and Securities Exchanges |
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Chapter II - Securities and Exchange Commission |
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Part 256 - UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 |
Part 256 - UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
| § 256.00-1 - Preface. |
| 6. long-term debt |
| § 256.223 - Advances from associate companies. |
| § 256.224 - Other long-term debt. |
| § 256.225 - Unamortized premium on long-term debt. |
| § 256.226 - Unamortized discount on long-term debt-debit. |
| Service Company Property Accounts |
| § 256.301 - Organization. |
| § 256.303 - Miscellaneous intangible plant. |
| § 256.304 - Land and land rights. |
| § 256.305 - Structures and improvements. |
| § 256.306 - Leasehold improvements. |
| § 256.307 - Equipment. |
| § 256.308 - Office furniture and equipment. |
| § 256.309 - Automobiles, other vehicles, and related garage equipment. |
| § 256.310 - Aircraft and airport equipment. |
| § 256.311 - Other service company property. |
| 1. income |
| § 256.403 - Depreciation and amortization expense. |
| § 256.408 - Taxes other than income taxes. |
| § 256.409 - Income taxes. |
| § 256.410 - Provision for deferred income taxes. |
| § 256.411 - Provision for deferred income taxes—credit. |
| § 256.421 - Miscellaneous income or loss. |
| § 256.427 - Interest on long-term debt. |
| § 256.430 - Interest on debt to associate companies. |
| § 256.431 - Other interest expense. |
| § 256.457 - Services rendered to associate companies. |
| § 256.458 - Services rendered to nonassociate companies. |
| § 256.411.5 - Investment tax credit. |
| § 256.426.1 - Donations. |
| § 256.426.5 - Other deductions. |
| § 256.457-1 - Direct costs charged to associate companies. |
| § 256.457-2 - Indirect costs charged to associate companies. |
| § 256.457-3 - Compensation for use of capital-associate companies. |
| § 256.458-1 - Direct costs charged to nonassociate companies. |
| § 256.458-2 - Indirect costs charged to nonassociate companies. |
| § 256.458-3 - Compensation for use of capital—nonassociate companies. |
| § 256.458-4 - Excess or deficiency on servicing nonassociate companies. |
| 7. current and accrued liabilities |
| § 256.231 - Notes payable. |
| § 256.232 - Accounts payable. |
| § 256.233 - Notes payable to associate companies. |
| § 256.234 - Accounts payable to associate companies. |
| § 256.236 - Taxes accrued. |
| § 256.237 - Interest accrued. |
| § 256.238 - Dividends declared. |
| § 256.241 - Tax collections payable. |
| § 256.242 - Miscellaneous current and accrued liabilities. |
| 2. expense |
| § 256.930.1 - General advertising expenses. |
| § 256.930.2 - Miscellaneous general expenses. |
| § 256.920 - Salaries and wages. |
| § 256.921 - Office supplies and expenses. |
| § 256.922 - Administrative expenses transferred—credit. |
| § 256.923 - Outside services employed. |
| § 256.924 - Property insurance. |
| § 256.925 - Injuries and damages. |
| § 256.926 - Employee pensions and benefits. |
| § 256.928 - Regulatory commission expense. |
| § 256.931 - Rents. |
| § 256.932 - Maintenance of structures and equipment. |
| 3. current and accrued assets |
| § 256.131 - Cash. |
| § 256.134 - Special deposits. |
| § 256.135 - Working funds. |
| § 256.136 - Temporary cash investments. |
| § 256.141 - Notes receivable. |
| § 256.143 - Accounts receivable. |
| § 256.144 - Accumulated provision for uncollectable accounts. |
| § 256.146 - Accounts receivable from associate companies. |
| § 256.152 - Fuel stock expenses undistributed. |
| § 256.154 - Materials and supplies. |
| § 256.163 - Stores expense undistributed. |
| § 256.165 - Prepayments. |
| § 256.174 - Miscellaneous current and accrued assets. |
| 2. investments |
| § 256.123 - Investment in associate companies. |
| § 256.124 - Other investments. |
| 5. proprietary capital |
| § 256.201 - Common stock issued. |
| § 256.211 - Miscellaneous paid-in capital. |
| § 256.215 - Appropriated retained earnings. |
| § 256.216 - Unappropriated retained earnings. |
| 9. accumulated deferred income taxes |
| § 256.282 - Accumulated deferred income taxes. |
| 4. deferred debits |
| § 256.181 - Unamortized debt expense. |
| § 256.184 - Clearing accounts. |
| § 256.186 - Miscellaneous deferred debits. |
| § 256.188 - Research, development, or demonstration expenditures. |
| § 256.190 - Accumulated deferred income taxes. |
| 8. deferred credits |
| § 256.253 - Other deferred credits. |
| § 256.255 - Accumulated deferred investment tax credits. |
| 1. service company property |
| § 256.101 - Service company property. |
| § 256.107 - Construction work in progress. |
| § 256.108 - Accumulated provision for depreciation and amortization of service company property. |
| § 256.01-1 - Companies for which this system of accounts is prescribed. |
| § 256.01-2 - Application to service companies doing business with nonassociate companies. |
| § 256.01-3 - General structure of accounting system. |
| § 256.01-4 - Construction or service contracts, and centralized procurement accounting. |
| § 256.01-5 - Determination of service cost accounting. |
| § 256.01-6 - Departmental classification required. |
| § 256.01-7 - Records. |
| § 256.01-8 - Definitions. |
| § 256.01-9 - Unbilled items. |
| § 256.01-10 - Billing procedures. |
| § 256.01-11 - Methods of allocation. |
| § 256.01-12 - Compensation for use of capital. |
| § 256.01-13 - Submission of questions. |