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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 18 - Conservation of Power and Water Resources |
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Chapter I - Federal Energy Regulatory Commission, Department of Energy |
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SubChapter F - Accounts, Natural Gas Act |
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Part 201 - Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act |
Part 201 - Uniform System of Accounts Prescribed for Natural Gas Companies Subject to the Provisions of the Natural Gas Act
| § 101.1 - Property under capital leases. |
| § 105.1 - Production properties held for future use. |
| § 117.1 - Gas stored-base gas. |
| § 123.1 - Investment in subsidiary companies. |
| § 164.1 - Gas stored—current. |
| § 182.1 - Extraordinary property losses. |
| § 183.1 - Preliminary natural gas survey and investigation charges. |
| § 216.1 - Unappropriated undistributed subsidiary earnings. |
| § 228.1 - Accumulated provision for property insurance. |
| § 325.1 - Producing lands. |
| § 350.1 - Land. |
| § 352.1 - Storage leaseholds and rights. |
| § 363.1 - Liquefaction equipment. |
| § 364.1 - Land and land rights. |
| § 365.1 - Land and land rights. |
| § 404.1 - Amortization and depletion of producing natural gas land and land rights. |
| § 407.1 - Amortization of property losses, unrecovered plant and regulatory study costs. |
| § 408.1 - Taxes other than income taxes, utility operating income. |
| § 409.1 - Income taxes, utility operating income. |
| § 411.1 - Provision for deferred income taxes—Credit, utility operating income. |
| § 417.1 - Expenses of nonutility operations. |
| § 418.1 - Equity in earnings of subsidiary companies. |
| § 419.1 - Allowance for other funds used during construction. |
| § 421.1 - Gain on disposition of property. |
| § 426.1 - Donations. |
| § 428.1 - Amortization of loss on reacquired debt. |
| § 429.1 - Amortization of gain on reacquired debt—Credit. |
| § 489.1 - Revenues from transportation of gas of others through gathering facilities. |
| § 800.1 - Natural gas well-head purchases; intracompany transfers. |
| § 804.1 - Liquefied natural gas purchases. |
| § 805.1 - Purchased gas cost adjustments. |
| § 809.1 - Withdrawals of liquefied natural gas held for processing—Debit. |
| § 842.1 - Fuel. |
| § 843.1 - Maintenance supervision and engineering. |
| § 844.1 - Operations supervision and engineering. |
| § 845.1 - Fuel. |
| § 846.1 - Gas losses. |
| § 847.1 - Maintenance supervision and engineering. |
| § 930.1 - General advertising expenses. |
| § 117.2 - System balancing gas. |
| § 164.2 - Liquefied natural gas stored. |
| § 182.2 - Unrecovered plant and regulatory study costs. |
| § 183.2 - Other preliminary survey and investigation charges. |
| § 228.2 - Accumulated provision for injuries and damages. |
| § 325.2 - Producing leaseholds. |
| § 350.2 - Rights-of-way. |
| § 352.2 - Reservoirs. |
| § 363.2 - Vaporizing equipment. |
| § 364.2 - Structures and improvements. |
| § 365.2 - Rights-of-way. |
| § 404.2 - Amortization of underground storage land and land rights. |
| § 407.2 - Amortization of conversion expenses. |
| § 408.2 - Taxes other than income taxes, other income and deductions. |
| § 409.2 - Income taxes, other income and deductions. |
| § 410.2 - Provision for deferred income taxes, other income and deductions. |
| § 411.2 - Provision for deferred income taxes—Credit, other income and deductions. |
| § 421.2 - Loss on disposition of property. |
| § 426.2 - Life insurance. |
| § 489.2 - Revenues from transportation of gas of others through transmission facilities. |
| § 809.2 - Deliveries of natural gas for processing—Credit. |
| § 842.2 - Power. |
| § 843.2 - Maintenance of structures and improvements. |
| § 844.2 - LNG processing terminal labor and expenses. |
| § 845.2 - Power. |
| § 846.2 - Other expenses. |
| § 847.2 - Maintenance of structures and improvements. |
| § 930.2 - Miscellaneous general expenses. |
| § 117.3 - Gas stored in reservoirs and pipelines—noncurrent. |
| § 164.3 - Liquefied natural gas held for processing. |
| § 182.3 - Other regulatory assets. |
| § 201.3 - [Reserved] |
| § 228.3 - Accumulated provision for pensions and benefits. |
| § 325.3 - Gas rights. |
| § 352.3 - Nonrecoverable natural gas. |
| § 363.3 - Compressor equipment. |
| § 364.3 - LNG processing terminal equipment. |
| § 404.3 - Amortization of other limited-term gas plant. |
| § 407.3 - Regulatory debits. |
| § 409.3 - Income taxes, extraordinary items. |
| § 426.3 - Penalties. |
| § 489.3 - Revenues from transportation of gas of others through distribution facilities. |
| § 842.3 - Gas Losses. |
| § 843.3 - Maintenance of gas holders. |
| § 844.3 - Liquefaction processing labor and expenses. |
| § 845.3 - Rents. |
| § 847.3 - Maintenance of LNG processing terminal equipment. |
| § 117.4 - Gas owed to system gas. |
| § 228.4 - Accumulated miscellaneous operating provisions. |
| § 325.4 - Rights-of-way. |
| § 363.4 - Measuring and regulating equipment. |
| § 364.4 - LNG transportation equipment. |
| § 407.4 - Regulatory credits. |
| § 411.4 - Investment tax credit adjustments, utility operations. |
| § 426.4 - Expenditures for certain civic, political and related activities. |
| § 489.4 - Revenues from storing gas of others. |
| § 843.4 - Maintenance of purification equipment. |
| § 844.4 - LNG transportation labor and expenses. |
| § 845.4 - Demurrage charges. |
| § 847.4 - Maintenance of LNG transportation equipment. |
| § 325.5 - Other land and land rights. |
| § 363.5 - Other equipment. |
| § 364.5 - Measuring and regulating equipment. |
| § 411.5 - Investment tax credit adjustments, nonutility operations. |
| § 426.5 - Other deductions. |
| § 843.5 - Maintenance of liquefaction equipment. |
| § 844.5 - Measuring and regulating labor and expenses. |
| § 845.5 - Wharfage receipts—Credit. |
| § 847.5 - Maintenance of measuring and regulating equipment. |
| § 364.6 - Compressor station equipment. |
| § 411.6 - Gains from disposition of utility plant. |
| § 843.6 - Maintenance of vaporizing equipment. |
| § 844.6 - Compressor station labor and expenses. |
| § 845.6 - Processing of liquefied or vaporized gas by others. |
| § 847.6 - Maintenance of compressor station equipment. |
| § 364.7 - Communication equipment. |
| § 411.7 - Losses from disposition of utility plant. |
| § 843.7 - Maintenance of compressor equipment. |
| § 844.7 - Communication system expenses. |
| § 847.7 - Maintenance of communication equipment. |
| § 364.8 - Other equipment. |
| § 843.8 - Maintenance of measuring and regulating equipment. |
| § 844.8 - System control and load dispatching. |
| § 847.8 - Maintenance of other equipment. |
| § 843.9 - Maintenance of other equipment. |
| § 201.101 - Gas plant in service. |
| § 201.102 - Gas plant purchased or sold. |
| § 201.103 - Experimental gas plant unclassified. |
| § 201.104 - Gas plant leased to others. |
| § 201.105 - Gas plant held for future use. |
| § 201.106 - Completed construction not classified—Gas. |
| § 201.107 - Construction work in progress—Gas. |
| § 201.108 - Accumulated provision for depreciation of gas utility plant. |
| § 201.109 - [Reserved] |
| § 201.111 - Accumulated provision for amortization and depletion of gas utility plant. |
| § 201.114 - Gas plant acquisition adjustments. |
| § 201.115 - Accumulated provision for amortization of gas plant acquisition adjustments. |
| § 201.116 - Other gas plant adjustments. |
| § 201.118 - Other utility plant. |
| § 201.119 - Accumulated provision for depreciation and amortization of other utility plant. |
| § 201.121 - Nonutility property. |
| § 201.122 - Accumulated provision for depreciation and amortization of nonutility property. |
| § 201.123 - Investment in associated companies. |
| § 201.124 - Other investments. |
| § 201.125 - Sinking funds. |
| § 201.126 - Depreciation fund. |
| § 201.128 - Other special funds. |
| § 201.131 - Cash. |
| § 201.132 - Interest special deposits. |
| § 201.133 - Dividend special deposits. |
| § 201.134 - Other special deposits. |
| § 201.135 - Working funds. |
| § 201.136 - Temporary cash investments. |
| § 201.141 - Notes receivable. |
| § 201.142 - Customer accounts receivable. |
| § 201.143 - Other accounts receivable. |
| § 201.144 - Accumulated provision for uncollectible accounts—Cr. |
| § 201.145 - Notes receivable from associated companies. |
| § 201.146 - Accounts receivable from associated companies. |
| § 201.151 - Fuel stock. |
| § 201.152 - Fuel stock expenses undistributed. |
| § 201.153 - Residuals and extracted products. |
| § 201.154 - Plant materials and operating supplies. |
| § 201.155 - Merchandise. |
| § 201.156 - Other materials and supplies. |
| § 201.163 - Stores expense undistributed. |
| § 201.165 - Prepayments. |
| § 201.166 - Advances for gas exploration, development and production. |
| § 201.167 - Other advances for gas. |
| § 201.171 - Interest and dividends receivable. |
| § 201.172 - Rents receivable. |
| § 201.173 - Accrued utility revenues. |
| § 201.174 - Miscellaneous current and accrued assets. |
| § 201.181 - Unamortized debt expense. |
| § 201.184 - Clearing accounts. |
| § 201.185 - Temporary facilities. |
| § 201.186 - Miscellaneous deferred debits. |
| § 201.187 - Deferred losses from disposition of utility plant. |
| § 201.188 - Research, development, and demonstration expenditures. |
| § 201.189 - Unamortized loss on reacquired debt. |
| § 201.190 - Accumulated deferred income taxes. |
| § 201.191 - Unrecovered purchased gas costs. |
| § 201.201 - Common stock issued. |
| § 201.202 - Common stock subscribed. |
| § 201.203 - Common stock liability for conversion. |
| § 201.204 - Preferred stock issued. |
| § 201.205 - Preferred stock subscribed. |
| § 201.206 - Preferred stock liability for conversion. |
| § 201.207 - Premium on capital stock. |
| § 201.208 - Donations received from stockholders. |
| § 201.209 - Reduction in par or stated value of capital stock. |
| § 201.210 - Gain on resale or cancellation of reacquired capital stock. |
| § 201.211 - Miscellaneous paid-in capital. |
| § 201.212 - Installments received on capital stock. |
| § 201.213 - Discount on capital stock. |
| § 201.214 - Capital stock expense. |
| § 201.215 - Appropriated retained earnings. |
| § 201.216 - Unappropriated retained earnings. |
| § 201.217 - Reacquired capital stock. |
| § 201.221 - Bonds. |
| § 201.222 - Reacquired bonds. |
| § 201.223 - Advances from associated companies. |
| § 201.224 - Other long-term debt. |
| § 201.225 - Unamortized premium on long-term debt. |
| § 201.226 - Unamortized discount on long-term debt—Debit. |
| § 201.227 - Obligations under capital leases—noncurrent. |
| § 201.229 - Accumulated provision for rate refunds. |
| § 201.231 - Notes payable. |
| § 201.232 - Accounts payable. |
| § 201.233 - Notes payable to associated companies. |
| § 201.234 - Accounts payable to associated companies. |
| § 201.235 - Customer deposits. |
| § 201.236 - Taxes accrued. |
| § 201.237 - Interest accrued. |
| § 201.238 - Dividends declared. |
| § 201.239 - Matured long-term debt. |
| § 201.240 - Matured interest. |
| § 201.241 - Tax collections payable. |
| § 201.242 - Miscellaneous current and accrued liabilities. |
| § 201.243 - Obligations under capital leases—current. |
| § 201.252 - Customer advances for construction. |
| § 201.253 - Other deferred credits. |
| § 201.254 - Other regulatory liabilities. |
| § 201.255 - Accumulated deferred investment tax credits. |
| § 201.256 - Deferred gains from disposition of utility plant. |
| § 201.257 - Unamortized gain on reacquired debt. |
| § 201.281 - Accumulated deferred income taxes—Accelerated amortization property. |
| § 201.282 - Accumulated deferred income taxes—Other property. |
| § 201.283 - Accumulated deferred income taxes—Other. |
| § 201.301 - Organization. |
| § 201.302 - Franchises and consents. |
| § 201.303 - Miscellaneous intangible plant. |
| § 201.304 - Land and land rights. |
| § 201.305 - Structures and improvements. |
| § 201.306 - Boiler plant equipment. |
| § 201.307 - Other power equipment. |
| § 201.308 - Coke ovens. |
| § 201.309 - Producer gas equipment. |
| § 201.310 - Water gas generating equipment. |
| § 201.311 - Liquefied petroleum gas equipment. |
| § 201.312 - Oil gas generating equipment. |
| § 201.313 - Generating equipment—Other processes. |
| § 201.314 - Coal, coke, and ash handling equipment. |
| § 201.315 - Catalytic cracking equipment. |
| § 201.316 - Other reforming equipment. |
| § 201.317 - Purification equipment. |
| § 201.318 - Residual refining equipment. |
| § 201.319 - Gas mixing equipment. |
| § 201.320 - Other equipment. |
| § 201.326 - Gas well structures. |
| § 201.327 - Field compressor station structures. |
| § 201.328 - Field measuring and regulating station structures. |
| § 201.329 - Other structures. |
| § 201.330 - Producing gas wells—Well construction. |
| § 201.331 - Producing gas wells—Well equipment. |
| § 201.332 - Field lines. |
| § 201.333 - Field compressor station equipment. |
| § 201.334 - Field measuring and regulating station equipment. |
| § 201.335 - Drilling and cleaning equipment. |
| § 201.336 - Purification equipment. |
| § 201.337 - Other equipment. |
| § 201.338 - Unsuccessful exploration and development costs. |
| § 201.340 - Land and land rights. |
| § 201.341 - Structures and improvements. |
| § 201.342 - Extraction and refining equipment. |
| § 201.343 - Pipe lines. |
| § 201.344 - Extracted product storage equipment. |
| § 201.345 - Compressor equipment. |
| § 201.346 - Gas measuring and regulating equipment. |
| § 201.347 - Other equipment. |
| § 201.351 - Structures and improvements. |
| § 201.352 - Wells. |
| § 201.353 - Lines. |
| § 201.354 - Compressor station equipment. |
| § 201.355 - Measuring and regulating equipment. |
| § 201.356 - Purification equipment. |
| § 201.357 - Other equipment. |
| § 201.360 - Land and land rights. |
| § 201.361 - Structures and improvements. |
| § 201.362 - Gas holders. |
| § 201.363 - Purification equipment. |
| § 201.366 - Structures and improvements. |
| § 201.367 - Mains. |
| § 201.368 - Compressor station equipment. |
| § 201.369 - Measuring and regulating station equipment. |
| § 201.370 - Communication equipment. |
| § 201.371 - Other equipment. |
| § 201.374 - Land and land rights. |
| § 201.375 - Structures and improvements. |
| § 201.376 - Mains. |
| § 201.377 - Compressor station equipment. |
| § 201.378 - Measuring and regulating station equipment—General. |
| § 201.379 - Measuring and regulating station equipment—City gate check stations. |
| § 201.380 - Services. |
| § 201.381 - Meters. |
| § 201.382 - Meter installations. |
| § 201.383 - House regulators. |
| § 201.384 - House regulator installations. |
| § 201.385 - Industrial measuring and regulating station equipment. |
| § 201.386 - Other property on customers’ premises. |
| § 201.387 - Other equipment. |
| § 201.389 - Land and land rights. |
| § 201.390 - Structures and improvements. |
| § 201.391 - Office furniture and equipment. |
| § 201.392 - Transportation equipment. |
| § 201.393 - Stores equipment. |
| § 201.394 - Tools, shop and garage equipment. |
| § 201.395 - Laboratory equipment. |
| § 201.396 - Power operated equipment. |
| § 201.397 - Communication equipment. |
| § 201.398 - Miscellaneous equipment. |
| § 201.399 - Other tangible property. |
| § 201.400 - Operating revenues. |
| § 201.401 - Operation expense. |
| § 201.402 - Maintenance expense. |
| § 201.403 - Depreciation expense. |
| § 201.405 - Amortization of other gas plant. |
| § 201.406 - Amortization of gas plant acquisition adjustments. |
| § 201.408 - [Reserved] |
| § 201.409 - [Reserved] |
| § 201.410 - [Reserved] |
| § 201.411 - [Reserved] |
| § 201.412 - Revenues from gas plant leased to others. |
| § 201.413 - Expenses of gas plant leased to others. |
| § 201.414 - Other utility operating income. |
| § 201.415 - Revenues from merchandising, jobbing and contract work. |
| § 201.416 - Costs and expenses of merchandising, jobbing and contract work. |
| § 201.417 - Revenues from nonutility operations. |
| § 201.418 - Nonoperating rental income. |
| § 201.419 - Interest and dividend income. |
| § 201.420 - Investment tax credits. |
| § 201.421 - Miscellaneous nonoperating income. |
| § 201.425 - Miscellaneous amortization. |
| § 201.427 - Interest on long-term debt. |
| § 201.428 - Amortization of debt discount and expense. |
| § 201.429 - Amortization of premium on debt—Credit. |
| § 201.430 - Interest on debt to associated companies. |
| § 201.431 - Other interest expense. |
| § 201.432 - Allowance for borrowed funds used during construction—Credit. |
| § 201.433 - Balance transferred from income. |
| § 201.434 - Extraordinary income. |
| § 201.435 - Extraordinary deductions. |
| § 201.436 - Appropriations of retained earnings. |
| § 201.437 - Dividends declared—preferred stock. |
| § 201.438 - Dividends declared—common stock. |
| § 201.439 - Adjustments to retained earnings. |
| § 201.480 - Residential sales. |
| § 201.481 - Commercial and industrial sales. |
| § 201.482 - Other sales to public authorities. |
| § 201.483 - Sales for resale. |
| § 201.484 - Interdepartmental sales. |
| § 201.485 - Intracompany transfers |
| § 201.487 - Forfeited discounts. |
| § 201.488 - Miscellaneous service revenues. |
| § 201.490 - Sales of products extracted from natural gas. |
| § 201.491 - Revenues from natural gas processed by others. |
| § 201.492 - Incidental gasoline and oil sales. |
| § 201.493 - Rent from gas property. |
| § 201.494 - Interdepartmental rents. |
| § 201.495 - Other gas revenues. |
| § 201.496 - Provision for rate refunds. |
| § 201.700 - Operation supervision and engineering. |
| § 201.701 - Operation labor. |
| § 201.702 - Boiler fuel. |
| § 201.703 - Miscellaneous steam expenses. |
| § 201.704 - Steam transferred—Credit. |
| § 201.705 - Maintenance supervision and engineering. |
| § 201.706 - Maintenance of structures and improvements. |
| § 201.707 - Maintenance of boiler plant equipment. |
| § 201.708 - Maintenance of other steam production plant. |
| § 201.710 - Operation supervision and engineering. |
| § 201.711 - Steam expenses. |
| § 201.712 - Other power expenses. |
| § 201.713 - Coke oven expenses. |
| § 201.714 - Producer gas expenses. |
| § 201.715 - Water gas generating expenses. |
| § 201.716 - Oil gas generating expenses. |
| § 201.717 - Liquefied petroleum gas expenses. |
| § 201.718 - Other process production expenses. |
| § 201.719 - Fuel under coke ovens. |
| § 201.720 - Producer gas fuel. |
| § 201.721 - Water gas generator fuel. |
| § 201.722 - Fuel for oil gas. |
| § 201.723 - Fuel for liquefied petroleum gas process. |
| § 201.724 - Other gas fuels. |
| § 201.725 - Coal carbonized in coke ovens. |
| § 201.726 - Oil for water gas. |
| § 201.727 - Oil for oil gas. |
| § 201.728 - Liquefied petroleum gas. |
| § 201.729 - Raw materials for other gas processes. |
| § 201.730 - Residuals expenses. |
| § 201.731 - Residuals produced—Credit. |
| § 201.732 - Purification expenses. |
| § 201.733 - Gas mixing expenses. |
| § 201.734 - Duplicate charges—Credit. |
| § 201.735 - Miscellaneous production expenses. |
| § 201.736 - Rents. |
| § 201.740 - Maintenance supervision and engineering. |
| § 201.741 - Maintenance of structures and improvements. |
| § 201.742 - Maintenance of production equipment. |
| § 201.750 - Operation supervision and engineering. |
| § 201.751 - Production maps and records. |
| § 201.752 - Gas wells expenses. |
| § 201.753 - Field lines expenses. |
| § 201.754 - Field compressor station expenses. |
| § 201.755 - Field compressor station fuel and power. |
| § 201.756 - Field measuring and regulating station expenses. |
| § 201.757 - Purification expenses. |
| § 201.758 - Gas well royalties. |
| § 201.759 - Other expenses. |
| § 201.760 - Rents. |
| § 201.761 - Maintenance supervision and engineering. |
| § 201.762 - Maintenance of structures and improvements. |
| § 201.763 - Maintenance of producing gas wells. |
| § 201.764 - Maintenance of field lines. |
| § 201.765 - Maintenance of field compressor station equipment. |
| § 201.766 - Maintenance of field measuring and regulating station equipment. |
| § 201.767 - Maintenance of purification equipment. |
| § 201.768 - Maintenance of drilling and cleaning equipment. |
| § 201.769 - Maintenance of other equipment. |
| § 201.770 - Operation supervision and engineering. |
| § 201.771 - Operation labor. |
| § 201.772 - Gas shrinkage. |
| § 201.773 - Fuel. |
| § 201.774 - Power. |
| § 201.775 - Materials. |
| § 201.776 - Operation supplies and expenses. |
| § 201.777 - Gas processed by others. |
| § 201.778 - Royalties on products extracted. |
| § 201.779 - Marketing expenses. |
| § 201.780 - Products purchased for resale. |
| § 201.781 - Variation in products inventory. |
| § 201.782 - Extracted products used by the utility—Credit. |
| § 201.783 - Rents. |
| § 201.784 - Maintenance supervision and engineering. |
| § 201.785 - Maintenance of structures and improvements. |
| § 201.786 - Maintenance of extraction and refining equipment. |
| § 201.787 - Maintenance of pipe lines. |
| § 201.788 - Maintenance of extracted products storage equipment. |
| § 201.789 - Maintenance of compressor equipment. |
| § 201.790 - Maintenance of gas measuring and regulating equipment. |
| § 201.791 - Maintenance of other equipment. |
| § 201.795 - Delay rentals. |
| § 201.796 - Nonproductive well drilling. |
| § 201.797 - Abandoned leases. |
| § 201.798 - Other exploration. |
| § 201.800 - Natural gas well head purchases. |
| § 201.801 - Natural gas field line purchases. |
| § 201.802 - Natural gas gasoline plant outlet purchases. |
| § 201.803 - Natural gas transmission line purchases. |
| § 201.804 - Natural gas city gate purchases. |
| § 201.805 - Other gas purchases. |
| § 201.806 - Exchange gas. |
| § 201.807 - Purchased gas expenses. |
| § 201.810 - Gas used for compressor station fuel—Credit. |
| § 201.811 - Gas used for products extraction—Credit. |
| § 201.812 - Gas used for other utility operations—Credit. |
| § 201.813 - Other gas supply expenses. |
| § 201.814 - Operation supervision and engineering. |
| § 201.815 - Maps and records. |
| § 201.816 - Wells expenses. |
| § 201.817 - Lines expenses. |
| § 201.818 - Compressor station expenses. |
| § 201.819 - Compressor station fuel and power. |
| § 201.820 - Measuring and regulating station expenses. |
| § 201.821 - Purification expenses. |
| § 201.822 - Exploration and development. |
| § 201.823 - Gas losses. |
| § 201.824 - Other expenses. |
| § 201.825 - Storage well royalties. |
| § 201.826 - Rents. |
| § 201.830 - Maintenance supervision and engineering. |
| § 201.831 - Maintenance of structures and improvements. |
| § 201.832 - Maintenance of reservoirs and wells. |
| § 201.833 - Maintenance of lines. |
| § 201.834 - Maintenance of compressor station equipment. |
| § 201.835 - Maintenance of measuring and regulating station equipment. |
| § 201.836 - Maintenance of purification equipment. |
| § 201.837 - Maintenance of other equipment. |
| § 201.840 - Operation supervision and engineering. |
| § 201.841 - Operation labor and expenses. |
| § 201.842 - Rents. |
| § 201.850 - Operation supervision and engineering. |
| § 201.851 - System control and load dispatching. |
| § 201.852 - Communication system expenses. |
| § 201.853 - Compressor station labor and expenses. |
| § 201.854 - Gas for compressor station fuel. |
| § 201.855 - Other fuel and power for compressor stations. |
| § 201.856 - Mains expenses. |
| § 201.857 - Measuring and regulating station expenses. |
| § 201.858 - Transmission and compression of gas by others. |
| § 201.859 - Other expenses. |
| § 201.860 - Rents. |
| § 201.861 - Maintenance supervision and engineering. |
| § 201.862 - Maintenance of structures and improvements. |
| § 201.863 - Maintenance of mains. |
| § 201.864 - Maintenance of compressor station equipment. |
| § 201.865 - Maintenance of measuring and regulating station equipment. |
| § 201.866 - Maintenance of communication equipment. |
| § 201.867 - Maintenance of other equipment. |
| § 201.870 - Operation supervision and engineering. |
| § 201.871 - Distribution load dispatching. |
| § 201.872 - Compressor station labor and expenses. |
| § 201.873 - Compressor station fuel and power (Major only). |
| § 201.874 - Mains and services expenses. |
| § 201.875 - Measuring and regulating station expenses—General. |
| § 201.876 - Measuring and regulating station expenses—Industrial. |
| § 201.877 - Measuring and regulating station expenses—City gate check stations. |
| § 201.878 - Meter and house regulator expenses. |
| § 201.879 - Customer installations expenses. |
| § 201.880 - Other expenses. |
| § 201.881 - Rents. |
| § 201.885 - Maintenance supervision and engineering. |
| § 201.886 - Maintenance of structures and improvements. |
| § 201.887 - Maintenance of mains. |
| § 201.888 - Maintenance of compressor station equipment. |
| § 201.889 - Maintenance of measuring and regulating station equipment—General. |
| § 201.890 - Maintenance of measuring and regulating station equipment—Industrial. |
| § 201.891 - Maintenance of measuring and regulating station equipment—City gate check stations. |
| § 201.892 - Maintenance of services. |
| § 201.893 - Maintenance of meters and house regulators. |
| § 201.894 - Maintenance of other equipment. |
| § 201.901 - Supervision. |
| § 201.902 - Meter reading expenses. |
| § 201.903 - Customer records and collection expenses. |
| § 201.904 - Uncollectible accounts. |
| § 201.905 - Miscellaneous customer accounts expenses. |
| § 201.907 - Supervision. |
| § 201.908 - Customer assistance expenses. |
| § 201.909 - Informational and instructional advertising expenses. |
| § 201.910 - Miscellaneous customer service and informational expenses. |
| § 201.911 - Supervision. |
| § 201.912 - Demonstrating and selling expenses. |
| § 201.913 - Advertising expenses. |
| § 201.916 - Miscellaneous sales expenses. |
| § 201.920 - Administrative and general salaries. |
| § 201.921 - Office supplies and expenses. |
| § 201.922 - Administrative expenses transferred—Credit. |
| § 201.923 - Outside services employed. |
| § 201.924 - Property insurance. |
| § 201.925 - Injuries and damages. |
| § 201.926 - Employee pensions and benefits. |
| § 201.927 - Franchise requirements. |
| § 201.928 - Regulatory commission expenses. |
| § 201.929 - Duplicate charges—Credit. |
| § 201.931 - Rents. |
| § 201.932 - Maintenance of general plant. |
| §§ 201.112--201.113 - [Reserved] |
| §§ 201.914--201.915 - [Reserved] |