Subpart A - Uniform System of Accounts Prescribed for Public Utilities and Licensees Subject to the Provisions of the Federal Power Act

§ 101.1 - Property under capital leases.

§ 103.1 - Electric plant in process of reclassification (Nonmajor only).

§ 120.1 - Nuclear fuel in process of refinement, conversion, enrichment and fabrication (Major only).

§ 123.1 - Investment in subsidiary companies (Major only).

§ 182.1 - Extraordinary property losses.

§ 215.1 - Appropriated retained earnings—Amortization reserve, Federal.

§ 216.1 - Unappropriated undistributed subsidiary earnings (Major only).

§ 228.1 - Accumulated provision for property insurance.

§ 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 (Major only).

§ 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.

§ 449.1 - Provision for rate refunds.

§ 540.1 - Operation supplies and expenses (Nonmajor only).

§ 545.1 - Maintenance of hydraulic production plant (Nonmajor only).

§ 550.1 - Operation supplies and expenses (Nonmajor only).

§ 554.1 - Maintenance of other power production plant (Nonmajor only).

§ 567.1 - Operation supplies and expenses (Nonmajor only).

§ 581.1 - Line and station supplies and expenses (Nonmajor only).

§ 592.1 - Maintenance of structures and equipment (Nonmajor only).

§ 594.1 - Maintenance of lines (Nonmajor only).

§ 930.1 - General advertising expenses.

§ 120.2 - Nuclear fuel materials and assemblies—Stock account (Major only).

§ 182.2 - Unrecovered plant and regulatory study costs.

§ 228.2 - Accumulated provision for injuries and damages.

§ 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.

§ 930.2 - Miscellaneous general expenses.

§ 101.3 - [Reserved]

§ 120.3 - Nuclear fuel assemblies in reactor (Major only).

§ 182.3 - Other regulatory assets.

§ 228.3 - Accumulated provision for pensions and benefits.

§ 407.3 - Regulatory debits.

§ 409.3 - Income taxes, extraordinary items.

§ 426.3 - Penalties.

§ 120.4 - Spent nuclear fuel (Major only).

§ 228.4 - Accumulated miscellaneous operating provisions.

§ 407.4 - Regulatory credits.

§ 411.4 - Investment tax credit adjustments, utility operations.

§ 426.4 - Expenditures for certain civic, political and related activities.

§ 120.5 - Accumulated provision for amortization of nuclear fuel assemblies (Major only).

§ 411.5 - Investment tax credit adjustments, nonutility operations.

§ 426.5 - Other deductions.

§ 120.6 - Nuclear fuel under capital leases (Major only).

§ 411.6 - Gains from disposition of utility plant.

§ 411.7 - Losses from disposition of utility plant.

§ 411.8 - Gains from disposition of allowances.

§ 411.9 - Losses from disposition of allowances.

§ 101.101 - Electric plant in service (Major only).

§ 101.102 - Electric plant purchased or sold.

§ 101.103 - Experimental electric plant unclassified (Major only).

§ 101.104 - Electric plant leased to others.

§ 101.105 - Electric plant held for future use.

§ 101.106 - Completed construction not classified—Electric (Major only).

§ 101.107 - Construction work in progress—Electric.

§ 101.108 - Accumulated provision for depreciation of electric utility plant (Major only).

§ 101.109 - [Reserved]

§ 101.110 - Accumulated provision for depreciation and amortization of electric utility plant (Nonmajor only).

§ 101.111 - Accumulated provision for amortization of electric utility plant (Major only).

§ 101.114 - Electric plant acquisition adjustments.

§ 101.115 - Accumulated provision for amortization of electric plant acquisition adjustments (Major only).

§ 101.116 - Other electric plant adjustments.

§ 101.118 - Other utility plant.

§ 101.119 - Accumulated provision for depreciation and amortization of other utility plant.

§ 101.121 - Nonutility property.

§ 101.122 - Accumulated provision for depreciation and amortization of nonutility property.

§ 101.123 - Investment in associated companies (Major only).

§ 101.124 - Other investments.

§ 101.125 - Sinking funds (Major only).

§ 101.126 - Depreciation fund (Major only).

§ 101.127 - Amortization fund—Federal (Major only).

§ 101.128 - Other special funds (Major only).

§ 101.129 - Special funds (Nonmajor only).

§ 101.130 - Cash and working funds (Nonmajor only).

§ 101.131 - Cash (Major only).

§ 101.132 - Interest special deposits (Major only).

§ 101.133 - Dividend special deposits (Major only).

§ 101.134 - Other special deposits (Major only).

§ 101.135 - Working funds (Major only).

§ 101.136 - Temporary cash investments.

§ 101.141 - Notes receivable.

§ 101.142 - Customer accounts receivable.

§ 101.143 - Other accounts receivable.

§ 101.144 - Accumulated provision for uncollectible accounts—credit.

§ 101.145 - Notes receivable from associated companies.

§ 101.146 - Accounts receivable from associated companies.

§ 101.151 - Fuel stock (Major only).

§ 101.152 - Fuel stock expenses undistributed (Major only).

§ 101.153 - Residuals (Major only).

§ 101.154 - Plant materials and operating supplies.

§ 101.155 - Merchandise (Major only).

§ 101.156 - Other materials and supplies (Major only).

§ 101.157 - Nuclear materials held for sale (Major only).

§ 101.163 - Stores expense undistributed (Major only).

§ 101.165 - Prepayments.

§ 101.171 - Interest and dividends receivable (Major only).

§ 101.172 - Rents receivable (Major only).

§ 101.173 - Accrued utility revenues (Major only).

§ 101.174 - Miscellaneous current and accrued assets.

§ 101.181 - Unamortized debt expense.

§ 101.183 - Preliminary survey and investigation charges (Major only).

§ 101.184 - Clearing accounts (Major only).

§ 101.185 - Temporary facilities (Major only).

§ 101.186 - Miscellaneous deferred debits.

§ 101.187 - Deferred losses from disposition of utility plant.

§ 101.188 - Research, development and demonstration expenditures (Major only).

§ 101.189 - Unamortized loss on reacquired debt.

§ 101.190 - Accumulated deferred income taxes.

§ 101.201 - Common stock issued.

§ 101.202 - Common stock subscribed (Major only).

§ 101.203 - Common stock liability for conversion (Major only).

§ 101.204 - Preferred stock issued.

§ 101.205 - Preferred stock subscribed (Major only).

§ 101.206 - Preferred stock liability for conversion (Major only).

§ 101.207 - Premium on capital stock (Major only).

§ 101.208 - Donations received from stockholders (Major only).

§ 101.209 - Reduction in par or stated value of capital stock (Major only).

§ 101.210 - Gain on resale or cancellation of reacquired capital stock (Major only).

§ 101.211 - Miscellaneous paid-in capital.

§ 101.212 - Installments received on capital stock.

§ 101.213 - Discount on capital stock.

§ 101.214 - Capital stock expense.

§ 101.215 - Appropriated retained earnings.

§ 101.216 - Unappropriated retained earnings.

§ 101.217 - Reacquired capital stock.

§ 101.218 - Noncorporate proprietorship (Nonmajor only).

§ 101.221 - Bonds.

§ 101.222 - Reacquired bonds (Major only).

§ 101.223 - Advances from associated companies.

§ 101.224 - Other long-term debt.

§ 101.225 - Unamortized premium on long-term debt.

§ 101.226 - Unamortized discount on long-term debt—Debit.

§ 101.227 - Obligations under capital lease—noncurrent.

§ 101.229 - Accumulated provision for rate refunds.

§ 101.231 - Notes payable.

§ 101.232 - Accounts payable.

§ 101.233 - Notes payable to associated companies.

§ 101.234 - Accounts payable to associated companies.

§ 101.235 - Customer deposits.

§ 101.236 - Taxes accrued.

§ 101.237 - Interest accrued.

§ 101.238 - Dividends declared (Major only).

§ 101.239 - Matured long-term debt (Major only).

§ 101.240 - Matured interest (Major only).

§ 101.241 - Tax collections payable (Major only).

§ 101.242 - Miscellaneous current and accrued liabilities.

§ 101.243 - Obligations under capital leases—current.

§ 101.251 - [Reserved]

§ 101.252 - Customer advances for construction.

§ 101.253 - Other deferred credits.

§ 101.254 - Other regulatory liabilities.

§ 101.255 - Accumulated deferred investment tax credits.

§ 101.256 - Deferred gains from disposition of utility plant.

§ 101.257 - Unamortized gain on reacquired debt.

§ 101.281 - Accumulated deferred income taxes—Accelerated amortization property.

§ 101.282 - Accumulated deferred income taxes—Other property.

§ 101.283 - Accumulated deferred income taxes—Other.

§ 101.301 - Organization.

§ 101.302 - Franchises and consents.

§ 101.303 - Miscellaneous intangible plant.

§ 101.310 - Land and land rights.

§ 101.311 - Structures and improvements.

§ 101.312 - Boiler plant equipment.

§ 101.313 - Engines and engine-driven generators.

§ 101.314 - Turbogenerator units.

§ 101.315 - Accessory electric equipment.

§ 101.316 - Miscellaneous power plant equipment.

§ 101.320 - Land and land rights (Major only).

§ 101.321 - Structures and improvements (Major only).

§ 101.322 - Reactor plant equipment (Major only).

§ 101.323 - Turbogenerator units (Major only).

§ 101.324 - Accessory electric equipment (Major only).

§ 101.325 - Miscellaneous power plant equipment (Major only).

§ 101.330 - Land and land rights.

§ 101.331 - Structures and improvements.

§ 101.332 - Reservoirs, dams, and waterways.

§ 101.333 - Water wheels, turbines and generators.

§ 101.334 - Accessory electric equipment.

§ 101.335 - Miscellaneous power plant equipment.

§ 101.336 - Roads, railroads and bridges.

§ 101.340 - Land and land rights.

§ 101.341 - Structures and improvements.

§ 101.342 - Fuel holders, producers, and accessories.

§ 101.343 - Prime movers.

§ 101.344 - Generators.

§ 101.345 - Accessory electric equipment.

§ 101.346 - Miscellaneous power plant equipment.

§ 101.350 - Land and land rights.

§ 101.351 - [Reserved]

§ 101.352 - Structures and improvements.

§ 101.353 - Station equipment.

§ 101.354 - Towers and fixtures.

§ 101.355 - Poles and fixtures.

§ 101.356 - Overhead conductors and devices.

§ 101.357 - Underground conduit.

§ 101.358 - Underground conductors and devices.

§ 101.359 - Roads and trails.

§ 101.360 - Land and land rights.

§ 101.361 - Structures and improvements.

§ 101.362 - Station equipment.

§ 101.363 - Storage battery equipment.

§ 101.364 - Poles, towers and fixtures.

§ 101.365 - Overhead conductors and devices.

§ 101.366 - Underground conduit.

§ 101.367 - Underground conductors and devices.

§ 101.368 - Line transformers.

§ 101.369 - Services.

§ 101.370 - Meters.

§ 101.371 - Installations on customers’ premises.

§ 101.372 - Leased property on customers’ premises.

§ 101.373 - Street lighting and signal systems.

§ 101.389 - Land and land rights.

§ 101.390 - Structures and improvements.

§ 101.391 - Office furniture and equipment.

§ 101.392 - Transportation equipment.

§ 101.393 - Stores equipment.

§ 101.394 - Tools, shop and garage equipment.

§ 101.395 - Laboratory equipment.

§ 101.396 - Power operated equipment.

§ 101.397 - Communication equipment.

§ 101.398 - Miscellaneous equipment.

§ 101.399 - Other tangible property.

§ 101.400 - Operating revenues.

§ 101.401 - Operation expense.

§ 101.402 - Maintenance expense.

§ 101.403 - Depreciation expense.

§ 101.404 - Amortization of limited-term electric plant.

§ 101.405 - Amortization of other electric plant.

§ 101.406 - Amortization of electric plant acquisition adjustments.

§ 101.407 - Amortization of property losses, unrecovered plant and regulatory study costs.

§ 101.408 - [Reserved]

§ 101.409 - [Reserved]

§ 101.410 - [Reserved]

§ 101.411 - [Reserved]

§ 101.412 - Revenues from electric plant leased to others.

§ 101.413 - Expenses of electric plant leased to others.

§ 101.414 - Other utility operating income.

§ 101.415 - Revenues from merchandising, jobbing and contract work.

§ 101.416 - Costs and expenses of merchandising, jobbing and contract work.

§ 101.417 - Revenues from nonutility operations.

§ 101.418 - Nonoperating rental income.

§ 101.419 - Interest and dividend income.

§ 101.420 - Investment tax credits.

§ 101.421 - Miscellaneous nonoperating income.

§ 101.425 - Miscellaneous amortization.

§ 101.426 - [Reserved]

§ 101.427 - Interest on long-term debt.

§ 101.428 - Amortization of debt discount and expense.

§ 101.429 - Amortization of premium on debt—Cr.

§ 101.430 - Interest on debt to associated companies.

§ 101.431 - Other interest expense.

§ 101.432 - Allowance for borrowed funds used during construction—Credit.

§ 101.433 - Balance transferred from income.

§ 101.434 - Extraordinary income.

§ 101.435 - Extraordinary deductions.

§ 101.436 - Appropriations of retained earnings.

§ 101.437 - Dividends declared—preferred stock.

§ 101.438 - Dividends declared—common stock.

§ 101.439 - Adjustments to retained earnings.

§ 101.440 - Residential sales.

§ 101.442 - Commercial and industrial sales.

§ 101.444 - Public street and highway lighting.

§ 101.445 - Other sales to public authorities (Major only).

§ 101.446 - Sales to railroads and railways (Major only).

§ 101.447 - Sales for resale.

§ 101.448 - Interdepartmental sales.

§ 101.449 - Other sales (Nonmajor only).

§ 101.450 - Forfeited discounts.

§ 101.451 - Miscellaneous service revenues.

§ 101.453 - Sales of water and water power.

§ 101.454 - Rent from electric property.

§ 101.455 - Interdepartmental rents.

§ 101.456 - Other electric revenues.

§ 101.500 - Operation supervision and engineering.

§ 101.501 - Fuel.

§ 101.502 - Steam expenses (Major only).

§ 101.503 - Steam from other sources.

§ 101.504 - Steam transferred—Credit.

§ 101.505 - Electric expenses (Major only).

§ 101.506 - Miscellaneous steam power expenses (Major only).

§ 101.507 - Rents.

§ 101.508 - Operation supplies and expenses (Nonmajor only).

§ 101.509 - Allowances.

§ 101.510 - Maintenance supervision and engineering (Major only).

§ 101.511 - Maintenance of structures (Major only).

§ 101.512 - Maintenance of boiler plant (Major only).

§ 101.513 - Maintenance of electric plant (Major only).

§ 101.514 - Maintenance of miscellaneous steam plant (Major only).

§ 101.515 - Maintenance of steam production plant (Nonmajor only).

§ 101.517 - Operation supervision and engineering (Major only).

§ 101.518 - Nuclear fuel expense (Major only).

§ 101.519 - Coolants and water (Major only).

§ 101.520 - Steam expenses (Major only).

§ 101.521 - Steam from other sources (Major only).

§ 101.522 - Steam transferred—Credit (Major only).

§ 101.523 - Electric expenses (Major only).

§ 101.524 - Miscellaneous nuclear power expenses (Major only).

§ 101.525 - Rents (Major only).

§ 101.528 - Maintenance supervision and engineering (Major only).

§ 101.529 - Maintenance of structures (Major only).

§ 101.530 - Maintenance of reactor plant equipment (Major only).

§ 101.531 - Maintenance of electric plant (Major only).

§ 101.532 - Maintenance of miscellaneous nuclear plant (Major only).

§ 101.535 - Operation supervision and engineering.

§ 101.536 - Water for power.

§ 101.537 - Hydraulic expenses (Major only).

§ 101.538 - Electric expenses (Major only).

§ 101.539 - Miscellaneous hydraulic power generation expenses (Major only).

§ 101.540 - Rents.

§ 101.541 - Maintenance supervision and engineering (Major only).

§ 101.542 - Maintenance of structures (Major only).

§ 101.543 - Maintenance of reservoirs, dams, and waterways (Major only).

§ 101.544 - Maintenance of electric plant (Major only).

§ 101.545 - Maintenance of miscellaneous hydraulic plant (Major only).

§ 101.546 - Operation supervision and engineering.

§ 101.547 - Fuel.

§ 101.548 - Generation expenses (Major only).

§ 101.549 - Miscellaneous other power generation expenses (Major only).

§ 101.550 - Rents.

§ 101.551 - Maintenance supervision and engineering (Major only).

§ 101.552 - Maintenance of structures (Major only).

§ 101.553 - Maintenance of generating and electric equipment (Major only).

§ 101.554 - Maintenance of miscellaneous other power generation plant (Major only).

§ 101.555 - Purchased power.

§ 101.556 - System control and load dispatching (Major only).

§ 101.557 - Other expenses.

§ 101.560 - Operation supervision and engineering.

§ 101.561 - Load dispatching (Major only).

§ 101.562 - Station expenses (Major only).

§ 101.563 - Overhead line expenses (Major only).

§ 101.564 - Underground line expenses (Major only).

§ 101.565 - Transmission of electricity by others (Major only).

§ 101.566 - Miscellaneous transmission expenses (Major only).

§ 101.567 - Rents.

§ 101.568 - Maintenance supervision and engineering (Major only).

§ 101.569 - Maintenance of structures (Major only).

§ 101.570 - Maintenance of station equipment (Major only).

§ 101.571 - Maintenance of overhead lines (Major only).

§ 101.572 - Maintenance of underground lines (Major only).

§ 101.573 - Maintenance of miscellaneous transmission plant (Major only).

§ 101.574 - Maintenance of transmission plant (Nonmajor only).

§ 101.580 - Operation supervision and engineering.

§ 101.581 - Load dispatching (Major only).

§ 101.582 - Station expenses (Major only).

§ 101.583 - Overhead line expenses (Major only).

§ 101.584 - Underground line expenses (Major only).

§ 101.585 - Street lighting and signal system expenses.

§ 101.586 - Meter expenses.

§ 101.587 - Customer installations expenses.

§ 101.588 - Miscellaneous distribution expenses.

§ 101.589 - Rents.

§ 101.590 - Maintenance supervision and engineering (Major only).

§ 101.591 - Maintenance of structures (Major only).

§ 101.592 - Maintenance of station equipment (Major only).

§ 101.593 - Maintenance of overhead lines (Major only).

§ 101.594 - Maintenance of underground lines (Major only).

§ 101.595 - Maintenance of line transformers.

§ 101.596 - Maintenance of street lighting and signal systems.

§ 101.597 - Maintenance of meters.

§ 101.598 - Maintenance of miscellaneous distribution plant.

§ 101.901 - Supervision (Major only).

§ 101.902 - Meter reading expenses.

§ 101.903 - Customer records and collection expenses.

§ 101.904 - Uncollectible accounts.

§ 101.905 - Miscellaneous customer accounts expenses (Major only).

§ 101.906 - Customer service and informational expenses (Nonmajor only).

§ 101.907 - Supervision (Major only).

§ 101.908 - Customer assistance expenses (Major only).

§ 101.909 - Informational and instructional advertising expenses (Major only).

§ 101.910 - Miscellaneous customer service and informational expenses (Major only).

§ 101.911 - Supervision (Major only).

§ 101.912 - Demonstrating and selling expenses (Major only).

§ 101.913 - Advertising expenses (Major only).

§ 101.916 - Miscellaneous sales expenses (Major only).

§ 101.917 - Sales expenses (Nonmajor only).

§ 101.920 - Administrative and general salaries.

§ 101.921 - Office supplies and expenses.

§ 101.922 - Administrative expenses transferred—Credit.

§ 101.923 - Outside services employed.

§ 101.924 - Property insurance.

§ 101.925 - Injuries and damages.

§ 101.926 - Employee pensions and benefits.

§ 101.927 - Franchise requirements.

§ 101.928 - Regulatory commission expenses.

§ 101.929 - Duplicate charges—Credit.

§ 101.931 - Rents.

§ 101.933 - Transportation expenses (Nonmajor only).

§ 101.935 - Maintenance of general plant.

§§ 101.112--101.113 - [Reserved]